[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。   E~T-=ocKE  
会计报表statement of account =s{>Fsm1  
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往来帐目account current }tu C}  
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现在往来帐||存款额current accout ]0OR_'?,  
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销货帐account sales E=Bf1/c\  
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共同计算帐项joint account (L:>\m&NO  
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未决帐项outstanding account H41?/U,{  
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贷方帐项credit account||creditor account BOX2O.Pm  
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借方帐项debit account||debtor account RP|`HkP-2  
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应付帐||应付未付帐account payable {Xy5 pfW Q  
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应收帐||应收未收帐account receivable >:!5*E5?  
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新交易||新帐new account ^\% (,KNo  
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未决帐||老帐old account  3?yg\  
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现金帐cash account r6qj7}\  
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流水帐running account "sCRdx]_  
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暂记帐||未定帐suspense account B3I`40#  
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过期帐||延滞帐overdue account||pastdue account jr."I+  
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杂项帐户sundry account tNI^@xdim1  
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详细帐单||明细表detail account {
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呆帐bad account \b x$i*  
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会计项目title of account n>YKa)|W`  
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会计薄||帐薄account-book zF<R'XP  
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营业报告书||损益计算表account of budiness||business report 25?6gu*Z  
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借贷细帐||交验帐account rendered e"<OELA  
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明细帐account stated lf,5w  
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与…银行开立一户头to open an account with hgq;`_;1,  
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与…银行建立交易to keep account with ;V!D:5U  
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继续记帐to keep account x%B%f`]8  
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与…有交易to have an account with L4W5EO$  
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作成会计帐||有往来帐项to make out an account with e
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清算||清理债务to make up an account Vurqt_nb  
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清洁帐目||与…停止交易to close ones account with AbM'3Mkz  
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结帐to close an account *- X[u
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清理未付款to ask an account||to demand an account -{vD:Il=6  
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结清差额to balance the account with 4qa.1j(R/  
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清算to settle an account||to liquidate an account||to square an account DmcZta8n]  
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审查帐目||监查帐目to audit an account k5)om;.w  
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检查帐目to examine an account <UCl@5g&  
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转入A的帐户to charge the amount to As account = "e+W@C  
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以计帐方式付款to pay on account *zLMpL_  
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代理某人||为某人on ones account||on account of one ;{6~Bq9  
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为自己计算||独立帐目on ones own account Xa&kIq}(g  
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由某人收益并负风险on ones account and risk||for ones account and risk vQ.R{!",>  
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由某人负担for ones account||for account of one Q{/Ef[(a@  
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按某人指示||列入某人帐户by order and for account of one JGZBL{8  
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列入5月份帐目for May account [>9is=>o.  
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编入某中帐项下to pass to the account of||to place to the account of o;*Q}Gr<M  
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寄出清算书to send in an account||to send in render an account 'fW-Y!k%  
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支票薄cheque book d_CT$  
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支票陈票人cheque drawer NlXimq  
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持票人cheque holder 8EY:tzw  
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不记名支票cheque to bearer||bearer cheque /Kbl%u  
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记名支票||认人支票cheque to order P2Y^d#jO  
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到期支票antedated cheque =c7;r] Ol  
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未到期支票postdated cheque pk~WrqK}  
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保付支票certified cheque 05[SC}MCA  
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未获兑现支票，退票returned cheque 0IpmRH/  
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横线支票crossed cheque }\LQ3y"[  
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普通横线general crossing Dzbz)Zst  
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特别横线special crossing ;Xw~D_uv  
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空白支票blank cheque 8_F1AU? u  
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失效支票，过期支票stale cheque j#6.Gq  
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普通支票open cheque UI#h&j5p W  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount he4(hX^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a =QCp4^  
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支票换现金||兑现to cash a cheque Vc2`b3"Br  
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清理票款to clear a cheque <qSC#[xu  
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保证兑现to certify a cheque PdCEUh\>y  
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填写支票数额to fill up a cheque 99S^f:t  
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支票上划线to cross a cheque Ei|\3Kx  
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开发支票to make out a cheque 25T18&R  
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签发支票，开立支票to draw a cheque||to issue a cheque j6YO
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透支支票to overdraw a cheque GmG5[?)  
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背书支票to endorse a cheque VQs5"K"  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque ;`Z{7'^U  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque No$3"4wk  
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提示要求付款to present for payment "|NI]
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见票即付持票人payable to bearer -4K5-|>O  
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支付指定人payable to order _GPe<H  
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已过期||无效out of date||stale 7^Uv7<pw  
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请给出票人R/D||refer to drawer :3PH8 TL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /QQ*8o8  
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文字与数字不一致words and figures differ CITc2v3a  
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支票 R_KH"`q  
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时间已过account closed x;S @bY  
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更改处应加盖印章alterations require initials  G *m0\  
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时间已过effects not cleared K9[UB  
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停止付款payment stopped pmM9,6P4@  
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支票毁损cheque mutilated > I?IPQB  
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汇款||寄钱to remit||to send money do%&m]#;  
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寄票供取款||支票支付to send a cheque for payment +0&/g&a\R  
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寄款人a remitter 8mMQ[#0:}  
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收款人a remittee G2D

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国外汇票foreign Bill |N2#I
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国内汇票inland Bill vgPCQO([  
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跟单汇票documentary bill L_T5nD^D  
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空头汇票accommodation bill +whDU2 "  
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原始汇票original bill w>gYx(8b  
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改写||换新票据renewed bill [WmM6UEVS  
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即期汇票sight bill||bill on demand se)TzI^]b@  
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…days after date||…days after date…日后付款 aUp g u"
 
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…months after date||…months after date…月后付款 s<Ziegmw|g  
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见票后…日付款…days after sight||…days sight Hs8>anVo[  
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见票后…月付款…months after sight||…months sight N7"W{"3D  
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同组票据set of bills [JiH\+XLPs  
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单张汇票sola of exchange||sole of exchange .*oU]N%K=  
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远期汇票usance bill||bill at usance P pb\6|*  
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长期汇票long bill [,Gg^*umS  
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短期汇票short bill .('SW\u-  
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逾期汇票overdue bill }2jn[${ pr  
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宽限日期days of grace ="+#W6bZT  
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电汇telegraphic transfer （T.T） `Di{}/2  
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邮汇postal order||postal note （Am.）||post office order||money order Gc?a+T  
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本票promissory note （P/N） dtDFoETz  
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押汇负责书||押汇保证书letter of hypothecation UQsN 'r\tS  
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副保||抵押品||付属担保物collateral security 6tZI["\   
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担保书trust receipt||letter of indemnity P \I|,  
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承兑||认付acceptance
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单张承兑general acceptance 6]N.%Y[(  
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有条件承兑qualified acceptance 637: oT_`O  
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附条件认付conditional acceptance z:O8Ls^\T  
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部分认付partial acceptance   9WHddDA