[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。   %CP:rAd`M.  
会计报表statement of account &m6x*i-5\f  
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往来帐目account current uII:Y{G  
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现在往来帐||存款额current accout 2I#4jy/g  
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销货帐account sales XKU+'Tz  
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共同计算帐项joint account SY["(vP%#  
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未决帐项outstanding account $}l0Nh'Eu  
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贷方帐项credit account||creditor account u.0Z)j}N  
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借方帐项debit account||debtor account }f^r@3Cb3  
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应付帐||应付未付帐account payable ZP*Hx %U  
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应收帐||应收未收帐account receivable (G}*ho  
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新交易||新帐new account s[h'W~  
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未决帐||老帐old account O9A.WSJ >}  
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现金帐cash account xx nW1`]
 
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流水帐running account aT(Pf7 O  
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暂记帐||未定帐suspense account `HgT5}  
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过期帐||延滞帐overdue account||pastdue account s8{3~Hv  
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杂项帐户sundry account ~{*FjZ`h  
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详细帐单||明细表detail account ;6L<Syl5  
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呆帐bad account JnmJN1@I  
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会计项目title of account 5X|=qZ  
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会计薄||帐薄account-book G!8O*4+A  
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营业报告书||损益计算表account of budiness||business report MQD UJ^I$  
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借贷细帐||交验帐account rendered dU3UCD+2y  
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明细帐account stated +Ys<V  
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与…银行开立一户头to open an account with <o3e0JCq  
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与…银行建立交易to keep account with QSW03/_f  
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继续记帐to keep account 69!J'kM[  
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与…有交易to have an account with pez[qs  
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作成会计帐||有往来帐项to make out an account with r'7;:  
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清算||清理债务to make up an account PM=
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清洁帐目||与…停止交易to close ones account with w+=>b  
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结帐to close an account 4+:Q"  
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清理未付款to ask an account||to demand an account 7Wmk"gp  
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结清差额to balance the account with B0?E$8a  
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清算to settle an account||to liquidate an account||to square an account 5,:>.LRA  
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审查帐目||监查帐目to audit an account ZK[4n5}  
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检查帐目to examine an account 2o] V q  
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转入A的帐户to charge the amount to As account "A~\$  
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以计帐方式付款to pay on account b] DF7 U  
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代理某人||为某人on ones account||on account of one E y1mlW  
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为自己计算||独立帐目on ones own account /csj(8^w  
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由某人收益并负风险on ones account and risk||for ones account and risk )[|TxXz d  
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由某人负担for ones account||for account of one 4:.yE|@h[  
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按某人指示||列入某人帐户by order and for account of one }b)7gd=  
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列入5月份帐目for May account [#`)Bb&w  
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编入某中帐项下to pass to the account of||to place to the account of .|^L\L(!  
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寄出清算书to send in an account||to send in render an account Jz(wXp  
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支票薄cheque book o
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支票陈票人cheque drawer ;)].Dj9  
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持票人cheque holder  =z`#n}v  
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不记名支票cheque to bearer||bearer cheque Kq&b1x  
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记名支票||认人支票cheque to order Qau\6p>^  
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到期支票antedated cheque uflRW+-2  
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未到期支票postdated cheque 1~rZka[s  
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保付支票certified cheque W Cz+  
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未获兑现支票，退票returned cheque =, kH(rp2  
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横线支票crossed cheque yvN;|R  
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普通横线general crossing o}QtKf)W  
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特别横线special crossing Z'/sZ3Q}  
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空白支票blank cheque xn1=@0 a  
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失效支票，过期支票stale cheque #\DKU@|h  
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普通支票open cheque { [S@+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `)Z+]5:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )TH~Tq:  
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支票换现金||兑现to cash a cheque e/S^Rx4W  
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清理票款to clear a cheque gJkvH[hDY  
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保证兑现to certify a cheque 0/Q"~H?%  
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填写支票数额to fill up a cheque YY? }/r  
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支票上划线to cross a cheque Hf^Tok^6@]  
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开发支票to make out a cheque fD>0  
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签发支票，开立支票to draw a cheque||to issue a cheque \q |n0>  
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透支支票to overdraw a cheque tWo MUp  

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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque ;4g_~fB  
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支票退票to dishonour a cheque qL\*rYe<  
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拒付支票to refuse a cheque zF F=v7[j  
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拒付支票to stop payment of a cheque 4]\t6,Cz8  
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提示要求付款to present for payment j& S8x|5  
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见票即付持票人payable to bearer Z~Mq5#3F  
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支付指定人payable to order L
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已过期||无效out of date||stale P7Th94  
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请给出票人R/D||refer to drawer <0)ud)~u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GA.bRN2CI2  
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文字与数字不一致words and figures differ p''"E$B/(  
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支票 QhQ"OVFr#  
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时间已过account closed qlITQKGG  
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更改处应加盖印章alterations require initials -{U>} Y)  
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时间已过effects not cleared F4E3c4 81  
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停止付款payment stopped 76A>^Bs\/  
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支票毁损cheque mutilated S=H_ 9io  
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汇款||寄钱to remit||to send money ~,*YmB=Z  
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寄票供取款||支票支付to send a cheque for payment p&sK\
 
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寄款人a remitter 6Z&u  
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收款人a remittee hkwa""-  
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国外汇票foreign Bill 3g0u#t{  
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国内汇票inland Bill w=D%D8 r2  
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跟单汇票documentary bill :'y{dbKp"  
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空头汇票accommodation bill VX;zZ`BJ  
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原始汇票original bill 9p2>`L  
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改写||换新票据renewed bill t=Z&eKDC  
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即期汇票sight bill||bill on demand =R&)hlm  
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…days after date||…days after date…日后付款
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…months after date||…months after date…月后付款 l:Dn3Q  
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见票后…日付款…days after sight||…days sight :[Qp2Gg O\  
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见票后…月付款…months after sight||…months sight g7xb yBo7  
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同组票据set of bills 3ppuQQ  

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单张汇票sola of exchange||sole of exchange g4N%PV8  
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远期汇票usance bill||bill at usance 6Z~Ya\~.g.  
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长期汇票long bill 0VzXDb>`  
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短期汇票short bill /61by$
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逾期汇票overdue bill !\CG,Ek  
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宽限日期days of grace ^8:VWJM  
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电汇telegraphic transfer （T.T） eGLO!DdxZ  
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邮汇postal order||postal note （Am.）||post office order||money order 9#uIC7M  
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本票promissory note （P/N） kI%peb?  
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押汇负责书||押汇保证书letter of hypothecation 7i8eg*Gl  
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副保||抵押品||付属担保物collateral security )!e3.C|V1W  
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担保书trust receipt||letter of indemnity GM](=|
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承兑||认付acceptance ]ni6p&b>  
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单张承兑general acceptance <FU on  
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有条件承兑qualified acceptance Q&xjF@I  

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附条件认付conditional acceptance :\b|dvI<  
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部分认付partial acceptance   ZqQ*}l5