[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。   `[J(au$z  
会计报表statement of account Fttny]  
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往来帐目account current K-}'Fiq  
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现在往来帐||存款额current accout N#`aVW'{v2  
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销货帐account sales S-:7P.#Q  
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共同计算帐项joint account =9;jVaEMJL  
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未决帐项outstanding account '#.:%4  
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贷方帐项credit account||creditor account n~d`PGs?f  
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借方帐项debit account||debtor account 2r~ Nh](  
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应付帐||应付未付帐account payable /j'We-C  
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应收帐||应收未收帐account receivable Dg#Ab8  
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新交易||新帐new account +>OEp
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未决帐||老帐old account C({L4O#?o  
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现金帐cash account A}\Rms2  
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流水帐running account ?k_=?m  
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暂记帐||未定帐suspense account =
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过期帐||延滞帐overdue account||pastdue account z<<` 1wqg  
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杂项帐户sundry account nfDPM\FFD  
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详细帐单||明细表detail account v:6b&wSL3  
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呆帐bad account Vn/6D[}Tu  
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会计项目title of account h'-TZXs0e1  
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会计薄||帐薄account-book W: ?-d{  
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营业报告书||损益计算表account of budiness||business report n1ED _9  
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借贷细帐||交验帐account rendered [ objdQU`  
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明细帐account stated H7SqM D*y9  
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与…银行开立一户头to open an account with nlmkkTHF8  
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与…银行建立交易to keep account with hsE!3[[  
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继续记帐to keep account ]52_p[hZ}<  
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与…有交易to have an account with u51/B:+  
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作成会计帐||有往来帐项to make out an account with rb_G0/R  
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清算||清理债务to make up an account \D[BRE+  
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清洁帐目||与…停止交易to close ones account with T#BOrT>V  
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结帐to close an account soohyK8  
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清理未付款to ask an account||to demand an account <h}?0NA4  
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结清差额to balance the account with i!HGM=f  
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清算to settle an account||to liquidate an account||to square an account ]@P*&FRcZ  
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审查帐目||监查帐目to audit an account a9I8WQ   
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检查帐目to examine an account at*
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转入A的帐户to charge the amount to As account TGNeEYr  
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以计帐方式付款to pay on account B<R-|-#  
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代理某人||为某人on ones account||on account of one n`,Q:  
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为自己计算||独立帐目on ones own account twtDyo(\  
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由某人收益并负风险on ones account and risk||for ones account and risk K9q~Vf  
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由某人负担for ones account||for account of one 1I`D$Xq~:  
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按某人指示||列入某人帐户by order and for account of one iV&#5I  
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列入5月份帐目for May account >{S$0D  
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编入某中帐项下to pass to the account of||to place to the account of (UZ*36@PJx  
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寄出清算书to send in an account||to send in render an account Xoy1Gi?  
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支票薄cheque book E/ZJ\@gzD  
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支票陈票人cheque drawer aS
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持票人cheque holder +ca296^  
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不记名支票cheque to bearer||bearer cheque U.U.\   
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记名支票||认人支票cheque to order dyzwJ70K  
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到期支票antedated cheque \GvY`kt3  
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未到期支票postdated cheque H?j-=Zka  
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保付支票certified cheque mN{ajf)@  
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未获兑现支票，退票returned cheque _MbVF>JOx  
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横线支票crossed cheque CY3\:D0I  
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普通横线general crossing U.Chf9a-  
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特别横线special crossing R%N#G<^R  
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空白支票blank cheque qa$[L@h>  
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失效支票，过期支票stale cheque GQ-e$D@SfB  
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普通支票open cheque hw ;dm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (#-=y~%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SEQO2`]e:  
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支票换现金||兑现to cash a cheque D2TXOPH  
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清理票款to clear a cheque !QQ<Ai!E  
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保证兑现to certify a cheque ]O[+c*|w  
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填写支票数额to fill up a cheque iC\rhHKQ  
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支票上划线to cross a cheque *%Nns',  
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开发支票to make out a cheque h=v[i!U-eY  
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签发支票，开立支票to draw a cheque||to issue a cheque f*|8n$%  
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透支支票to overdraw a cheque uHUvntr  
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背书支票to endorse a cheque 1*! c X  
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请付票款||清付票款to pay a cheque||to honour a cheque %2@ Tj}xa  
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支票退票to dishonour a cheque 4hsPbUx9  
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拒付支票to refuse a cheque Z%Tq1O  
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拒付支票to stop payment of a cheque =1 {H Sf
 
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提示要求付款to present for payment vF.?] u  
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见票即付持票人payable to bearer dp"<KcP_  
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支付指定人payable to order N<L$gw+)$D  
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已过期||无效out of date||stale sowbg<D  
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请给出票人R/D||refer to drawer !7:EE,W~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ax-=n(   
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文字与数字不一致words and figures differ C$]5l;`  
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支票 u~#%P&3_W  
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时间已过account closed 7^kH8qJ)  
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更改处应加盖印章alterations require initials H"Q(2I  
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时间已过effects not cleared aj&\CJ  
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停止付款payment stopped .(`(chRa}  
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支票毁损cheque mutilated "AT&!t[J  
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汇款||寄钱to remit||to send money ^bF}_CSE  
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寄票供取款||支票支付to send a cheque for payment xg(<oDn+\  
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寄款人a remitter cYsR 0#  
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收款人a remittee w#W 5}i&x  
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国外汇票foreign Bill O:2 #_  
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国内汇票inland Bill [.M  
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跟单汇票documentary bill 'T%IvJ#Xu  
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空头汇票accommodation bill RvWFF^,.  
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原始汇票original bill VcP:}a< B\  
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改写||换新票据renewed bill bS,etd  
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即期汇票sight bill||bill on demand /\~l1.6`  
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…days after date||…days after date…日后付款 se!g4XEWD  
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…months after date||…months after date…月后付款 b"^\)|*4;  
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见票后…日付款…days after sight||…days sight hRk,vB]
 
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见票后…月付款…months after sight||…months sight ^+EMZFjg(  
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同组票据set of bills \` &ej{  
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单张汇票sola of exchange||sole of exchange HXyFj  
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远期汇票usance bill||bill at usance uO"y`$C$_  
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长期汇票long bill [Q|M/|mnR1  

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短期汇票short bill p x0Sy
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逾期汇票overdue bill K0LbZMn,/  
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宽限日期days of grace fw
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电汇telegraphic transfer （T.T） ^:+ Rg}]W^  
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邮汇postal order||postal note （Am.）||post office order||money order I'?6~Sn3  
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本票promissory note （P/N） B2Qp}  
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押汇负责书||押汇保证书letter of hypothecation <$Ztik1  
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副保||抵押品||付属担保物collateral security |UYED
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担保书trust receipt||letter of indemnity 16?C@`S>  
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承兑||认付acceptance /h7.oD8CU  
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单张承兑general acceptance aLYLd/ KV  
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有条件承兑qualified acceptance 0U%Xm[:  
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附条件认付conditional acceptance F3Ap1-%z  
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部分认付partial acceptance   NHAH#7]M&1