[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。   _CHKh*KHML  
会计报表statement of account (q055y  
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往来帐目account current :/ ~):tM  
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现在往来帐||存款额current accout u!s Sgx=  
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销货帐account sales Z`e$~n(Bh  
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共同计算帐项joint account LPtx|Sx![  
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未决帐项outstanding account y}s 0J K  
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贷方帐项credit account||creditor account MZgmv  
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借方帐项debit account||debtor account "Wzij&WkQ  
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应付帐||应付未付帐account payable B'<O)"1w  
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应收帐||应收未收帐account receivable LGdf_M-f  
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新交易||新帐new account B$iMU?B3  
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未决帐||老帐old account *GY,h$Ul  
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现金帐cash account lBYS>4~  
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流水帐running account ^$^Vd@t>a  
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暂记帐||未定帐suspense account @idp8J [td  
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过期帐||延滞帐overdue account||pastdue account *HfW(C$  
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杂项帐户sundry account /3b ca!O  
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详细帐单||明细表detail account 5}(YMsUb  
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呆帐bad account v:so85(S<  
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会计项目title of account 7xa@wa?!L  
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会计薄||帐薄account-book J0Rz.=Y  
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营业报告书||损益计算表account of budiness||business report Aghj)V  
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借贷细帐||交验帐account rendered L M<=j  
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明细帐account stated pOe`*2[  
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与…银行开立一户头to open an account with M#gGD-  
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与…银行建立交易to keep account with W
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继续记帐to keep account !B38! L  
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与…有交易to have an account with {UVm0AeUq  
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作成会计帐||有往来帐项to make out an account with as47eZ0\  
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清算||清理债务to make up an account It:QXLi;  
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清洁帐目||与…停止交易to close ones account with ^Ypx|-Vu!  
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结帐to close an account 8$xKg3-3M  
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清理未付款to ask an account||to demand an account (6y3"cbe  
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结清差额to balance the account with 7%x+7  
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清算to settle an account||to liquidate an account||to square an account U[ungvU1U  
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审查帐目||监查帐目to audit an account P+|8MT0  
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检查帐目to examine an account 13az[  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account qiryC7.E  
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代理某人||为某人on ones account||on account of one ~J{{n_G{  
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为自己计算||独立帐目on ones own account fb;"J+
  
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由某人收益并负风险on ones account and risk||for ones account and risk j]D =\   
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由某人负担for ones account||for account of one cT
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按某人指示||列入某人帐户by order and for account of one ,LO-!\L  
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列入5月份帐目for May account e.^9&Fk"N  
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编入某中帐项下to pass to the account of||to place to the account of _q4m7C<  
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寄出清算书to send in an account||to send in render an account ,quTMtk ~  
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支票薄cheque book ~`H<sJ?9  
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支票陈票人cheque drawer `%p6i| _Q  
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持票人cheque holder &Qjl|2  
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不记名支票cheque to bearer||bearer cheque 1?\
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记名支票||认人支票cheque to order X+8p2xSO|  
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到期支票antedated cheque ~\,6C1M  
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未到期支票postdated cheque UV.9KcN.  
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保付支票certified cheque YYW70k:  
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未获兑现支票，退票returned cheque ?%Fk0E#>2  
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横线支票crossed cheque F DX+  
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普通横线general crossing 926oM77  
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特别横线special crossing MX,0gap  
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空白支票blank cheque Y'1V(5/&  
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失效支票，过期支票stale cheque ZRGZ'+hw  
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普通支票open cheque p5VSSvV\K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~1sl.8tF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges olh3 R.M<  
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支票换现金||兑现to cash a cheque 'PYqp&gJ  
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清理票款to clear a cheque ?<^AXLiKV  
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保证兑现to certify a cheque '$-,;vnP0  
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填写支票数额to fill up a cheque w1(06A}/
 
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支票上划线to cross a cheque dU ^<7 K:S  
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开发支票to make out a cheque eE`1;13;  
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签发支票，开立支票to draw a cheque||to issue a cheque >=:T ZU  
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透支支票to overdraw a cheque &ntP ~!w  
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背书支票to endorse a cheque w[oQ}5?9'  
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请付票款||清付票款to pay a cheque||to honour a cheque [*{\R`M  
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支票退票to dishonour a cheque X+E\]X2  
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拒付支票to refuse a cheque >dvWa-rNUT  
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拒付支票to stop payment of a cheque UtBlP+bE?y  
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提示要求付款to present for payment f,HzrHax  
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见票即付持票人payable to bearer :&0yf;>v  
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支付指定人payable to order cv*Q]F1%  
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已过期||无效out of date||stale j #I:6yA3  
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请给出票人R/D||refer to drawer &Ky 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ',H$
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文字与数字不一致words and figures differ }6CXJ+-UR  
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支票 Z`oaaO
 
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时间已过account closed q M_/  
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更改处应加盖印章alterations require initials eg2U+g4  
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时间已过effects not cleared b'7z DZI]  
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停止付款payment stopped g=FDm*  
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支票毁损cheque mutilated z/ Ns5  
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汇款||寄钱to remit||to send money wC(vr.,F  
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寄票供取款||支票支付to send a cheque for payment 29Gwv  
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寄款人a remitter )-+\M_JK5  
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收款人a remittee }+91s'/c  
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国外汇票foreign Bill M}Nb|V09  
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国内汇票inland Bill lx\qp`w  

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跟单汇票documentary bill =n@F$/h  
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空头汇票accommodation bill m#oh?@0}  
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原始汇票original bill QS3U)ZO$@  
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改写||换新票据renewed bill -Y*VgoK%  
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即期汇票sight bill||bill on demand 0B=[80K;8  
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…days after date||…days after date…日后付款 7#QLtU  
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…months after date||…months after date…月后付款 B\\6#  
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见票后…日付款…days after sight||…days sight U
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见票后…月付款…months after sight||…months sight )FRM_$t  
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同组票据set of bills {J (R  
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单张汇票sola of exchange||sole of exchange VZ$=6CavH  
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远期汇票usance bill||bill at usance wuA
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长期汇票long bill ['z!{Ez  
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短期汇票short bill -_NC%iN#C  
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逾期汇票overdue bill mLwoi!]m  
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宽限日期days of grace yPV'pT)  
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电汇telegraphic transfer （T.T） YzAFC11,  
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邮汇postal order||postal note （Am.）||post office order||money order +
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本票promissory note （P/N） dA_ YL?or  
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押汇负责书||押汇保证书letter of hypothecation fj>C@p  
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副保||抵押品||付属担保物collateral security auHFir8f  
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担保书trust receipt||letter of indemnity #?[.JD51l  
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承兑||认付acceptance v>A=2i*j  
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单张承兑general acceptance GX&b;N  
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有条件承兑qualified acceptance tNIlzR-  
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附条件认付conditional acceptance re &E {  
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部分认付partial acceptance   nZy X_J,Vd