[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。   C]A.i2o8  
会计报表statement of account l!u_"I8j5  
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往来帐目account current F7#J
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现在往来帐||存款额current accout 8bld3p"^  
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销货帐account sales %1+4_g9  
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共同计算帐项joint account Z4ImV~m  
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未决帐项outstanding account aQ@o H#
 
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贷方帐项credit account||creditor account e+fN6v5pU  
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借方帐项debit account||debtor account IJcsmNWm  
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应付帐||应付未付帐account payable 63IM]J  
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应收帐||应收未收帐account receivable J5,9_uo]  
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新交易||新帐new account HJ.-Dg5U  
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未决帐||老帐old account >Cq<@$I2EB  
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现金帐cash account gL /9/b4  
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流水帐running account IO<6  
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暂记帐||未定帐suspense account XC#oB~K'  
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过期帐||延滞帐overdue account||pastdue account N?`' /e  
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杂项帐户sundry account w7 &A0M  
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详细帐单||明细表detail account {R{=+2K!|k  
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呆帐bad account 4E}Yt$|  
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会计项目title of account :\_ 5oVb  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report }c:M^Ff  
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借贷细帐||交验帐account rendered &5!8F(7  
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明细帐account stated >/6 _ ^  
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与…银行开立一户头to open an account with MiX43Pk]  
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与…银行建立交易to keep account with oxtay7fx  
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继续记帐to keep account (**oRwr%  
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与…有交易to have an account with pTuS*MYz  
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作成会计帐||有往来帐项to make out an account with K@ %].:  
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清算||清理债务to make up an account 5~S5F3  
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清洁帐目||与…停止交易to close ones account with dQG=G%W  
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结帐to close an account [_:nHZb  
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清理未付款to ask an account||to demand an account x|29L7i  
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结清差额to balance the account with K|s,ru  
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清算to settle an account||to liquidate an account||to square an account rW#T vUn  
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审查帐目||监查帐目to audit an account bQ5\ ]5M  
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检查帐目to examine an account 9Gz=lc[!7  
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转入A的帐户to charge the amount to As account 9MqGIOQ${j  
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以计帐方式付款to pay on account P1f[%1  
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代理某人||为某人on ones account||on account of one -H-~;EzU  
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为自己计算||独立帐目on ones own account ~7Ux@Sx;  
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由某人收益并负风险on ones account and risk||for ones account and risk caX< n>  
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由某人负担for ones account||for account of one zp?`N;  
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按某人指示||列入某人帐户by order and for account of one +x}<IS8  
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列入5月份帐目for May account ;YL i{  
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编入某中帐项下to pass to the account of||to place to the account of n'6jou  
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寄出清算书to send in an account||to send in render an account l%i+cOD  
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支票薄cheque book "kqPmeI  
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支票陈票人cheque drawer '1/i"yoW  
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持票人cheque holder jWfa;&Ra  
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不记名支票cheque to bearer||bearer cheque =_u4=4
 
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记名支票||认人支票cheque to order UFuX@Lu0  
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到期支票antedated cheque '2^Q1{ :\  
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未到期支票postdated cheque 6!FQzFCZq  
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保付支票certified cheque rw #$lP  
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未获兑现支票，退票returned cheque n.0fVV-A  
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横线支票crossed cheque H_Q+&9^/  
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普通横线general crossing ~Jz6O U*z  
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特别横线special crossing E~oOKQ5W  
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空白支票blank cheque RrQJ/ts7}  
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失效支票，过期支票stale cheque }U"&8%PZr  
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普通支票open cheque hQDXlFHT  
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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`SvMkP)+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :&9s,l  
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支票换现金||兑现to cash a cheque 'AH0ww_)n  
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清理票款to clear a cheque 2a Q[zK  
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保证兑现to certify a cheque 6G""I]uT  
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填写支票数额to fill up a cheque ^sLdAC  
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支票上划线to cross a cheque sN01rtB(UT  
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开发支票to make out a cheque >jc [nk  
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签发支票，开立支票to draw a cheque||to issue a cheque _5Ct]vy  
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透支支票to overdraw a cheque 7}5JDG
 
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背书支票to endorse a cheque PmEsN&YP]  
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请付票款||清付票款to pay a cheque||to honour a cheque gu.}M:u  
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支票退票to dishonour a cheque ['tY4$L(  
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拒付支票to refuse a cheque #r~#
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拒付支票to stop payment of a cheque Gk&)08  
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提示要求付款to present for payment ~t~k2^)|"  
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见票即付持票人payable to bearer qvKG-|j  
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支付指定人payable to order .|>3k'<l  
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已过期||无效out of date||stale |tMWCA  
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请给出票人R/D||refer to drawer i
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }Gm>`cw-  
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文字与数字不一致words and figures differ c&
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支票 _~J {wM  
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时间已过account closed K6/Q}W
 
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更改处应加盖印章alterations require initials b"uu   
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时间已过effects not cleared [P=Jw:E  
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停止付款payment stopped FxtQXu-g  
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支票毁损cheque mutilated jrlVvzZ  
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汇款||寄钱to remit||to send money h-#6av:  
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寄票供取款||支票支付to send a cheque for payment LqoB 10Kc\  
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寄款人a remitter (
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收款人a remittee hYT0l$Ng  
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国外汇票foreign Bill @Q ]
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国内汇票inland Bill JgKO|VO  
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跟单汇票documentary bill $<dH?%!7  
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空头汇票accommodation bill F 5bj=mI  
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原始汇票original bill ]^. _z  
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改写||换新票据renewed bill T6y\|  
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即期汇票sight bill||bill on demand ~RW+GTe  
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…days after date||…days after date…日后付款 v+W&9>  
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…months after date||…months after date…月后付款 (Z+.45{-  
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见票后…日付款…days after sight||…days sight ?qv
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见票后…月付款…months after sight||…months sight %+aCJu[k(z  
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同组票据set of bills =J
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance gldAP:  
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长期汇票long bill aG-vtld  
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短期汇票short bill ]vB$~3||  
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逾期汇票overdue bill WqR&&gz  
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宽限日期days of grace T )&A2q  
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电汇telegraphic transfer （T.T） \:P>l
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邮汇postal order||postal note （Am.）||post office order||money order mn'A9er  
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本票promissory note （P/N） ./XYd"p  
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押汇负责书||押汇保证书letter of hypothecation H
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副保||抵押品||付属担保物collateral security b8H{8{wi|  
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担保书trust receipt||letter of indemnity HGl|-nW>  
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承兑||认付acceptance IM*y|UHt  
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单张承兑general acceptance oE6tauQn  
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有条件承兑qualified acceptance UB@Rs|)  
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附条件认付conditional acceptance C-xr"]#]  
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部分认付partial acceptance   VC Ywz B