[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。   Z`f _e?  
会计报表statement of account a( qw  
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往来帐目account current Zw3|HV(so  
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现在往来帐||存款额current accout z C``G<TB  
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销货帐account sales &A`QPk8
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共同计算帐项joint account t9=rr>8)  
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未决帐项outstanding account p&q&Fr-  
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贷方帐项credit account||creditor account `Ffn:=Do  
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借方帐项debit account||debtor account ^yfT7050  
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应付帐||应付未付帐account payable p'R}z|d)  
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应收帐||应收未收帐account receivable SA qX[c  
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新交易||新帐new account 4A*'0!H  
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未决帐||老帐old account -PX {W)Aw  
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现金帐cash account 0>AA-~=-  
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流水帐running account :${Lm&J  
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暂记帐||未定帐suspense account {% ;tN`{M  
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过期帐||延滞帐overdue account||pastdue account f-3lJ?6  
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杂项帐户sundry account `?La  
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详细帐单||明细表detail account OpiN,>;  
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呆帐bad account ;]'mx  
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会计项目title of account tNq~M  
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会计薄||帐薄account-book g#:?Ay-m  
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营业报告书||损益计算表account of budiness||business report +$P0&YaQ  
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借贷细帐||交验帐account rendered Z}WMpp^r  
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明细帐account stated @/7tN3O  
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与…银行开立一户头to open an account with  \&"gCv#  
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与…银行建立交易to keep account with >q"mI6F  
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继续记帐to keep account zcy!Y B  
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与…有交易to have an account with 7gNJ}pLDx  
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作成会计帐||有往来帐项to make out an account with VMZ\9IwI  
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清算||清理债务to make up an account 1pg&?L.MA  
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清洁帐目||与…停止交易to close ones account with 0NL~2Qf_4  
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结帐to close an account \oA>%+]5  
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清理未付款to ask an account||to demand an account ibAZ=
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结清差额to balance the account with P%2aOsD0  
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清算to settle an account||to liquidate an account||to square an account <Nw qt[.  
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审查帐目||监查帐目to audit an account /N'0@q  
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检查帐目to examine an account UTwXN |'|  
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转入A的帐户to charge the amount to As account amv D5  
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以计帐方式付款to pay on account Is&0h|  
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代理某人||为某人on ones account||on account of one *^aEUp6&  
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为自己计算||独立帐目on ones own account 4|U$ON?x  
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由某人收益并负风险on ones account and risk||for ones account and risk _nwsIjsW  
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由某人负担for ones account||for account of one ;*u"hIl1/  
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按某人指示||列入某人帐户by order and for account of one Ah2*7@U  
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列入5月份帐目for May account )fy-]Ky *  
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编入某中帐项下to pass to the account of||to place to the account of ~k"r  
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寄出清算书to send in an account||to send in render an account 22OfbwCb  
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支票薄cheque book #Z. QMWq  
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支票陈票人cheque drawer a`e'HQ  
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持票人cheque holder n!-]f.=P  
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不记名支票cheque to bearer||bearer cheque ^GpLl  
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记名支票||认人支票cheque to order 2$OV`qy@?  
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到期支票antedated cheque )n6,uTlOw  
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未到期支票postdated cheque /3#h]5Y"T  
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保付支票certified cheque h`
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未获兑现支票，退票returned cheque -{}(U  
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横线支票crossed cheque We++DWp  
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普通横线general crossing 2$o#b.  
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特别横线special crossing lVuBo&  
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空白支票blank cheque 'qUM38s  
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失效支票，过期支票stale cheque 8[.&ca/[  
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普通支票open cheque ?2_h.  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZeY|JH1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges aS[y\9(**  
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支票换现金||兑现to cash a cheque }9^'etD  
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清理票款to clear a cheque (f^/KB=  
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保证兑现to certify a cheque 3#x1(+c6
 
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填写支票数额to fill up a cheque HL]J=Gh  
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支票上划线to cross a cheque
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开发支票to make out a cheque E|>-7k")  
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签发支票，开立支票to draw a cheque||to issue a cheque 4!OGNr$V@  
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透支支票to overdraw a cheque pH.&C 5kA  
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背书支票to endorse a cheque -9.lFuI  
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请付票款||清付票款to pay a cheque||to honour a cheque jjQDw=6  
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支票退票to dishonour a cheque q]C_idK=  
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拒付支票to refuse a cheque us
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拒付支票to stop payment of a cheque x7<NaMK\  
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提示要求付款to present for payment rr2!H%:
 
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见票即付持票人payable to bearer rv(N0p/  
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支付指定人payable to order N?-ZvE\C  
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已过期||无效out of date||stale &L5 )v\z  
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请给出票人R/D||refer to drawer ]UEA"^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L7aVj&xM  
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支票 !~%DR~^`  
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时间已过account closed I<sUB4T>#W  
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时间已过effects not cleared ,
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停止付款payment stopped RD)Vb$.B:  
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支票毁损cheque mutilated (M1YOK)I  
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汇款||寄钱to remit||to send money ]g ;+7  
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寄票供取款||支票支付to send a cheque for payment b/m.VL  
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寄款人a remitter 1;<Vr<.  
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收款人a remittee Kn1;=k  
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国外汇票foreign Bill 9#hp]0S6  
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国内汇票inland Bill VK*`&D<P  
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跟单汇票documentary bill T{^mh(3/"  
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空头汇票accommodation bill l1<=3+d  
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原始汇票original bill T+B-R\@t  
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改写||换新票据renewed bill $,/ E"G`  
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即期汇票sight bill||bill on demand O:rfDO  
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…days after date||…days after date…日后付款 /8l@n
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…months after date||…months after date…月后付款 1fIx@  
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见票后…日付款…days after sight||…days sight P/WGB~NH  
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见票后…月付款…months after sight||…months sight C%E~9_w  
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同组票据set of bills EyU6^  
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单张汇票sola of exchange||sole of exchange V;CRs\aYf  
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远期汇票usance bill||bill at usance 8Ara^Xh}q  
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长期汇票long bill *$R9'Yo}F  
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短期汇票short bill C}3a^j  
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逾期汇票overdue bill (7!pc  
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宽限日期days of grace {%k[Z9*tO  
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电汇telegraphic transfer （T.T） $>_`
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邮汇postal order||postal note （Am.）||post office order||money order t(PA+~sIp  
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本票promissory note （P/N） V(LfFO{^>?  
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押汇负责书||押汇保证书letter of hypothecation ~~"U[G1  
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副保||抵押品||付属担保物collateral security aA>!p{/x  
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担保书trust receipt||letter of indemnity ume70ap}m  
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承兑||认付acceptance Kk zG#'I1  
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单张承兑general acceptance {`)o
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有条件承兑qualified acceptance YB)I%5d;{  
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附条件认付conditional acceptance \YF;/KwX$  
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部分认付partial acceptance   N 5
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