[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。   #xh
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会计报表statement of account >7W8_6sC<  
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往来帐目account current Zjc 0R   
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现在往来帐||存款额current accout jgYe\dinM  
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销货帐account sales WO+>W+|N  
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共同计算帐项joint account reoCyP\!!  
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未决帐项outstanding account 0qN?4h)7  
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贷方帐项credit account||creditor account jrYA5>=>#  
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借方帐项debit account||debtor account 95tHire  
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应付帐||应付未付帐account payable P;p20+  
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应收帐||应收未收帐account receivable {
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新交易||新帐new account hKQg:30<  
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未决帐||老帐old account f9b[0L  
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现金帐cash account rqi|8gKY  
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流水帐running account X}j_k=,C  
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暂记帐||未定帐suspense account =:7OS>x  
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过期帐||延滞帐overdue account||pastdue account 4.i< `'  
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杂项帐户sundry account 8j &LU,  
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详细帐单||明细表detail account 8>~\R=SC  
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呆帐bad account ~;B@ {kFY)  
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会计项目title of account !&8HA   
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会计薄||帐薄account-book ~OQ/ |ws  
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营业报告书||损益计算表account of budiness||business report 0 P-eC|0  
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借贷细帐||交验帐account rendered CYWL@<p,  
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明细帐account stated @{y[2M} %]  
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与…银行开立一户头to open an account with W|aFEY  
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与…银行建立交易to keep account with Fj~,>  
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继续记帐to keep account o?l9$"\sqb  
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与…有交易to have an account with BYBf`F)4  
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作成会计帐||有往来帐项to make out an account with )FnJLd  
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清算||清理债务to make up an account s;eOX\0  
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清洁帐目||与…停止交易to close ones account with :n} NQzs  
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结帐to close an account ?onTW2cG;  
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清理未付款to ask an account||to demand an account O !7v&$]1  
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结清差额to balance the account with *$eMM*4  
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清算to settle an account||to liquidate an account||to square an account lS.&>{  
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审查帐目||监查帐目to audit an account Bi'qy]%  
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检查帐目to examine an account fi6i{(K  
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转入A的帐户to charge the amount to As account LR5X=&k  
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以计帐方式付款to pay on account ,a&&y0,  
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代理某人||为某人on ones account||on account of one 7vRFF@eq}  
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为自己计算||独立帐目on ones own account {b<;?Dus^  
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由某人收益并负风险on ones account and risk||for ones account and risk U0PQ[Y#\  
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由某人负担for ones account||for account of one :slVja$e  
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按某人指示||列入某人帐户by order and for account of one m3cO{ 1I  
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列入5月份帐目for May account b*7:{FXg  
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编入某中帐项下to pass to the account of||to place to the account of E7_)P>aS5  
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寄出清算书to send in an account||to send in render an account V8aLPJ0_  
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支票薄cheque book FXHcy:)}G  
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支票陈票人cheque drawer tAPr4n!  
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持票人cheque holder !zhg3B#p  
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不记名支票cheque to bearer||bearer cheque [r,Z M  
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记名支票||认人支票cheque to order y5td o'Ex  
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到期支票antedated cheque peA}/Jc  
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未到期支票postdated cheque k *a?Ey$  
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保付支票certified cheque Fp)+>oT  
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未获兑现支票，退票returned cheque 0@FZQ$-  
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横线支票crossed cheque W[5a'}OV  
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普通横线general crossing 5 A/[x$q  
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特别横线special crossing c.-/e u^|  
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空白支票blank cheque :# 1d;jx  
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失效支票，过期支票stale cheque C~1
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普通支票open cheque q*^Y8s~3I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T gpf0(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?tWcx;h:>  
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支票换现金||兑现to cash a cheque 8PQn=k9  
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清理票款to clear a cheque  xc%\%8C}  
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保证兑现to certify a cheque ^CIO,I  
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填写支票数额to fill up a cheque kz|2PP  
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支票上划线to cross a cheque {1RI!#[\  
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开发支票to make out a cheque hE|Z~5\Y,>  
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签发支票，开立支票to draw a cheque||to issue a cheque .Dn.| A  
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透支支票to overdraw a cheque en"]u,!  
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背书支票to endorse a cheque w! J|KM  
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请付票款||清付票款to pay a cheque||to honour a cheque 3[R<JrO  
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支票退票to dishonour a cheque F32N e6Y6"  
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拒付支票to refuse a cheque i!H)@4jX  
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拒付支票to stop payment of a cheque #w%d  
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提示要求付款to present for payment `pMI@"m  
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见票即付持票人payable to bearer 
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支付指定人payable to order D-{;;<nIr`  
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已过期||无效out of date||stale `IP?w&k)  
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请给出票人R/D||refer to drawer C bWz;
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lN(|EI  
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文字与数字不一致words and figures differ YC!IIE_  
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支票 lEZODc+%Y  
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时间已过account closed gGaA;YW1  
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更改处应加盖印章alterations require initials l|kGp~  
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时间已过effects not cleared lU\v8!Ji  
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停止付款payment stopped x/S:)z%X  
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支票毁损cheque mutilated +#RgHo?f  
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汇款||寄钱to remit||to send money o8B$6w:_  
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寄票供取款||支票支付to send a cheque for payment EXF|;@-"  
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寄款人a remitter <eh<4_<qF  
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收款人a remittee @e#{Sm  
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国外汇票foreign Bill Ja7yq{j  
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国内汇票inland Bill O<`N0
 
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跟单汇票documentary bill 4T>d%Tt+)  
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空头汇票accommodation bill gQY
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原始汇票original bill P,s
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改写||换新票据renewed bill 4*&2D-8<K  
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即期汇票sight bill||bill on demand -KL5sK  
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…days after date||…days after date…日后付款 @M*oq2U;  
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…months after date||…months after date…月后付款 Y~B-dx'V  
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见票后…日付款…days after sight||…days sight >ra)4huZ  
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见票后…月付款…months after sight||…months sight ]Jnrs  
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同组票据set of bills b"y4-KV  
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单张汇票sola of exchange||sole of exchange Q"QZ^!zRl  
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远期汇票usance bill||bill at usance YRyaOrl$<  
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长期汇票long bill m>f8RBp]'  
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短期汇票short bill Mu@(^zW  
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逾期汇票overdue bill ]VaMulb4  
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宽限日期days of grace SM4'3d&mf  
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电汇telegraphic transfer （T.T） 3F$N@K~s  
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邮汇postal order||postal note （Am.）||post office order||money order |<JBo E]3B  
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本票promissory note （P/N） Fr#QM0--B  
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押汇负责书||押汇保证书letter of hypothecation "}b/[U@>  
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副保||抵押品||付属担保物collateral security cvC 7#i[G  
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担保书trust receipt||letter of indemnity zqLOwzMlLx  
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承兑||认付acceptance UYGO|lkEU  
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单张承兑general acceptance /d>Jkv  
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有条件承兑qualified acceptance e"ClG/M_XS  
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附条件认付conditional acceptance A~;+P  
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部分认付partial acceptance   yY!@FGsA