[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。   >\ST-7
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会计报表statement of account fx8EB8A7K7  
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往来帐目account current :`)~-`_  
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现在往来帐||存款额current accout t0:AScZY   
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销货帐account sales 0^'
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共同计算帐项joint account t)oapIeIe  
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未决帐项outstanding account ea=83 Zj  
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贷方帐项credit account||creditor account URcR  
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借方帐项debit account||debtor account "%8A:^1  
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应付帐||应付未付帐account payable j*T]HaM  
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应收帐||应收未收帐account receivable ZA#y)z8!E  
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新交易||新帐new account 0BkV/v1Uc  
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未决帐||老帐old account ?3sT"r_d@  
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现金帐cash account cTZ)"^z!  
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流水帐running account 8dT'xuch  
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暂记帐||未定帐suspense account hN
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过期帐||延滞帐overdue account||pastdue account & %}/AoU  
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杂项帐户sundry account <Mgf]v.QS  
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详细帐单||明细表detail account PNF4>)  
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呆帐bad account OK
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会计项目title of account |uha 38~  
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会计薄||帐薄account-book $>vy(Y  
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营业报告书||损益计算表account of budiness||business report {*=E?oF@  
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借贷细帐||交验帐account rendered 2:J,2=%  
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明细帐account stated Z*bC#s?  
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与…银行开立一户头to open an account with ce5nG0@#  
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与…银行建立交易to keep account with {'IFWD.5  
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继续记帐to keep account Xu]h
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与…有交易to have an account with p37|zX  
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作成会计帐||有往来帐项to make out an account with v |i
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清算||清理债务to make up an account ShsP]$Yp  
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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 I;|5C=!  
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清理未付款to ask an account||to demand an account oe_[h]Hgl  
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结清差额to balance the account with D30Z9_^%:  
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清算to settle an account||to liquidate an account||to square an account SVEA  
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审查帐目||监查帐目to audit an account N*)8L[7_;  
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检查帐目to examine an account n_NG~/x  
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转入A的帐户to charge the amount to As account O NzdCgY  
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以计帐方式付款to pay on account M]zNW{Xt  
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代理某人||为某人on ones account||on account of one <T~fh>a  
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为自己计算||独立帐目on ones own account FNRE_83  
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由某人收益并负风险on ones account and risk||for ones account and risk (zODV4,5k`  
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由某人负担for ones account||for account of one otVdx&%]  
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按某人指示||列入某人帐户by order and for account of one ^u&Khc~ y  
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列入5月份帐目for May account W%QtJB1)  
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编入某中帐项下to pass to the account of||to place to the account of l+qtA~V&2  
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寄出清算书to send in an account||to send in render an account }r<^]Q* &p  
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支票薄cheque book ZO$T/GE6%  
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支票陈票人cheque drawer nL~ b   
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持票人cheque holder fbkjK`_q  
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不记名支票cheque to bearer||bearer cheque vH8%a8V  
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记名支票||认人支票cheque to order 5nb6k,+E  
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到期支票antedated cheque I/|n ma/ $  
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未到期支票postdated cheque H4jqF~  
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保付支票certified cheque +06j+I  
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未获兑现支票，退票returned cheque gvYs<,:  
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横线支票crossed cheque cIjs UqKa  
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普通横线general crossing HbVLL`06*  
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特别横线special crossing fO nvC*  
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空白支票blank cheque Hc9pWr"N  
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失效支票，过期支票stale cheque g!
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普通支票open cheque K-3 _4As  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5@ug1F&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $'q(Z@  
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支票换现金||兑现to cash a cheque "RL b wm~  
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清理票款to clear a cheque 7_,gAE:kG  
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保证兑现to certify a cheque 5oS\uX|  
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填写支票数额to fill up a cheque 3nO|A:
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支票上划线to cross a cheque Xc!w y9m  
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开发支票to make out a cheque /*;a6S8q  
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签发支票，开立支票to draw a cheque||to issue a cheque )^8[({r~  
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透支支票to overdraw a cheque Pm#/j;  
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背书支票to endorse a cheque 9:g A0Z  
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请付票款||清付票款to pay a cheque||to honour a cheque Y,L[0%  
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支票退票to dishonour a cheque Z&?4<-@6\p  
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拒付支票to refuse a cheque 
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拒付支票to stop payment of a cheque \15'~]d  
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提示要求付款to present for payment u0<yGsEGD  
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见票即付持票人payable to bearer Y|b,pC|,  
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支付指定人payable to order XXX y*/P  
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已过期||无效out of date||stale |*w)]2Bl  
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请给出票人R/D||refer to drawer 2<OU)rVE4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'OTZ&;7
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文字与数字不一致words and figures differ A 0@,^|]  
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支票 WY>$.e  
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时间已过account closed f^hJAZ  
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更改处应加盖印章alterations require initials 2DsP "q79k  
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时间已过effects not cleared T?[;ej:  
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停止付款payment stopped *re?V9  
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支票毁损cheque mutilated Bi;a~qE  
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汇款||寄钱to remit||to send money ??B!UXi4R  
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寄票供取款||支票支付to send a cheque for payment 19(x$=:  
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寄款人a remitter qHe H/e%`V  
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收款人a remittee g%]<sR l:-  
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国外汇票foreign Bill fX,O9d$  
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国内汇票inland Bill WwnBe"7M  
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跟单汇票documentary bill ,-EN{ed  
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空头汇票accommodation bill /o6id o  
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原始汇票original bill (ESFR0  
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改写||换新票据renewed bill bL0]Yuh  
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即期汇票sight bill||bill on demand #<&@-D8  
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…days after date||…days after date…日后付款 x7l}u`N4  
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…months after date||…months after date…月后付款 BBX/&d8n  
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见票后…日付款…days after sight||…days sight ~PF,[$?4n  
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见票后…月付款…months after sight||…months sight V5h_uGOD  
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同组票据set of bills .|L9 }<  
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单张汇票sola of exchange||sole of exchange [gE2;J0*  
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远期汇票usance bill||bill at usance ne'Y{n(8%  
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长期汇票long bill  u~j&g  
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短期汇票short bill K}Rq<zW  
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逾期汇票overdue bill Te&5IB-  
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宽限日期days of grace U jB5Xks  
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电汇telegraphic transfer （T.T） sWX\/Iyy2p  
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邮汇postal order||postal note （Am.）||post office order||money order 9i/VvW  
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本票promissory note （P/N） 3`DwKv`+  
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押汇负责书||押汇保证书letter of hypothecation fs%l j_t  
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副保||抵押品||付属担保物collateral security QAKA3{-(  
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担保书trust receipt||letter of indemnity gC\^"m  
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承兑||认付acceptance b;Uqyc  
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单张承兑general acceptance L&h90Az1W  
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有条件承兑qualified acceptance ^%~ux0%^T  
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附条件认付conditional acceptance yUp"%_t0  
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部分认付partial acceptance   bO\E)%zp