[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。   U3kyraj  
会计报表statement of account Mq 8L0%j  
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往来帐目account current )jC%a6G!  
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现在往来帐||存款额current accout d
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销货帐account sales Jo}eeJ;k  
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共同计算帐项joint account c|1&lYal;  
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未决帐项outstanding account xm@_IL&P  
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贷方帐项credit account||creditor account |CzSU1ma  
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借方帐项debit account||debtor account Z<phcqEi8  
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应付帐||应付未付帐account payable r9lR|\Ax2U  
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应收帐||应收未收帐account receivable :c[L3rJl  
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新交易||新帐new account g[t [/TV  
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未决帐||老帐old account \G3rX9xG  
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现金帐cash account S+2(f> Z  
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流水帐running account Ki~1qu:  
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暂记帐||未定帐suspense account ~!3r&(  
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过期帐||延滞帐overdue account||pastdue account D)'bH5  
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杂项帐户sundry account N"y)Oca{  
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详细帐单||明细表detail account 6Kb1~jY  
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呆帐bad account R^e.s -  
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会计项目title of account !&Pui{F  
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会计薄||帐薄account-book @Pz
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营业报告书||损益计算表account of budiness||business report g|Fn7]G  
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借贷细帐||交验帐account rendered iRi-cQVy  
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明细帐account stated aCLqk'  
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与…银行开立一户头to open an account with yqiq,=OvP  
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与…银行建立交易to keep account with we?76t:-  
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继续记帐to keep account *%t^;&x?  
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与…有交易to have an account with Y,e B|  
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作成会计帐||有往来帐项to make out an account with wtV#l4  
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清算||清理债务to make up an account df#$9-  
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清洁帐目||与…停止交易to close ones account with P0PWJ^+,+  
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结帐to close an account g5QZ0Qk
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清理未付款to ask an account||to demand an account o\pVpbB  
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结清差额to balance the account with dg"3rs /?A  
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清算to settle an account||to liquidate an account||to square an account O[)kboY  
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审查帐目||监查帐目to audit an account QR0Q{}wbqU  
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检查帐目to examine an account A/KJqiag  
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转入A的帐户to charge the amount to As account ssxzC4m  
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以计帐方式付款to pay on account QKN+>X  
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代理某人||为某人on ones account||on account of one [t@Mn  
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为自己计算||独立帐目on ones own account Ww%=1M]e-  
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由某人收益并负风险on ones account and risk||for ones account and risk QYjsDL><  
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由某人负担for ones account||for account of one 3ojlB|Z  
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按某人指示||列入某人帐户by order and for account of one 72y0/FJ  
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列入5月份帐目for May account ^_u kLzP9  
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编入某中帐项下to pass to the account of||to place to the account of u\{ g(li-I  
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寄出清算书to send in an account||to send in render an account ()+<)hg}2  
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支票薄cheque book 27"%"P.1  
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支票陈票人cheque drawer f Tl<p&b  
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持票人cheque holder S=nzw-(I  
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不记名支票cheque to bearer||bearer cheque lBTmx(_}}r  
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记名支票||认人支票cheque to order  %. ,=maA  
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到期支票antedated cheque ?zVL;gVWA  
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未到期支票postdated cheque 5HO9+i  
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保付支票certified cheque 2e9es  
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未获兑现支票，退票returned cheque KiOcu=F  
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横线支票crossed cheque `zXO_@C  
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普通横线general crossing q^L<X)  
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特别横线special crossing V6#K2  
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空白支票blank cheque 'hv k
  
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失效支票，过期支票stale cheque cEd+MCN  
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普通支票open cheque `o?Ph&p}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UaViI/ks  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GSQ/NYK  
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支票换现金||兑现to cash a cheque =)` p_W  
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清理票款to clear a cheque STw#lU) %(  
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保证兑现to certify a cheque L tKI3ou  
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填写支票数额to fill up a cheque 5`RiS]IO]  
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支票上划线to cross a cheque ~E^,=4  
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开发支票to make out a cheque FG!X"<he  
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签发支票，开立支票to draw a cheque||to issue a cheque +/;*|  
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透支支票to overdraw a cheque ]}6w#)]"  
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背书支票to endorse a cheque \rV B5|D?  
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请付票款||清付票款to pay a cheque||to honour a cheque F("#^$  
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支票退票to dishonour a cheque N=)z  
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拒付支票to refuse a cheque V8~jf-\$b  
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拒付支票to stop payment of a cheque Bz`yfl2  
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提示要求付款to present for payment ,s^<X85gp\  
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见票即付持票人payable to bearer ksjUr1o  
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支付指定人payable to order ~H}en6Rc  
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已过期||无效out of date||stale efuK  
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请给出票人R/D||refer to drawer r++i=SQax  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qsg>5E  
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文字与数字不一致words and figures differ O:.,+,BH  
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支票 S C _|A9  
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时间已过account closed 3An(jt$%Q  
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更改处应加盖印章alterations require initials H"+c)FGi  
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时间已过effects not cleared hP
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停止付款payment stopped hE!7RM+Y  
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支票毁损cheque mutilated Eqphd!\#6  
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汇款||寄钱to remit||to send money )45_]tk>  
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寄票供取款||支票支付to send a cheque for payment ?TuI:dC  
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寄款人a remitter .u< U:*  
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收款人a remittee Sa}D.SBg  
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国外汇票foreign Bill Z! YpklZ?~  
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国内汇票inland Bill w<d*#$[,*  
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跟单汇票documentary bill
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空头汇票accommodation bill A1<k1[5fJ  
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原始汇票original bill Mh
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改写||换新票据renewed bill cMtJy"kK  
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即期汇票sight bill||bill on demand ' C6:e?R  
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…days after date||…days after date…日后付款 -wIM0YJ  
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…months after date||…months after date…月后付款 )]]|d  
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见票后…日付款…days after sight||…days sight %o-jwr}O{  
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见票后…月付款…months after sight||…months sight eHROBxH&  
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同组票据set of bills Vd[2u  
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单张汇票sola of exchange||sole of exchange Wb'*l
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远期汇票usance bill||bill at usance I &cX8Tw  
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长期汇票long bill _dY:)%[]  
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短期汇票short bill 4Z],+?.[  
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逾期汇票overdue bill 0ZFB4GL  
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宽限日期days of grace 6O%=G3I
 
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电汇telegraphic transfer （T.T） V_{vZ/0e  
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邮汇postal order||postal note （Am.）||post office order||money order R+k=Ea&x  
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本票promissory note （P/N） 5 wy;8a  
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押汇负责书||押汇保证书letter of hypothecation osI- o~#>  
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副保||抵押品||付属担保物collateral security .Y+mwvLpRG  
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担保书trust receipt||letter of indemnity ngtuYASc  
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承兑||认付acceptance 4+BrTGp  
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单张承兑general acceptance W^-hMT]uD  
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有条件承兑qualified acceptance "4J?JR
 
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附条件认付conditional acceptance +#&el//
 
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部分认付partial acceptance   I8XGU)