[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。   !>olD_  
会计报表statement of account R> r@[$z+  
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往来帐目account current 39j "z8n  
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现在往来帐||存款额current accout io8c[#"uU  
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销货帐account sales {i}z|'!  
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共同计算帐项joint account Mwm=r//  
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未决帐项outstanding account ~}B6E)   
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贷方帐项credit account||creditor account ,<,ige  
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借方帐项debit account||debtor account >o\s'i[  
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应付帐||应付未付帐account payable CTqAhL 4}  
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应收帐||应收未收帐account receivable ]}K\
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新交易||新帐new account m -{t%[Y  
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未决帐||老帐old account O{0TS^  
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现金帐cash account ]Bpdb'  
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流水帐running account &}TfJ=gj  
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暂记帐||未定帐suspense account rZ., \ X_  
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过期帐||延滞帐overdue account||pastdue account WK{{U$:$  
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杂项帐户sundry account bzz{ p1e  
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详细帐单||明细表detail account a$Lry?pb  
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呆帐bad account D.e4S6\&  
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会计项目title of account Dy>U=(S  
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会计薄||帐薄account-book O2W EA  
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营业报告书||损益计算表account of budiness||business report #3:;&@#  
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借贷细帐||交验帐account rendered W#pA W  
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明细帐account stated rUunf'w`e1  
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与…银行开立一户头to open an account with )~hsd+ 0t
 
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与…银行建立交易to keep account with ;pU#3e+P8  
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继续记帐to keep account "s']@Qv  
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与…有交易to have an account with AHws5#;$6*  
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作成会计帐||有往来帐项to make out an account with =rj5 q
  
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清算||清理债务to make up an account H79|%@F"  
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清洁帐目||与…停止交易to close ones account with q9-=>  
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结帐to close an account w.qpV]9>  
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清理未付款to ask an account||to demand an account u</21fz'  
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结清差额to balance the account with GXC:~$N  
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清算to settle an account||to liquidate an account||to square an account [ `P+{ R  
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审查帐目||监查帐目to audit an account }q-_|(b;  
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检查帐目to examine an account #RK?3?wcr  
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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 =LHE_  AA  
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代理某人||为某人on ones account||on account of one 0|8c2{9X,  
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为自己计算||独立帐目on ones own account ?4wS/_C/
 
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由某人收益并负风险on ones account and risk||for ones account and risk \{L!hAw  
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由某人负担for ones account||for account of one ]O s!=rt  
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按某人指示||列入某人帐户by order and for account of one ?!1K@/!  
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列入5月份帐目for May account 0EfM~u  
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编入某中帐项下to pass to the account of||to place to the account of }s{RW<A  
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寄出清算书to send in an account||to send in render an account 4AB7uw  
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支票薄cheque book D %kY  
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支票陈票人cheque drawer <SmXMruU  
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持票人cheque holder R"#DR^.;  
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不记名支票cheque to bearer||bearer cheque k!Nl#.j  
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记名支票||认人支票cheque to order -S \7
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到期支票antedated cheque C4e3Itc9X  
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未到期支票postdated cheque Lw<?e;  
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保付支票certified cheque K*jV=lG  
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未获兑现支票，退票returned cheque p>7!"RF:U  
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横线支票crossed cheque :J` *@cDn  
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普通横线general crossing GY 4?}T^s  
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特别横线special crossing 7bOL,S  
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空白支票blank cheque !~PLW]Z4  
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失效支票，过期支票stale cheque |9.`qv  
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普通支票open cheque H~x,\|l#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount o mstJ9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \NwL#bQ~  
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支票换现金||兑现to cash a cheque Fn0Rq9/@  
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清理票款to clear a cheque GW a_^  
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保证兑现to certify a cheque /pzEL  
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填写支票数额to fill up a cheque <EKDP>,~  
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支票上划线to cross a cheque .nX+
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开发支票to make out a cheque > (+g:p  
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签发支票，开立支票to draw a cheque||to issue a cheque FaO1?.  
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透支支票to overdraw a cheque ++ !BSQ e  
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背书支票to endorse a cheque afY~Y?PJ<  
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请付票款||清付票款to pay a cheque||to honour a cheque }Jkz0JY~  
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支票退票to dishonour a cheque 3n-~+2l  
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拒付支票to refuse a cheque xu[6h?u(h8  
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拒付支票to stop payment of a cheque #`R`!4  
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提示要求付款to present for payment Ng=XH"ce~  
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见票即付持票人payable to bearer -m*
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支付指定人payable to order t,|`#
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已过期||无效out of date||stale }!{9tc$<b  
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请给出票人R/D||refer to drawer f?)BAah  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6^ UQ{P1;  
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文字与数字不一致words and figures differ m,UMb#7Y  
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支票 &|rh~;:jUX  
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时间已过account closed .{,
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更改处应加盖印章alterations require initials Imi;EHW  
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时间已过effects not cleared f0UB? |  
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停止付款payment stopped ?[~"$  
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支票毁损cheque mutilated 6:Eu[PE~w  
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汇款||寄钱to remit||to send money p'# (^  
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寄票供取款||支票支付to send a cheque for payment k[6%+  
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寄款人a remitter 3aMfZa<=  
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收款人a remittee 0UV5}/2rP  
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国外汇票foreign Bill G8Hj
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国内汇票inland Bill "S#}iYp  
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跟单汇票documentary bill kzZdYiC  
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空头汇票accommodation bill \\<waU''  
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原始汇票original bill #X~{p4Lr  
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改写||换新票据renewed bill f>g<:.k*  
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即期汇票sight bill||bill on demand &4g]#A>@  
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…days after date||…days after date…日后付款 MS`wd  
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…months after date||…months after date…月后付款 P)h
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见票后…日付款…days after sight||…days sight XynDo^+ru  
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见票后…月付款…months after sight||…months sight D1Yc_  
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同组票据set of bills j 3<|
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单张汇票sola of exchange||sole of exchange Mqy5>f)  
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远期汇票usance bill||bill at usance O'<5PwhG  
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长期汇票long bill r8o9C  
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短期汇票short bill m :6.  
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逾期汇票overdue bill ?Ek 3<7d  
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宽限日期days of grace .7h:/d Y:  
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电汇telegraphic transfer （T.T） C}i1)   
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邮汇postal order||postal note （Am.）||post office order||money order 5Op|="W.  
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本票promissory note （P/N） qy]tuKZI  
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押汇负责书||押汇保证书letter of hypothecation TSgfIE|
 
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副保||抵押品||付属担保物collateral security LSX;|#AI  
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担保书trust receipt||letter of indemnity y4jJ&  
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承兑||认付acceptance RotWMGNK  
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单张承兑general acceptance }K rQPg  
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有条件承兑qualified acceptance ^V5VRGq  
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附条件认付conditional acceptance +dw=
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部分认付partial acceptance   "DpgX8lG_