[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。   CQ#%v%  
会计报表statement of account &uxwz@RC0  
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往来帐目account current -42jeJS  
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现在往来帐||存款额current accout x2z%J,z@4  
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销货帐account sales Z#062NL "  
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共同计算帐项joint account *M()z. N  
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未决帐项outstanding account .{LJ  
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贷方帐项credit account||creditor account JheF}/Bx  
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借方帐项debit account||debtor account D3-H!TFpDb  
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应付帐||应付未付帐account payable ;COZH
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应收帐||应收未收帐account receivable '74-rL:i  
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新交易||新帐new account V
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未决帐||老帐old account XK4idC  
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现金帐cash account Wg2Y`2@t  
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流水帐running account csF!*!tta  
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暂记帐||未定帐suspense account ` 'y[
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过期帐||延滞帐overdue account||pastdue account @fWmz,Ngl  
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杂项帐户sundry account &S"o
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详细帐单||明细表detail account 9\]%N;;Lo  
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呆帐bad account \e/ 'd~F  
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会计项目title of account idf~"a  
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会计薄||帐薄account-book @i9T),@  
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营业报告书||损益计算表account of budiness||business report J['paHSF  
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借贷细帐||交验帐account rendered 9T4x1{mO  
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明细帐account stated t)LD-
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与…银行开立一户头to open an account with 'w`:p{E  
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与…银行建立交易to keep account with gR uNC=sR  
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继续记帐to keep account rS>JzbWa  
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与…有交易to have an account with ZD] ^Y}  
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作成会计帐||有往来帐项to make out an account with .N8AkQ(Ok  
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清算||清理债务to make up an account LQ"56PP<  
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清洁帐目||与…停止交易to close ones account with Lc6Wj'G G  
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结帐to close an account $ +;`[b   
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清理未付款to ask an account||to demand an account A^2VH$j]+  
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结清差额to balance the account with 7wsn8_n9  
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清算to settle an account||to liquidate an account||to square an account m(E-?VMHo  
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审查帐目||监查帐目to audit an account ;1&%Wj"d  
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检查帐目to examine an account 9D++SU2:}  
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转入A的帐户to charge the amount to As account ,qV8(`y_  
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以计帐方式付款to pay on account H#x=eDU|k  
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代理某人||为某人on ones account||on account of one l=U@j T  
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为自己计算||独立帐目on ones own account DVt;I$  
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由某人收益并负风险on ones account and risk||for ones account and risk fOCLN$x^  
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由某人负担for ones account||for account of one ]#;;)K}>  
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按某人指示||列入某人帐户by order and for account of one 6gV-u~j[#  
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列入5月份帐目for May account o<bZ.t  
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编入某中帐项下to pass to the account of||to place to the account of TZ{';oU  
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寄出清算书to send in an account||to send in render an account fVx<f.xuW  
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支票薄cheque book :,%~R2  
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支票陈票人cheque drawer {Qbg'|HO=l  
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持票人cheque holder VWf&F`^B(  
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不记名支票cheque to bearer||bearer cheque 3y?I^ .B  
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记名支票||认人支票cheque to order 1"tyxAo\  
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到期支票antedated cheque `&y Qtj# '  
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未到期支票postdated cheque
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保付支票certified cheque 7L3:d7=MIW  
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未获兑现支票，退票returned cheque <&JK5$l< X  
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横线支票crossed cheque CVUA7eG+  
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普通横线general crossing )B"
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特别横线special crossing V9KI?}q:W  
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空白支票blank cheque P;~`%,+S  
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失效支票，过期支票stale cheque ZVu_E.4.  
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普通支票open cheque d `MTc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t+ 9[ki  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /H (55^EMZ  
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支票换现金||兑现to cash a cheque {beu  
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清理票款to clear a cheque r~[Bzw"c  
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保证兑现to certify a cheque '@0Z#A  
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填写支票数额to fill up a cheque gPE`mE  
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支票上划线to cross a cheque AONEUSxJ  
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开发支票to make out a cheque :~^_*:  
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签发支票，开立支票to draw a cheque||to issue a cheque }/bxe0px  
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透支支票to overdraw a cheque oBS m>V
 
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背书支票to endorse a cheque `VrQ?s  
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请付票款||清付票款to pay a cheque||to honour a cheque 9oU1IT9   
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支票退票to dishonour a cheque <d Gph  
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拒付支票to refuse a cheque ge4QaK  
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拒付支票to stop payment of a cheque ^]NFr*'!  
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提示要求付款to present for payment RsW
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见票即付持票人payable to bearer kQ`p\}7_  
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支付指定人payable to order $jOp:R&I^3  
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已过期||无效out of date||stale !C@+CZXLx  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  20]p<  
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文字与数字不一致words and figures differ =gB8(1g8  
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支票 ^'n;W<\p)  
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时间已过account closed Oye6IT"  
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更改处应加盖印章alterations require initials [V_+/[AA)  
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时间已过effects not cleared XE]"RD<z  
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停止付款payment stopped Q_Wg4 n5  

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支票毁损cheque mutilated LJ K0WWch  
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汇款||寄钱to remit||to send money kE:{#>[Uz  
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寄票供取款||支票支付to send a cheque for payment DJ9x?SL@KD  
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寄款人a remitter 7?D?s!%\  
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收款人a remittee NwxDxIIH/)  
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国外汇票foreign Bill pSI8"GwQ  
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国内汇票inland Bill Abi(1nXdQ  
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跟单汇票documentary bill T|0+o+i  
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空头汇票accommodation bill 0m=57c$O  
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原始汇票original bill hsT&c|  
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改写||换新票据renewed bill `23][V  
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即期汇票sight bill||bill on demand )0]U"Nf ho  
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…days after date||…days after date…日后付款 0~K&P#iR  
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…months after date||…months after date…月后付款 PEm2w#X%L  
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见票后…日付款…days after sight||…days sight kY!zBk  
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见票后…月付款…months after sight||…months sight vy7/
 
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同组票据set of bills HZZZ [km  
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单张汇票sola of exchange||sole of exchange xY#J((-iH  
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远期汇票usance bill||bill at usance 1:<(Q2X%  
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长期汇票long bill N 0-J=2  
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短期汇票short bill Q}OloA(+  
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逾期汇票overdue bill 1(dKb  
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宽限日期days of grace 1=C12  
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电汇telegraphic transfer （T.T） 5;HGS{`  
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邮汇postal order||postal note （Am.）||post office order||money order D@gC(&U/6  
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本票promissory note （P/N） GHd1?$  
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押汇负责书||押汇保证书letter of hypothecation LdG?kbJ&y  
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副保||抵押品||付属担保物collateral security UTKyPCfj  
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担保书trust receipt||letter of indemnity j;@a~bks6z  
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承兑||认付acceptance RVttk )Ny  
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单张承兑general acceptance Slg*[r
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有条件承兑qualified acceptance AF"
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附条件认付conditional acceptance tUxH6IS  
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部分认付partial acceptance   EGt 50