[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。   &S9O:>=*  
会计报表statement of account n>L24rL  
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往来帐目account current S '(K  
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现在往来帐||存款额current accout ]r@Cmw C  
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销货帐account sales FC q&-  
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共同计算帐项joint account rvRIKc|}l  
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未决帐项outstanding account :} N;OS_  
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贷方帐项credit account||creditor account yGE)EBH  
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借方帐项debit account||debtor account UYkuz  
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应付帐||应付未付帐account payable n|Gw?@CU7  
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应收帐||应收未收帐account receivable W&p f%?  
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新交易||新帐new account T&u25"QOf  
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未决帐||老帐old account C sx EN4  
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现金帐cash account O_^ uLp  
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流水帐running account sV-UY!   
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暂记帐||未定帐suspense account $x;(C[  
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过期帐||延滞帐overdue account||pastdue account n+w$'l  
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杂项帐户sundry account -|( q9B  
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详细帐单||明细表detail account ^k4 n  
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呆帐bad account v.{I^=  
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会计项目title of account ;0;5+ J7  
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会计薄||帐薄account-book  H;Cv]-  
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营业报告书||损益计算表account of budiness||business report -A)/CFIZ  
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借贷细帐||交验帐account rendered [K#pU:lTH  
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明细帐account stated _{48s8V  
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与…银行开立一户头to open an account with 7,,#f&jP  
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与…银行建立交易to keep account with #PZBh  
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继续记帐to keep account <7yn:  
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与…有交易to have an account with QliP9-im3  
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作成会计帐||有往来帐项to make out an account with egy#8U)Z  
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清算||清理债务to make up an account {uji7
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清洁帐目||与…停止交易to close ones account with 6Rc%P)6  
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结帐to close an account D
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清理未付款to ask an account||to demand an account TM1J1GU  
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结清差额to balance the account with G?QU|<mj<  
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清算to settle an account||to liquidate an account||to square an account (y{nD~k  
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审查帐目||监查帐目to audit an account 6mbHfL>cO  
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检查帐目to examine an account ."\&;:ZNv  
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转入A的帐户to charge the amount to As account jt8% L[  
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以计帐方式付款to pay on account !%_H1jk  
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代理某人||为某人on ones account||on account of one 9QryW\6.@z  
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为自己计算||独立帐目on ones own account $k&}{c8P  
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由某人收益并负风险on ones account and risk||for ones account and risk Kzd`|+?'`M  
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由某人负担for ones account||for account of one uY;2tZldf=  
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按某人指示||列入某人帐户by order and for account of one {!C';^  
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列入5月份帐目for May account ' 1aU0<  
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编入某中帐项下to pass to the account of||to place to the account of r4~Bn7j2  
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寄出清算书to send in an account||to send in render an account M_2[Wypw  
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支票薄cheque book %8T:rS  
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支票陈票人cheque drawer o4b!U%  
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持票人cheque holder JqO#W1h~R|  
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不记名支票cheque to bearer||bearer cheque  KZL5>
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记名支票||认人支票cheque to order SPIYB/ C  
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到期支票antedated cheque !+.|T9P  
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未到期支票postdated cheque :YB:)wV,P  
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保付支票certified cheque YizJT 0$  
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未获兑现支票，退票returned cheque +V&b<y;?>  
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横线支票crossed cheque g!7/iKj:  
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普通横线general crossing K/G|MT)  
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特别横线special crossing ~,Q + E8  
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空白支票blank cheque :SSe0ZZ_6b  
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失效支票，过期支票stale cheque E$f.&< >T  
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普通支票open cheque Yv9(8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j$zw(EkN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >va#PFHA  
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支票换现金||兑现to cash a cheque RMmDcvM"k  
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清理票款to clear a cheque vz,l{0v  
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保证兑现to certify a cheque G*mk 19Z  
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填写支票数额to fill up a cheque ?W9$=  
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支票上划线to cross a cheque T
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开发支票to make out a cheque >"{3lDyq-  
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签发支票，开立支票to draw a cheque||to issue a cheque UOZ"#cQ  
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透支支票to overdraw a cheque yK_$6EtNKj  
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背书支票to endorse a cheque *ELbz}Q  
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请付票款||清付票款to pay a cheque||to honour a cheque D?)91P/R  
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支票退票to dishonour a cheque i!LEA/"V  
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拒付支票to refuse a cheque {k%*j 4  
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拒付支票to stop payment of a cheque x?9rT 0D  
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提示要求付款to present for payment Fc M  
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见票即付持票人payable to bearer aJ}y|+Cj  
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支付指定人payable to order >k"Z'9l  
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已过期||无效out of date||stale eRKuy l  
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请给出票人R/D||refer to drawer ?&  qMC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T"xq^h1\  
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文字与数字不一致words and figures differ M!Q27wT8O  
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支票 4r&DW'  
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时间已过account closed E}LuWFZ&  
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时间已过effects not cleared 2[ !#Xf  
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停止付款payment stopped 9Rl-Jz8g  
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支票毁损cheque mutilated [ hzw..?g  
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汇款||寄钱to remit||to send money qLC_ p)  
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寄票供取款||支票支付to send a cheque for payment U}f"a!  
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寄款人a remitter Q/D?U[G  
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收款人a remittee 6sceymq  
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国外汇票foreign Bill @M( hyS&on  
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国内汇票inland Bill N m{|  
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跟单汇票documentary bill r?9D/|`  
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空头汇票accommodation bill 9}-;OJe  
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原始汇票original bill ZNfQM&<d  
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改写||换新票据renewed bill ] 6Y6q])Z  
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即期汇票sight bill||bill on demand a~*wZJ  
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…days after date||…days after date…日后付款  K
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…months after date||…months after date…月后付款 ,7:?Du}  
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见票后…日付款…days after sight||…days sight MSqW {  
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见票后…月付款…months after sight||…months sight 2#81oz&K  
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同组票据set of bills OC6v%@xa  
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单张汇票sola of exchange||sole of exchange gmUX 2x(  
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远期汇票usance bill||bill at usance (jI
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长期汇票long bill Ghf/IXq#  
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短期汇票short bill &gdhq~4#  
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逾期汇票overdue bill = #T3p9  
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宽限日期days of grace Pi
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电汇telegraphic transfer （T.T） XK{KFB-  
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邮汇postal order||postal note （Am.）||post office order||money order P$
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本票promissory note （P/N） 9jI5bi)  
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押汇负责书||押汇保证书letter of hypothecation LMRq.wxbbB  
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副保||抵押品||付属担保物collateral security avb'dx*q>  
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担保书trust receipt||letter of indemnity L=&dJpyfT  
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承兑||认付acceptance ?t [C?{'  
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单张承兑general acceptance IoCi(N;  
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有条件承兑qualified acceptance lpnPd{kE  
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附条件认付conditional acceptance 5@^['S4%8*  
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部分认付partial acceptance   y
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