[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。   8|7Tk[X1j  
会计报表statement of account WNL3
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往来帐目account current g3x192f  
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现在往来帐||存款额current accout R 8Iac[N  
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销货帐account sales L{gFk{@W  
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共同计算帐项joint account Ud{-H_m+  
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未决帐项outstanding account -F5U.6~`!  
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贷方帐项credit account||creditor account (iWNvVGS  
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借方帐项debit account||debtor account 53(m9YLk  
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应付帐||应付未付帐account payable u $sX6  
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应收帐||应收未收帐account receivable A#jiCIc  
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新交易||新帐new account X .272q<.  
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未决帐||老帐old account Rj E,Wn  
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现金帐cash account p.l]%\QI  
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流水帐running account YDQV,`S7  
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暂记帐||未定帐suspense account L;z-,U$;%R  
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过期帐||延滞帐overdue account||pastdue account T`WFY  
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杂项帐户sundry account :*oI"U*f  
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详细帐单||明细表detail account RcHyePuF)R  
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呆帐bad account b(XhwkGVq  
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会计项目title of account NGxi i$F  
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会计薄||帐薄account-book s!+?)bB  
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营业报告书||损益计算表account of budiness||business report 5Y,e}+I>  
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借贷细帐||交验帐account rendered =ecv
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明细帐account stated `i.f4]r  
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与…银行开立一户头to open an account with (Bmjz*%M  
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与…银行建立交易to keep account with Ia(A&Za  
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继续记帐to keep account ~ib#x~Db  
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与…有交易to have an account with @lmke>  
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作成会计帐||有往来帐项to make out an account with 8F@6 ^9C  
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清算||清理债务to make up an account /g8yc'{p  
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清洁帐目||与…停止交易to close ones account with $GPA6  
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结帐to close an account bh_ALu^CSX  
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清理未付款to ask an account||to demand an account V,Gt5lL&/!  
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结清差额to balance the account with -,i1T(p1  
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清算to settle an account||to liquidate an account||to square an account |_ @ia
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审查帐目||监查帐目to audit an account GV2}K <s  
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检查帐目to examine an account eR}d"F4W  
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转入A的帐户to charge the amount to As account NT-du$!u  
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以计帐方式付款to pay on account w"sRK  
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代理某人||为某人on ones account||on account of one `hfwZ*s  
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为自己计算||独立帐目on ones own account d_yqmx?w  
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由某人收益并负风险on ones account and risk||for ones account and risk G%>[I6G  
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由某人负担for ones account||for account of one 9XoKOR(  
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按某人指示||列入某人帐户by order and for account of one CHLMY}O0  
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列入5月份帐目for May account YnNei 7R  
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编入某中帐项下to pass to the account of||to place to the account of ?hwQY}  
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寄出清算书to send in an account||to send in render an account Pq`4Y  K  
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支票薄cheque book E lYHA  
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支票陈票人cheque drawer !<~Ig/  
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持票人cheque holder QzS{2Y[OQ  
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不记名支票cheque to bearer||bearer cheque %k2zsM  
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记名支票||认人支票cheque to order 2R_k$kHl  
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到期支票antedated cheque IAtZ-cM<  
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未到期支票postdated cheque T xN5K`q  
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保付支票certified cheque jrW7AT)\  
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未获兑现支票，退票returned cheque  ,cB`j7p(  
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横线支票crossed cheque H11Wb(6Wu  
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普通横线general crossing y}3V3uqK  
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特别横线special crossing WRnUF[y+)  
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空白支票blank cheque :Rq D0>1  
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失效支票，过期支票stale cheque 1HZexV  
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普通支票open cheque ]f\rB8k|&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4bKZ@r%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dzcPSbbpt  
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支票换现金||兑现to cash a cheque .c',?[S/vH  
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清理票款to clear a cheque g"!B |  
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保证兑现to certify a cheque 5n"'M&Ce  
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填写支票数额to fill up a cheque ':fVb3A[*d  
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支票上划线to cross a cheque $V+ze*ra  
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开发支票to make out a cheque a7CJ~
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签发支票，开立支票to draw a cheque||to issue a cheque lKa}Bcd  
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透支支票to overdraw a cheque YS/DIH{9e  
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背书支票to endorse a cheque #-{4 Jx  
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请付票款||清付票款to pay a cheque||to honour a cheque 9
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支票退票to dishonour a cheque }6o` in>M  
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拒付支票to refuse a cheque bclA+!1  
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拒付支票to stop payment of a cheque a|OX
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提示要求付款to present for payment [rf.P'p%  
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见票即付持票人payable to bearer T]0qd^\4w  
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支付指定人payable to order )K%AbKn  
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已过期||无效out of date||stale -l^u1z
 
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请给出票人R/D||refer to drawer uN'e~X6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g }5lG z4  
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文字与数字不一致words and figures differ eAPGy-  
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支票 va| 1N/&  
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时间已过account closed /wKL" M-%  
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更改处应加盖印章alterations require initials [>v.#:YM^  
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时间已过effects not cleared r 1nl!  
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停止付款payment stopped X=8y$Yy  
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支票毁损cheque mutilated "sdzm%  
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汇款||寄钱to remit||to send money Et}S*!IS  
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寄票供取款||支票支付to send a cheque for payment s#hI
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寄款人a remitter Zi/tax9C  
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收款人a remittee rO[c m}  
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国外汇票foreign Bill /H3z~PBa  
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国内汇票inland Bill z@Pv~"  
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跟单汇票documentary bill <NKmLAfX  
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空头汇票accommodation bill 4&N#d;ErC  
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原始汇票original bill S#Q 0aGj  
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改写||换新票据renewed bill Bm"-X:='  
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即期汇票sight bill||bill on demand ] MP*5U>;  
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…days after date||…days after date…日后付款 @I"&k!e<2  
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…months after date||…months after date…月后付款 pmwVVUEQ  
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见票后…日付款…days after sight||…days sight ml,FBBGq|-  
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见票后…月付款…months after sight||…months sight 2NMg+Lt8v  
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同组票据set of bills pq"Z,9,F%  
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单张汇票sola of exchange||sole of exchange 2t7P| b~V1  
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远期汇票usance bill||bill at usance mO=A50_&,Q  
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长期汇票long bill ~] &yHzp2  
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短期汇票short bill 5^ck$af  
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逾期汇票overdue bill u{-@,-{  
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宽限日期days of grace -
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电汇telegraphic transfer （T.T） ^IgQIN  
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邮汇postal order||postal note （Am.）||post office order||money order S zNZY&8 f  
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本票promissory note （P/N） .p=OAh<  
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押汇负责书||押汇保证书letter of hypothecation uO>x"D5tZ:  
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副保||抵押品||付属担保物collateral security !gJTKQX4  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance u/<ZGW(&s(  
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单张承兑general acceptance h<V,0sZ&:  
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有条件承兑qualified acceptance a~ RY 8s  
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附条件认付conditional acceptance kh@O_Q` j  
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部分认付partial acceptance   {Q
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