[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。   =<W[dV=W  
会计报表statement of account xXh]z|  
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往来帐目account current 1bAp{u&  
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现在往来帐||存款额current accout /n}V7  
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销货帐account sales |;1:$E"  
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共同计算帐项joint account (#Kvm  
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未决帐项outstanding account Oua/NF)  
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贷方帐项credit account||creditor account QO^X
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借方帐项debit account||debtor account TKydOw@P"  
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应付帐||应付未付帐account payable `\uv+^x{  
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应收帐||应收未收帐account receivable x%7x^]$  
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新交易||新帐new account +FK<j;}C7  
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未决帐||老帐old account pjn%CR`;  
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现金帐cash account |hyr(7  
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流水帐running account daNIP1Qn  
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暂记帐||未定帐suspense account nuA!Jln_  
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过期帐||延滞帐overdue account||pastdue account ]<= t  
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杂项帐户sundry account +rX,Sl`/  
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详细帐单||明细表detail account ylJlICK  
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呆帐bad account B9-=.2.WU  
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会计项目title of account uIwyan-  
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会计薄||帐薄account-book uuB\~ #?T  
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营业报告书||损益计算表account of budiness||business report ma~`&\xE  
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借贷细帐||交验帐account rendered v 0sX'>f  
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明细帐account stated 9q?gmAn.  
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与…银行开立一户头to open an account with s~CA @  
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与…银行建立交易to keep account with L<n_}ucA  
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继续记帐to keep account 2bmppDk  
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与…有交易to have an account with i2DR}%U  
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作成会计帐||有往来帐项to make out an account with u|E,Wy1  
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清算||清理债务to make up an account Oqyh{q%]  
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清洁帐目||与…停止交易to close ones account with [0$Y@ek[  
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结帐to close an account \hz)oC  
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清理未付款to ask an account||to demand an account Oe?nX>  
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结清差额to balance the account with *UTk. :G5  
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清算to settle an account||to liquidate an account||to square an account wFe</U-';  
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审查帐目||监查帐目to audit an account rpvm].4  
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检查帐目to examine an account $]_=B Jyu  
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转入A的帐户to charge the amount to As account (wTg aV1  
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以计帐方式付款to pay on account Tb}b*d3  
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代理某人||为某人on ones account||on account of one _|F h^hq  
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为自己计算||独立帐目on ones own account M|\XFO  
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由某人收益并负风险on ones account and risk||for ones account and risk Ay{ 4R  
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由某人负担for ones account||for account of one Y,+$vj:y8  
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按某人指示||列入某人帐户by order and for account of one GhX>YzD7  
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列入5月份帐目for May account Baq&>]  
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编入某中帐项下to pass to the account of||to place to the account of V ]Z{0  
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寄出清算书to send in an account||to send in render an account /:B!hv pw  
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支票薄cheque book At"@`1n_u'  
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支票陈票人cheque drawer GP1b/n3F1  
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持票人cheque holder G8j$&1`:
 
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不记名支票cheque to bearer||bearer cheque qEE V
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记名支票||认人支票cheque to order `C$.  
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到期支票antedated cheque ]U82A**n  
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未到期支票postdated cheque |<gYzb
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保付支票certified cheque "=@X>jUc  
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未获兑现支票，退票returned cheque *d b,N'rK  
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横线支票crossed cheque
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普通横线general crossing ~lib~Y'-  
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特别横线special crossing / -s-W<S[  
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空白支票blank cheque 9X/]O<i,Es  
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失效支票，过期支票stale cheque
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普通支票open cheque W-D{cU  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l]R=I2t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~ kw
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支票换现金||兑现to cash a cheque N2 4J!L  
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清理票款to clear a cheque uo9FLm  
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保证兑现to certify a cheque }i._&x`):  
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填写支票数额to fill up a cheque B_mT[)ut  
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支票上划线to cross a cheque 0@yw#.j  
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开发支票to make out a cheque 9CG&MvF c  
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签发支票，开立支票to draw a cheque||to issue a cheque qr4.s$VGs*  
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透支支票to overdraw a cheque [2{2w68D!  
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背书支票to endorse a cheque pz=/A   
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请付票款||清付票款to pay a cheque||to honour a cheque ~6=aoF5"3?  
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支票退票to dishonour a cheque 8.HJoos  
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拒付支票to refuse a cheque (3WK2IM^  
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拒付支票to stop payment of a cheque s.^+y7$  
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提示要求付款to present for payment }Te+Rv7{E  
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见票即付持票人payable to bearer t>P[Yld"  
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支付指定人payable to order +&r=XJ5:`p  
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已过期||无效out of date||stale BoXPX2:  
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请给出票人R/D||refer to drawer f\FqZ?w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MP
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文字与数字不一致words and figures differ ^U);MH8  
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支票 Kpkpr`:)]  
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时间已过account closed MAp#1+k  
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更改处应加盖印章alterations require initials fymmAfaR  
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时间已过effects not cleared pq%inSY  
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停止付款payment stopped fm$Qd^E|e  
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支票毁损cheque mutilated B 74  
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汇款||寄钱to remit||to send money a|DCpU}  
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寄票供取款||支票支付to send a cheque for payment nGsFt.  
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寄款人a remitter o?
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收款人a remittee 'e6J &X  
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国外汇票foreign Bill 2@Q5Ta#h  
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国内汇票inland Bill bM }zGFt  
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跟单汇票documentary bill Nr}O6IJ>Sg  
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空头汇票accommodation bill s#aane  
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原始汇票original bill 1;!dTh  
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改写||换新票据renewed bill )`2ncb   
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即期汇票sight bill||bill on demand JdUI:(  
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…days after date||…days after date…日后付款 ]ki) (Bb  
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…months after date||…months after date…月后付款 O7od2fV(i7  
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见票后…日付款…days after sight||…days sight {IF$\{Al  
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见票后…月付款…months after sight||…months sight Fr<tk^~/  
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同组票据set of bills =AF;3  
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单张汇票sola of exchange||sole of exchange dIA1\;@  
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远期汇票usance bill||bill at usance :3b\pEO9\  
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长期汇票long bill #UvWS  
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短期汇票short bill z)R\WFBW  
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逾期汇票overdue bill +JB*1dz>8  
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宽限日期days of grace D+h`Z]"|  
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电汇telegraphic transfer （T.T） l\u5RMS('  
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邮汇postal order||postal note （Am.）||post office order||money order & 5'cN  
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本票promissory note （P/N） Nu><r  
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押汇负责书||押汇保证书letter of hypothecation uTmT'u:}  
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副保||抵押品||付属担保物collateral security Emv9l~mIu  
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担保书trust receipt||letter of indemnity "@itn  
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承兑||认付acceptance |(5|6r3  
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单张承兑general acceptance {
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有条件承兑qualified acceptance f/i[? gw  
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附条件认付conditional acceptance .X6V>e)(3  
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部分认付partial acceptance   _/F}y[B7d