[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。   Im_`q\i  
会计报表statement of account qx/GioPU  
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往来帐目account current `}u~nu<  
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现在往来帐||存款额current accout TM':G9
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销货帐account sales L+QEFQ:r5  
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共同计算帐项joint account 5,qfr!hN,  
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未决帐项outstanding account M ~!*PCd5  
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贷方帐项credit account||creditor account QkzPzbF"  
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借方帐项debit account||debtor account G(4:yK0  
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应付帐||应付未付帐account payable /{1xpR  
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应收帐||应收未收帐account receivable Cl>'K*$F  
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新交易||新帐new account g >-iBxml  
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未决帐||老帐old account A"z')  
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现金帐cash account v =SC*  
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流水帐running account HPwmi[  
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暂记帐||未定帐suspense account 6eK18*j%H  
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过期帐||延滞帐overdue account||pastdue account N9:xtrJ]_J  
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杂项帐户sundry account `<Zp!Hl(j  
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详细帐单||明细表detail account )0RH"#,2L  
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呆帐bad account C8@SuJ  
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会计项目title of account R^fVwDl\  
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会计薄||帐薄account-book 3MiNJi#=2  
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营业报告书||损益计算表account of budiness||business report i4v7x;m_p  
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借贷细帐||交验帐account rendered i@Q)
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明细帐account stated ~%k<N/B  
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与…银行开立一户头to open an account with 6#KRI%adw`  
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与…银行建立交易to keep account with .& B_\*  
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继续记帐to keep account [^P25K  
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与…有交易to have an account with >QU1_'1r  
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作成会计帐||有往来帐项to make out an account with 7y&Fb  
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清算||清理债务to make up an account IO/2iSbW  
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清洁帐目||与…停止交易to close ones account with H"tS33  
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结帐to close an account ,pq<.?&E  
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清理未付款to ask an account||to demand an account 8G?'F${`  
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结清差额to balance the account with 
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清算to settle an account||to liquidate an account||to square an account 
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审查帐目||监查帐目to audit an account n6ETWjP  
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检查帐目to examine an account i%GjtYjS  
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转入A的帐户to charge the amount to As account Wct +T,8  
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以计帐方式付款to pay on account ]F r+cP  
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代理某人||为某人on ones account||on account of one 7 6~x|6)  
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为自己计算||独立帐目on ones own account >G92k76G  
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由某人收益并负风险on ones account and risk||for ones account and risk =i~/.Nu&  
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由某人负担for ones account||for account of one w:I^iI.  
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按某人指示||列入某人帐户by order and for account of one WM}:%T-  
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列入5月份帐目for May account <~!7?ak  
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编入某中帐项下to pass to the account of||to place to the account of ptQr8[FA  
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寄出清算书to send in an account||to send in render an account 4JKB6~Y  
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支票薄cheque book eft-]c+*0  
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支票陈票人cheque drawer ?t$sju(\  
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持票人cheque holder "zc@(OA[z  
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不记名支票cheque to bearer||bearer cheque ,w,>pO'[  
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记名支票||认人支票cheque to order 54WM*FZ  
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到期支票antedated cheque yZ~<! 5.P  
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未到期支票postdated cheque #B8`qFpQC  
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保付支票certified cheque H/Cv?GJF  
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未获兑现支票，退票returned cheque (9*s:)zD-  
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横线支票crossed cheque z}.!q{Q  
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普通横线general crossing =rl/l8|P  
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特别横线special crossing kQC>8"  
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空白支票blank cheque pu=T pSZ  
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失效支票，过期支票stale cheque {.bLh0  
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普通支票open cheque aw/Y#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EhEn|%S
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w!:u|  
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支票换现金||兑现to cash a cheque BT 98WR"\  
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清理票款to clear a cheque -2 v|d]3qG  
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保证兑现to certify a cheque PdMx6 Ab  
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填写支票数额to fill up a cheque ;s"m* 4N  
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支票上划线to cross a cheque @MtF^y
  
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开发支票to make out a cheque PfnhE>[>cf  
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签发支票，开立支票to draw a cheque||to issue a cheque R{!s%K&  
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透支支票to overdraw a cheque "uGJ\  
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背书支票to endorse a cheque K_]LK  
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请付票款||清付票款to pay a cheque||to honour a cheque {zbH.V[  
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支票退票to dishonour a cheque MuZ\<;W$  
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拒付支票to refuse a cheque L4Nk+R;  
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拒付支票to stop payment of a cheque !G\1$"T$  
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提示要求付款to present for payment
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见票即付持票人payable to bearer T]CvfvO
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支付指定人payable to order ]NTHit^EX  
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已过期||无效out of date||stale v]VIUVd  
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请给出票人R/D||refer to drawer X+&@$v1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OmU.9PDg-  
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文字与数字不一致words and figures differ "G`)x+<~Z8  
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支票 ^GRd;v=-@  
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时间已过account closed r43dnwX  
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更改处应加盖印章alterations require initials ;K:.*sAa  
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时间已过effects not cleared =3 -G  
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停止付款payment stopped 4AP<mo  
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支票毁损cheque mutilated :j9;P7&"?  
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汇款||寄钱to remit||to send money t3bN PK^  
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寄票供取款||支票支付to send a cheque for payment 8.9S91]=  
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寄款人a remitter B}*xrPj  
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收款人a remittee 1}V_:~7  
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国外汇票foreign Bill 53l9s<bOQ  
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国内汇票inland Bill 9nd'"$  
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跟单汇票documentary bill wAy;ZNu  
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空头汇票accommodation bill )8e_<^M  
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原始汇票original bill *[_?4*F  
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改写||换新票据renewed bill "-^TA_XfI  
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即期汇票sight bill||bill on demand cty.)e=  
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…days after date||…days after date…日后付款 WKmG
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…months after date||…months after date…月后付款 n;!t?jnf.  
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见票后…日付款…days after sight||…days sight )S>~h;  
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见票后…月付款…months after sight||…months sight 3LX<&."z  
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同组票据set of bills xOD;pRZQ  
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单张汇票sola of exchange||sole of exchange Yc\;`C  
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远期汇票usance bill||bill at usance -Z]?v
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长期汇票long bill f{5)yZ`J*  
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短期汇票short bill ugucq},[  
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逾期汇票overdue bill QT\S>}  
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宽限日期days of grace +<@7x16  
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电汇telegraphic transfer （T.T） In= 3#u ,M  
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邮汇postal order||postal note （Am.）||post office order||money order g#5g0UP)V  
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本票promissory note （P/N） A CJmy2  
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押汇负责书||押汇保证书letter of hypothecation pg*'2AT  
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副保||抵押品||付属担保物collateral security C6CX{IA]  
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担保书trust receipt||letter of indemnity W[j =!o  
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承兑||认付acceptance v ?n`kw  
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单张承兑general acceptance j\!zz  
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有条件承兑qualified acceptance #B)/d?aa'  
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附条件认付conditional acceptance B58H7NH ;G  
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部分认付partial acceptance   k;;?3)!