[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。   VW{,:Ya  
会计报表statement of account 4*iHw+%mq  
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往来帐目account current N.jA 8X  
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现在往来帐||存款额current accout =m~ruZ/  
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销货帐account sales YhS{$Z  
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共同计算帐项joint account s *f1x N<  
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未决帐项outstanding account Gh'X.?3   
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贷方帐项credit account||creditor account bGu([VB  
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借方帐项debit account||debtor account nW11wtiO.  
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应付帐||应付未付帐account payable T!(sZf  
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应收帐||应收未收帐account receivable 'aZASPn[  
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新交易||新帐new account oK$'9c5<  
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未决帐||老帐old account 1U'ZVJ5bpK  
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现金帐cash account qEZ!2R^`G  
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流水帐running account NZP7r;u  
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暂记帐||未定帐suspense account 50*@.!^*  
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过期帐||延滞帐overdue account||pastdue account S2Vxe@b)  
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杂项帐户sundry account ki#b PgT  
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详细帐单||明细表detail account Hnd+l)ng  
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呆帐bad account JRo;(wqZ  
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会计项目title of account x;(g  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered 4DM*^=9E  
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明细帐account stated @,e8t BL  
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与…银行开立一户头to open an account with XWXr0>!,?  
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与…银行建立交易to keep account with O5OXw]  
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继续记帐to keep account F|*tNJU>  
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与…有交易to have an account with i*68-n  
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作成会计帐||有往来帐项to make out an account with H:{?3gk.P3  
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清算||清理债务to make up an account 5W{hH\E _5  
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清洁帐目||与…停止交易to close ones account with B.RRdK+:  
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结帐to close an account y+RRg[6|  
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清理未付款to ask an account||to demand an account (7L/eDMT  
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结清差额to balance the account with yfC2^#9 Zu  
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清算to settle an account||to liquidate an account||to square an account K-6p'|  
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审查帐目||监查帐目to audit an account =E1tgrW  
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检查帐目to examine an account CC>($k"  
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转入A的帐户to charge the amount to As account 2^J/6R$  
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以计帐方式付款to pay on account m|mG;8}pI  
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代理某人||为某人on ones account||on account of one 3<3t;&e  
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为自己计算||独立帐目on ones own account dX0x Kk%#  
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由某人收益并负风险on ones account and risk||for ones account and risk h~ZNHSP:  
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由某人负担for ones account||for account of one Gy$o7|PA"{  
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按某人指示||列入某人帐户by order and for account of one w2' 3S#nZ  
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列入5月份帐目for May account J09ZK8 hK  
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编入某中帐项下to pass to the account of||to place to the account of } cRi A  
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寄出清算书to send in an account||to send in render an account JW2W>6Dgv[  
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支票薄cheque book XNy:0C  
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支票陈票人cheque drawer A-}PpH~.Z  
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持票人cheque holder H)-L%l|9  
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不记名支票cheque to bearer||bearer cheque 3J23q  
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记名支票||认人支票cheque to order Ey 0 >L  
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到期支票antedated cheque YN$ndqOP  
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未到期支票postdated cheque 3(>(lk  
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保付支票certified cheque ;F" kD  
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未获兑现支票，退票returned cheque $sB48LJuU'  
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横线支票crossed cheque ljaAB+  
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普通横线general crossing |:J*>"sq  
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特别横线special crossing U~JG1#z6  
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空白支票blank cheque qkZ5+2 m  
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失效支票，过期支票stale cheque K{
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普通支票open cheque Y'+F0IZ+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4`EvEv$i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sbq44L)  
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支票换现金||兑现to cash a cheque |tolgdj  
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清理票款to clear a cheque Nsy9 h}+A  
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保证兑现to certify a cheque R;Ix<y{U  
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填写支票数额to fill up a cheque szM=U$jKq  
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支票上划线to cross a cheque q}76aa0e  
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开发支票to make out a cheque h}VYA\+<B  
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签发支票，开立支票to draw a cheque||to issue a cheque URzE+8m^  
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透支支票to overdraw a cheque kHIQ/\3?Q  
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背书支票to endorse a cheque '' A[`,3  
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请付票款||清付票款to pay a cheque||to honour a cheque `LHfAXKN  
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支票退票to dishonour a cheque a_fW{;}[  
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拒付支票to refuse a cheque arH\QPaka'  
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拒付支票to stop payment of a cheque F>-@LOqHy  
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提示要求付款to present for payment C- Rie[  
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见票即付持票人payable to bearer &``oZvuB  
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支付指定人payable to order ]mT} \b  
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已过期||无效out of date||stale e(% Solkm?  
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请给出票人R/D||refer to drawer (eE}W~Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]BBgU[O) !  
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文字与数字不一致words and figures differ 9 +Hb`  
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支票 ^T uEp$Z=  
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时间已过account closed jz:c)C&/  
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更改处应加盖印章alterations require initials ]7 mSM  
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时间已过effects not cleared 5FKd{V'  
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停止付款payment stopped PdBhX  
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支票毁损cheque mutilated kovzB]  
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汇款||寄钱to remit||to send money E1g$Wh
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寄票供取款||支票支付to send a cheque for payment EIm\!'R]  
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寄款人a remitter E=trJge  
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收款人a remittee /=}vPey  
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国外汇票foreign Bill XS/TYdXB8  
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国内汇票inland Bill HArYL }l  
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跟单汇票documentary bill ~T9[\nU\  
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空头汇票accommodation bill i[#Tn52D  
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原始汇票original bill 9Z 4R!Q  
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改写||换新票据renewed bill Wz]S+IpY  
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即期汇票sight bill||bill on demand 1 Y&d%AA  
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…days after date||…days after date…日后付款 cj *4XYu  
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…months after date||…months after date…月后付款 qT4s*kq r  
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见票后…日付款…days after sight||…days sight 9iE66N>z  
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见票后…月付款…months after sight||…months sight x3 S
 
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同组票据set of bills f] }F_]  
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单张汇票sola of exchange||sole of exchange y(
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远期汇票usance bill||bill at usance 5z_)  
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长期汇票long bill xph60T
  
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短期汇票short bill 8~i@7~ J  
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逾期汇票overdue bill /Q!F/HY3ZS  
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宽限日期days of grace s@$AYZm_  
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电汇telegraphic transfer （T.T） 7XNfH@  
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邮汇postal order||postal note （Am.）||post office order||money order AS7!FD6b  
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本票promissory note （P/N） ew(6;}+^/  
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押汇负责书||押汇保证书letter of hypothecation 4M_83WL  
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副保||抵押品||付属担保物collateral security 4Q dg t*  
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担保书trust receipt||letter of indemnity mT.F$Y9  
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承兑||认付acceptance ; H3kb +  
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单张承兑general acceptance J.-#:OZ  
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有条件承兑qualified acceptance dw&Xg_$  
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附条件认付conditional acceptance =3"Nn4Z  
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部分认付partial acceptance   l- X|3,