[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。   UkpTK8>&  
会计报表statement of account "_\"S  
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往来帐目account current h&CZN !  
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现在往来帐||存款额current accout L(K 5f7\  
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销货帐account sales &'&) E((  
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共同计算帐项joint account }A@:JR+|  
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未决帐项outstanding account z JW2F_  
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贷方帐项credit account||creditor account <(@S;?ZEW  
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借方帐项debit account||debtor account 3{|~'5*  
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应付帐||应付未付帐account payable q MrM^ ~  
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应收帐||应收未收帐account receivable Qx,#Hj  
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新交易||新帐new account \3^V-/SJf  
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未决帐||老帐old account n.8870.BW  
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现金帐cash account )#M$ov  
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流水帐running account ,~38IIS>_  
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暂记帐||未定帐suspense account :Bt,.uNC  
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过期帐||延滞帐overdue account||pastdue account HLqN=vE6  
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杂项帐户sundry account h>*3i#  
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详细帐单||明细表detail account D:j5/ *  
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呆帐bad account [^ }bc-9?i  
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会计项目title of account %hBwc#^  
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会计薄||帐薄account-book .YvIVQ  
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营业报告书||损益计算表account of budiness||business report 1>\V>g
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借贷细帐||交验帐account rendered GY@:[u.&  
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明细帐account stated .Ow8C  
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与…银行开立一户头to open an account with R#y"SxD()  
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与…银行建立交易to keep account with >0iCQKq  
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继续记帐to keep account 3:#6/@wQ  
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与…有交易to have an account with x%ccNP0  
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作成会计帐||有往来帐项to make out an account with SvkCx>6/G  
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清算||清理债务to make up an account :Sd`4
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清洁帐目||与…停止交易to close ones account with mqsAYzG  
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结帐to close an account kmu`sk"  
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清理未付款to ask an account||to demand an account 7p!ROl^  
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结清差额to balance the account with [Pjitw/?  
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清算to settle an account||to liquidate an account||to square an account -L6CEe  
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审查帐目||监查帐目to audit an account /|H9Gm  
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检查帐目to examine an account / bH2Z  
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转入A的帐户to charge the amount to As account T"X]@9g^-  
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以计帐方式付款to pay on account O(=9&PRi  
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代理某人||为某人on ones account||on account of one r7?nHF  
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为自己计算||独立帐目on ones own account 2.MUQ;O X  
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由某人收益并负风险on ones account and risk||for ones account and risk &?1^/]'"r  
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由某人负担for ones account||for account of one emrA!<w!W  
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按某人指示||列入某人帐户by order and for account of one 9xzow,mi  
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列入5月份帐目for May account (/]#G8  
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编入某中帐项下to pass to the account of||to place to the account of NR k~  
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寄出清算书to send in an account||to send in render an account Qf~$9?z  
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支票薄cheque book {}Is&^3Z  
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支票陈票人cheque drawer H6jt[  
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持票人cheque holder ty[p5%L1  
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不记名支票cheque to bearer||bearer cheque Qb/:E}h]$  
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记名支票||认人支票cheque to order s>L
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到期支票antedated cheque VWHpfm[r%  
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未到期支票postdated cheque 6z6\xkr  
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保付支票certified cheque {R@V  
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未获兑现支票，退票returned cheque \({'Xo >(  
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横线支票crossed cheque sHk>ek]2I  
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普通横线general crossing `m<O!I"A  
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特别横线special crossing YT(Eh3ID  
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空白支票blank cheque \DZ .#=d  
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失效支票，过期支票stale cheque hPBBXj/=  
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普通支票open cheque eU%49 A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a0sz$u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +@3+WD  
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支票换现金||兑现to cash a cheque =cjO]  
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清理票款to clear a cheque ;
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保证兑现to certify a cheque qD>^aEd@4  
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填写支票数额to fill up a cheque B1nm?E 0i  
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支票上划线to cross a cheque z&d.YO_W  
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开发支票to make out a cheque 96V8R
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签发支票，开立支票to draw a cheque||to issue a cheque 4DCh+|r  
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透支支票to overdraw a cheque }UW*[dCf>C  
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背书支票to endorse a cheque L4/ns@e  
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请付票款||清付票款to pay a cheque||to honour a cheque wCLniCt  
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支票退票to dishonour a cheque o[!o+M  
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拒付支票to refuse a cheque L!Y|`P#Yr  
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拒付支票to stop payment of a cheque !F P ]  
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提示要求付款to present for payment EWDsBNZaI  
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见票即付持票人payable to bearer g.9C>>tj  
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支付指定人payable to order PxrT@.T$  
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已过期||无效out of date||stale L%v@|COQ3  
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请给出票人R/D||refer to drawer d {U%q d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [ft6xI  
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文字与数字不一致words and figures differ >WLX5i&  
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支票 )Q`Ycz-  
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时间已过account closed M%ecWr!tj  
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更改处应加盖印章alterations require initials }TMO>eB'  
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时间已过effects not cleared r*b+kSh  
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停止付款payment stopped Y(6evo&IR  
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支票毁损cheque mutilated z#&1>  
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汇款||寄钱to remit||to send money nQV0I"f]?]  
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寄票供取款||支票支付to send a cheque for payment %R?7u '=~  
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寄款人a remitter 8:
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收款人a remittee AjEy@/  
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国外汇票foreign Bill h%F.h![*  
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国内汇票inland Bill sm'_0EUg  
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跟单汇票documentary bill ]:LlOv$  
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空头汇票accommodation bill 5QK%BiDlr  
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原始汇票original bill zx<PX
 
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改写||换新票据renewed bill `Gv\"|Gn  
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即期汇票sight bill||bill on demand eb`3'&zV&)  
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…days after date||…days after date…日后付款 uQc("F  
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…months after date||…months after date…月后付款 l4i51S"  
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见票后…日付款…days after sight||…days sight ZqrS]i@$  
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见票后…月付款…months after sight||…months sight ^_3Ey  
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同组票据set of bills n\D/WLvM  
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单张汇票sola of exchange||sole of exchange G{6@]72  
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远期汇票usance bill||bill at usance e0y.J  
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长期汇票long bill f=V`Nn<=A  
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短期汇票short bill RQWUO^&e^  
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逾期汇票overdue bill \?v&JmEU  
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宽限日期days of grace P=EZ6<c3&  
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电汇telegraphic transfer （T.T） gQik >gFr  
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邮汇postal order||postal note （Am.）||post office order||money order OQ2G2>p  
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本票promissory note （P/N） 9$v\D3<Z  
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押汇负责书||押汇保证书letter of hypothecation gYbvCs8O!  
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副保||抵押品||付属担保物collateral security 74 ptd,  
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担保书trust receipt||letter of indemnity +1qvT_  
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承兑||认付acceptance 
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单张承兑general acceptance W!8$:Ih_Z  
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有条件承兑qualified acceptance vr47PM2al  
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附条件认付conditional acceptance eWYet2!Q  
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部分认付partial acceptance   =#TQXm']Gi