[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。   U=n7R Pw  
会计报表statement of account &;@L] o  
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往来帐目account current c-+NWC  
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现在往来帐||存款额current accout :v^/k]S  
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销货帐account sales  3xyrWl  
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共同计算帐项joint account 8V:;HY#  
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未决帐项outstanding account {++EX2  
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贷方帐项credit account||creditor account KIF9[/P  
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借方帐项debit account||debtor account alb3oipOB  
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应付帐||应付未付帐account payable -`L`kL<  
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应收帐||应收未收帐account receivable J QQyl:=  
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新交易||新帐new account L( 6b2{"  
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未决帐||老帐old account
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现金帐cash account \[G'cE  
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流水帐running account !9d7wPUFr  
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暂记帐||未定帐suspense account hW*o;o7u  
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过期帐||延滞帐overdue account||pastdue account X'OpR  
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杂项帐户sundry account
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详细帐单||明细表detail account R}oN8
 
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呆帐bad account ;@;aeu  
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会计项目title of account c]pz &  
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会计薄||帐薄account-book >nkVZ;tL  
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营业报告书||损益计算表account of budiness||business report `}Y)l:G*g  
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借贷细帐||交验帐account rendered !gI0"p?  

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明细帐account stated <0';2yP"  
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与…银行开立一户头to open an account with  ]]p\1G  
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与…银行建立交易to keep account with jwwRejNV  
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继续记帐to keep account hT%fM3|,e  
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与…有交易to have an account with .$~3RjM  
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作成会计帐||有往来帐项to make out an account with iZTU]+z!  
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清算||清理债务to make up an account |2'WSAWG  
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清洁帐目||与…停止交易to close ones account with 'n h^
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结帐to close an account {n>.Y-=  
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清理未付款to ask an account||to demand an account .?:#<=1  
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结清差额to balance the account with IS"[<  
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清算to settle an account||to liquidate an account||to square an account - f
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审查帐目||监查帐目to audit an account {_tq6ja-<  
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检查帐目to examine an account U _pPI$ =  
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转入A的帐户to charge the amount to As account cQ$[Ba  
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以计帐方式付款to pay on account PP!/WX   
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代理某人||为某人on ones account||on account of one pj7al;  
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为自己计算||独立帐目on ones own account ^KD1dy3(  
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由某人收益并负风险on ones account and risk||for ones account and risk ,2 xD>+=  
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由某人负担for ones account||for account of one ZUj1vf6I  
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按某人指示||列入某人帐户by order and for account of one 16N|  
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列入5月份帐目for May account F<iV;+  
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编入某中帐项下to pass to the account of||to place to the account of K}N~KDW R|  
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寄出清算书to send in an account||to send in render an account s(Wys^[g  
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支票薄cheque book DGTE#?'(  
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支票陈票人cheque drawer *6][[)(  
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持票人cheque holder S&&QU#  
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不记名支票cheque to bearer||bearer cheque YuHXm3[  
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记名支票||认人支票cheque to order V@y&n1?6  
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到期支票antedated cheque `WMU'ezF  
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未到期支票postdated cheque MLiaCG;  
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保付支票certified cheque wSM(!:o
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未获兑现支票，退票returned cheque +BhJske  
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横线支票crossed cheque u(hJyo}  
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普通横线general crossing VV5 4$ a  
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特别横线special crossing zTPNQ0=|  
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空白支票blank cheque WWOt>C~
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失效支票，过期支票stale cheque  M_%c9g@x  
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普通支票open cheque k!bJ&} Q(b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D#`>p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E="uDHw+  
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支票换现金||兑现to cash a cheque 9:=:P>  
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清理票款to clear a cheque *WFd[ cKE  
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保证兑现to certify a cheque Y" rODk1  
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填写支票数额to fill up a cheque [f[Wz{Q#Y  
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支票上划线to cross a cheque }*C  
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开发支票to make out a cheque F?cw IE\J  
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签发支票，开立支票to draw a cheque||to issue a cheque BgDWl{pm  
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透支支票to overdraw a cheque !#*#jixo  
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背书支票to endorse a cheque cD)9EFo  
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请付票款||清付票款to pay a cheque||to honour a cheque Z5*(xony0  
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支票退票to dishonour a cheque WSv%Rxr8L  
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拒付支票to refuse a cheque 0w< ilJ  
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拒付支票to stop payment of a cheque :xbj&
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提示要求付款to present for payment L%<]gJtrO  
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见票即付持票人payable to bearer Uu gR  
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支付指定人payable to order N`3^:EJL8  
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已过期||无效out of date||stale A=Hv}lv  
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请给出票人R/D||refer to drawer R$ A%Zh6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `L[q`r7  
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文字与数字不一致words and figures differ oSf`F1;)HQ  
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支票 [Ob'E!;<  
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时间已过account closed Y  9z *xS  
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更改处应加盖印章alterations require initials rnp; R  
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时间已过effects not cleared d#$Pf=}  
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停止付款payment stopped N#)Klq87z  
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支票毁损cheque mutilated br 3-.g  
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汇款||寄钱to remit||to send money c;-NRvVb  
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寄票供取款||支票支付to send a cheque for payment f8qDmk5s  
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寄款人a remitter 7bRfkKD  
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收款人a remittee PNo:vRtsq  
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国外汇票foreign Bill =ud~  
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国内汇票inland Bill }Y!s:w#  
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跟单汇票documentary bill 7t}s5}Z 4  
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空头汇票accommodation bill (18ZEKk  
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原始汇票original bill )D'#>!Y  
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改写||换新票据renewed bill vkR~nIp  
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即期汇票sight bill||bill on demand Oj_F1. r  
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…days after date||…days after date…日后付款 q(hBqU
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…months after date||…months after date…月后付款 T<Qa`|5>  
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见票后…日付款…days after sight||…days sight `nEqw/I  
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见票后…月付款…months after sight||…months sight h<$%y(lP  
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同组票据set of bills P0hr=/h4  
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单张汇票sola of exchange||sole of exchange EK0~3HSZ
 
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远期汇票usance bill||bill at usance VnB HQ.C  
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长期汇票long bill 'X6Y!VDd  

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短期汇票short bill Fi;OZ>
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逾期汇票overdue bill whP5u/857  
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宽限日期days of grace qR?}i,_  
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电汇telegraphic transfer （T.T） J:ka@2>|  
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邮汇postal order||postal note （Am.）||post office order||money order T: 2f*!r  
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本票promissory note （P/N） g"Ueo'd*  
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押汇负责书||押汇保证书letter of hypothecation P6ktA-Hv>  
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副保||抵押品||付属担保物collateral security -%%Xx5D  
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担保书trust receipt||letter of indemnity t)?K@{ 9  
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承兑||认付acceptance -vY5h%7kf  
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单张承兑general acceptance a8ouk7G  
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有条件承兑qualified acceptance 33D2^Sf6"  
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附条件认付conditional acceptance 3"v>y]$U  
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部分认付partial acceptance   Tbv w?3