[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。   dy'X<o^?W  
会计报表statement of account 9&&kgKKGQ  
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往来帐目account current kqQ
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现在往来帐||存款额current accout }k4`  
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销货帐account sales S83]O!w0  
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共同计算帐项joint account TJeou#=/  
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未决帐项outstanding account fQ2!sV  
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贷方帐项credit account||creditor account ~ra#UG\Y8  
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借方帐项debit account||debtor account Y*]l|)a6_]  
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应付帐||应付未付帐account payable S7@ZtFf  
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应收帐||应收未收帐account receivable Fh*q]1F
 
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新交易||新帐new account FZeN,  
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未决帐||老帐old account zLJ:U`uh\  
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现金帐cash account muqfSF  
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流水帐running account es*_Oo1  
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暂记帐||未定帐suspense account Ba\wq:  
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过期帐||延滞帐overdue account||pastdue account A~yw8v5UF  
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杂项帐户sundry account V29S*  
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详细帐单||明细表detail account w|hyU4- ^  
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呆帐bad account @wAr[.lZ  
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会计项目title of account -cMqq$  
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会计薄||帐薄account-book /CH*5w)1   
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营业报告书||损益计算表account of budiness||business report aCQAh[T  
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借贷细帐||交验帐account rendered caS5>wk`R  
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明细帐account stated kid@*.I  
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与…银行开立一户头to open an account with ?3[as<GZ8  
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与…银行建立交易to keep account with Ean #>h  
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继续记帐to keep account Ap R
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与…有交易to have an account with "|`euxYV  
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作成会计帐||有往来帐项to make out an account with Q
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清算||清理债务to make up an account Y'H|Tk^`  
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清洁帐目||与…停止交易to close ones account with Dn~c  
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结帐to close an account b@`h]]~:  
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清理未付款to ask an account||to demand an account 9vZ:oO  
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结清差额to balance the account with x4v@ o?zW  
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清算to settle an account||to liquidate an account||to square an account |kGj }v3  

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审查帐目||监查帐目to audit an account 9lqH  
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检查帐目to examine an account >UNx<=ry  
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转入A的帐户to charge the amount to As account uHeKttR-  
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以计帐方式付款to pay on account "rA-u)Te  
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代理某人||为某人on ones account||on account of one k~Z;S QyN  
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为自己计算||独立帐目on ones own account Ua%;hI)j$  
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由某人收益并负风险on ones account and risk||for ones account and risk 2Y>#FEW/  
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由某人负担for ones account||for account of one (h"-#q8$  
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按某人指示||列入某人帐户by order and for account of one u+ b `aB  
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列入5月份帐目for May account #$X _,+<HZ  
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编入某中帐项下to pass to the account of||to place to the account of [2{2w68D!  
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寄出清算书to send in an account||to send in render an account =B`=f,,#3  
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支票薄cheque book KI].T+I  
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支票陈票人cheque drawer vrh2}biCR  
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持票人cheque holder iszVM  
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不记名支票cheque to bearer||bearer cheque ?5EMDawt  
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记名支票||认人支票cheque to order Bi0&F1 ZC!  
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到期支票antedated cheque WpkCF p  
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未到期支票postdated cheque <[17&F0  
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保付支票certified cheque -(E-yCu  
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未获兑现支票，退票returned cheque ciN*gwI)  
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横线支票crossed cheque 9"dZ4{\!  
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普通横线general crossing 8>:u%+C1c  
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特别横线special crossing &qm:36Y7Xg  
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空白支票blank cheque <7j"CcJzZ  
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失效支票，过期支票stale cheque |3gWH4M4**  
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普通支票open cheque {InW%qSn_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i]0$7s9!  
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支票换现金||兑现to cash a cheque ?M04 cvm  
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清理票款to clear a cheque TA+/35^?  

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保证兑现to certify a cheque \3cg\Q+~  
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填写支票数额to fill up a cheque CfHPJ:Qo[  
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支票上划线to cross a cheque Y1 6pT  
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开发支票to make out a cheque f
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签发支票，开立支票to draw a cheque||to issue a cheque GI#TMFz3  
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透支支票to overdraw a cheque B4;P)\2  
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背书支票to endorse a cheque PX,fg5s\b  
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请付票款||清付票款to pay a cheque||to honour a cheque 4(\7Or(''  
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支票退票to dishonour a cheque R)qK{wq(1E  
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拒付支票to refuse a cheque 4$b9<:M_  
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拒付支票to stop payment of a cheque dLTA21b#  
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提示要求付款to present for payment `G.:G/b%H  
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见票即付持票人payable to bearer _fANl}Mf:  
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支付指定人payable to order L\UM12  
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已过期||无效out of date||stale T89VSB~  
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请给出票人R/D||refer to drawer R|H_F#eVn}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds yw)Ztg)  
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文字与数字不一致words and figures differ Bh,LJawE  
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支票 T"m(V/L$W  
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时间已过account closed tY=n("=2  
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更改处应加盖印章alterations require initials ZVek`C
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时间已过effects not cleared (8(z42  
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停止付款payment stopped BDg6ZI<n  
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支票毁损cheque mutilated /vB%gqJvX  
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汇款||寄钱to remit||to send money ;G3{ e  
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寄票供取款||支票支付to send a cheque for payment  iV71t17  
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寄款人a remitter 2g^Kf,m  
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收款人a remittee /=\__$l)  
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国外汇票foreign Bill 1p&?MxLN-a  
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国内汇票inland Bill zq]V6.]J  
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跟单汇票documentary bill n@g[VR
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空头汇票accommodation bill k<W]VS3N  
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原始汇票original bill miHW1h[=  
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改写||换新票据renewed bill h2aJa@;S  
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即期汇票sight bill||bill on demand "Jnq~7]  
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…days after date||…days after date…日后付款 (DKpJCx  
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…months after date||…months after date…月后付款 GJy,)EO6{  
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见票后…日付款…days after sight||…days sight MB"?^~Sm  
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见票后…月付款…months after sight||…months sight eEc ;w#  
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同组票据set of bills >2g CM  
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单张汇票sola of exchange||sole of exchange :sPku<1is  
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远期汇票usance bill||bill at usance )
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长期汇票long bill aF;&#TsB  
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短期汇票short bill KT g$^"\  
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逾期汇票overdue bill k=~?!+p7  
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宽限日期days of grace hr{%'DAS  
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电汇telegraphic transfer （T.T） U|Jo[4A  
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邮汇postal order||postal note （Am.）||post office order||money order Wig0OZj  
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本票promissory note （P/N） FI
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押汇负责书||押汇保证书letter of hypothecation Gz6GU.IyQy  
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副保||抵押品||付属担保物collateral security t@u\ 4bv  
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担保书trust receipt||letter of indemnity BH-[q9pf  
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承兑||认付acceptance ).]m@g:ew  
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单张承兑general acceptance lz)"zV  
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有条件承兑qualified acceptance VRX" @uCD  
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附条件认付conditional acceptance j>o +}p?3I  
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部分认付partial acceptance   ys/mv'#>