[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。   C?H~L  
会计报表statement of account Fl)nmwOc  
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往来帐目account current OC&BJNOi  
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现在往来帐||存款额current accout z};|.N}  
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销货帐account sales }1 O"?6  
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共同计算帐项joint account 3HyOQD"{  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account u0W6u} 4;  
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借方帐项debit account||debtor account -3ePCAtXbe  
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应付帐||应付未付帐account payable %vO(.A+  
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应收帐||应收未收帐account receivable &Sg]P  
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新交易||新帐new account e;v"d!H/  
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未决帐||老帐old account '`;=d<'  
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现金帐cash account E q4tcZ  
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流水帐running account RL&0?OT  
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暂记帐||未定帐suspense account 48z%dBmTT*  
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过期帐||延滞帐overdue account||pastdue account K. B\F)K  
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杂项帐户sundry account ^>%.l'1/(  
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详细帐单||明细表detail account IG|u;PH<  
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呆帐bad account 1.u^shc&|  
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会计项目title of account (xvg.Nby  
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会计薄||帐薄account-book 3=U#v<  
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营业报告书||损益计算表account of budiness||business report yp4[EqME  
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借贷细帐||交验帐account rendered 8&HBR #  
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明细帐account stated _t"[p_llo  
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与…银行开立一户头to open an account with [z\baL|  
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与…银行建立交易to keep account with AvZ5?rN$  
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继续记帐to keep account huA?*fat   
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与…有交易to have an account with 5m'AT]5Tn_  
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作成会计帐||有往来帐项to make out an account with d0}(d Gl  
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清算||清理债务to make up an account _:NQF7X#ug  
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清洁帐目||与…停止交易to close ones account with 2! }F+^8'P  
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结帐to close an account @,=pG  
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清理未付款to ask an account||to demand an account FXY>o>K%h  
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结清差额to balance the account with *^g]QQ  
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清算to settle an account||to liquidate an account||to square an account #r"|%nOfY  
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审查帐目||监查帐目to audit an account /'.gZo  
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检查帐目to examine an account H[s+.&^  
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转入A的帐户to charge the amount to As account W//+[  
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以计帐方式付款to pay on account kq(
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代理某人||为某人on ones account||on account of one :ln|n6X  
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为自己计算||独立帐目on ones own account b @4UR<  
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由某人收益并负风险on ones account and risk||for ones account and risk k k<%VKC  
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由某人负担for ones account||for account of one zb[kRo&a0W  
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按某人指示||列入某人帐户by order and for account of one UJp'v_hN  
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列入5月份帐目for May account TBJ?8W(  
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编入某中帐项下to pass to the account of||to place to the account of tFn[U#'  
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寄出清算书to send in an account||to send in render an account #k>n5cR@0  
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支票薄cheque book `g(#~0R  
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支票陈票人cheque drawer <
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持票人cheque holder 5Y`4%*$  
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不记名支票cheque to bearer||bearer cheque buzpmRoN)  
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记名支票||认人支票cheque to order q\!"FDOl4  
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到期支票antedated cheque a8[%-eW,  
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未到期支票postdated cheque j;j~R3B  
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保付支票certified cheque u\xrC\Ka  
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未获兑现支票，退票returned cheque h;} fdk  
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横线支票crossed cheque {ByKTx&  
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普通横线general crossing 1T~`$
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特别横线special crossing *E|3Vy{4  
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空白支票blank cheque 98zJ?NaD&  
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失效支票，过期支票stale cheque ;uZq_^?:9&  
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普通支票open cheque 9a1R"%Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a[!:`o1U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1F2(MKOo!  
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支票换现金||兑现to cash a cheque [NGq$5  
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清理票款to clear a cheque J?&%fI
 
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保证兑现to certify a cheque S*ie$
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填写支票数额to fill up a cheque ZtI@$ An  
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支票上划线to cross a cheque |Yi_|']#  
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开发支票to make out a cheque j  W-K  
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签发支票，开立支票to draw a cheque||to issue a cheque #<w2xR]:  
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透支支票to overdraw a cheque $h1pL>^J  
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背书支票to endorse a cheque V:8{MO(C\  
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请付票款||清付票款to pay a cheque||to honour a cheque O]9PYv=^  
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支票退票to dishonour a cheque Q2t>E(S  
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拒付支票to refuse a cheque DV~g  
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拒付支票to stop payment of a cheque u< 5{H='6  
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提示要求付款to present for payment 2TX.%%Ze  
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见票即付持票人payable to bearer v,)vW5jGI  
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支付指定人payable to order @?[}\9dW  
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已过期||无效out of date||stale S(5&%}QFQ  
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请给出票人R/D||refer to drawer e\H1

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SQI =D8  
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文字与数字不一致words and figures differ _{0
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支票 C3e0d~C  
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时间已过account closed A&qZ:&(OM  
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更改处应加盖印章alterations require initials a3E.rr;b  
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时间已过effects not cleared $}Ky6sBnvO  
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停止付款payment stopped oh^QW`#(  
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支票毁损cheque mutilated $Rv(v%  
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汇款||寄钱to remit||to send money |s*tRag  
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寄票供取款||支票支付to send a cheque for payment iP+3)  
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寄款人a remitter guWX$C-+1  
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收款人a remittee s!F` 0=J^  
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国外汇票foreign Bill /yO|Q{C}M8  
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国内汇票inland Bill ZT %Q:]B+  
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跟单汇票documentary bill  /DN!"  
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空头汇票accommodation bill K1*]6x,  
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原始汇票original bill %_% /ym  
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改写||换新票据renewed bill }Gg:y?  
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即期汇票sight bill||bill on demand l&4+v.zr  
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…days after date||…days after date…日后付款 rLzN#Zoi  
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…months after date||…months after date…月后付款 "<5su5]  
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见票后…日付款…days after sight||…days sight p!]$!qHO(  
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见票后…月付款…months after sight||…months sight \
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同组票据set of bills rfV HPMD0  
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单张汇票sola of exchange||sole of exchange ollk {N  
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远期汇票usance bill||bill at usance p2Fff4nQ   
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长期汇票long bill jR[3{ Reo  
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短期汇票short bill byW9]('e  
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逾期汇票overdue bill WFTXSHcG  

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宽限日期days of grace ,4&?`Q  
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电汇telegraphic transfer （T.T） /P>t3E2c  
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邮汇postal order||postal note （Am.）||post office order||money order zc
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本票promissory note （P/N） # !i&  
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押汇负责书||押汇保证书letter of hypothecation /#C}1emK  
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副保||抵押品||付属担保物collateral security \[57Dmo  
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担保书trust receipt||letter of indemnity XJ3 p<  
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承兑||认付acceptance b-+~D9U<  
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单张承兑general acceptance pr) `7VuKp  
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有条件承兑qualified acceptance )#H&lH  
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附条件认付conditional acceptance ^]cl:m=*  
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部分认付partial acceptance   DT Cwf