[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。   m[~fT(NI  
会计报表statement of account QKW; r  
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往来帐目account current nH*JR  
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现在往来帐||存款额current accout r(g:b ^S  
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销货帐account sales F Xbf7G)H  
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共同计算帐项joint account : b9X?%L~  
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未决帐项outstanding account sFhmp  
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贷方帐项credit account||creditor account ;[pY>VJ(  
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借方帐项debit account||debtor account KmUH([#  
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应付帐||应付未付帐account payable ){~]-VK  
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应收帐||应收未收帐account receivable CF|4, K)  
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新交易||新帐new account yL ?dC"c  
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未决帐||老帐old account y+R*<5qC<  
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现金帐cash account j,:vK  
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流水帐running account ;:)1:Dy5  
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暂记帐||未定帐suspense account o8Q+hZB}A  
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过期帐||延滞帐overdue account||pastdue account `Z)]mH\X  
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杂项帐户sundry account hoJ{C 0  
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详细帐单||明细表detail account /E%r@Rui3$  
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呆帐bad account xoT|fgb  
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会计项目title of account =~|:93]k  
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会计薄||帐薄account-book *'BA# /
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营业报告书||损益计算表account of budiness||business report JsDugn ,B  
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借贷细帐||交验帐account rendered S8S<>W  
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明细帐account stated =xf7lN'  
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与…银行开立一户头to open an account with  S2!$  
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与…银行建立交易to keep account with 8*-N@j8  
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继续记帐to keep account ~8htg8CZ`  
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与…有交易to have an account with L<` p;?  
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作成会计帐||有往来帐项to make out an account with qFpRY7eq  
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清算||清理债务to make up an account r\x"nS  
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清洁帐目||与…停止交易to close ones account with |+|q`SwJ  
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结帐to close an account <,Z6=M
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清理未付款to ask an account||to demand an account `1Cg)\&[e0  
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结清差额to balance the account with 7:cmBkXm  
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清算to settle an account||to liquidate an account||to square an account #$ Q2ijT0  
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审查帐目||监查帐目to audit an account &E(KOfk#  
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检查帐目to examine an account ohod)8  
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转入A的帐户to charge the amount to As account HF\|mL  
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以计帐方式付款to pay on account >;9+4C<z0  
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代理某人||为某人on ones account||on account of one ("+J*u*kq_  
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为自己计算||独立帐目on ones own account 04u^Q  
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由某人收益并负风险on ones account and risk||for ones account and risk @5im*ubzM  
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由某人负担for ones account||for account of one R'#1|eWCa  
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按某人指示||列入某人帐户by order and for account of one bGO[P<<  
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列入5月份帐目for May account R[%ZyQ_  
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编入某中帐项下to pass to the account of||to place to the account of e)#O-y  
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寄出清算书to send in an account||to send in render an account H;eGB
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支票薄cheque book t,f)!D$
 
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支票陈票人cheque drawer lVw77bZ  
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持票人cheque holder f4h|Nn%;  
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不记名支票cheque to bearer||bearer cheque Hju7 gP=y}  
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记名支票||认人支票cheque to order kwcH$w<I  
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到期支票antedated cheque ;j#(%U]Vp  
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未到期支票postdated cheque B5nzkJV<X  
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保付支票certified cheque [\Ks+S  
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未获兑现支票，退票returned cheque t7t?xk!2  
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横线支票crossed cheque [YGPcGw  
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普通横线general crossing d>RoH]K4  
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特别横线special crossing Ew&pwsQ  
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空白支票blank cheque q{fgsc8v\  
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失效支票，过期支票stale cheque  ~x!"(  
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普通支票open cheque WN5`zD$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "vH>xBR[%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ! H^,p$`[i  
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支票换现金||兑现to cash a cheque >dr34=(  
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清理票款to clear a cheque KKCzq |  
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保证兑现to certify a cheque $4*wK@xu  
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填写支票数额to fill up a cheque $*KM%M6  
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支票上划线to cross a cheque J%:D%=9 )  
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开发支票to make out a cheque vg.K-"yQW  
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签发支票，开立支票to draw a cheque||to issue a cheque cl'#nLPz;  
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透支支票to overdraw a cheque Yp;6.\Z8[  
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背书支票to endorse a cheque (L2:|1P )  
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请付票款||清付票款to pay a cheque||to honour a cheque #guq/g$  
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支票退票to dishonour a cheque x=7qC#+)  
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拒付支票to refuse a cheque dB=aq34l  
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拒付支票to stop payment of a cheque &l<~Xd#  
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提示要求付款to present for payment #% 1|$V*:  
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见票即付持票人payable to bearer FZi'#(y  
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支付指定人payable to order {<k}U;uiO  
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已过期||无效out of date||stale AgU 7U/yk  
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请给出票人R/D||refer to drawer 'C")X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mz<wYV*  
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文字与数字不一致words and figures differ $(PWN6{\r^  
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支票 6Y-sc*5  
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时间已过account closed M)T
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更改处应加盖印章alterations require initials xn`<g|"#  
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时间已过effects not cleared wsg u# as|  
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停止付款payment stopped h4 X>  
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支票毁损cheque mutilated x .:k0;%Q  
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汇款||寄钱to remit||to send money 1M F0HiC  
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寄票供取款||支票支付to send a cheque for payment hG3p"_ L  
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寄款人a remitter ncy?w e  
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收款人a remittee F~Z~OqCS  
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国外汇票foreign Bill XJ.ER LR.  
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国内汇票inland Bill -UhGacw  
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跟单汇票documentary bill s7~[7  
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空头汇票accommodation bill ]("5O V5  
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原始汇票original bill tluyx  
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改写||换新票据renewed bill 2EdKxw3$]  
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即期汇票sight bill||bill on demand );cu{GY  
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…days after date||…days after date…日后付款 e0#/3$\aSV  
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…months after date||…months after date…月后付款 #]@<YKoV{  
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见票后…日付款…days after sight||…days sight ^rKA=siz  
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见票后…月付款…months after sight||…months sight 4l2xhx  
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同组票据set of bills UI*^$7z1 +  
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单张汇票sola of exchange||sole of exchange ;gh#8JkI  
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远期汇票usance bill||bill at usance A-GRuC  
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长期汇票long bill JYbE(&l%de  
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短期汇票short bill sI u{_b  
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逾期汇票overdue bill r3@Q(Rb  
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宽限日期days of grace U#O6l-xe]  
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电汇telegraphic transfer （T.T） hSZ0 }/  
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邮汇postal order||postal note （Am.）||post office order||money order '8NKrI  
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本票promissory note （P/N） Tr1#=&N0  
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押汇负责书||押汇保证书letter of hypothecation T,72I  
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副保||抵押品||付属担保物collateral security !8"516!d|p  
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担保书trust receipt||letter of indemnity %C= {\]-2~  
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承兑||认付acceptance ]@op  
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单张承兑general acceptance YF=@nR$_~j  
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有条件承兑qualified acceptance x.r~e)x=  
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附条件认付conditional acceptance tvptawA.  
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部分认付partial acceptance   dL<okw