[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。   5r 4~vK  
会计报表statement of account ]pe7I P  
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往来帐目account current +3.9)w  
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现在往来帐||存款额current accout o`Z3}  
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销货帐account sales ]_B<K5  
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共同计算帐项joint account ru`7iqcz  
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未决帐项outstanding account -x6_HibbD  
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贷方帐项credit account||creditor account U3Gg:on uE  
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借方帐项debit account||debtor account o0No"8DnjH  
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应付帐||应付未付帐account payable oO[eer_S-  
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应收帐||应收未收帐account receivable P51cEhf  
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新交易||新帐new account f1SKOq  
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未决帐||老帐old account th*
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现金帐cash account *fi`DiO  
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流水帐running account g
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暂记帐||未定帐suspense account L
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过期帐||延滞帐overdue account||pastdue account ql.[Uq  
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杂项帐户sundry account -|#/KKF  
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详细帐单||明细表detail account (`Y;U(n  
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呆帐bad account DfkG NBY  
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会计项目title of account _,F\%}  
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会计薄||帐薄account-book KIuj;|!q  
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营业报告书||损益计算表account of budiness||business report nF3
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借贷细帐||交验帐account rendered o}w RgG  
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明细帐account stated _wg~5'w8  
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与…银行开立一户头to open an account with i)'u!V  
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与…银行建立交易to keep account with a(JtGjTf&  
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继续记帐to keep account 4Im}!q5;:<  
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与…有交易to have an account with &$qIJvMiK  
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作成会计帐||有往来帐项to make out an account with [ifQLsHA  
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清算||清理债务to make up an account (ke<^sv7!  
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清洁帐目||与…停止交易to close ones account with 127@ TN"  
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结帐to close an account i)ibDrX!I  
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清理未付款to ask an account||to demand an account %N<>3c<8P  
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结清差额to balance the account with dp1t]  
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清算to settle an account||to liquidate an account||to square an account %__.-;) o  
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审查帐目||监查帐目to audit an account %x $mAOUv  
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检查帐目to examine an account j)O8&[y=  
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转入A的帐户to charge the amount to As account xm<sH!,j  
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以计帐方式付款to pay on account &[}5yos r  
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代理某人||为某人on ones account||on account of one 3nkO+qQ  
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为自己计算||独立帐目on ones own account a<V*  )  
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由某人收益并负风险on ones account and risk||for ones account and risk 2$QuR~  
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由某人负担for ones account||for account of one 5'O.l$)y  
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按某人指示||列入某人帐户by order and for account of one 'Xzi$}E D  
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列入5月份帐目for May account Z})n%l8J]p  
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编入某中帐项下to pass to the account of||to place to the account of a'|Dm7'4t  
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寄出清算书to send in an account||to send in render an account C!" .[3  
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支票薄cheque book @'!61'}f  
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支票陈票人cheque drawer [f'DxZF-  
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持票人cheque holder FR@ dBcJUU  
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不记名支票cheque to bearer||bearer cheque uQ.VW/>  
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记名支票||认人支票cheque to order @*O(dw  
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到期支票antedated cheque 6%_d m'  
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未到期支票postdated cheque (Qq$ql27  
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保付支票certified cheque 6C/D&+4  
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未获兑现支票，退票returned cheque o#wF/ I  
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横线支票crossed cheque uj/le0
 
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普通横线general crossing W^+bgg<.  
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特别横线special crossing M3F8@|2  
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空白支票blank cheque 4'rk3nT8  
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失效支票，过期支票stale cheque SKfv.9  
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普通支票open cheque ld@f:Zali  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _1R`xbV  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $ qrr]U  
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支票换现金||兑现to cash a cheque i~FCt4  
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清理票款to clear a cheque p$%h!.~99T  
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保证兑现to certify a cheque *HXq`B  
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填写支票数额to fill up a cheque =J'?>-B  
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支票上划线to cross a cheque D8#q.OR]  
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开发支票to make out a cheque #<e7 Y0  
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签发支票，开立支票to draw a cheque||to issue a cheque ,TtDCcjd%f  
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透支支票to overdraw a cheque &zd7t6  
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背书支票to endorse a cheque >y~_Hh(TSL  
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请付票款||清付票款to pay a cheque||to honour a cheque O
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支票退票to dishonour a cheque Ft rw3OxN  
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拒付支票to refuse a cheque Rx"Qwi,\U  
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拒付支票to stop payment of a cheque mlWIq]J  
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提示要求付款to present for payment }gi'%e  
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见票即付持票人payable to bearer g0OS<,:
 
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支付指定人payable to order RbM~E~$  
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已过期||无效out of date||stale ee^_Dh4  
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请给出票人R/D||refer to drawer %u0;.3Gw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p-r%MnT  
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文字与数字不一致words and figures differ o=# [^Zv  
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支票 )9* 3^v  
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时间已过account closed 3ZlGbP#3w  
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更改处应加盖印章alterations require initials }lTZq|;A  
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时间已过effects not cleared ~)a;59<$  
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停止付款payment stopped @IY?DO  
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支票毁损cheque mutilated B4:l*P'  
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汇款||寄钱to remit||to send money <h_P+ nz  
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寄票供取款||支票支付to send a cheque for payment )
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寄款人a remitter \}x'>6zr2  
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收款人a remittee [)SR$/A  
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国外汇票foreign Bill Sn
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国内汇票inland Bill ! -5S8b  
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跟单汇票documentary bill .i+* #djx  

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空头汇票accommodation bill e*P=2*]M  
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原始汇票original bill 1O9p YW5J  
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改写||换新票据renewed bill f#v#)Gp+  
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即期汇票sight bill||bill on demand ~#x:z^U  
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…days after date||…days after date…日后付款 _V& !4Zd9:  
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…months after date||…months after date…月后付款 ?Q96,T-) c  
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见票后…日付款…days after sight||…days sight z
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见票后…月付款…months after sight||…months sight 2~!R*i  
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同组票据set of bills veUa|Bx.(v  
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单张汇票sola of exchange||sole of exchange |(V?,^b^ro  
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远期汇票usance bill||bill at usance 76-jMcGi  
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长期汇票long bill BXg!zW%+  
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短期汇票short bill *@_u4 T7|{  
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逾期汇票overdue bill :O $@shV  
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宽限日期days of grace Y1{B c<tC  
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电汇telegraphic transfer （T.T） Q>.B
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邮汇postal order||postal note （Am.）||post office order||money order A1^Ga5 B>  
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本票promissory note （P/N） k$h [8l(<  
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押汇负责书||押汇保证书letter of hypothecation ;UYc  
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副保||抵押品||付属担保物collateral security Sw)i1S9  
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担保书trust receipt||letter of indemnity TyF{tuF  
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承兑||认付acceptance 7^$)VBQ/  
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单张承兑general acceptance z8HsYf(!  
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有条件承兑qualified acceptance <},1Ncl  
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附条件认付conditional acceptance B8T\s)fxnX  
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部分认付partial acceptance   i|]7(z#OyI