[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。   WoWBZ;+U  
会计报表statement of account q%FXox~b  
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往来帐目account current YfH+kDT  
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现在往来帐||存款额current accout 4Bq
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销货帐account sales nB ,&m&  
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共同计算帐项joint account f@J-6uQ7w  
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未决帐项outstanding account 2d-C}&}L\  
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account Uzd\#edxJ  
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应付帐||应付未付帐account payable 9p<ZSh  
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应收帐||应收未收帐account receivable qQUCK  
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新交易||新帐new account @I|gA  
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未决帐||老帐old account 4&([<gyR<  
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现金帐cash account R7d4 5Wl  
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流水帐running account uDpCW}  
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暂记帐||未定帐suspense account YCd[s[  
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过期帐||延滞帐overdue account||pastdue account $kef_*BQg  
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杂项帐户sundry account A7qKY-4B  
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详细帐单||明细表detail account <,!e*V*U  
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呆帐bad account [Q2"OG@Q  
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会计项目title of account :"9P {xe^  
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会计薄||帐薄account-book O:Ixy?b;Z  
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营业报告书||损益计算表account of budiness||business report uoM;p'  
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借贷细帐||交验帐account rendered (HW!!xM  
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明细帐account stated \L"Vx9xT  
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与…银行开立一户头to open an account with ")t ^!x(v  
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与…银行建立交易to keep account with kf8-#Q/
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继续记帐to keep account jo8hVWJ7V*  
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与…有交易to have an account with O]\6Pv@N  
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作成会计帐||有往来帐项to make out an account with "%o,P/<X  
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清算||清理债务to make up an account G234UjN%  
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清洁帐目||与…停止交易to close ones account with JumZ>\'p(  
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结帐to close an account )U? Tmh  
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清理未付款to ask an account||to demand an account L\cd=&b`  
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结清差额to balance the account with O_zW/#  
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清算to settle an account||to liquidate an account||to square an account laRcEXj  
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审查帐目||监查帐目to audit an account -C]k
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检查帐目to examine an account m*Zq3j  
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转入A的帐户to charge the amount to As account `D44I;e^1;  
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以计帐方式付款to pay on account ''bh{ .x  
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代理某人||为某人on ones account||on account of one 50s1o{xwc  
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为自己计算||独立帐目on ones own account ?z hw0  
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由某人收益并负风险on ones account and risk||for ones account and risk ',WnT:  
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由某人负担for ones account||for account of one AiP#wK;  
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按某人指示||列入某人帐户by order and for account of one y*G3dWb  
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列入5月份帐目for May account 1fK]A*{p  
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编入某中帐项下to pass to the account of||to place to the account of ){nOM$W  
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寄出清算书to send in an account||to send in render an account w it rC>  
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支票薄cheque book V&h{a8xa$  
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支票陈票人cheque drawer |JL?"cc  
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持票人cheque holder $} @gR] Z  
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不记名支票cheque to bearer||bearer cheque :R-_EY$k6  
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记名支票||认人支票cheque to order M ZAz= )-  
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到期支票antedated cheque z:ZXdB)L)  
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未到期支票postdated cheque B1V+CP3t  
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保付支票certified cheque nWes,K6T  
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未获兑现支票，退票returned cheque 9s N#l  
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横线支票crossed cheque RW <10:  
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普通横线general crossing o%,?v 9  

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特别横线special crossing 
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空白支票blank cheque ^?2zoS#iw  
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失效支票，过期支票stale cheque NM9,AG  
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普通支票open cheque Fi'ZId  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P+Gz'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @u`W(Ow  
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支票换现金||兑现to cash a cheque VC0T qk  
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清理票款to clear a cheque Ir-QD!!<  
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保证兑现to certify a cheque *~YdL7f)J  
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填写支票数额to fill up a cheque /E2 P  
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支票上划线to cross a cheque 5Po:$(  

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开发支票to make out a cheque Phk3Jv  
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签发支票，开立支票to draw a cheque||to issue a cheque w;{Q)_A  
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透支支票to overdraw a cheque 3[y$$qXI  
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背书支票to endorse a cheque mj
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请付票款||清付票款to pay a cheque||to honour a cheque VBix8|  
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支票退票to dishonour a cheque U]gUGD!5x  
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拒付支票to refuse a cheque L%(NXSfu7  
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拒付支票to stop payment of a cheque 8C8S)
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提示要求付款to present for payment KpYezdPF)  
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见票即付持票人payable to bearer (E)hEQ@
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支付指定人payable to order vm[*+&\2  
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已过期||无效out of date||stale !hZ: \&V  
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请给出票人R/D||refer to drawer 5v)bs\x6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L?ht^ H  
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文字与数字不一致words and figures differ ciN\SA ZY  
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支票 pg4pfi^__V  
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时间已过account closed C
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更改处应加盖印章alterations require initials \ m~?yq8H  
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时间已过effects not cleared T8z?_ *k  
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停止付款payment stopped 8i`>],,ch  
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支票毁损cheque mutilated d6QrB"J`  
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汇款||寄钱to remit||to send money I61S0lz/  
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寄票供取款||支票支付to send a cheque for payment ~h@@y5<4  
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寄款人a remitter dz9 U.:C  
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收款人a remittee >%U+ G0Fq  
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国外汇票foreign Bill J/4T=:\  
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国内汇票inland Bill Kt_oo[ey{  
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跟单汇票documentary bill %)JEYH7Z  
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空头汇票accommodation bill I$xZV?d.  
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原始汇票original bill 2H |:/y  
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改写||换新票据renewed bill 'K,\
  
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即期汇票sight bill||bill on demand (gBKC]zvz3  
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…days after date||…days after date…日后付款 k6Kc{kY  
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…months after date||…months after date…月后付款 9*)&hhBs,  
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见票后…日付款…days after sight||…days sight .{1$;K @  
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见票后…月付款…months after sight||…months sight DK4yAR,g  
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同组票据set of bills _gT65G~z  
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单张汇票sola of exchange||sole of exchange 7OV^>"S  
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远期汇票usance bill||bill at usance %6m/ve  
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长期汇票long bill / G||_Hc  
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短期汇票short bill FOTe,F.8  
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逾期汇票overdue bill *[Hp&6f  
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宽限日期days of grace DzZF*ylQ5P  
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电汇telegraphic transfer （T.T） Y 6a`{'  
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邮汇postal order||postal note （Am.）||post office order||money order /vQ)$;xf#  
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本票promissory note （P/N） ?%O>]s  
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押汇负责书||押汇保证书letter of hypothecation X`8<;l  
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副保||抵押品||付属担保物collateral security Ia2WBs=
 
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担保书trust receipt||letter of indemnity jFSR+mP!  
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承兑||认付acceptance IFLphm
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单张承兑general acceptance ZU\$x<,  
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有条件承兑qualified acceptance 6i/unwe!`)  

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附条件认付conditional acceptance ~kc#
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部分认付partial acceptance   Dl!0Hl