[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。   M.qv'zV`xG  
会计报表statement of account h{\S'8  
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往来帐目account current &Vpr[S@:{  
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现在往来帐||存款额current accout 1jBIi  
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销货帐account sales 5L
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共同计算帐项joint account `d /* sX?k  
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未决帐项outstanding account i3L2N~:V  
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贷方帐项credit account||creditor account oxnI
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借方帐项debit account||debtor account r1=j$G  
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应付帐||应付未付帐account payable Ll#W:~  
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应收帐||应收未收帐account receivable +RiI5.$=Z  
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新交易||新帐new account Ff =%eg]  
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未决帐||老帐old account GZuWAa  
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现金帐cash account AG;KXL[V  
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流水帐running account @FF{lK?[  
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暂记帐||未定帐suspense account V_ntS&2o  
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过期帐||延滞帐overdue account||pastdue account : v$)Z~  
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杂项帐户sundry account 7A$mZPKh  
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详细帐单||明细表detail account +9yMtR  
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呆帐bad account jJ'NYG  
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会计项目title of account Q]RE,ZZ  
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会计薄||帐薄account-book a^[s[j#^,  
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营业报告书||损益计算表account of budiness||business report yB{1&S5C  
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借贷细帐||交验帐account rendered ;l < amB  
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明细帐account stated ]'hel#L;l  
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与…银行开立一户头to open an account with zh(=kS`  
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与…银行建立交易to keep account with bhsCeH  
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继续记帐to keep account )?LZg<<  
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与…有交易to have an account with jj 'epbA  
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作成会计帐||有往来帐项to make out an account with :n%&  
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清算||清理债务to make up an account XCXX(8To0=  
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清洁帐目||与…停止交易to close ones account with =
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结帐to close an account 'jy
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清理未付款to ask an account||to demand an account ;Uy}(  
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结清差额to balance the account with # |OA>[  
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清算to settle an account||to liquidate an account||to square an account `/B+  
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审查帐目||监查帐目to audit an account BV}sN{  
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检查帐目to examine an account *|;`Gp  
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转入A的帐户to charge the amount to As account )FfS7 C\.  
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以计帐方式付款to pay on account f=8{cK0j  
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代理某人||为某人on ones account||on account of one ln6=X
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为自己计算||独立帐目on ones own account 6X!jNh$oF  
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由某人收益并负风险on ones account and risk||for ones account and risk - "{hP  
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由某人负担for ones account||for account of one F4ylD5Y!  
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按某人指示||列入某人帐户by order and for account of one b%d,X-3  
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列入5月份帐目for May account 7=&+0@R#/d  
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编入某中帐项下to pass to the account of||to place to the account of DUg[L
 
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寄出清算书to send in an account||to send in render an account SEE:v+ 3|  
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支票薄cheque book |C0!mU  
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支票陈票人cheque drawer >X=VPh8  
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持票人cheque holder }?HWUAL\  
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不记名支票cheque to bearer||bearer cheque 5'<mfY'B  
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记名支票||认人支票cheque to order 9hJ  a K  
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到期支票antedated cheque 6]4=8! J  
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未到期支票postdated cheque ^),;`YXZ  
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保付支票certified cheque Pu'NSNT  
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未获兑现支票，退票returned cheque 9%m
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横线支票crossed cheque n]>L"D,  
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普通横线general crossing 57_AJT hR  
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特别横线special crossing ]Y$jc  
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空白支票blank cheque O:8Ne*L`D  

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失效支票，过期支票stale cheque -a'D~EGB^  
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普通支票open cheque 98vn"=3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =<AG}by![  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mILCC}K t  
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支票换现金||兑现to cash a cheque *|gl1S  
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清理票款to clear a cheque anORoK.  
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保证兑现to certify a cheque Rhw+~gd*F  
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填写支票数额to fill up a cheque Dw,LB>Eq,  
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支票上划线to cross a cheque 'vKae  
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开发支票to make out a cheque Dj3,SJ*x  
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签发支票，开立支票to draw a cheque||to issue a cheque -WGlOpg0;  
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透支支票to overdraw a cheque ('.I)n  
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背书支票to endorse a cheque yP34h*0B  
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请付票款||清付票款to pay a cheque||to honour a cheque ^GiWU +`  
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支票退票to dishonour a cheque @k/|%%uP  
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拒付支票to refuse a cheque \t? ;p-+ta  
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拒付支票to stop payment of a cheque f3<2531/}  
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提示要求付款to present for payment TnuA uui*  
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见票即付持票人payable to bearer 5{-54mwo  
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支付指定人payable to order semTAoqH  
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已过期||无效out of date||stale -JclEp  
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请给出票人R/D||refer to drawer GMpg+rK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =vL >&$  
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文字与数字不一致words and figures differ Z0M|Bv9_  
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支票 ]zI*}(adu  
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时间已过account closed |#B)`r8  
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时间已过effects not cleared Qn/6gRLj  
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停止付款payment stopped E.CG  
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支票毁损cheque mutilated |
  
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汇款||寄钱to remit||to send money 1:q`KkJx  
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寄票供取款||支票支付to send a cheque for payment 1\/^X>@W{  
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寄款人a remitter uFfk!  
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收款人a remittee gdg "g6b  
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国外汇票foreign Bill (:RYd6i  
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国内汇票inland Bill Yd<9Y\W%?  
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跟单汇票documentary bill j$P`/-N  
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空头汇票accommodation bill l(8@?t^;  
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原始汇票original bill :,.HJ[Vg&  
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改写||换新票据renewed bill mJsU7 bD`  

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即期汇票sight bill||bill on demand 43*;"w=  
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…days after date||…days after date…日后付款 ~NIqO4 D  
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…months after date||…months after date…月后付款 'T]Ok\  
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见票后…日付款…days after sight||…days sight +^[SXI^JaJ  
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见票后…月付款…months after sight||…months sight Xvxrz{  
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同组票据set of bills b6@0?_n  
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单张汇票sola of exchange||sole of exchange N"zl7.E  
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远期汇票usance bill||bill at usance vQ>8>V  
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长期汇票long bill R4S))EHg  
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短期汇票short bill BipD8`a  
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逾期汇票overdue bill B.#-@  
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宽限日期days of grace 3(1UIu  
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电汇telegraphic transfer （T.T） 'r}y{`3M  
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邮汇postal order||postal note （Am.）||post office order||money order Kp6%
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本票promissory note （P/N） x/%/MFK)>8  
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押汇负责书||押汇保证书letter of hypothecation Nb\B*=4AR  
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副保||抵押品||付属担保物collateral security hjp,v)#  
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担保书trust receipt||letter of indemnity E-#C#B  
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承兑||认付acceptance `Nv7c {M^  
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单张承兑general acceptance {ApjOIxk  
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有条件承兑qualified acceptance 1c4:'0  
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附条件认付conditional acceptance }zrapL"9X  
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部分认付partial acceptance   m5cRHo<9Y