[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。   `?Wy;5-  
会计报表statement of account }A@op+0E  
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往来帐目account current u,]?_bK)  
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现在往来帐||存款额current accout =pQ'wx|>|  
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销货帐account sales M'Ec:p=X"  

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共同计算帐项joint account eC+S'Jgf  
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未决帐项outstanding account h_O6Z2J1  
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贷方帐项credit account||creditor account E_t ^osY&  
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借方帐项debit account||debtor account >Q159
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应付帐||应付未付帐account payable 7WuhYJbf  
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应收帐||应收未收帐account receivable {yPJYF
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新交易||新帐new account u$A*Vsmr  
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未决帐||老帐old account Ne6]?\Z  
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现金帐cash account 7 od6`k  
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流水帐running account w 0V=49  
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暂记帐||未定帐suspense account 3B{B6w}t&  
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过期帐||延滞帐overdue account||pastdue account 0vu$d xb[  
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杂项帐户sundry account rD7L==Ld  
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详细帐单||明细表detail account x)+3SdH  
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呆帐bad account epWTZV(1x  
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会计项目title of account @U~i<kt  
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会计薄||帐薄account-book ^xBF$ua37)  
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营业报告书||损益计算表account of budiness||business report V l, V  
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借贷细帐||交验帐account rendered E{Gkq:  
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明细帐account stated fj/sN HU  
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与…银行开立一户头to open an account with %syFHUBw  
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与…银行建立交易to keep account with }qqE2;{ND  
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继续记帐to keep account *@EItj`  
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与…有交易to have an account with QNGICG-  
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作成会计帐||有往来帐项to make out an account with gK`o;` ^  
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清算||清理债务to make up an account [(hB%x_"  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account 500qg({2]  
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清理未付款to ask an account||to demand an account 4f}:)M$5  
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结清差额to balance the account with =:|fN3nJ2  
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清算to settle an account||to liquidate an account||to square an account eX+FtN  
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审查帐目||监查帐目to audit an account Ws+
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检查帐目to examine an account L$ nFRl&  
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转入A的帐户to charge the amount to As account # j
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以计帐方式付款to pay on account D92#&,KD  
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代理某人||为某人on ones account||on account of one OT&mNE4  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk H
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由某人负担for ones account||for account of one )/'y'd<r  
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按某人指示||列入某人帐户by order and for account of one bdn{Y  

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列入5月份帐目for May account ^,Sl^ 9K  
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编入某中帐项下to pass to the account of||to place to the account of !wws9  
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寄出清算书to send in an account||to send in render an account Ax#$z  
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支票薄cheque book  e3+'m  
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支票陈票人cheque drawer sW#}QYd  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque k+^-;=u6<  
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记名支票||认人支票cheque to order N'L3Oa\%  

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到期支票antedated cheque c}nXMA^^  
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未到期支票postdated cheque AiXxn'&i  
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保付支票certified cheque =sG9]a<I  
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未获兑现支票，退票returned cheque Z3K~C_0Cnu  
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横线支票crossed cheque ;!(.hCHvr  
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普通横线general crossing ;C8'7  
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特别横线special crossing ~Tv %6iaeE  
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空白支票blank cheque t 7D2k2x9  
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失效支票，过期支票stale cheque DiF=<} >x  
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普通支票open cheque Z7&Bn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iG*3S)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Lxm1
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支票换现金||兑现to cash a cheque x
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清理票款to clear a cheque 8Z>ZjNG  
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保证兑现to certify a cheque 2s,wC!',  
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填写支票数额to fill up a cheque GYot5iLg  

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支票上划线to cross a cheque `zAo IQ  
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开发支票to make out a cheque b9HE #*d,  
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签发支票，开立支票to draw a cheque||to issue a cheque R,01.N( U  
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透支支票to overdraw a cheque ( 3IM7
 
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背书支票to endorse a cheque b#|M-DmT  
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请付票款||清付票款to pay a cheque||to honour a cheque q%#dx 4z&  
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支票退票to dishonour a cheque zLuej'  
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拒付支票to refuse a cheque VN|P(S6  
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拒付支票to stop payment of a cheque e4Ol:V  
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提示要求付款to present for payment z^S=ji U++  
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见票即付持票人payable to bearer a/X@5kr{  
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支付指定人payable to order z+&mMP`-  
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已过期||无效out of date||stale 8.Wf^j$+{  
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请给出票人R/D||refer to drawer XJDp%B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )U e9:e  
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文字与数字不一致words and figures differ dGMBgj  

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支票 #g\O*oYaw  
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时间已过account closed Eic/#j{4  
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更改处应加盖印章alterations require initials |"?0H#  
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时间已过effects not cleared cU?A|'  
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停止付款payment stopped Y` Oz\ W  
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支票毁损cheque mutilated ^.aFns{wv  
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汇款||寄钱to remit||to send money zMxHJNQ\D  
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寄票供取款||支票支付to send a cheque for payment zBtlkBPu  
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寄款人a remitter A^nB!veh  
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收款人a remittee rrbD0UzFA  
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国外汇票foreign Bill s9+Rq*Qd  

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国内汇票inland Bill W{:^P0l  
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跟单汇票documentary bill ,r^zDlS<q  
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空头汇票accommodation bill -d5b,leC^  
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原始汇票original bill Tq{+9+
 
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改写||换新票据renewed bill '/M9V{DD88  
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即期汇票sight bill||bill on demand VF[$hs
  
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…days after date||…days after date…日后付款 ?1Os%9D*  
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…months after date||…months after date…月后付款 wNc.z*+O"H  
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见票后…日付款…days after sight||…days sight u7||
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见票后…月付款…months after sight||…months sight $[f-{B{>*  
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同组票据set of bills ,f*Q3 S/I  
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单张汇票sola of exchange||sole of exchange (8"ad vc6  
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远期汇票usance bill||bill at usance a gkw)#  
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长期汇票long bill `;j@v8n$*  
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短期汇票short bill i0}f@pCB?X  
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逾期汇票overdue bill B6kc9XG  
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宽限日期days of grace )L/0X40<.  
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电汇telegraphic transfer （T.T）  CK+t6Gp  
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邮汇postal order||postal note （Am.）||post office order||money order "wy2u~  
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本票promissory note （P/N） ?}e^-//*i  
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押汇负责书||押汇保证书letter of hypothecation ,njlKkFw^Z  
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副保||抵押品||付属担保物collateral security ^H0#2hFa  
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担保书trust receipt||letter of indemnity xa'^:H $X  
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承兑||认付acceptance 8y']kVg  
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单张承兑general acceptance WG&! VK  
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有条件承兑qualified acceptance k;B[wEW@  
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附条件认付conditional acceptance 7},oY""8  
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部分认付partial acceptance   $q*a}d[Q