[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。   `o=q%$f#k~  
会计报表statement of account d:BG#\e]v  
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往来帐目account current ,K)_OVB  
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现在往来帐||存款额current accout 6:b!F  
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销货帐account sales \.MR""@y`{  
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共同计算帐项joint account ;_c;0)  

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未决帐项outstanding account nyQ&f'<  
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贷方帐项credit account||creditor account 2BQ j  
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借方帐项debit account||debtor account QoI3>Oj=  
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应付帐||应付未付帐account payable ??^5;P{yx  
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应收帐||应收未收帐account receivable /)YNs7gR  
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新交易||新帐new account VEWi_;=J1  
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未决帐||老帐old account (up~[  
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现金帐cash account nEJq_  
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流水帐running account 6/5YjO|a  
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暂记帐||未定帐suspense account '=39+*6?  
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过期帐||延滞帐overdue account||pastdue account Zq^At+8+  
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杂项帐户sundry account V[RF</2T  
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详细帐单||明细表detail account @Pm>sY}d<I  
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呆帐bad account vUN 22;Z\  
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会计项目title of account Nkjza:f{  
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会计薄||帐薄account-book q_Q/3rh  
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营业报告书||损益计算表account of budiness||business report S ^"y4-2  
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借贷细帐||交验帐account rendered *M[?bk~~  
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明细帐account stated x/NfZ5e0X  
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与…银行开立一户头to open an account with fX(3H1$"  
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与…银行建立交易to keep account with Z)e/!~""]  
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继续记帐to keep account s28`OKC}  
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与…有交易to have an account with ,MdV;j~"'  
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作成会计帐||有往来帐项to make out an account with *!4Z#Y  
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清算||清理债务to make up an account O#n8=B4  
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清洁帐目||与…停止交易to close ones account with :<ka3<0%  
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结帐to close an account ?# Mr  
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清理未付款to ask an account||to demand an account K#l:wH_  
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结清差额to balance the account with o=
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清算to settle an account||to liquidate an account||to square an account 8a&:6Zuo  
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审查帐目||监查帐目to audit an account !*/*
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检查帐目to examine an account Om\o#{D  
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转入A的帐户to charge the amount to As account !y#"l$"xK  
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以计帐方式付款to pay on account ?M$.+V{a  
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代理某人||为某人on ones account||on account of one J%8(kWQ|  
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为自己计算||独立帐目on ones own account H!vax)%-\  
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由某人收益并负风险on ones account and risk||for ones account and risk ?=>+ LqP  
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由某人负担for ones account||for account of one R{RwTN<  
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按某人指示||列入某人帐户by order and for account of one m[i
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列入5月份帐目for May account e}mD ]O}  
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编入某中帐项下to pass to the account of||to place to the account of Ok>gh2e[c  
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寄出清算书to send in an account||to send in render an account ttXXy3G#  
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支票薄cheque book El<]b7  
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支票陈票人cheque drawer ;_8#f%Y#R  
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持票人cheque holder ANvRi+ _  
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不记名支票cheque to bearer||bearer cheque &GNxo$CG  
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记名支票||认人支票cheque to order fKp#\tCc y  
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到期支票antedated cheque >a"Z\\dF  
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未到期支票postdated cheque <F'X<Bau  
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保付支票certified cheque :`E8Z:-R  
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未获兑现支票，退票returned cheque .w> 4  
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横线支票crossed cheque UJ0<%^f   
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普通横线general crossing uA,>a>xYI  
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特别横线special crossing Y7#-Fra0W  
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空白支票blank cheque ~zil/P8  
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失效支票，过期支票stale cheque !FA# K8  
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普通支票open cheque v^)bhIPe;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /" ${$b{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque c9kzOQ2n  
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清理票款to clear a cheque ZDD..j  
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保证兑现to certify a cheque :(a]V"(&Eq  
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填写支票数额to fill up a cheque "V>R9dO{"!  
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支票上划线to cross a cheque ~6pr0uyO`  
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开发支票to make out a cheque HJ2*y|u  
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签发支票，开立支票to draw a cheque||to issue a cheque r6;$1K*0  
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透支支票to overdraw a cheque LAP6U.m'd  
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背书支票to endorse a cheque mCs#.%dU  
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请付票款||清付票款to pay a cheque||to honour a cheque nLwiCfe  
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支票退票to dishonour a cheque ( 7ws{)  
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拒付支票to refuse a cheque p1D[YeF4  
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拒付支票to stop payment of a cheque 0l=+$&D  
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提示要求付款to present for payment ?sBh=Ds  
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见票即付持票人payable to bearer TZ;p0^(  
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支付指定人payable to order e,k2vp!<&  
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已过期||无效out of date||stale 3Wcy)y>2Ap  
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请给出票人R/D||refer to drawer *U=]@I}J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dQgk.
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文字与数字不一致words and figures differ ?$z .K>S5  
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支票 6QZ 5|T ]  
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时间已过account closed 4ZC!SgJo  
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更改处应加盖印章alterations require initials *zVvQ=  
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时间已过effects not cleared 8cm@a*2%  
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停止付款payment stopped VjbG(nB?_  
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支票毁损cheque mutilated fP%Fyg^k  
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汇款||寄钱to remit||to send money 80ZnM%/}  
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寄票供取款||支票支付to send a cheque for payment !rTmR@e$/  
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寄款人a remitter 8SnS~._9  
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收款人a remittee iRV;Fks  
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国外汇票foreign Bill ,EhVSrh)_4  
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国内汇票inland Bill 8?jxDW a  
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跟单汇票documentary bill q#1X[A()  
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空头汇票accommodation bill n@B{vyy  
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原始汇票original bill yMIT(   
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改写||换新票据renewed bill kMe@+ysL  
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即期汇票sight bill||bill on demand f4]&pcK  
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…days after date||…days after date…日后付款 {a4xF2  
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…months after date||…months after date…月后付款 lS{4dvr?w  
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见票后…日付款…days after sight||…days sight RdkU2Y}V  
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见票后…月付款…months after sight||…months sight q6)p*}-  
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同组票据set of bills +G\
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单张汇票sola of exchange||sole of exchange w&+\Wo;([b  
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远期汇票usance bill||bill at usance ~GYpat  
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长期汇票long bill Lkp&;+  
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短期汇票short bill cCYl$MskZ  
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逾期汇票overdue bill 7zi"caY  
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宽限日期days of grace # s,Y% Bce  
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电汇telegraphic transfer （T.T） K#iK6)tS  
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邮汇postal order||postal note （Am.）||post office order||money order +H?<}N*T  
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本票promissory note （P/N） L;nZ0)@@l  
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押汇负责书||押汇保证书letter of hypothecation 5_PWGaQa  
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副保||抵押品||付属担保物collateral security }ty"fI3&iY  
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担保书trust receipt||letter of indemnity @'@s*9Nr  
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承兑||认付acceptance ze*&
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单张承兑general acceptance x:=0.l#  
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有条件承兑qualified acceptance ( [K2:n\  
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附条件认付conditional acceptance
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部分认付partial acceptance   5HWwl.
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