[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。   FbSa~uN  
会计报表statement of account \MYU<6{u  
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往来帐目account current M[
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现在往来帐||存款额current accout ] VG?+  
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销货帐account sales =Lw3 \5l  
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共同计算帐项joint account {OxWcK\2@h  
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未决帐项outstanding account Xem| o&  
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贷方帐项credit account||creditor account jU$Y>S>l  
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借方帐项debit account||debtor account IA4+ad'\E  
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应付帐||应付未付帐account payable x(6vh2#vD  
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应收帐||应收未收帐account receivable OX)BP.h#  
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新交易||新帐new account \*9Ua/H  
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未决帐||老帐old account {9{J^
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现金帐cash account aZxO/b^j  
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流水帐running account %OFj  
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暂记帐||未定帐suspense account F%y{% C7l  
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过期帐||延滞帐overdue account||pastdue account t@r#b67WJe  
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杂项帐户sundry account Bf+^O)Ns^  
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详细帐单||明细表detail account z2ds8-z  
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呆帐bad account *n;>p_#  
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会计项目title of account h9U+%=^O  
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会计薄||帐薄account-book .dt#2a_5q  
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营业报告书||损益计算表account of budiness||business report d`UF0T  
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借贷细帐||交验帐account rendered l,^xX=,  
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明细帐account stated |^>u< E5  
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与…银行开立一户头to open an account with d8D yv#gT  
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与…银行建立交易to keep account with i_|h{JK)  
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继续记帐to keep account 5 Xk~,%-C  
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与…有交易to have an account with bb*c+XN0  
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作成会计帐||有往来帐项to make out an account with )J{.Cx<E  
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清算||清理债务to make up an account Dm&lSWW`/  
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清洁帐目||与…停止交易to close ones account with niXHK$@5  
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结帐to close an account Dh*~U:6$g  
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清理未付款to ask an account||to demand an account 1"mnzbf8*  
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结清差额to balance the account with oVKsic?  
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清算to settle an account||to liquidate an account||to square an account KfJ c  
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审查帐目||监查帐目to audit an account w*|=k~z  
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检查帐目to examine an account X3&SL~&>g  
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转入A的帐户to charge the amount to As account xCmI7$uQ#  
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以计帐方式付款to pay on account GN~[xXJU  
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代理某人||为某人on ones account||on account of one USHlb#*  
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为自己计算||独立帐目on ones own account VR5e CJ:i  
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由某人收益并负风险on ones account and risk||for ones account and risk <IHFD^3|j  
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由某人负担for ones account||for account of one T9U2j-lA?  
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按某人指示||列入某人帐户by order and for account of one 'Z( MV&  
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列入5月份帐目for May account $jUS[.S_|I  
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编入某中帐项下to pass to the account of||to place to the account of J4*:.8Ki  
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寄出清算书to send in an account||to send in render an account 95gsv\2  
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支票薄cheque book ;o w~vO,x  
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支票陈票人cheque drawer 5M\=+5wB  
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持票人cheque holder ZR01<V
  
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不记名支票cheque to bearer||bearer cheque w;SH>Ax:  
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记名支票||认人支票cheque to order V^$rH
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到期支票antedated cheque 1f pS"_}  
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未到期支票postdated cheque c!u}KVH  

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保付支票certified cheque :rs\ydDUF  
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未获兑现支票，退票returned cheque iZq@W3GL C  
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横线支票crossed cheque =Z>V}`n  
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普通横线general crossing o?O,nD 6  
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特别横线special crossing \`p~b(  
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空白支票blank cheque yDye P{  
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失效支票，过期支票stale cheque C.B}Py+   
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普通支票open cheque \y )4`A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A{Htpm~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~W*j^+T"  
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支票换现金||兑现to cash a cheque S1= JdN  
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清理票款to clear a cheque lvJ{=~u  
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保证兑现to certify a cheque .QQI~p0:  
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填写支票数额to fill up a cheque 0:+uw` %  
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支票上划线to cross a cheque 0\ w[_H  
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开发支票to make out a cheque w:zC/5x`  
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签发支票，开立支票to draw a cheque||to issue a cheque 3X,{9+(F  
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透支支票to overdraw a cheque hsO.521g  
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背书支票to endorse a cheque *`.{K12T  
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请付票款||清付票款to pay a cheque||to honour a cheque Z2jb>%  
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支票退票to dishonour a cheque }/0dfes  
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拒付支票to refuse a cheque ~Fb?h%w  
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拒付支票to stop payment of a cheque ymX,k|lh  
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提示要求付款to present for payment aW$nNUVD  
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见票即付持票人payable to bearer ^(vd8&71  
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支付指定人payable to order Vp{2Z9]}  
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已过期||无效out of date||stale !T. @  
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请给出票人R/D||refer to drawer toJ&$HrE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds htym4\Z=  
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文字与数字不一致words and figures differ zAUfd[g  
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支票 y8z%s/gRh  
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时间已过account closed epyfggMT  
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更改处应加盖印章alterations require initials p]4 sN  
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时间已过effects not cleared 6<Z9p@6  
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停止付款payment stopped sSUd;BYf  
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支票毁损cheque mutilated @H
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汇款||寄钱to remit||to send money 2uVm?nm  
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寄票供取款||支票支付to send a cheque for payment 2lRZ/xaF%P  
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寄款人a remitter xXZN<<f59  
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收款人a remittee [z\*Zg  
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国外汇票foreign Bill VMp6s%m  
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国内汇票inland Bill 3?:}lY<,  
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跟单汇票documentary bill /-T%yuU  
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空头汇票accommodation bill kDsUKO p  
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原始汇票original bill y^ohns5{  
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改写||换新票据renewed bill b~r ?#2K  
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即期汇票sight bill||bill on demand AK[c!mzx  
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…days after date||…days after date…日后付款 '?\Hm'8  
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…months after date||…months after date…月后付款 Ab2VF;z :  
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见票后…日付款…days after sight||…days sight Mf?4 `LM  
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见票后…月付款…months after sight||…months sight #N*~Q  
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同组票据set of bills /Z^+K  
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单张汇票sola of exchange||sole of exchange ]1X];x&e  
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远期汇票usance bill||bill at usance K1Uur>Pk%  
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长期汇票long bill JD.WH|sZ5  
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短期汇票short bill b?y3m +V`  
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逾期汇票overdue bill 8!1vsEqv  
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宽限日期days of grace {@k5e) Q  
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电汇telegraphic transfer （T.T） > -f`mT  
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邮汇postal order||postal note （Am.）||post office order||money order c{zQX0  
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本票promissory note （P/N） 0X.pI1jCO  
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押汇负责书||押汇保证书letter of hypothecation ml\A)8O]j/  
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副保||抵押品||付属担保物collateral security $o0o5 ^Z-  
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担保书trust receipt||letter of indemnity -m3O\X  
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承兑||认付acceptance |#>\GU=!  
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单张承兑general acceptance 2Gd.B/L6  
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有条件承兑qualified acceptance *F[@lY\p  
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附条件认付conditional acceptance gs7h`5[es  
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部分认付partial acceptance   kr[p4X4