[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。   w%jII{@,  
会计报表statement of account kUrkG80q|  
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往来帐目account current #?- wm  
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现在往来帐||存款额current accout z5*'{t)  
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销货帐account sales k>si5'W  
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共同计算帐项joint account *_\_'@1|J)  
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未决帐项outstanding account \bvfEP  
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贷方帐项credit account||creditor account N6i Q8P-  
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借方帐项debit account||debtor account V+9 MoT?8  
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应付帐||应付未付帐account payable oj+hQ+>  
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应收帐||应收未收帐account receivable "87:?v[[1  
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新交易||新帐new account > /caXvS  
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未决帐||老帐old account s|r3Gv|G  
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现金帐cash account a<bwzX|.  
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流水帐running account pIqeXY  
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暂记帐||未定帐suspense account ##"HF  
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过期帐||延滞帐overdue account||pastdue account 7J<5f)  
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杂项帐户sundry account 0flRh)[J  
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详细帐单||明细表detail account *gWwALGo5  
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呆帐bad account G" "ZI$`  
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会计项目title of account P/_['7  
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会计薄||帐薄account-book [d]9Oa4  
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营业报告书||损益计算表account of budiness||business report S30%)<W  
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借贷细帐||交验帐account rendered z~s PXGb  
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明细帐account stated '}Z <h?9  
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与…银行开立一户头to open an account with ]:J$w]\  
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与…银行建立交易to keep account with [(7S.5I  
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继续记帐to keep account ~((O8@ }J  
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与…有交易to have an account with 5]:U9ts#  
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作成会计帐||有往来帐项to make out an account with a/xn'"eli  
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清算||清理债务to make up an account U-k`s[dv  
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清洁帐目||与…停止交易to close ones account with 1<aP92/N&  
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结帐to close an account  6(R<{{  
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清理未付款to ask an account||to demand an account V0a3<6@4  
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结清差额to balance the account with (A.C ]hD  
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清算to settle an account||to liquidate an account||to square an account (S Yln> o  
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审查帐目||监查帐目to audit an account AFt s(  
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检查帐目to examine an account M X]n&  
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转入A的帐户to charge the amount to As account #,'kX
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以计帐方式付款to pay on account uCB=u[]y4  
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代理某人||为某人on ones account||on account of one f* wx<  
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为自己计算||独立帐目on ones own account _,*r_D61S  
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由某人收益并负风险on ones account and risk||for ones account and risk 9: lFo=  
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由某人负担for ones account||for account of one &#i"=\d  
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按某人指示||列入某人帐户by order and for account of one  DVeE1Q  
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列入5月份帐目for May account {K!)Ss  
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编入某中帐项下to pass to the account of||to place to the account of 5~S5F3  
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寄出清算书to send in an account||to send in render an account NCD04U5y  
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支票薄cheque book #rg6,.I)<  
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支票陈票人cheque drawer K.yb ^dg5  
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持票人cheque holder o,wUc"CE  
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不记名支票cheque to bearer||bearer cheque bQ5\ ]5M  
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记名支票||认人支票cheque to order 9Gz=lc[!7  
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到期支票antedated cheque x$(f7?s] 1  
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未到期支票postdated cheque N4HqLh 23H  
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保付支票certified cheque Jfl!#UAD|n  
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未获兑现支票，退票returned cheque '/% H3A#L  
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横线支票crossed cheque l}M!8:UzU  
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普通横线general crossing E&:,oG2M  
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特别横线special crossing Y`wSv NU  
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空白支票blank cheque C+&l< fM&  
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失效支票，过期支票stale cheque lU8Hd|@-  
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普通支票open cheque 8DaL,bi*.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "kqPmeI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '1/i"yoW  
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支票换现金||兑现to cash a cheque ~W]TD@w  
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清理票款to clear a cheque 3=ymm^  
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保证兑现to certify a cheque bA->{OPkT  
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填写支票数额to fill up a cheque k$^`{6l  
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支票上划线to cross a cheque 3m)y|$R  
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开发支票to make out a cheque MFk5K  
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签发支票，开立支票to draw a cheque||to issue a cheque G'A R`"F  
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透支支票to overdraw a cheque ~Jz6O U*z  
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背书支票to endorse a cheque E~oOKQ5W  
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请付票款||清付票款to pay a cheque||to honour a cheque }9fTF:P  
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支票退票to dishonour a cheque Z?m3~L9L2  
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拒付支票to refuse a cheque #4 pB

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拒付支票to stop payment of a cheque kpN)zxfk  
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提示要求付款to present for payment ~FG]wNgS  
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见票即付持票人payable to bearer V[Ui/M!9Z  
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支付指定人payable to order JrRH\ +4K  
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已过期||无效out of date||stale y/ ef>ZZ  
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请给出票人R/D||refer to drawer U#WF;q0L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds CdjI`  
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文字与数字不一致words and figures differ ={@6{-tl  
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支票 9Y_HyOZ*GX  
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时间已过account closed K:#I  
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更改处应加盖印章alterations require initials naz
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时间已过effects not cleared HJ[cM6$2  
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停止付款payment stopped O^duZ*
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支票毁损cheque mutilated j@3Q;F0ba  
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汇款||寄钱to remit||to send money yEoF4bt  
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寄票供取款||支票支付to send a cheque for payment paE[rS\  
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寄款人a remitter w(3G&11N?  
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收款人a remittee t: ;Pj9  
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国外汇票foreign Bill g63(E,;;J  
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国内汇票inland Bill Q}K"24`=  
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跟单汇票documentary bill x$.^"l-vX  
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空头汇票accommodation bill g._]8{K  
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原始汇票original bill U}e!Wjrc  
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改写||换新票据renewed bill t?-n*9,#S  
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即期汇票sight bill||bill on demand 
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…days after date||…days after date…日后付款 ~hnQUS`A  
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…months after date||…months after date…月后付款 F|o:W75  
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见票后…日付款…days after sight||…days sight QQ*hCyw!  
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见票后…月付款…months after sight||…months sight nQX:T;WL@  
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同组票据set of bills pMx*F@&nU  
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单张汇票sola of exchange||sole of exchange j ^j1  
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远期汇票usance bill||bill at usance =)H.cuc  
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长期汇票long bill h:b)Wr  
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短期汇票short bill rxgbV.tx  
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逾期汇票overdue bill G\/zkrxmv  
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宽限日期days of grace knu,"<  
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电汇telegraphic transfer （T.T） q 6:dy  
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邮汇postal order||postal note （Am.）||post office order||money order P%V'4pc  
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本票promissory note （P/N） Z, zWuE3  
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押汇负责书||押汇保证书letter of hypothecation ,8S/t+H  
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副保||抵押品||付属担保物collateral security XO>KZV7)  
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担保书trust receipt||letter of indemnity m4[;(1  
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承兑||认付acceptance
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单张承兑general acceptance x77*c._3v  
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有条件承兑qualified acceptance \0^Kram>
 
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附条件认付conditional acceptance l] K3Y\#bP  
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部分认付partial acceptance   J@/kIrx