[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。   Du{]r[[C  
会计报表statement of account #A/jG v^  
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往来帐目account current );6zV_^!  
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现在往来帐||存款额current accout t (1z+  
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销货帐account sales %_u3Np  
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共同计算帐项joint account bZi>   
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未决帐项outstanding account -py.Y Z  
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贷方帐项credit account||creditor account &x;nP6mV  
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借方帐项debit account||debtor account *n*OVI8L  
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应付帐||应付未付帐account payable T#( s2  
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应收帐||应收未收帐account receivable e88JT_zrO  
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新交易||新帐new account )sL:iGU  
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未决帐||老帐old account a@ lK+t  
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现金帐cash account |e9}G,1  
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流水帐running account "_(o% \"7  
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暂记帐||未定帐suspense account MTF:mL
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过期帐||延滞帐overdue account||pastdue account TX*P*-'  
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杂项帐户sundry account 3wr~P  
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详细帐单||明细表detail account ~gV
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呆帐bad account OixQlAb{  
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会计项目title of account ?5->F/f&  
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会计薄||帐薄account-book -m__I U  
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营业报告书||损益计算表account of budiness||business report 1ltoLd\{  
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借贷细帐||交验帐account rendered )JZfC&,  
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明细帐account stated =,(Ba'  
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与…银行开立一户头to open an account with !Hgq7v ZG  
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与…银行建立交易to keep account with .Oim7JQ8  
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继续记帐to keep account , X|oCD  
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与…有交易to have an account with v|`)
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作成会计帐||有往来帐项to make out an account with 2Yyc`o0R;h  
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清算||清理债务to make up an account t<$yxD/R  
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清洁帐目||与…停止交易to close ones account with $<T)_g  
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结帐to close an account
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清理未付款to ask an account||to demand an account Z|3l2ucl  
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结清差额to balance the account with jd~r~.y  
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清算to settle an account||to liquidate an account||to square an account qA*
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审查帐目||监查帐目to audit an account r$*k-c9Bf  
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检查帐目to examine an account `kFxq<?aK  
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转入A的帐户to charge the amount to As account Tqm9>< !r  
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以计帐方式付款to pay on account |QXW$  
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代理某人||为某人on ones account||on account of one m3.d
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为自己计算||独立帐目on ones own account eK`n5Z&Y\  
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由某人收益并负风险on ones account and risk||for ones account and risk u5%.T0 P  
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由某人负担for ones account||for account of one >WG$!o+R  
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按某人指示||列入某人帐户by order and for account of one MNkysB(  
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列入5月份帐目for May account [b
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编入某中帐项下to pass to the account of||to place to the account of N'|zPFkg  
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寄出清算书to send in an account||to send in render an account ~M,n
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支票薄cheque book $wC]S4C  
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支票陈票人cheque drawer SIzW3y[  
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持票人cheque holder qDNqd  
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不记名支票cheque to bearer||bearer cheque '2v,!G]^  
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记名支票||认人支票cheque to order lOcvRF  
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到期支票antedated cheque 44($a9oa2  
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未到期支票postdated cheque
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保付支票certified cheque qEX59v  
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未获兑现支票，退票returned cheque s XRiUDP`  
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横线支票crossed cheque u*}6)=+:  
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普通横线general crossing ^FF{71;
 
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特别横线special crossing boJQ3Xc  
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空白支票blank cheque uA*Op45  
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失效支票，过期支票stale cheque ~)Ny8Dh  
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普通支票open cheque C7eaioW$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O/iew3YF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nLJ]tpw^DH  
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支票换现金||兑现to cash a cheque =r:D]?8oC  
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清理票款to clear a cheque wa@X^]D8  
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保证兑现to certify a cheque d+[hB4!l2  
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填写支票数额to fill up a cheque b6R0za  
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支票上划线to cross a cheque :X,1KR  
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开发支票to make out a cheque cQS}pQyYN  
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签发支票，开立支票to draw a cheque||to issue a cheque '~<D[](/F  
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透支支票to overdraw a cheque hXmW,+1  
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背书支票to endorse a cheque ~~&8I!r e  
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请付票款||清付票款to pay a cheque||to honour a cheque : -t e  
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支票退票to dishonour a cheque eiJ $}\qJL  
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拒付支票to refuse a cheque *=UEx0_!q  
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拒付支票to stop payment of a cheque QE m6#y  
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提示要求付款to present for payment : v<|y F  
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见票即付持票人payable to bearer X j.6A,}^  
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支付指定人payable to order
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已过期||无效out of date||stale '>@evrG  
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请给出票人R/D||refer to drawer K.JKE"j)d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !c[?$#W4  
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文字与数字不一致words and figures differ g;UB+Y 247  
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支票  tux/@}I  
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时间已过account closed &l/2[>D%4  
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更改处应加盖印章alterations require initials p$`71w)'[  
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时间已过effects not cleared onI%Jl sq  
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停止付款payment stopped +C' u!^)  
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支票毁损cheque mutilated ?\"G
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汇款||寄钱to remit||to send money 7l/.fSW  
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寄票供取款||支票支付to send a cheque for payment ePv3M&\J  
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寄款人a remitter z$4g9  
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收款人a remittee t(AW2{%}  
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国外汇票foreign Bill %A64AJZ  
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国内汇票inland Bill +O"!*  
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跟单汇票documentary bill ,.DTJ7H+  
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空头汇票accommodation bill !ij R  

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原始汇票original bill epN>;e z  
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改写||换新票据renewed bill `
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即期汇票sight bill||bill on demand gxnIur)  
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…days after date||…days after date…日后付款 &3gC&b^i  
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…months after date||…months after date…月后付款 P* X^)R  
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见票后…日付款…days after sight||…days sight mrmm@?  
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见票后…月付款…months after sight||…months sight Nk63F&J7e  
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同组票据set of bills ;*%3J$T+  
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单张汇票sola of exchange||sole of exchange "DO|B=EejP  
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远期汇票usance bill||bill at usance joz0D!-"#  
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长期汇票long bill vh"wXu  
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短期汇票short bill lvAKL>qX  
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逾期汇票overdue bill >P+oNY  
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宽限日期days of grace IM$ d~C  
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电汇telegraphic transfer （T.T） BZQ"[-V{  
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邮汇postal order||postal note （Am.）||post office order||money order QE|x[?7e,!  
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本票promissory note （P/N） )[ QT?;  
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押汇负责书||押汇保证书letter of hypothecation b@S~ =  
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副保||抵押品||付属担保物collateral security V%(T#_E/6  
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担保书trust receipt||letter of indemnity OI_Px3) y  
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承兑||认付acceptance 7g5Pc_  
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单张承兑general acceptance Q\
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有条件承兑qualified acceptance HVdB*QEH  
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附条件认付conditional acceptance <Mndr8 H  
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部分认付partial acceptance   ]Q
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