[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。   rT-.'aQ2t  
会计报表statement of account L>Ze*dt  
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往来帐目account current 4!3<[J;N;  
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现在往来帐||存款额current accout
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销货帐account sales U0|bKU  
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共同计算帐项joint account 7bGOE_r  
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未决帐项outstanding account ;$]a.9 -  
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贷方帐项credit account||creditor account U5
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借方帐项debit account||debtor account F7=\*U  
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应付帐||应付未付帐account payable )\W}&9 >  
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应收帐||应收未收帐account receivable %rl<%%T#.M  
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新交易||新帐new account .G<Or`K^i  
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未决帐||老帐old account =8]Ru(#Ig  
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现金帐cash account a@? Bv  
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流水帐running account e9C
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暂记帐||未定帐suspense account O "Aeg|  
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过期帐||延滞帐overdue account||pastdue account J|z' <W  
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杂项帐户sundry account *JWPt(bnI  
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详细帐单||明细表detail account LG?b]'#  
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呆帐bad account S! .N3ezn  
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会计项目title of account 2T"[$iH!7  
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会计薄||帐薄account-book Yp$@i20  
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营业报告书||损益计算表account of budiness||business report !Ome;gS)  
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借贷细帐||交验帐account rendered hnv0Loe.IW  
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明细帐account stated ("J_< p  
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与…银行开立一户头to open an account with MV?sr[V-oP  
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与…银行建立交易to keep account with @N\ Ht'f  
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继续记帐to keep account A~wyn5:_  
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与…有交易to have an account with rGSi !q  
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作成会计帐||有往来帐项to make out an account with 5R#:ALwX:  
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清算||清理债务to make up an account Ns[.g uWu-  
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清洁帐目||与…停止交易to close ones account with yc@:*Z  
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结帐to close an account /C[XC7^4'  
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清理未付款to ask an account||to demand an account vb k4  
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结清差额to balance the account with KKJa?e`C  
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清算to settle an account||to liquidate an account||to square an account =D?{d{JT  
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审查帐目||监查帐目to audit an account [E/^bM+  
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检查帐目to examine an account [$%0[;jtS  
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转入A的帐户to charge the amount to As account }{ "RgT-qG  
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以计帐方式付款to pay on account xT3l>9i  
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代理某人||为某人on ones account||on account of one |:d:uj/  
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为自己计算||独立帐目on ones own account u&ozc  
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由某人收益并负风险on ones account and risk||for ones account and risk G@Vz }B:=  
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由某人负担for ones account||for account of one Kkz2N  
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按某人指示||列入某人帐户by order and for account of one h\$
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列入5月份帐目for May account _79 ?,U]  
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编入某中帐项下to pass to the account of||to place to the account of ;Cqjg.wkB  
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寄出清算书to send in an account||to send in render an account )Y+?)=~  
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支票薄cheque book -#?p16qz5  
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支票陈票人cheque drawer ePJtdKN :  
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持票人cheque holder lhA<wV1-9G  
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不记名支票cheque to bearer||bearer cheque 'qg q8  
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记名支票||认人支票cheque to order KGm"-W  
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到期支票antedated cheque z<F.0~)jb  
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未到期支票postdated cheque RZ[r XV5  
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保付支票certified cheque  -'|pt,)  
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未获兑现支票，退票returned cheque .#;;pu7W  
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横线支票crossed cheque *S.2p*Vd  
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普通横线general crossing %XqLyeOS  
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特别横线special crossing ud`.}H~aB  
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空白支票blank cheque T!hU37g h?  
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失效支票，过期支票stale cheque d& @KGJ  
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普通支票open cheque ,7pO-:*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  -[a0\H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0}Xkj)R,  
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支票换现金||兑现to cash a cheque Vd|5JA}<"  
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清理票款to clear a cheque @yB!?x  
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保证兑现to certify a cheque Uz H)fB  
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填写支票数额to fill up a cheque \x x<\8Qr_  
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支票上划线to cross a cheque .$4DK*  
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开发支票to make out a cheque q`}Q[Li  
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签发支票，开立支票to draw a cheque||to issue a cheque pLBp[GQ  
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透支支票to overdraw a cheque P}&7G-  
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背书支票to endorse a cheque .rG Rdb  
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请付票款||清付票款to pay a cheque||to honour a cheque tJ.LPgfZ  
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支票退票to dishonour a cheque TR{8A^XhE8  
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拒付支票to refuse a cheque 1(hgSf1WH  
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拒付支票to stop payment of a cheque ;-^WUf|
 
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提示要求付款to present for payment p5)A"p8"9,  
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见票即付持票人payable to bearer Zf]d'oW{/  
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支付指定人payable to order %>xW_5;Z  
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已过期||无效out of date||stale [ "J  
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请给出票人R/D||refer to drawer vh?({A#>.E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1ZhJ?PI,9{  
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文字与数字不一致words and figures differ $Xz9xzOR  
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支票 W.zA1S  
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时间已过account closed i1 SP  
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更改处应加盖印章alterations require initials ^x4,}'(  
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时间已过effects not cleared qx0J}6+NlU  
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停止付款payment stopped R
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支票毁损cheque mutilated mjBX a  
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汇款||寄钱to remit||to send money #
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寄票供取款||支票支付to send a cheque for payment VWLou j
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寄款人a remitter n]9y Cr  
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收款人a remittee ;"joebZ/  
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国外汇票foreign Bill zpg*hlv   
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国内汇票inland Bill s'} oVx]  
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跟单汇票documentary bill lD !^MqK  
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空头汇票accommodation bill AO8`ItNZdT  
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原始汇票original bill ']}ZI 8  
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改写||换新票据renewed bill SC86+  
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即期汇票sight bill||bill on demand M@s2T|bQw  
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…days after date||…days after date…日后付款 OU0\xx1/  
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…months after date||…months after date…月后付款 FS`{3d2K +  
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见票后…日付款…days after sight||…days sight i(L;1 `  
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见票后…月付款…months after sight||…months sight v

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同组票据set of bills GG%j+Ed  
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单张汇票sola of exchange||sole of exchange 4J-)+C/edx  
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远期汇票usance bill||bill at usance l"b 78n  
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长期汇票long bill &xrm;pO  
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短期汇票short bill jD$ T  
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逾期汇票overdue bill D8BK/E-  
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宽限日期days of grace Hc5@gN  
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电汇telegraphic transfer （T.T） YDC[s ^d5  
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邮汇postal order||postal note （Am.）||post office order||money order Wi hQ j  
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本票promissory note （P/N） 0[);v
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押汇负责书||押汇保证书letter of hypothecation (#X/sZQh  
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副保||抵押品||付属担保物collateral security 9@:H9"w  
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担保书trust receipt||letter of indemnity )=[K$>0k  
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承兑||认付acceptance 8/Z JkI  
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单张承兑general acceptance }\OLBg/  
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有条件承兑qualified acceptance y? )v-YGu  
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附条件认付conditional acceptance 4/~
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部分认付partial acceptance   k2j:s}RHY