[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。   l'Uj"9r,  
会计报表statement of account LbnW(wr6:(  
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往来帐目account current ~ lr,}K,  
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现在往来帐||存款额current accout rpv<'$6  
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销货帐account sales $u::(s} x<  
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共同计算帐项joint account QJU\YH%}  
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未决帐项outstanding account 8]xYE19=  
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贷方帐项credit account||creditor account 1krSX2L  
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借方帐项debit account||debtor account SX[  
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应付帐||应付未付帐account payable ?I;PJj  
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应收帐||应收未收帐account receivable &L r~x#Wx  
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未决帐||老帐old account ev1:0P  
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现金帐cash account ln_[@K[oX  
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流水帐running account EAK[2?CY  
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暂记帐||未定帐suspense account VI?kbqjo  
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过期帐||延滞帐overdue account||pastdue account @]dv   
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杂项帐户sundry account S%jFH4#  
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详细帐单||明细表detail account {2U3   
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呆帐bad account g1~wg$`S8S  
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会计项目title of account b;5 M$  
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营业报告书||损益计算表account of budiness||business report g-4ab|F  
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借贷细帐||交验帐account rendered -#,4rN#  
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明细帐account stated ?%$~Bb _  
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与…银行开立一户头to open an account with dnk Hx  
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与…银行建立交易to keep account with v7,-Q*
 
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继续记帐to keep account 3Pvz57z{  
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与…有交易to have an account with ~zVe?(W  
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作成会计帐||有往来帐项to make out an account with e$E>6Ngsr  
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清算||清理债务to make up an account Z/d {v:)  
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清洁帐目||与…停止交易to close ones account with w+a5/i@  
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结帐to close an account J0B*V0'z
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清理未付款to ask an account||to demand an account N%%trlDXD  
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结清差额to balance the account with 6C\WX(@4  
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清算to settle an account||to liquidate an account||to square an account [Y j:H  
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审查帐目||监查帐目to audit an account z[K)0@8 6  
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检查帐目to examine an account r! [Qpb-:  
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转入A的帐户to charge the amount to As account .1z=VLKF'  
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以计帐方式付款to pay on account |<O^M q  
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代理某人||为某人on ones account||on account of one 2p 4iir  
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为自己计算||独立帐目on ones own account $4qM\3x0,  
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由某人收益并负风险on ones account and risk||for ones account and risk p.b#RY  
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由某人负担for ones account||for account of one H328I}7  
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按某人指示||列入某人帐户by order and for account of one ?GqH/ (O  
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列入5月份帐目for May account ]&9=f#k%  
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编入某中帐项下to pass to the account of||to place to the account of ;C=V-r  
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寄出清算书to send in an account||to send in render an account 
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支票薄cheque book 9W_mSum
 
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支票陈票人cheque drawer 3<N2ehi?  
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持票人cheque holder 5wha _Yet  
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不记名支票cheque to bearer||bearer cheque qR_Np5nHF  

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记名支票||认人支票cheque to order 5|>ms)[RQ  
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到期支票antedated cheque g1_z=(i`Z  
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未到期支票postdated cheque 7y42)X  
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保付支票certified cheque ;]=@;? 9  
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未获兑现支票，退票returned cheque rj
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横线支票crossed cheque ;-l^X%r  
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普通横线general crossing U3v~R4  
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特别横线special crossing hkV*UH{  
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空白支票blank cheque G&MO(r}B  
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失效支票，过期支票stale cheque S;2UcSsQl  
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普通支票open cheque uH7rt  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6z/&j} (  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b}u#MU   
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支票换现金||兑现to cash a cheque `ZP[-:`  
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清理票款to clear a cheque 2"P1I
  
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保证兑现to certify a cheque iU~d2R+  
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填写支票数额to fill up a cheque (>Pz3 7  
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支票上划线to cross a cheque *|0W3uy\Y  
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开发支票to make out a cheque +l7Bu}_?  
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签发支票，开立支票to draw a cheque||to issue a cheque 6jl{^dI  
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透支支票to overdraw a cheque X&K,,C  
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背书支票to endorse a cheque :n x;~f  
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请付票款||清付票款to pay a cheque||to honour a cheque x}reeqn  
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支票退票to dishonour a cheque rj5)b:c}  
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拒付支票to refuse a cheque Mq6_Q07  
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拒付支票to stop payment of a cheque W*4!A\K  
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提示要求付款to present for payment `k08M)  
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见票即付持票人payable to bearer / pR,l5  
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已过期||无效out of date||stale Q $>SYvW  
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请给出票人R/D||refer to drawer a.AEF P4N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v8A{q  
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文字与数字不一致words and figures differ 2 l4`h)_q  
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支票 wijY]$  
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时间已过account closed =TXc- J  
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更改处应加盖印章alterations require initials eD 7Rv<  
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时间已过effects not cleared *r]#jY4qx  
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停止付款payment stopped OAz-w  
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支票毁损cheque mutilated ,cFp5tV$  
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汇款||寄钱to remit||to send money gG=E2+=uy  
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寄票供取款||支票支付to send a cheque for payment O8ZHI
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寄款人a remitter ^KMZB  
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收款人a remittee = 8%+$vX  
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国外汇票foreign Bill 0qV!-i  
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国内汇票inland Bill F 'U Gp  
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跟单汇票documentary bill AHhck?M^  
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空头汇票accommodation bill lH^[b[  
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原始汇票original bill ;[@< ,  
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改写||换新票据renewed bill ]W%<<S  
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即期汇票sight bill||bill on demand Dw^d!%Ala  
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…days after date||…days after date…日后付款 T)]5k3{  
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…months after date||…months after date…月后付款 .4~n|d>z  
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见票后…日付款…days after sight||…days sight 0p_/eWww-  
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见票后…月付款…months after sight||…months sight ;K0kQ<y-Y  
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同组票据set of bills 1 {dhGX  
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单张汇票sola of exchange||sole of exchange [|\~-6"7N|  
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远期汇票usance bill||bill at usance DGTSk9iK(  
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长期汇票long bill z)r)w?A  
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短期汇票short bill e;56}w  
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逾期汇票overdue bill =usx' #rb  
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宽限日期days of grace A
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电汇telegraphic transfer （T.T） _H|x6X1-  
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邮汇postal order||postal note （Am.）||post office order||money order Iw8;",e2  
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本票promissory note （P/N） i Vzv/Lqm1  
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押汇负责书||押汇保证书letter of hypothecation b2. xJ4  
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副保||抵押品||付属担保物collateral security *;8tj5du  
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担保书trust receipt||letter of indemnity `UL#g![J  
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承兑||认付acceptance gYfN?A*`_  
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单张承兑general acceptance N\1!)b  
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有条件承兑qualified acceptance W)ihk\E  
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附条件认付conditional acceptance :XEP:8  
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部分认付partial acceptance   Wc ]BQn