[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。   UxS@]YC  
会计报表statement of account $Z!7@_Ys  
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往来帐目account current 8R;A5o,  
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现在往来帐||存款额current accout }'
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销货帐account sales f+o %N  
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共同计算帐项joint account *6b$l.Vs  
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未决帐项outstanding account FPBO=?H.  
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贷方帐项credit account||creditor account v2tKk^6`(i  
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借方帐项debit account||debtor account D3BNA]P\2@  
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应付帐||应付未付帐account payable N-g=_86C"  
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应收帐||应收未收帐account receivable ?k7z5ow  
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新交易||新帐new account GVaIZh<  
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未决帐||老帐old account x\r[Zp|
  
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现金帐cash account +UGWTO\#ha  
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流水帐running account PqOPRf  
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暂记帐||未定帐suspense account rh6gB]X]3:  
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过期帐||延滞帐overdue account||pastdue account *h `P+_Q7  
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杂项帐户sundry account =@%Ukrd@  
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详细帐单||明细表detail account Br ,^4w[Hq  
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呆帐bad account {-T}"WHg7  
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会计项目title of account >+P5Zm(_  
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会计薄||帐薄account-book M_+"RKp  
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营业报告书||损益计算表account of budiness||business report /.{q
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借贷细帐||交验帐account rendered us,!U  
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明细帐account stated RWe$ZZSz!
 
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与…银行开立一户头to open an account with *CIR$sS  
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与…银行建立交易to keep account with kgq"b)  
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继续记帐to keep account zA ; 7Nv$3  
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与…有交易to have an account with p>g5WebB N  
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作成会计帐||有往来帐项to make out an account with xzZ2?zWi  
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清算||清理债务to make up an account 8l?mN
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清洁帐目||与…停止交易to close ones account with .qN|.:6a  
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结帐to close an account _5t~g_(1OK  
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清理未付款to ask an account||to demand an account !nBE[&  
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结清差额to balance the account with tFi'RRZ  
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清算to settle an account||to liquidate an account||to square an account 6SJryf~w  
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审查帐目||监查帐目to audit an account $+
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检查帐目to examine an account -->~<o  
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转入A的帐户to charge the amount to As account !:GlxmtoW?  
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以计帐方式付款to pay on account C'wRF90  
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代理某人||为某人on ones account||on account of one ~fht [S?@M  
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为自己计算||独立帐目on ones own account (\I9eBm  
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由某人收益并负风险on ones account and risk||for ones account and risk OpNxd]"T  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one K!+IRA@  
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列入5月份帐目for May account na4^>:r~  
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编入某中帐项下to pass to the account of||to place to the account of &Rp/y%9  
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寄出清算书to send in an account||to send in render an account JS^QfT,zE  
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支票薄cheque book +@"Ls P  
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支票陈票人cheque drawer Tp[-,3L  
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持票人cheque holder tYk!Y/O}  
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不记名支票cheque to bearer||bearer cheque nc[Kh8N9  
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记名支票||认人支票cheque to order U(rY,4'  
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到期支票antedated cheque B~h3naSe  
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未到期支票postdated cheque }Sr=|j  
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保付支票certified cheque /_[?i"GW  
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未获兑现支票，退票returned cheque EpU}~vC9C  
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横线支票crossed cheque :LxsiDrF[  
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普通横线general crossing +:kMYL3  
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特别横线special crossing r7jh)Q;BbR  
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空白支票blank cheque TXS{=  
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失效支票，过期支票stale cheque L]*5cH  
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普通支票open cheque V<ii
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yioX^`Fc(~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~7wLnB  
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支票换现金||兑现to cash a cheque K SJ Ko  
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清理票款to clear a cheque aZ8f>t1Q  
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保证兑现to certify a cheque N,
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填写支票数额to fill up a cheque bPIo9clq  
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支票上划线to cross a cheque %<|cWYM="z  
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开发支票to make out a cheque sB!6"D5
 
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签发支票，开立支票to draw a cheque||to issue a cheque oA8A @,-L  
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透支支票to overdraw a cheque c`/kx  
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背书支票to endorse a cheque S{Zf}8?6$  
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请付票款||清付票款to pay a cheque||to honour a cheque 2t? Vl%<  
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支票退票to dishonour a cheque o*3\xg  
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拒付支票to refuse a cheque I|Mw*2U  
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拒付支票to stop payment of a cheque 1k`gr&S  
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提示要求付款to present for payment R,fAl"wMu  

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见票即付持票人payable to bearer S4rm K&  
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支付指定人payable to order cM\BEhh  
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已过期||无效out of date||stale b;nqhO[f}  
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请给出票人R/D||refer to drawer &*oljGt8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds phB d+zQc  
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文字与数字不一致words and figures differ *1T~ruNqa  
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支票 foB&H;A4oC  
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时间已过account closed d[*NDMO  
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更改处应加盖印章alterations require initials ?A~=.u@[d  
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时间已过effects not cleared s.XxYXR\  
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停止付款payment stopped r"p"UW9og  
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支票毁损cheque mutilated 9;rZ)QD  
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汇款||寄钱to remit||to send money &)|f|\yh"  
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寄票供取款||支票支付to send a cheque for payment 7|Iq4@IT  
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寄款人a remitter |uX&T`7?-  
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收款人a remittee xsrdHP
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国外汇票foreign Bill 3wfJ!z-E8  
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国内汇票inland Bill ?}jjBJ&  

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跟单汇票documentary bill ): r'IR  
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空头汇票accommodation bill SL_JA  
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原始汇票original bill eEeK ]8@  
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改写||换新票据renewed bill +Lo,*  
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即期汇票sight bill||bill on demand T'N/A9{q  

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…days after date||…days after date…日后付款 cQ0+kX<  
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…months after date||…months after date…月后付款 u#3Cst8Y  
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见票后…日付款…days after sight||…days sight vnX~OVz2  
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见票后…月付款…months after sight||…months sight cn'rBY  
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同组票据set of bills ZrWA,~;  
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单张汇票sola of exchange||sole of exchange T lB+ tV>  
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远期汇票usance bill||bill at usance ")W5`9  
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长期汇票long bill ~B`H5#  
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短期汇票short bill oCB#i~|>a  
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逾期汇票overdue bill :) T#.(mR  
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宽限日期days of grace 1( ]{tF  
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电汇telegraphic transfer （T.T） /qXP\ a  
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邮汇postal order||postal note （Am.）||post office order||money order v0+$d\mP4<  
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本票promissory note （P/N） kT&GsR/  
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押汇负责书||押汇保证书letter of hypothecation \0^Je>-:U  
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副保||抵押品||付属担保物collateral security rF . Oo0  
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担保书trust receipt||letter of indemnity us^J! s7  
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承兑||认付acceptance ] U[4r9V  
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单张承兑general acceptance t8"yAYj  
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有条件承兑qualified acceptance ,a} vx"~  
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附条件认付conditional acceptance >3y:cPTM5  
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部分认付partial acceptance   LW+^m6O