[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。   +cg {[f,J;  
会计报表statement of account <)#kq1b?  
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往来帐目account current D[Iqn  
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现在往来帐||存款额current accout \KM|f9-b  
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销货帐account sales mvTb~)  
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共同计算帐项joint account }p'8w\C$  
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未决帐项outstanding account jxY-u+B  
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贷方帐项credit account||creditor account 31XU7
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借方帐项debit account||debtor account a-PGW2G  
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应付帐||应付未付帐account payable epVH.u%  
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应收帐||应收未收帐account receivable 0xBY(#;Q  
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新交易||新帐new account 37>MJ  
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未决帐||老帐old account D8/sz`N7Q  
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现金帐cash account %HE
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流水帐running account n4*'B*  
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暂记帐||未定帐suspense account ;U7t  
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过期帐||延滞帐overdue account||pastdue account B}5XRgq  
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杂项帐户sundry account )`RZkCe  
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详细帐单||明细表detail account j)@oRWL<  
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呆帐bad account "2K|#,%N  
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会计项目title of account =z%s8D2  
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会计薄||帐薄account-book lc-*8eS  
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营业报告书||损益计算表account of budiness||business report t9n'!  
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借贷细帐||交验帐account rendered m&{rBz0  
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明细帐account stated $o::PDQ?  
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与…银行开立一户头to open an account with }8X:?S %  
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与…银行建立交易to keep account with 0c{Gr 0[>  
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继续记帐to keep account Zj5NWzj X  
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与…有交易to have an account with ~n)]dFy  
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作成会计帐||有往来帐项to make out an account with rUhWZta  
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清算||清理债务to make up an account 7Co3P@@  
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清洁帐目||与…停止交易to close ones account with "1E?3PFJ  
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结帐to close an account ..sJtA8  
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清理未付款to ask an account||to demand an account zV9 =  
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结清差额to balance the account with \Or]5ogT'  
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清算to settle an account||to liquidate an account||to square an account |YMzp8Da(  
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审查帐目||监查帐目to audit an account _&6juBb  
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检查帐目to examine an account $NH`Iu9t  
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转入A的帐户to charge the amount to As account CYY X\^hA  
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以计帐方式付款to pay on account 6Vu}kK)  
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代理某人||为某人on ones account||on account of one e%5'(V-y,  
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为自己计算||独立帐目on ones own account H-PW(  
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由某人收益并负风险on ones account and risk||for ones account and risk [7ek;d;'t  
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由某人负担for ones account||for account of one ~Iu21Q(*  
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按某人指示||列入某人帐户by order and for account of one HT1dvC$COo  
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列入5月份帐目for May account VAG+y/q  
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编入某中帐项下to pass to the account of||to place to the account of ^ ~*[~  
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寄出清算书to send in an account||to send in render an account Z1MJ!{@6  
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支票薄cheque book Z ^9{Qq  
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支票陈票人cheque drawer W;)FNP|MT  
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持票人cheque holder V?L$ys  
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不记名支票cheque to bearer||bearer cheque #Ot*jb1  
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记名支票||认人支票cheque to order >[P7Zlwv4  
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到期支票antedated cheque O]r3?=  
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未到期支票postdated cheque D A)0Y_  
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保付支票certified cheque +K?N:w  
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未获兑现支票，退票returned cheque R_*D7|v  
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横线支票crossed cheque ~FCSq :_  
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普通横线general crossing )PoI~km  
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特别横线special crossing Z ow^bzy4  
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空白支票blank cheque #vZ]2Ud=2  
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失效支票，过期支票stale cheque ]\mb6Hc  
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普通支票open cheque Ac(irPrD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y!c7y]9__2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vc{]c }  
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支票换现金||兑现to cash a cheque ao5yW;^y  
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清理票款to clear a cheque [)6E)E`_e  
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保证兑现to certify a cheque Gz5@1CF  
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填写支票数额to fill up a cheque !4.^@^L|\  
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支票上划线to cross a cheque aYCzb7  
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开发支票to make out a cheque yf^gU*  
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签发支票，开立支票to draw a cheque||to issue a cheque E1w XG  
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透支支票to overdraw a cheque c0p=/*s(  
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背书支票to endorse a cheque -^Va]Lk  
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请付票款||清付票款to pay a cheque||to honour a cheque b>._ r
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支票退票to dishonour a cheque 1/J*ki+?  
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拒付支票to refuse a cheque Gw,kC{:C  
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拒付支票to stop payment of a cheque (2)9TpE;  
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提示要求付款to present for payment :?W:'% (`[  
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见票即付持票人payable to bearer lI<8)42yq  
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支付指定人payable to order GdY^}TJrh  
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已过期||无效out of date||stale aX:$Q }S  
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请给出票人R/D||refer to drawer ^[akB|#\9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z8MYgn7  
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文字与数字不一致words and figures differ IQ8AsV&'C  
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支票 aH~ "hB^e  
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时间已过account closed [%:NR  
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更改处应加盖印章alterations require initials KQ3 On(d  
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时间已过effects not cleared ,;y^|X  
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停止付款payment stopped L_|Y_=r."  
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支票毁损cheque mutilated K9=_}lS@'  
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汇款||寄钱to remit||to send money uP
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寄票供取款||支票支付to send a cheque for payment T}*'9TB  
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寄款人a remitter s
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收款人a remittee (Lp-3Xx  
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国外汇票foreign Bill Gmb57z&:  
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国内汇票inland Bill 5V0=-K  
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跟单汇票documentary bill HFazqQ[  
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空头汇票accommodation bill q%"nk  
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原始汇票original bill =%p"oj]:  
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改写||换新票据renewed bill |Yx8Ez  
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即期汇票sight bill||bill on demand khR3[ju{^  
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…days after date||…days after date…日后付款 >@X=E3  
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…months after date||…months after date…月后付款 P/_XDP./U  
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见票后…日付款…days after sight||…days sight \S9
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见票后…月付款…months after sight||…months sight 0\mzGfd  
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同组票据set of bills kK(633s  
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单张汇票sola of exchange||sole of exchange ] !H<vR$8  
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远期汇票usance bill||bill at usance &qr7yyY  
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长期汇票long bill l
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短期汇票short bill 3lJK[V{'#'  
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逾期汇票overdue bill <D=%55  
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宽限日期days of grace `SVR_  
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电汇telegraphic transfer （T.T） _V;J7Vz  
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邮汇postal order||postal note （Am.）||post office order||money order *f[`Yv  
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本票promissory note （P/N） cz0tnF*&  
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押汇负责书||押汇保证书letter of hypothecation bNC1[GG[  
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副保||抵押品||付属担保物collateral security +EFurdX\  
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担保书trust receipt||letter of indemnity T}zi P  
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承兑||认付acceptance 6"wY;E  
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单张承兑general acceptance XnNK)dUT}  
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有条件承兑qualified acceptance A*$vk
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附条件认付conditional acceptance Ao,lEjNI  
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部分认付partial acceptance   3(C UC