[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。   Med"dHo7  
会计报表statement of account Nh7!Ah  
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往来帐目account current B|q3;P  
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现在往来帐||存款额current accout OTFu4"]M  
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销货帐account sales fPk9(X;G!p  
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共同计算帐项joint account e[k;SSs  
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未决帐项outstanding account JU%yqXO  
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贷方帐项credit account||creditor account y@8399;l  
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借方帐项debit account||debtor account ?28GQyk4  
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应付帐||应付未付帐account payable 0@/E%T1c"  
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应收帐||应收未收帐account receivable |`D5XRVbi  
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新交易||新帐new account z^HlDwsbm  
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未决帐||老帐old account x 3co?  
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现金帐cash account 9l
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流水帐running account #w?%&,Kp  
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暂记帐||未定帐suspense account "uERa(i  
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过期帐||延滞帐overdue account||pastdue account _q4dgi z  

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杂项帐户sundry account 8ewEdnE   
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详细帐单||明细表detail account 7n/I'r  
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呆帐bad account NW Qu-]P  
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会计项目title of account z#67rh{  
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会计薄||帐薄account-book 'QS~< ^-j"  
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营业报告书||损益计算表account of budiness||business report  xyCcd=  
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借贷细帐||交验帐account rendered l_IX+4(@b|  
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明细帐account stated pl/$@K?L  
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与…银行开立一户头to open an account with v^E2!X  
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与…银行建立交易to keep account with @TG~fJSA12  
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继续记帐to keep account LM`#S/h  
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与…有交易to have an account with (~o+pp!  
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作成会计帐||有往来帐项to make out an account with DzOJ{dF  
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清算||清理债务to make up an account B}T72!a  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account L1+cv;t  
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清理未付款to ask an account||to demand an account M](U
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结清差额to balance the account with (ZJ_&8C#  
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清算to settle an account||to liquidate an account||to square an account nV1
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审查帐目||监查帐目to audit an account U)6
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检查帐目to examine an account i
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转入A的帐户to charge the amount to As account <z PyID`  
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以计帐方式付款to pay on account T9 1Iz+j
 
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代理某人||为某人on ones account||on account of one 7#`:m|$  
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为自己计算||独立帐目on ones own account 8h=XQf6k0  
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由某人收益并负风险on ones account and risk||for ones account and risk >Ww F0W9?  
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由某人负担for ones account||for account of one g$qh(Z_s  
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按某人指示||列入某人帐户by order and for account of one >=
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列入5月份帐目for May account hG U &C]  
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编入某中帐项下to pass to the account of||to place to the account of okW3V}/x/z  
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寄出清算书to send in an account||to send in render an account Z'~5L_.]Ai  
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支票薄cheque book h0`)=  
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支票陈票人cheque drawer ^s-3U  
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持票人cheque holder 9f "*Oj  
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不记名支票cheque to bearer||bearer cheque l/]P6 @N  
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记名支票||认人支票cheque to order J]%P fWV  
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到期支票antedated cheque % u
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未到期支票postdated cheque 1)%o:Xy o  
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保付支票certified cheque $6_J`7  
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未获兑现支票，退票returned cheque 2`z+_DA  
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横线支票crossed cheque `@ObM[0p(  
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普通横线general crossing XdB8Oj~~  
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特别横线special crossing )a.U|[:y[+  
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空白支票blank cheque NZl
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失效支票，过期支票stale cheque Gf"/fpeQx  
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普通支票open cheque |ey6Czm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6l50IWj,T  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UCl,sn  
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支票换现金||兑现to cash a cheque YS;Ql\4  
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清理票款to clear a cheque ATwPfo8jx@  
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保证兑现to certify a cheque ,l~i|_   
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填写支票数额to fill up a cheque Ix}:!
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支票上划线to cross a cheque ]mYY1%H8M  
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开发支票to make out a cheque O{Wy;7i  
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签发支票，开立支票to draw a cheque||to issue a cheque yw2sK
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透支支票to overdraw a cheque KYMz   
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背书支票to endorse a cheque `Fnt#F}  
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请付票款||清付票款to pay a cheque||to honour a cheque <$/'iRtRzW  
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支票退票to dishonour a cheque !bRoNP  
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拒付支票to refuse a cheque \$W>@w0  
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拒付支票to stop payment of a cheque zq _*)V  
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提示要求付款to present for payment 4:WN-[xX  
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见票即付持票人payable to bearer -YPUrU[)  
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支付指定人payable to order 5R"iF+p4  
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已过期||无效out of date||stale #0GvL=}k  
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请给出票人R/D||refer to drawer /
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .W>LEz
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文字与数字不一致words and figures differ EVYICR5g  
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支票 h0ml#A `h  
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时间已过account closed I5Vp%mCY  
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更改处应加盖印章alterations require initials _/xA5 /V  
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时间已过effects not cleared $DS|jnpV  
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停止付款payment stopped -?%81 z.Qq  
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支票毁损cheque mutilated }aSTo"~m#  
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汇款||寄钱to remit||to send money z}.Q~4 f0D  
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寄票供取款||支票支付to send a cheque for payment fmgXh)=  
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寄款人a remitter X^o0t^  

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收款人a remittee b%wm-p  
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国外汇票foreign Bill 0]k-0#JM  
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国内汇票inland Bill ZVIlVuZ}  
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跟单汇票documentary bill [6cF#_)*  
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空头汇票accommodation bill ;Z6ngS  
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原始汇票original bill HRg< f= oz  
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改写||换新票据renewed bill 9f #6Q*/  
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即期汇票sight bill||bill on demand <wTD}.n  
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…days after date||…days after date…日后付款 W[B;;"ro  
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…months after date||…months after date…月后付款 z8JdA%YBM  
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见票后…日付款…days after sight||…days sight A(1
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见票后…月付款…months after sight||…months sight krecUpo  
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同组票据set of bills bM>5=Zox  
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单张汇票sola of exchange||sole of exchange Al^h^ 9tJ  
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远期汇票usance bill||bill at usance M]uO%2  
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长期汇票long bill k |;[)gE  
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短期汇票short bill ~T:L0||.%9  
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逾期汇票overdue bill Y N*"q'Yz_  
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宽限日期days of grace &-2i+KjEX  
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电汇telegraphic transfer （T.T） 97\9!)`,  
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邮汇postal order||postal note （Am.）||post office order||money order 3fhlMOm  
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本票promissory note （P/N） CSNfLGA
 
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押汇负责书||押汇保证书letter of hypothecation b&xlT+GN  
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副保||抵押品||付属担保物collateral security ?0hEd9TU  
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担保书trust receipt||letter of indemnity *WK0dn  
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承兑||认付acceptance \K%A}gn He  
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单张承兑general acceptance V>:ubl8j0l  
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有条件承兑qualified acceptance T Z_](%
 
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附条件认付conditional acceptance fLR\@f  
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部分认付partial acceptance   Y=YIz>u