[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。   {qO[93yg)/  
会计报表statement of account ab?   
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往来帐目account current hKP7p  
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现在往来帐||存款额current accout o*OYZ/_L  
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销货帐account sales UH=pQm^W  
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共同计算帐项joint account MY>mP  
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未决帐项outstanding account K F^5 C  
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贷方帐项credit account||creditor account 'p3JYRT$  
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借方帐项debit account||debtor account ZmSe>}B=  
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应付帐||应付未付帐account payable A1Tk6i<F1  
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应收帐||应收未收帐account receivable -4du`dg  
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新交易||新帐new account Ox.6]W~  
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未决帐||老帐old account )l 0\TF  
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现金帐cash account a3t[Tk;  
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流水帐running account }>`rf{T  
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暂记帐||未定帐suspense account AlZ]UGf^  
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过期帐||延滞帐overdue account||pastdue account b;kgP`%%  
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杂项帐户sundry account jL^3/0"o  
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详细帐单||明细表detail account "{TVd>9_  
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呆帐bad account r}?uZ"]=?  
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会计项目title of account 5?] Dn k.o  
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会计薄||帐薄account-book t,D7X1W  
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营业报告书||损益计算表account of budiness||business report &/+LY_r'<I  
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借贷细帐||交验帐account rendered NeI#gJ1A  
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明细帐account stated L!| `IK  
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与…银行开立一户头to open an account with s~i73Qk/  
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与…银行建立交易to keep account with 7!;48\O]w  
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继续记帐to keep account \281X  
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与…有交易to have an account with ]broU%#"  
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作成会计帐||有往来帐项to make out an account with ^ }kqAmr  
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清算||清理债务to make up an account ZCAg)/  
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清洁帐目||与…停止交易to close ones account with ?910ki_  
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结帐to close an account b O9PpOk+z  
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清理未付款to ask an account||to demand an account n2N:rP  
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结清差额to balance the account with GhC%32F  
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清算to settle an account||to liquidate an account||to square an account '>Uip+'  
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审查帐目||监查帐目to audit an account 7Um3myXU  
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检查帐目to examine an account _zG[b/:p  
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转入A的帐户to charge the amount to As account AiUK#I  
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以计帐方式付款to pay on account JQ<9~J  
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代理某人||为某人on ones account||on account of one X8~ gLdv8  
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为自己计算||独立帐目on ones own account n_S)9C'=  
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由某人收益并负风险on ones account and risk||for ones account and risk JU!vVA_  
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由某人负担for ones account||for account of one ^ Iy'<J  
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按某人指示||列入某人帐户by order and for account of one dH+o
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列入5月份帐目for May account g/jlG%kI}  
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编入某中帐项下to pass to the account of||to place to the account of .>+jtp}  
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寄出清算书to send in an account||to send in render an account 6dQ]=];  
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支票薄cheque book [B"CN nA  
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支票陈票人cheque drawer [cvtF(,  
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持票人cheque holder &Ez]pKjB  
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不记名支票cheque to bearer||bearer cheque [" nDw
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记名支票||认人支票cheque to order i}}}x  
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到期支票antedated cheque ;'xd8Jf  
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未到期支票postdated cheque ;,Q6AS!
 
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保付支票certified cheque (v$$`zh  
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未获兑现支票，退票returned cheque Q^z&;%q1  
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横线支票crossed cheque +/Q?<*[  
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普通横线general crossing *> f-UNV  
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特别横线special crossing UJ8
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空白支票blank cheque q*B(ZG  
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失效支票，过期支票stale cheque FELTmQUV  
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普通支票open cheque >!7\Rx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !1s^TB>N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [~_()i=Y  
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支票换现金||兑现to cash a cheque lImg+r T{  
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清理票款to clear a cheque W
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保证兑现to certify a cheque ^&mJDR
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填写支票数额to fill up a cheque D^~G(m;-  
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支票上划线to cross a cheque Xob,jo}a  
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开发支票to make out a cheque 609_ZW;)  
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签发支票，开立支票to draw a cheque||to issue a cheque :jc  ?T  
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透支支票to overdraw a cheque iO,_0Y4  
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背书支票to endorse a cheque U0Y;*
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请付票款||清付票款to pay a cheque||to honour a cheque :+m8~n$/  
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支票退票to dishonour a cheque .-Xp]>f,  
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拒付支票to refuse a cheque BV8-\R@  
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拒付支票to stop payment of a cheque p? dXs^ c  
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提示要求付款to present for payment 6U`<+[K7  
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见票即付持票人payable to bearer n]N+  
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支付指定人payable to order n8!qz:z/  
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已过期||无效out of date||stale Kf.G'v46  

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请给出票人R/D||refer to drawer q:y_#r"_y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zj*kHjn"
 
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文字与数字不一致words and figures differ gm-I)z!tz  
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支票
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时间已过account closed hU}!:6G%[P  
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更改处应加盖印章alterations require initials D*>EWlZ   
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时间已过effects not cleared hdw-gem{?  
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停止付款payment stopped
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支票毁损cheque mutilated %{fa .>6  
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汇款||寄钱to remit||to send money o]&w"3vOP0  
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寄票供取款||支票支付to send a cheque for payment $[L8UUHY<8  
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寄款人a remitter N2?o6)  
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收款人a remittee A9*( O)  
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国外汇票foreign Bill ;XJK*QDN  
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国内汇票inland Bill F{#m~4O  
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跟单汇票documentary bill E+Jh4$x{  
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空头汇票accommodation bill +`EF0sux  
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原始汇票original bill GM.2bA(y  
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改写||换新票据renewed bill hK!Z~  
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即期汇票sight bill||bill on demand oYYns%r }{  
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…days after date||…days after date…日后付款 [x{S ,?6  
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…months after date||…months after date…月后付款 4Xna}7  
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见票后…日付款…days after sight||…days sight ya8
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见票后…月付款…months after sight||…months sight DVu_KT[Hd  
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同组票据set of bills t@GPB]3[  
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单张汇票sola of exchange||sole of exchange {HV$hU+_)Q  
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远期汇票usance bill||bill at usance L  lP  
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长期汇票long bill FHNK%Ko  
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短期汇票short bill Zk+J=Cwq}  
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逾期汇票overdue bill lO/<xSjNd  
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宽限日期days of grace 0y$aGAUm  
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电汇telegraphic transfer （T.T） _VU/j9<+  
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邮汇postal order||postal note （Am.）||post office order||money order xCH,d:n=  

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本票promissory note （P/N） q #f U*  
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押汇负责书||押汇保证书letter of hypothecation i/rdPbq  
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副保||抵押品||付属担保物collateral security EG5'kYw2  
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担保书trust receipt||letter of indemnity $AAv
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承兑||认付acceptance PMk 3b3)Z  
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单张承兑general acceptance CIh@H6|  
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有条件承兑qualified acceptance f[3DK
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附条件认付conditional acceptance vS-k0g;   
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部分认付partial acceptance   )/H=m7}1h