[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。   }:z5t,u6  
会计报表statement of account TNY4z(r  
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往来帐目account current (LJ@SeM;  
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现在往来帐||存款额current accout gJ3c;  
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销货帐account sales -s__E  
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共同计算帐项joint account 7\/5r.  
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未决帐项outstanding account noNm^hFL  
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贷方帐项credit account||creditor account dL;H V8z^  
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借方帐项debit account||debtor account 0,FC YTtj$  
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应付帐||应付未付帐account payable /N^~U&7  
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应收帐||应收未收帐account receivable tLX,+P2|  
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新交易||新帐new account #i@h{R01  
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未决帐||老帐old account ^Gz{6@TY5  
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现金帐cash account rm+v(&  
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流水帐running account gM_:l  
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暂记帐||未定帐suspense account e)pTC97^L  
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过期帐||延滞帐overdue account||pastdue account `*9EKj  
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杂项帐户sundry account &|z544  
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详细帐单||明细表detail account =49oU  
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呆帐bad account 5fq.*1f  
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会计项目title of account cHn;}l!I  
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会计薄||帐薄account-book LV=^jsQ5  
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营业报告书||损益计算表account of budiness||business report !d|8'^gc  
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借贷细帐||交验帐account rendered '^lUL) R  
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明细帐account stated (.oaMA"B  
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与…银行开立一户头to open an account with iiehrK&T!  
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与…银行建立交易to keep account with johmJLC  
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继续记帐to keep account ,?
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与…有交易to have an account with I4CHfs"ar  
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作成会计帐||有往来帐项to make out an account with CElPU`J,\[  
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清算||清理债务to make up an account GW:\l~ d  
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清洁帐目||与…停止交易to close ones account with &s2#1  
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结帐to close an account nh ?9R&  
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清理未付款to ask an account||to demand an account p9k4w% ~:  
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结清差额to balance the account with CL EpB2_  
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清算to settle an account||to liquidate an account||to square an account JgxE|#*7U  
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审查帐目||监查帐目to audit an account :,urb*  
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检查帐目to examine an account JTSq{NN  
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转入A的帐户to charge the amount to As account D)f5pEq'  
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以计帐方式付款to pay on account }R7sj  
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代理某人||为某人on ones account||on account of one "$`wk  
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为自己计算||独立帐目on ones own account e6 tH/`Uln  
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由某人收益并负风险on ones account and risk||for ones account and risk 4iYgs-,  
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由某人负担for ones account||for account of one Fw(b1d>E  
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按某人指示||列入某人帐户by order and for account of one VEFwqB1l  
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列入5月份帐目for May account ~ LJ>WA  
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编入某中帐项下to pass to the account of||to place to the account of )OW(T^>_'I  
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寄出清算书to send in an account||to send in render an account E<X{72fb>  
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支票薄cheque book O<eWq]  
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支票陈票人cheque drawer 1sIy*z  
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持票人cheque holder ei+
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不记名支票cheque to bearer||bearer cheque `uM0,Z

  
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记名支票||认人支票cheque to order )JY_eG&2Dx  
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到期支票antedated cheque *x*,I,03  
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未到期支票postdated cheque HX /GLnY/X  
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保付支票certified cheque I\Gp9w0
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未获兑现支票，退票returned cheque |;U}'|6  
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横线支票crossed cheque aCYm$6LmA  
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普通横线general crossing Rvu3Qo+  
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特别横线special crossing aG8D%i0  
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空白支票blank cheque ExOB P  
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失效支票，过期支票stale cheque G2yUuyAZ  
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普通支票open cheque _iboTcUF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &TkbnDuYd~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0Yzb=QMD  
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支票换现金||兑现to cash a cheque z$BnEd.y=:  
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清理票款to clear a cheque :{xN33@6\X  
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保证兑现to certify a cheque b gc<)=  
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填写支票数额to fill up a cheque iUG /   
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支票上划线to cross a cheque Ae_ E;
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开发支票to make out a cheque ah Xq{>  
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签发支票，开立支票to draw a cheque||to issue a cheque W &wDH  
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透支支票to overdraw a cheque wY ;8U N  
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背书支票to endorse a cheque +$=Wms-z  
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请付票款||清付票款to pay a cheque||to honour a cheque =+-.5M  
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支票退票to dishonour a cheque g~H?l3v  
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拒付支票to refuse a cheque IC-xCzR  
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拒付支票to stop payment of a cheque kJeOlO[  
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提示要求付款to present for payment FC(cXPX}  
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见票即付持票人payable to bearer ya Xa8v'oC  
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支付指定人payable to order . _t,OX$  
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已过期||无效out of date||stale !skiD}zd1  
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请给出票人R/D||refer to drawer ~JPzjE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c@B%`6kF  
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文字与数字不一致words and figures differ @VS5Mg8  
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支票 3&Rqz9W  
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时间已过account closed p% %Y^=z  

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更改处应加盖印章alterations require initials 7Ej#7\TB]  
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时间已过effects not cleared s?#lhI  
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停止付款payment stopped kDa#yN\  
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支票毁损cheque mutilated |?=1tS{iT  
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汇款||寄钱to remit||to send money tp2 _OQAQ  
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寄票供取款||支票支付to send a cheque for payment bQjHQ"
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寄款人a remitter W:J00rsv=`  
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收款人a remittee l !v#6#iq  
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国外汇票foreign Bill S(l^TF  
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国内汇票inland Bill B#yyO>0k]  
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跟单汇票documentary bill (Yx rZ_F'b  
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空头汇票accommodation bill -X |G  
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原始汇票original bill >iq^Ts  
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改写||换新票据renewed bill 2lGq6Au:  
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即期汇票sight bill||bill on demand r|&qXb x  
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…days after date||…days after date…日后付款 = uOFaZ4  
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…months after date||…months after date…月后付款 ];IUiS1  
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见票后…日付款…days after sight||…days sight 1MOQ/N2BR  
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见票后…月付款…months after sight||…months sight oZ!rK/qoA  
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同组票据set of bills V " I+E  
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单张汇票sola of exchange||sole of exchange #Jg)HU9  
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远期汇票usance bill||bill at usance 5&6S["lt  
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长期汇票long bill .|cQ0:B[  
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短期汇票short bill v dyu=*Y  
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逾期汇票overdue bill 2{g~6U.  
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宽限日期days of grace a+IU<O-J?  
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电汇telegraphic transfer （T.T） 1+v)#Wj  
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邮汇postal order||postal note （Am.）||post office order||money order O0c#-K.f  
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本票promissory note （P/N） 5q}680s9+  
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押汇负责书||押汇保证书letter of hypothecation vEOoG>'Zq  
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副保||抵押品||付属担保物collateral security D`2Iy.|!  
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担保书trust receipt||letter of indemnity 7xz|u\?_2  
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承兑||认付acceptance /9QI^6&SX  
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单张承兑general acceptance ehPrxIyC  
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有条件承兑qualified acceptance ~8o's`  
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附条件认付conditional acceptance 6V KsX+sd  
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部分认付partial acceptance   K1AI:$H