[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。   `2s@O>RV  
会计报表statement of account 0W*{ 1W  
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往来帐目account current B{j><uxl  
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现在往来帐||存款额current accout El<*)  
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销货帐account sales ,-y9P  
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共同计算帐项joint account {g%N(2  
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未决帐项outstanding account H>EM3cFU  
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贷方帐项credit account||creditor account !RmVb} m  
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借方帐项debit account||debtor account J;0;oXwJ<  
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应付帐||应付未付帐account payable < xy@%  
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应收帐||应收未收帐account receivable nHm}^.B*+  
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新交易||新帐new account K&|h%4O  
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未决帐||老帐old account l$;"yVdks  
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现金帐cash account RPz[3y  
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流水帐running account ~R!1{8HP  
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暂记帐||未定帐suspense account ?,vLRq.  
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过期帐||延滞帐overdue account||pastdue account _\WR3Q!V  
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杂项帐户sundry account "Oxr}^% i  
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详细帐单||明细表detail account B]rdgjz*  
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呆帐bad account Qa{5]+E  
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会计项目title of account %rW}x[M%w?  
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会计薄||帐薄account-book I5Vn#_q+b  
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营业报告书||损益计算表account of budiness||business report )@g[aRFa  
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借贷细帐||交验帐account rendered "Lp .*o  
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明细帐account stated QK-aH1r  
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与…银行开立一户头to open an account with LRJX>+@  
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与…银行建立交易to keep account with ,1]UOQ>AP  
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继续记帐to keep account `G\ qGllX  
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与…有交易to have an account with jFSR+mP!  
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作成会计帐||有往来帐项to make out an account with i~!g9 o(  
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清算||清理债务to make up an account }<Ydj .85  
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清洁帐目||与…停止交易to close ones account with 7[Us.V@  
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结帐to close an account }9OMXLbRv  
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清理未付款to ask an account||to demand an account |~9jO/&r  
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结清差额to balance the account with \`k=
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清算to settle an account||to liquidate an account||to square an account ` nX,x-UM  
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审查帐目||监查帐目to audit an account W6?=9].gc  
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检查帐目to examine an account AQ-PHv  
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转入A的帐户to charge the amount to As account 'DW|a  
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以计帐方式付款to pay on account w5Fk#zJv  
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代理某人||为某人on ones account||on account of one :[a*I6/^  
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为自己计算||独立帐目on ones own account 1F.._5_"]  
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由某人收益并负风险on ones account and risk||for ones account and risk %)i&|AV"  
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由某人负担for ones account||for account of one #>yOp
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按某人指示||列入某人帐户by order and for account of one Jk{SlH3'  
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列入5月份帐目for May account ~{DJ,(N"n  
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编入某中帐项下to pass to the account of||to place to the account of a[;
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寄出清算书to send in an account||to send in render an account Xf ^_y(?  
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支票薄cheque book [Zdrm:=]L  
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支票陈票人cheque drawer 7j|CWur vq  
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持票人cheque holder _G)A$6weU  
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不记名支票cheque to bearer||bearer cheque Sv=e|!3f[k  
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记名支票||认人支票cheque to order I>rTqOK  
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到期支票antedated cheque ;t>4VA  
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未到期支票postdated cheque z-3.%P2g  
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保付支票certified cheque ;HYEJ3  
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未获兑现支票，退票returned cheque Yt=)=n  
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横线支票crossed cheque {tOf0W|  
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普通横线general crossing PN99 R]K0g  
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特别横线special crossing 3S#p4{3  
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空白支票blank cheque |<3x`l-`  

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失效支票，过期支票stale cheque hl0X,G+@  
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普通支票open cheque G2y1S/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |Wa.W0 A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V=fh;p  
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支票换现金||兑现to cash a cheque B1FJAKI);  
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清理票款to clear a cheque [\eVX `it  
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保证兑现to certify a cheque 7 f k)a  
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填写支票数额to fill up a cheque }%PK %/ zI  
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支票上划线to cross a cheque _OjZ>j<B.  
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开发支票to make out a cheque ' =5B  
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签发支票，开立支票to draw a cheque||to issue a cheque ZI1]B944ni  
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透支支票to overdraw a cheque ;a>u7
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque YU8]W%  
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支票退票to dishonour a cheque eCsk\f`  
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拒付支票to refuse a cheque >w7KOVbN3  
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拒付支票to stop payment of a cheque BK=w'1U  
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提示要求付款to present for payment !dGu0wE  
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见票即付持票人payable to bearer ^Z;zA@[wt  
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支付指定人payable to order UQ0<sI=  
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已过期||无效out of date||stale ^s7!F.OC  
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请给出票人R/D||refer to drawer <C(o0u&/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ML\>TDt  
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文字与数字不一致words and figures differ P* `*^r3  
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支票 _,T 4DS6  
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时间已过account closed xH*X5?  
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更改处应加盖印章alterations require initials i}DS+~8v  
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时间已过effects not cleared *|dr-e_j  
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停止付款payment stopped !>`Fg>uy  
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支票毁损cheque mutilated &2`p#riAS  
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汇款||寄钱to remit||to send money Xv-p7$?f  
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寄票供取款||支票支付to send a cheque for payment rKrHd  
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寄款人a remitter 3OZPy|".ax  
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收款人a remittee ;KlYiu  
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国外汇票foreign Bill CBEf;I
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国内汇票inland Bill 3#>W\_FY*D  
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跟单汇票documentary bill $8=|<vt  
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空头汇票accommodation bill V\;Xa0  
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原始汇票original bill $a M5jH<  
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改写||换新票据renewed bill ??,[- Oi  
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即期汇票sight bill||bill on demand Q/+`9z+c  
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…days after date||…days after date…日后付款 bhqSqU}6~  
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…months after date||…months after date…月后付款 y[8;mCh  
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见票后…日付款…days after sight||…days sight QyD0WC}i  
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见票后…月付款…months after sight||…months sight eZ$7VWG#  
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同组票据set of bills gP2zDI   
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单张汇票sola of exchange||sole of exchange ~g{j)"1  
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远期汇票usance bill||bill at usance uvId],dQ5  
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长期汇票long bill yw^P
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短期汇票short bill ,mHME~  
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逾期汇票overdue bill d?zSwLsl  
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宽限日期days of grace ;wn9 21r  
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电汇telegraphic transfer （T.T） bb6x} jR  
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邮汇postal order||postal note （Am.）||post office order||money order IW~R{ ]6  
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本票promissory note （P/N） R"B{IWQi  
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押汇负责书||押汇保证书letter of hypothecation V*vQNPey  
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副保||抵押品||付属担保物collateral security H*=cw<  
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担保书trust receipt||letter of indemnity V(';2[)  

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承兑||认付acceptance cY?|RXNmZ  
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单张承兑general acceptance 7:4c\C0  
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有条件承兑qualified acceptance "w caJ;Os  
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附条件认付conditional acceptance ]#o;`5'  
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部分认付partial acceptance   t&?jJ7 (&8