[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。   -<e_ ^  
会计报表statement of account  %MEWw  
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往来帐目account current }FX:sa?5  
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现在往来帐||存款额current accout xqauSW  
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销货帐account sales gJg+ ]-h/  
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共同计算帐项joint account 7ZUS  
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未决帐项outstanding account 3{TE6&HIa  
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贷方帐项credit account||creditor account #T8PgmR  
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借方帐项debit account||debtor account GC(QV}9z"  
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应付帐||应付未付帐account payable ^S(QvoaQ  
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应收帐||应收未收帐account receivable " BU4\QF-  

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新交易||新帐new account db>"2
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未决帐||老帐old account Fz5eCe\B  
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现金帐cash account d^0-|sx  
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流水帐running account JZE<oQ_Jm  
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暂记帐||未定帐suspense account -67!u;  
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过期帐||延滞帐overdue account||pastdue account eu//Q'W  
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杂项帐户sundry account -<tTT  
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详细帐单||明细表detail account \ )2'+R  
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呆帐bad account 2/x~w~3U  
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会计项目title of account g O8~$Aj  
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会计薄||帐薄account-book SUL\|z`5  
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营业报告书||损益计算表account of budiness||business report AR g]GV/L  
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借贷细帐||交验帐account rendered y-Lm^GW4  
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明细帐account stated P75@Yu(  
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与…银行开立一户头to open an account with .4y44: T  
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与…银行建立交易to keep account with P|a|4Bb+fW  
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继续记帐to keep account S5cs(}Bq  
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与…有交易to have an account with q%XjJ -s:  
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作成会计帐||有往来帐项to make out an account with p;mV?B?oAQ  
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清算||清理债务to make up an account LVy (O9g  
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清洁帐目||与…停止交易to close ones account with w(Q{;RNM;  
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结帐to close an account %htwq]rZd  
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清理未付款to ask an account||to demand an account Ls &-8  
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结清差额to balance the account with !]&+g'aC3  
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清算to settle an account||to liquidate an account||to square an account 4u1au1 c  
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审查帐目||监查帐目to audit an account A!a.,{fZ  
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检查帐目to examine an account |
  
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转入A的帐户to charge the amount to As account 1:q`KkJx  
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以计帐方式付款to pay on account f
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代理某人||为某人on ones account||on account of one u_Xp
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为自己计算||独立帐目on ones own account 7_L$XIa  
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由某人收益并负风险on ones account and risk||for ones account and risk $IJ"fs  
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由某人负担for ones account||for account of one ,be$~7qS  
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按某人指示||列入某人帐户by order and for account of one Ru$%gh>v  
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列入5月份帐目for May account ]#W9l\  
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编入某中帐项下to pass to the account of||to place to the account of :b,An'H  
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寄出清算书to send in an account||to send in render an account nd{k D>a  
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支票薄cheque book cvjZ$Fcc%(  
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支票陈票人cheque drawer 96%N  
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持票人cheque holder % "^CrG  
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不记名支票cheque to bearer||bearer cheque {#z[iiB  
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记名支票||认人支票cheque to order VYQ]?XF3i  
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到期支票antedated cheque <,JO  
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未到期支票postdated cheque 2>m"CG  
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保付支票certified cheque )#,a'~w  
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未获兑现支票，退票returned cheque X&A2:A 6\+  
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横线支票crossed cheque |oR#j `  
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普通横线general crossing J,k.*t:  
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特别横线special crossing H`7T;`Yb  
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空白支票blank cheque Cm-dos  
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失效支票，过期支票stale cheque ^vTp. 7o~5  
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普通支票open cheque TU9$5l/;g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cZAf?,>u  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K pmq C$  
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支票换现金||兑现to cash a cheque }q:4Zh'l!  
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清理票款to clear a cheque ex|h&Vma2V  
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保证兑现to certify a cheque aO*v"^oF  
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填写支票数额to fill up a cheque 1}OM"V  
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支票上划线to cross a cheque >&Y\g?Z6G  
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开发支票to make out a cheque 18>v\Hi<  
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签发支票，开立支票to draw a cheque||to issue a cheque 0*6Q8`I  
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透支支票to overdraw a cheque }w{E<C(M  
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背书支票to endorse a cheque Xi!e=5&Pa  
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请付票款||清付票款to pay a cheque||to honour a cheque i$CF
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支票退票to dishonour a cheque Y.%Vvg4z3  
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拒付支票to refuse a cheque T/jxsIt3  
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拒付支票to stop payment of a cheque g-cg3Vso  
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提示要求付款to present for payment _AH_<Z(  
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见票即付持票人payable to bearer @[{5{ y  
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支付指定人payable to order nI8zT0o  
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已过期||无效out of date||stale N]&hw&R{Q  
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请给出票人R/D||refer to drawer Bf" ZmG9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?',Wn3A  
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文字与数字不一致words and figures differ ri4:w_/{,Y  
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支票 &"Fz)}  
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时间已过account closed R S] N%`]  
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更改处应加盖印章alterations require initials ?i}wm`  
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时间已过effects not cleared etk|%%J  
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停止付款payment stopped 4}]In/yA  
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支票毁损cheque mutilated @9\E  
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汇款||寄钱to remit||to send money fqn;,!D?9  
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寄票供取款||支票支付to send a cheque for payment @FN1o4&3  
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寄款人a remitter ?l`|j*  
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收款人a remittee q'jInwY|x  
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国外汇票foreign Bill vQ[ TcV  
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国内汇票inland Bill 8,:lw3x1  
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跟单汇票documentary bill Q|Nw @7$`  
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空头汇票accommodation bill 5=;'LW
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原始汇票original bill 'A/f>W  
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改写||换新票据renewed bill bbWW|PtWwP  
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即期汇票sight bill||bill on demand 'WwD$e0=  
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…days after date||…days after date…日后付款 L(BL_  
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…months after date||…months after date…月后付款 ,
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见票后…日付款…days after sight||…days sight -yY]0  
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见票后…月付款…months after sight||…months sight }do=lm?/  
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同组票据set of bills "R-Pe\W  
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单张汇票sola of exchange||sole of exchange !:|D[1m  
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远期汇票usance bill||bill at usance |A:+[35  
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长期汇票long bill wTVd){q`.  
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短期汇票short bill vce1'aW  
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逾期汇票overdue bill 6s&%~6J,  
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宽限日期days of grace sTFRu  
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电汇telegraphic transfer （T.T） O:te;l QK  
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邮汇postal order||postal note （Am.）||post office order||money order )Xd2qbi  
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本票promissory note （P/N） M9dUo7  
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押汇负责书||押汇保证书letter of hypothecation J
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副保||抵押品||付属担保物collateral security /*) =o+  
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担保书trust receipt||letter of indemnity O=wu0n  
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承兑||认付acceptance tz"zQC$  

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单张承兑general acceptance dEM=U;  
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有条件承兑qualified acceptance NHq*&xy  
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附条件认付conditional acceptance E0Jk=cq  
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部分认付partial acceptance   }X[wWH