[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。   ) "'J]6  
会计报表statement of account U:p<pTnMR  
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往来帐目account current \qKh9  
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现在往来帐||存款额current accout 5G|(od3  
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销货帐account sales yqZKn=1:  
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共同计算帐项joint account a=Pl3Uo  
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未决帐项outstanding account wP29xV"5  
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贷方帐项credit account||creditor account =XuBan3 B>  
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借方帐项debit account||debtor account 4vC { G.  
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应付帐||应付未付帐account payable 1$H*E ~  
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应收帐||应收未收帐account receivable M|xd9kA^  
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新交易||新帐new account 6B'd]Fe  
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未决帐||老帐old account .'aW~WR  
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现金帐cash account g$+ $@~  
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流水帐running account kyR=U`OW  
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暂记帐||未定帐suspense account :Aq==N_/
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过期帐||延滞帐overdue account||pastdue account xYSNop3 _  
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杂项帐户sundry account HFlMx  
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详细帐单||明细表detail account A43 mX!g\  
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呆帐bad account
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会计项目title of account QTe>EJ12  
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会计薄||帐薄account-book )b\8 9F  
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营业报告书||损益计算表account of budiness||business report v2K6y|6,  
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借贷细帐||交验帐account rendered `%@|sK2  
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明细帐account stated 9=o ;I;I  
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与…银行开立一户头to open an account with pXap<T  
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与…银行建立交易to keep account with =hAH6 C  
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继续记帐to keep account
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与…有交易to have an account with F'Lav?^  
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作成会计帐||有往来帐项to make out an account with 09_5niaz[  
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清算||清理债务to make up an account VC T~"T2R  
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清洁帐目||与…停止交易to close ones account with 1&2
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结帐to close an account P\k5%  
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清理未付款to ask an account||to demand an account 7SVqfWp  
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结清差额to balance the account with >Y>>lE! k  
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清算to settle an account||to liquidate an account||to square an account FG@ ')N!g  
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审查帐目||监查帐目to audit an account z%0'v`7  
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检查帐目to examine an account 9*b(\Z)N  
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转入A的帐户to charge the amount to As account fBw"<J{  
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以计帐方式付款to pay on account 'jr[ ?WQ  
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代理某人||为某人on ones account||on account of one E
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为自己计算||独立帐目on ones own account ze_q+Z  
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由某人收益并负风险on ones account and risk||for ones account and risk X={Z5Xxr"  
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由某人负担for ones account||for account of one 8nKb mjM  
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按某人指示||列入某人帐户by order and for account of one @en*JxIM  
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列入5月份帐目for May account 8{)j"rghah  
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编入某中帐项下to pass to the account of||to place to the account of E9 6` aF{]  
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寄出清算书to send in an account||to send in render an account 0CR~ vQf#r  
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支票薄cheque book (Rs052m1  
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支票陈票人cheque drawer _|f_%S8a_=  
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持票人cheque holder /k
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不记名支票cheque to bearer||bearer cheque +ux170Cd3  
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记名支票||认人支票cheque to order 3(3-#MD0  
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到期支票antedated cheque g`I$U%a_2  
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未到期支票postdated cheque jygKw+C  
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保付支票certified cheque JlE b  
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未获兑现支票，退票returned cheque ^~W s4[Guo  
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横线支票crossed cheque sfR0wEqI  
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普通横线general crossing fKNDl\SD  
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特别横线special crossing K-n]m#U4o  
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空白支票blank cheque 0pA>w8mh  
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失效支票，过期支票stale cheque .83z =  
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普通支票open cheque tx]!|x" F  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FmhN*ZXr#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges j,v2(e5:  
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支票换现金||兑现to cash a cheque @.l?V6g9T  
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清理票款to clear a cheque nACKSsWqI  
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保证兑现to certify a cheque zN>tSdNkI-  
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填写支票数额to fill up a cheque  S/Gy:GIf  
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支票上划线to cross a cheque v:u=.by99  
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开发支票to make out a cheque zzZK S  
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签发支票，开立支票to draw a cheque||to issue a cheque sU;aA0kz  
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透支支票to overdraw a cheque xkmqf7w  
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背书支票to endorse a cheque 9X
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请付票款||清付票款to pay a cheque||to honour a cheque ;p/$9b.0:  
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支票退票to dishonour a cheque 2JLXDkZ  
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拒付支票to refuse a cheque 992cy2,Fb  
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拒付支票to stop payment of a cheque 4 X6_p(  
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提示要求付款to present for payment UN7J6$!Cx7  
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见票即付持票人payable to bearer l]KxUkA+  
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支付指定人payable to order 2^T`> ?{X  
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已过期||无效out of date||stale U8icP+Y  
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请给出票人R/D||refer to drawer $(ei<cAV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g=_@j`  
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文字与数字不一致words and figures differ 1" P^!N  
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支票 3F|#nq  
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时间已过account closed !;~6nYY  
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更改处应加盖印章alterations require initials Kitx%P`i  
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时间已过effects not cleared uf<nVdC.  
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停止付款payment stopped BA t0YE`-,  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money fNTe_akp  
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寄票供取款||支票支付to send a cheque for payment k1)=xv#S  
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寄款人a remitter n~|sMpd,M1  
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收款人a remittee Bp>Z?"hTe  
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国外汇票foreign Bill WY 'Qhi
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国内汇票inland Bill Oj~4uT&"  
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跟单汇票documentary bill 12JmSvD  
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空头汇票accommodation bill 0l&#%wmJ,  
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原始汇票original bill 8M&q  
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改写||换新票据renewed bill GjD^\d/  
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即期汇票sight bill||bill on demand 8pZGu8  
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…days after date||…days after date…日后付款 )EhR qX9  
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…months after date||…months after date…月后付款 S_ELV#X  
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见票后…日付款…days after sight||…days sight aR0'$*3E  
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见票后…月付款…months after sight||…months sight +IkL=/';#  
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同组票据set of bills zY^QZceq"  
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单张汇票sola of exchange||sole of exchange 8v V<A*`  
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远期汇票usance bill||bill at usance X<*-d6?gD`  
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长期汇票long bill 6Ex16  
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短期汇票short bill QGoBugU  
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逾期汇票overdue bill wk[4Qs
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宽限日期days of grace >)6d~  
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电汇telegraphic transfer （T.T） oH>G3n|U^  
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邮汇postal order||postal note （Am.）||post office order||money order fB"It~ p  
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本票promissory note （P/N） >Nr~ 7s  
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押汇负责书||押汇保证书letter of hypothecation &w ea]./B  
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副保||抵押品||付属担保物collateral security cOrFe;8-.  
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担保书trust receipt||letter of indemnity :vo# (  
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承兑||认付acceptance </-aG[Fi  
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单张承兑general acceptance /pYp,ak
 
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有条件承兑qualified acceptance i{2ny$55h  
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附条件认付conditional acceptance s^zX9IVnp  
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部分认付partial acceptance   6u[ B}%l