[专业英语]2011年注册会计师考试常见英语单词辅导（一） [复制链接]

      2011年注册会计师考试常见英语单词辅导（一），清算to settle an account||to liquidate an account||to square an account。   )lw7W9  
会计报表statement of account mApn(&  
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往来帐目account current Km,tfM5j  
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现在往来帐||存款额current accout ''5%5(Y.r  
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销货帐account sales &]LwK5SR  
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共同计算帐项joint account IN%>46e`  
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未决帐项outstanding account MxdfuFss  
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贷方帐项credit account||creditor account ;~1r{kXxA"  
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借方帐项debit account||debtor account N"T8 Pt  
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应付帐||应付未付帐account payable hf?^#=k ^  
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应收帐||应收未收帐account receivable *z+\yfOO"  
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新交易||新帐new account `+f\Q2]Z  
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未决帐||老帐old account O,>&w5  
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现金帐cash account #KK(Z\;  
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流水帐running account
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暂记帐||未定帐suspense account 'pe0Q-  
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过期帐||延滞帐overdue account||pastdue account E^YbyJ=1  
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杂项帐户sundry account Y
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详细帐单||明细表detail account FGH>;H@  
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呆帐bad account i\Vpp8<B  
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会计项目title of account U .Od  
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会计薄||帐薄account-book <S}qcj
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营业报告书||损益计算表account of budiness||business report #K l2K4  
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借贷细帐||交验帐account rendered 16>uD;G  
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明细帐account stated TUaK:*x*  
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与…银行开立一户头to open an account with E5(Y*m!  
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与…银行建立交易to keep account with ]#$kA9  
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继续记帐to keep account PNKT\yd  
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与…有交易to have an account with /;rN/ot2o  
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作成会计帐||有往来帐项to make out an account with V,+[XB  
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清算||清理债务to make up an account XijLS7Aw|  
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清洁帐目||与…停止交易to close ones account with #mhD; .Wg  
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结帐to close an account $NT9LtT@K  
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清理未付款to ask an account||to demand an account (AG  
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结清差额to balance the account with c@- K  
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清算to settle an account||to liquidate an account||to square an account aT!9W'uY  
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审查帐目||监查帐目to audit an account <cv1$ x ~P  
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检查帐目to examine an account qW~R-g]  
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转入A的帐户to charge the amount to As account ^D;D8A.  
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以计帐方式付款to pay on account 4l}M i  
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代理某人||为某人on ones account||on account of one k!/_/^{  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk ,(0XsBL  
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由某人负担for ones account||for account of one |5IY`;+9  
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按某人指示||列入某人帐户by order and for account of one <`xRqe:&9  
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列入5月份帐目for May account 5d?!<(e6  
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编入某中帐项下to pass to the account of||to place to the account of B~!G lT  
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寄出清算书to send in an account||to send in render an account I4<{
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支票薄cheque book bmO__1  
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支票陈票人cheque drawer _OJ0 < {E  

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持票人cheque holder 9<t9a f\.>  
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不记名支票cheque to bearer||bearer cheque M.xhVgFf)  
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记名支票||认人支票cheque to order :(bdI]  
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到期支票antedated cheque :"M9*XeHO  
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未到期支票postdated cheque qhV, u;\.  
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保付支票certified cheque Q3'fz 9v  
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未获兑现支票，退票returned cheque ZB~l2  
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横线支票crossed cheque >
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普通横线general crossing +mJ :PAy4  
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特别横线special crossing "/Y<G  
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空白支票blank cheque J"diFz+20  
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失效支票，过期支票stale cheque ?Fce!J  
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普通支票open cheque t2"@Ps&1|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b 8>q;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0x\2#i  
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支票换现金||兑现to cash a cheque D z@1rc<B  
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清理票款to clear a cheque 7Re-5vz R  
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保证兑现to certify a cheque FqwIJ|ct  
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填写支票数额to fill up a cheque )B; M  
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支票上划线to cross a cheque it)ZP H  
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开发支票to make out a cheque X'x3esw w  
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签发支票，开立支票to draw a cheque||to issue a cheque &cc9}V)M  
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透支支票to overdraw a cheque #dxvz^2V.3  
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背书支票to endorse a cheque >aG=T{  
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请付票款||清付票款to pay a cheque||to honour a cheque d)tiO2W  
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支票退票to dishonour a cheque 'wvMH;}u  
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拒付支票to refuse a cheque MQ`%``  
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拒付支票to stop payment of a cheque NiA4JgM]v  
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提示要求付款to present for payment aQUGNa0+d  
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见票即付持票人payable to bearer zv O:"w}  
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支付指定人payable to order S6sq#kcH  
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已过期||无效out of date||stale PeTA$Yl  
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请给出票人R/D||refer to drawer =&vFVIhWcf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;ME)O g  
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文字与数字不一致words and figures differ Vrkf(E3_V  
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支票 Kq)MTlP0g  
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时间已过account closed XP
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更改处应加盖印章alterations require initials GF$`BGW  
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时间已过effects not cleared =,V|OfW  
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停止付款payment stopped ,d_Gn!  
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支票毁损cheque mutilated *>[3I}mM  
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汇款||寄钱to remit||to send money =O$M_1lp  
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寄票供取款||支票支付to send a cheque for payment 2kh"8oQ  
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寄款人a remitter 5*-3? <)e  
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收款人a remittee na+d;h*~y  
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国外汇票foreign Bill X6e/g{S)  
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国内汇票inland Bill 2{|$T2?e  
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跟单汇票documentary bill J9~i%hzr  
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空头汇票accommodation bill OX]V)QHVZ  
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原始汇票original bill OWq'[T4  
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改写||换新票据renewed bill ZD/jX_!t  
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即期汇票sight bill||bill on demand /UcV  
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…days after date||…days after date…日后付款 B;6]NCxD  
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…months after date||…months after date…月后付款 zdl%iop3
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见票后…日付款…days after sight||…days sight _9H*agRe  
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见票后…月付款…months after sight||…months sight h5_G4J{1  
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同组票据set of bills s'aip5P  
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单张汇票sola of exchange||sole of exchange 7tM9u5FF  
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远期汇票usance bill||bill at usance {#P`^g  
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长期汇票long bill 5RH2"*8T  
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短期汇票short bill kd:$oS_*s  
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逾期汇票overdue bill w@-PqsF  
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宽限日期days of grace OdWou|Gz  
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电汇telegraphic transfer （T.T） o@]So(9f  
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邮汇postal order||postal note （Am.）||post office order||money order b `2|I {  
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本票promissory note （P/N） .@-9'<K?~  
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押汇负责书||押汇保证书letter of hypothecation _rV5E  
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副保||抵押品||付属担保物collateral security SvN9aD1  
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担保书trust receipt||letter of indemnity ms($9Lv/  
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承兑||认付acceptance Q'+MFld  
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单张承兑general acceptance tt%MoQ)  
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有条件承兑qualified acceptance tNsPB6Z  
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附条件认付conditional acceptance >FhK#*Pa  
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部分认付partial acceptance   K =.%$A