[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。   Z XF
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会计报表statement of account v>x {jZkFL  
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往来帐目account current [4K9|/J  
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现在往来帐||存款额current accout 3s+<  
 
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销货帐account sales p=mCK@  
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共同计算帐项joint account |.Y@^z;P3  
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未决帐项outstanding account 4Vb}i[</  
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贷方帐项credit account||creditor account hJC p0F9O  
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借方帐项debit account||debtor account ~RZJ/%6F  
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应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable #Vn>ue+?  
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新交易||新帐new account O$<%z[  
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未决帐||老帐old account 8 XS{6<  
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现金帐cash account xZ S\#{  
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流水帐running account Zy!)8<Cgm'  
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暂记帐||未定帐suspense account }`<>$2b  
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过期帐||延滞帐overdue account||pastdue account )v!lPpe8  
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杂项帐户sundry account HgS mAziv  
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详细帐单||明细表detail account \@}$Wjsl  
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呆帐bad account G2yUuyAZ  
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会计项目title of account _iboTcUF  
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会计薄||帐薄account-book ]tdo&  
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营业报告书||损益计算表account of budiness||business report _E&vE5<-$  
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借贷细帐||交验帐account rendered |b-Zy~6  
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明细帐account stated :{xN33@6\X  
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与…银行开立一户头to open an account with ^9*|_\3N  
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与…银行建立交易to keep account with gJGBD9wC  
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继续记帐to keep account HlL@{<  
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与…有交易to have an account with ah Xq{>  
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作成会计帐||有往来帐项to make out an account with W &wDH  
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清算||清理债务to make up an account CG>2,pP,  
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清洁帐目||与…停止交易to close ones account with 8
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结帐to close an account vlN. OQ  
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清理未付款to ask an account||to demand an account B*iz+"H  
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结清差额to balance the account with ?.A/E?Oc  
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清算to settle an account||to liquidate an account||to square an account 1&pP}v ?  
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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 ?jm2|:  
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转入A的帐户to charge the amount to As account j6HbJ#]   
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以计帐方式付款to pay on account 2,Dc]oj  
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代理某人||为某人on ones account||on account of one *B<I><'G  
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为自己计算||独立帐目on ones own account [=1?CD  
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由某人收益并负风险on ones account and risk||for ones account and risk <_q/ +x]8  
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由某人负担for ones account||for account of one w&cyGd D5  
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按某人指示||列入某人帐户by order and for account of one +i!M[  
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列入5月份帐目for May account 
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编入某中帐项下to pass to the account of||to place to the account of ;l?(VqX_E  
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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 N,Bs% p#1  
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支票陈票人cheque drawer "a{f? .X.  
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持票人cheque holder FRk_xxe"K  
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不记名支票cheque to bearer||bearer cheque !|c5@0Wr  
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记名支票||认人支票cheque to order &>fd:16  
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到期支票antedated cheque |c/rHEZ  
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未到期支票postdated cheque gNQJ:!  
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保付支票certified cheque  N&.p\T&t  
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未获兑现支票，退票returned cheque ?3N86Qj  
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横线支票crossed cheque 0u\@-np  
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普通横线general crossing p2^ OQ
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特别横线special crossing kzXW<V9  
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空白支票blank cheque ]:fHvx_?`7  
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失效支票，过期支票stale cheque iX p8u**  
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普通支票open cheque C:{'0m*jKs  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W9~datIh>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w"|c;E1;_  
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支票换现金||兑现to cash a cheque bT}
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清理票款to clear a cheque v( B4Bz2  
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保证兑现to certify a cheque i1C'  
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填写支票数额to fill up a cheque 1rC'sfz  
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支票上划线to cross a cheque I j /J  
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开发支票to make out a cheque XQA2uR4h  
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签发支票，开立支票to draw a cheque||to issue a cheque A5b}G
 
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透支支票to overdraw a cheque DI\sq8J^  
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背书支票to endorse a cheque X)~-MY*p  
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请付票款||清付票款to pay a cheque||to honour a cheque >/*\xg&J  
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支票退票to dishonour a cheque sIpK @BQ'  
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拒付支票to refuse a cheque RUEUn  
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拒付支票to stop payment of a cheque ]:;gk&P  
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提示要求付款to present for payment P1kd6]s  
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见票即付持票人payable to bearer
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支付指定人payable to order MI/1uw  
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已过期||无效out of date||stale ^%L$$V nG  
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请给出票人R/D||refer to drawer Ul=`]@]]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,FTF@h-Cs  
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文字与数字不一致words and figures differ 4avM: h  
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支票 NYCkYI  
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时间已过account closed w4OVfTlN  
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更改处应加盖印章alterations require initials /XXW4_>  
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时间已过effects not cleared x*YJ:t  
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停止付款payment stopped p5*i d5
 
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支票毁损cheque mutilated ]Z~H9!%t  
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汇款||寄钱to remit||to send money H}:apRb  
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寄票供取款||支票支付to send a cheque for payment 0 s4% 22  
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寄款人a remitter Q i
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收款人a remittee QtRKmry{
 
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国外汇票foreign Bill 0|d%@
  
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国内汇票inland Bill sB /*gO  
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跟单汇票documentary bill k{9s>l~'  
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空头汇票accommodation bill XO\P4x:c  
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原始汇票original bill MvObx'+  
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改写||换新票据renewed bill X1$0'usS  
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即期汇票sight bill||bill on demand =`g+3 O;<  
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…days after date||…days after date…日后付款 'kPShZS$b  
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…months after date||…months after date…月后付款 s&z+j%;+o  
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见票后…日付款…days after sight||…days sight ><5tnBP|+L  
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见票后…月付款…months after sight||…months sight I%;xMtY1o  
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同组票据set of bills #~ UG9@a  
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单张汇票sola of exchange||sole of exchange _=8x?fC:rl  
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远期汇票usance bill||bill at usance Il>!C\hU  
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长期汇票long bill z^O>'9#
 
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短期汇票short bill Zm^4p{I%o*  
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逾期汇票overdue bill :dLfM)8}  
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宽限日期days of grace _T7tq  
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电汇telegraphic transfer （T.T） %70sS].@  
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邮汇postal order||postal note （Am.）||post office order||money order lrPiaSO`I  
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本票promissory note （P/N） pc J5UJY  
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押汇负责书||押汇保证书letter of hypothecation 1D sgU6"  
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副保||抵押品||付属担保物collateral security $*tq$DZ4&  
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担保书trust receipt||letter of indemnity Fc%@
  
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承兑||认付acceptance K3Zc>QL{  
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单张承兑general acceptance ~pWbD~aeg  

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有条件承兑qualified acceptance EbZRU65J}O  
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附条件认付conditional acceptance i/N4uq}'A<  
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部分认付partial acceptance   B#9rqC