[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。   =` Ky N/  
会计报表statement of account 3_T'0x\FP  
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往来帐目account current %CgmZTz~<  
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现在往来帐||存款额current accout V9%9nR!'  
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销货帐account sales ?DnQU"_$  
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共同计算帐项joint account ^}:0\;|N  
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未决帐项outstanding account  }"q#"s  
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贷方帐项credit account||creditor account 0XE(vc!  
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借方帐项debit account||debtor account R1.Y x?  
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应付帐||应付未付帐account payable psS
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应收帐||应收未收帐account receivable O_5;?$[m  
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新交易||新帐new account /N@NT/.M<  
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未决帐||老帐old account [yRqSB  
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现金帐cash account 2m72PU<.  
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流水帐running account ubsx NCqD  
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暂记帐||未定帐suspense account ZV07;`I  
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过期帐||延滞帐overdue account||pastdue account CT|H1Ry2T  
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杂项帐户sundry account Mv7tK l  
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详细帐单||明细表detail account o K&G  
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呆帐bad account O@rZ^Aa  
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会计项目title of account I;mc:@R<  
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会计薄||帐薄account-book w/7vXz<  
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营业报告书||损益计算表account of budiness||business report o:Tpd 0F  
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借贷细帐||交验帐account rendered I>>X-}  
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明细帐account stated e4cWi  
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与…银行开立一户头to open an account with lq27^K  
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与…银行建立交易to keep account with /?6  
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继续记帐to keep account v1E(K09h2  
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与…有交易to have an account with e73zpF  
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作成会计帐||有往来帐项to make out an account with o31pF  
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清算||清理债务to make up an account ?yvjX90  
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清洁帐目||与…停止交易to close ones account with UC"_#!3  
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结帐to close an account .BZ 3>]F3<  
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清理未付款to ask an account||to demand an account `"j_]
 
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结清差额to balance the account with Qx[ nR/  
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清算to settle an account||to liquidate an account||to square an account },t
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审查帐目||监查帐目to audit an account pkEqd"G  
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检查帐目to examine an account `n~bDG>  
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转入A的帐户to charge the amount to As account m=%WA5c?  
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以计帐方式付款to pay on account %wS5m#n  
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代理某人||为某人on ones account||on account of one bcZ s+FOPd  
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为自己计算||独立帐目on ones own account 2x&mJ}o#k  
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由某人收益并负风险on ones account and risk||for ones account and risk Y;WHjW(K  
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由某人负担for ones account||for account of one C@L8,Kj ~.  
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按某人指示||列入某人帐户by order and for account of one <UcbBcW,  
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列入5月份帐目for May account }2eP
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编入某中帐项下to pass to the account of||to place to the account of DpaPRA)x  
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寄出清算书to send in an account||to send in render an account sOBy)vq?\  
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支票薄cheque book ovn)lIs  

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支票陈票人cheque drawer <|'C|J_!  
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持票人cheque holder jJF(*D  
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不记名支票cheque to bearer||bearer cheque p Rn vd|  

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记名支票||认人支票cheque to order a0oM KGW:  
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到期支票antedated cheque i(XcNnn6  
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未到期支票postdated cheque W`
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保付支票certified cheque 4A_}:nU  
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未获兑现支票，退票returned cheque 'mz _JM  
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横线支票crossed cheque %Bo/vB'  
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普通横线general crossing %.kJ@@_e  
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特别横线special crossing }];8v+M  
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空白支票blank cheque L=u>}?!,Fj  
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失效支票，过期支票stale cheque 0^VA,QkQ\  
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普通支票open cheque 3"HpM\A{A=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v7+f@Z:N*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %a;N) 1/  
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支票换现金||兑现to cash a cheque u:r'&#jb~@  
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清理票款to clear a cheque Z!Njfq5  
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保证兑现to certify a cheque Jrp{e("9  
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填写支票数额to fill up a cheque iV5x-G`  
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支票上划线to cross a cheque Gma)
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开发支票to make out a cheque ?ic7M  
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签发支票，开立支票to draw a cheque||to issue a cheque ;W6P$@'zs  
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透支支票to overdraw a cheque ^;0.P)yGA  
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背书支票to endorse a cheque ,6U
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请付票款||清付票款to pay a cheque||to honour a cheque {7!WtH;-  
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支票退票to dishonour a cheque .Cfi/  
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拒付支票to refuse a cheque *C*n(the  
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拒付支票to stop payment of a cheque 3*9<JHu  
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提示要求付款to present for payment .JIn(
 
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见票即付持票人payable to bearer C FY3D|  
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支付指定人payable to order 2aiZ   
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已过期||无效out of date||stale C.M
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请给出票人R/D||refer to drawer M$j]VZ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds __jFSa`at  
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文字与数字不一致words and figures differ ^DZ(T+q,  
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支票 .s7Cr0^k,|  
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时间已过account closed Bd 8,~8  
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更改处应加盖印章alterations require initials V6%J9+DK  
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时间已过effects not cleared +/,
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停止付款payment stopped z)$X/v  
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支票毁损cheque mutilated *,Bo $:(n  
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汇款||寄钱to remit||to send money OmO/x  
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寄票供取款||支票支付to send a cheque for payment -z"=d<@  
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寄款人a remitter :sD/IM",},  
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收款人a remittee A|!u`^p  
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国外汇票foreign Bill e$krA!
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国内汇票inland Bill {%WQQs  
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跟单汇票documentary bill y^"[^+F3 .  
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空头汇票accommodation bill pa1.+
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原始汇票original bill l#!p?l  
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改写||换新票据renewed bill L`v7|!X  
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即期汇票sight bill||bill on demand *_Y{wNF*  
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…days after date||…days after date…日后付款 ~&bn} M>W  
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…months after date||…months after date…月后付款 i"eUacBz/-  
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见票后…日付款…days after sight||…days sight #=~n>qn]  
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见票后…月付款…months after sight||…months sight N%8O9Dp8;  
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同组票据set of bills AcF6p)@_  
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单张汇票sola of exchange||sole of exchange ;MD6iBD  
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远期汇票usance bill||bill at usance &O0@)jIV  
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长期汇票long bill z)z_]c-X+  
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短期汇票short bill AQCU\E  
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逾期汇票overdue bill 'q+CL&D  
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宽限日期days of grace )~((6?k4e  
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电汇telegraphic transfer （T.T） %<4ZU!2L  
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邮汇postal order||postal note （Am.）||post office order||money order F( ?A7  
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本票promissory note （P/N） .i^aYbB$X  
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押汇负责书||押汇保证书letter of hypothecation RtE2%d$JT  
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副保||抵押品||付属担保物collateral security a!n |/9 6  
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担保书trust receipt||letter of indemnity V(-=@UW  
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承兑||认付acceptance wOhiC$E46  
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单张承兑general acceptance 5*Wo
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有条件承兑qualified acceptance hcQky/c\#b  
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附条件认付conditional acceptance WyO7,Qr\
 
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部分认付partial acceptance   U$-;^=;