[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。   =u1w\>(2Y  
会计报表statement of account m f_9O  
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往来帐目account current 4)S?Y"Bs  
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现在往来帐||存款额current accout InGbV+ I  
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销货帐account sales [[Eu?vQ9R  
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共同计算帐项joint account :a<TV9?H0  
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未决帐项outstanding account )ejqE6'[  
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贷方帐项credit account||creditor account OX`GN#yl  
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借方帐项debit account||debtor account _ r)hr7
 
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应付帐||应付未付帐account payable 'F<e)D?  
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应收帐||应收未收帐account receivable
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新交易||新帐new account \crmNH)3  
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未决帐||老帐old account `SbX`a0p2  
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现金帐cash account AR2+W^aM3  
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流水帐running account #> oO[uaY  
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暂记帐||未定帐suspense account ;]ew>P)  
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过期帐||延滞帐overdue account||pastdue account 1T`"/*!  
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杂项帐户sundry account 9e6{(  
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详细帐单||明细表detail account OOwJ3I >]>  
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呆帐bad account (9%%^s]uPT  
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会计项目title of account zK;t041e  
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会计薄||帐薄account-book zW.sXV,  
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营业报告书||损益计算表account of budiness||business report 7Kjq1zl;  
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借贷细帐||交验帐account rendered <Z[R08 k  
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明细帐account stated -OxHQ  
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与…银行开立一户头to open an account with tp
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与…银行建立交易to keep account with on$a]zx'@  
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继续记帐to keep account ]Re<7_xt  
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与…有交易to have an account with :z7!X.*  
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作成会计帐||有往来帐项to make out an account with u1l#k60  
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清算||清理债务to make up an account y-mmc}B>N  
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清洁帐目||与…停止交易to close ones account with !RI&FcK  
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结帐to close an account nYH k~<a  
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清理未付款to ask an account||to demand an account w# ['{GL  
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结清差额to balance the account with I5mS!m/X  
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清算to settle an account||to liquidate an account||to square an account |NqQK
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审查帐目||监查帐目to audit an account Kfh"XpWc$  
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检查帐目to examine an account \)bwdNWI  
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转入A的帐户to charge the amount to As account YG_3@ `-<  
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以计帐方式付款to pay on account 4D8q
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代理某人||为某人on ones account||on account of one T UT>*  
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为自己计算||独立帐目on ones own account =8]'/b  
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由某人收益并负风险on ones account and risk||for ones account and risk n%Fa;!S  
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由某人负担for ones account||for account of one 1.+MX(w  
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按某人指示||列入某人帐户by order and for account of one "|hmiMdGB  
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列入5月份帐目for May account l)?c3  
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编入某中帐项下to pass to the account of||to place to the account of 6d_l[N  
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寄出清算书to send in an account||to send in render an account RAe:$Iv$!v  
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支票薄cheque book [;c#L J/y  
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支票陈票人cheque drawer ;yH/GN#O  
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持票人cheque holder zdr?1=  
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不记名支票cheque to bearer||bearer cheque *F=wMWa  
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记名支票||认人支票cheque to order /QTGZb  
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到期支票antedated cheque FX\ -Y$K  
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未到期支票postdated cheque ndN8eh:OR  
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保付支票certified cheque fY\QI =  
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未获兑现支票，退票returned cheque /z6NJ2jb  
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横线支票crossed cheque RoPz?,u  
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普通横线general crossing !<@Zf4 m  
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特别横线special crossing co#%~KqMu  
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空白支票blank cheque \3Ys8umKq  
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失效支票，过期支票stale cheque V\
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普通支票open cheque FX 0
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Lr_+)l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f?[IwA`  
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支票换现金||兑现to cash a cheque Xb5n;=)  
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清理票款to clear a cheque R@u6mMX{N,  
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保证兑现to certify a cheque -%NT)o  
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque &S]\)&Yt  
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开发支票to make out a cheque &Dgho  
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签发支票，开立支票to draw a cheque||to issue a cheque Q_x/e|sd  
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透支支票to overdraw a cheque fr 4#<6,  
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背书支票to endorse a cheque 2X&~!%-  
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请付票款||清付票款to pay a cheque||to honour a cheque LsS/Sk  
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支票退票to dishonour a cheque (dLt$<F  
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拒付支票to refuse a cheque Hp
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拒付支票to stop payment of a cheque - /]ro8V$  
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提示要求付款to present for payment >JkQU e  
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见票即付持票人payable to bearer !h4S`2oZ/  
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支付指定人payable to order sU^2I v\%  
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已过期||无效out of date||stale B$1e AwT9  
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请给出票人R/D||refer to drawer >eQ;\j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !@{_Qt1  
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文字与数字不一致words and figures differ %6j|/|#]  
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支票 ^n!{ vHz  
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时间已过account closed
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更改处应加盖印章alterations require initials A)Wp W M  
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时间已过effects not cleared l~!Tnp\M  
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停止付款payment stopped W?mn8Y;{`  
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支票毁损cheque mutilated \~UyfVPRT  
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汇款||寄钱to remit||to send money eUPG){"  
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寄票供取款||支票支付to send a cheque for payment )28Jz6.I  
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寄款人a remitter wvvMesX<L  
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收款人a remittee u6IEBYG ((  
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国外汇票foreign Bill XKN`{h-@  
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国内汇票inland Bill }C!N$8d,  
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跟单汇票documentary bill 3ddH@Y|  
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空头汇票accommodation bill b<};" H0a  
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原始汇票original bill 9Slx.
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改写||换新票据renewed bill a<7Ui;^@  
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即期汇票sight bill||bill on demand fiqeXE?E  
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…days after date||…days after date…日后付款 $
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…months after date||…months after date…月后付款 ku3Vr\s  
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见票后…日付款…days after sight||…days sight H4p N+  
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见票后…月付款…months after sight||…months sight !4TMgM  
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同组票据set of bills d6,SZ*AE  
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单张汇票sola of exchange||sole of exchange b$\3Y'":  
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远期汇票usance bill||bill at usance 6&/n/g  
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长期汇票long bill 9nF;$HB  
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短期汇票short bill OhMnG@@  
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逾期汇票overdue bill L:UJur%  
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宽限日期days of grace xQ4 5B`$  
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电汇telegraphic transfer （T.T） _"Yi>.{]  
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邮汇postal order||postal note （Am.）||post office order||money order #nG?}*#  
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本票promissory note （P/N） nGb%mlb  
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押汇负责书||押汇保证书letter of hypothecation @hC,J  
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副保||抵押品||付属担保物collateral security 7i(U?\A;.  
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担保书trust receipt||letter of indemnity Op''=Ar#sh  
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承兑||认付acceptance ^\|Hz\"*  
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单张承兑general acceptance B,rpc\_  
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有条件承兑qualified acceptance $:&?
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附条件认付conditional acceptance IC5[:UZ5]
 
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部分认付partial acceptance   f~ bZTf