[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。   sh  :$J[  
会计报表statement of account V,-we|"  
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往来帐目account current :+\0.\K0!  
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现在往来帐||存款额current accout )c e 6~  
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销货帐account sales iVFOOsJ@  
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共同计算帐项joint account $yx\2  
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未决帐项outstanding account :9hGL  
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贷方帐项credit account||creditor account H~FI@Cf$L  
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借方帐项debit account||debtor account B
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应付帐||应付未付帐account payable J
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应收帐||应收未收帐account receivable s[8.
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新交易||新帐new account <D|&)/#  
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未决帐||老帐old account Z Xx1S?u  
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现金帐cash account vbmt0d f  
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流水帐running account wa@Rlzij>  
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暂记帐||未定帐suspense account H q
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过期帐||延滞帐overdue account||pastdue account +<Gp >c  
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杂项帐户sundry account >*EZZ\eU!  
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详细帐单||明细表detail account ~R;/u")@e  
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呆帐bad account k[8F: T-  
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会计项目title of account |pHlBzHj  
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会计薄||帐薄account-book brTNwRze  
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营业报告书||损益计算表account of budiness||business report /rpr_Xw}  
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借贷细帐||交验帐account rendered wa,`BAKJ+F  
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明细帐account stated Y-})/zFc  
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与…银行开立一户头to open an account with Ar\fA)UQ`  
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与…银行建立交易to keep account with
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继续记帐to keep account l1] N&jN{  
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与…有交易to have an account with .=YV  
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作成会计帐||有往来帐项to make out an account with _v#puFy  
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清算||清理债务to make up an account ,]\cf  
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清洁帐目||与…停止交易to close ones account with U;3t{~Ym  
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结帐to close an account T7i>aM$+  
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清理未付款to ask an account||to demand an account ZzK^bNx)0  
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结清差额to balance the account with 9q0s  
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清算to settle an account||to liquidate an account||to square an account 3_G0eIE"u  
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审查帐目||监查帐目to audit an account enxb pq#  
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检查帐目to examine an account fp
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转入A的帐户to charge the amount to As account 6|Dtx5 "r  
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以计帐方式付款to pay on account JkR%o #>5  
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代理某人||为某人on ones account||on account of one 7gLk~*  
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为自己计算||独立帐目on ones own account RJ3uu NK7  
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由某人收益并负风险on ones account and risk||for ones account and risk P$Yw'3v/  
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由某人负担for ones account||for account of one xc'uCbH  
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按某人指示||列入某人帐户by order and for account of one F~fN7<9R  
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列入5月份帐目for May account 0 GFho$f  
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编入某中帐项下to pass to the account of||to place to the account of DdISJWc'`5  
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寄出清算书to send in an account||to send in render an account ]ZR` 6|"VO  
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支票薄cheque book "I pbR  
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支票陈票人cheque drawer Fw
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持票人cheque holder F;/^5T3wI  
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不记名支票cheque to bearer||bearer cheque fwx^?/5j  
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记名支票||认人支票cheque to order s LDEa  
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到期支票antedated cheque W! |_ hL  
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未到期支票postdated cheque 5KTFf6Uq  
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保付支票certified cheque V3|" v4  
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未获兑现支票，退票returned cheque ?#doH,  
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横线支票crossed cheque 4v(?]]X  
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普通横线general crossing )-iUUak  
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特别横线special crossing "WPWMQ+  
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空白支票blank cheque 1xsJz^%V  
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失效支票，过期支票stale cheque >h9~ /  
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普通支票open cheque iHdX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b ts*qx&)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4VA]S  
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支票换现金||兑现to cash a cheque B>"-8#B[4  
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清理票款to clear a cheque .Rb4zLYL*w  
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保证兑现to certify a cheque g ZES}]N  
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填写支票数额to fill up a cheque Z]OX6G  
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支票上划线to cross a cheque bvJ*REPL?  
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开发支票to make out a cheque |g\CS4$  
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签发支票，开立支票to draw a cheque||to issue a cheque Lf Y[Z4  
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透支支票to overdraw a cheque <1U *{y  
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背书支票to endorse a cheque woU3W
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请付票款||清付票款to pay a cheque||to honour a cheque \JF 2'm\M  
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支票退票to dishonour a cheque 7{[i)  
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拒付支票to refuse a cheque Z1DF)  
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拒付支票to stop payment of a cheque zOL*XZ0c  
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提示要求付款to present for payment wV{VV?h}  
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见票即付持票人payable to bearer p;vrPS  
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支付指定人payable to order v/G^yZa  
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已过期||无效out of date||stale HK.Si] :  
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请给出票人R/D||refer to drawer 2ZQ|nwb7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h&IF?h  
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文字与数字不一致words and figures differ 8"x\kSMb  
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支票 RS Vt

 
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时间已过account closed 4yRX{Bl|  
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更改处应加盖印章alterations require initials KKJa?e`C  
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时间已过effects not cleared HAMps[D[  
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停止付款payment stopped ~=pyA#VVJ"  
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支票毁损cheque mutilated  2dBjc{  
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汇款||寄钱to remit||to send money '3ZYoA%  
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寄票供取款||支票支付to send a cheque for payment 7:h_U9Za?$  
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寄款人a remitter 08E,U  
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收款人a remittee u&ozc  
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国外汇票foreign Bill qy~@cPT  

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国内汇票inland Bill t%>x}b"2T  
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跟单汇票documentary bill ]$96#}7N  
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空头汇票accommodation bill 9k>=y n  
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原始汇票original bill " ^:$7~%bA  
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改写||换新票据renewed bill 6J%+pt[tu  
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即期汇票sight bill||bill on demand :,(ZMx\  
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…days after date||…days after date…日后付款 xd`!z`X!,s  
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…months after date||…months after date…月后付款 lhA<wV1-9G  
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见票后…日付款…days after sight||…days sight 35[8XD  
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见票后…月付款…months after sight||…months sight R?Or=W)i  
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同组票据set of bills &`'gO 9  
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单张汇票sola of exchange||sole of exchange 4;ig5'U,  
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远期汇票usance bill||bill at usance L.xzI-I@D  
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长期汇票long bill Z<#beT6
 
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短期汇票short bill [lC*|4t &  
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逾期汇票overdue bill xe
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宽限日期days of grace d*lnXzQor  
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电汇telegraphic transfer （T.T） e6f!6a+%  
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邮汇postal order||postal note （Am.）||post office order||money order d+|8({X]D8  
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本票promissory note （P/N） 9b !+kJD  
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押汇负责书||押汇保证书letter of hypothecation kvdzD6T 9  
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副保||抵押品||付属担保物collateral security HFx8v!^5N  
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担保书trust receipt||letter of indemnity "$#x+|PyC  
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承兑||认付acceptance COj50t/  
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单张承兑general acceptance 9h$-:y3  
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有条件承兑qualified acceptance ~]A';xH&  
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附条件认付conditional acceptance o)?"P;UhJX  
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部分认付partial acceptance   \x x<\8Qr_