[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。   }aQ*1Vcj  
会计报表statement of account HDaeJk  
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往来帐目account current t+
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现在往来帐||存款额current accout ;#mm_*L%@  
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销货帐account sales pl$wy}W-  
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共同计算帐项joint account W|"bV 6d3  
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未决帐项outstanding account .gt;:8fw{  
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贷方帐项credit account||creditor account fRq+pUxU  
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借方帐项debit account||debtor account _!Pi+l4p/}  
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应付帐||应付未付帐account payable L,ax^]  
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应收帐||应收未收帐account receivable b80&${v  
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新交易||新帐new account BOP7@D  
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未决帐||老帐old account X*w;6 V  
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现金帐cash account -$Kc"rX  
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流水帐running account w4_Xby)  
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暂记帐||未定帐suspense account y>#kT  
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过期帐||延滞帐overdue account||pastdue account Nl/ fvJ`4  
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杂项帐户sundry account g0;
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详细帐单||明细表detail account [*I7^h%  
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呆帐bad account 6@3v+Vf'  
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会计项目title of account Uovna:"  
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会计薄||帐薄account-book ~l.C
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营业报告书||损益计算表account of budiness||business report DMs8B&Y=  
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借贷细帐||交验帐account rendered |id7@3leu  
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明细帐account stated g>'6"p;  
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与…银行开立一户头to open an account with |u$*'EsP  
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与…银行建立交易to keep account with M?hPlo"
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继续记帐to keep account n<HF]  
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与…有交易to have an account with <Hz11 }<(  
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作成会计帐||有往来帐项to make out an account with /k^j'MMQs6  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with zJ ;]z0O  
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结帐to close an account =&qfmq  
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清理未付款to ask an account||to demand an account G4#Yz6O  
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结清差额to balance the account with M$f _I +  
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清算to settle an account||to liquidate an account||to square an account tEibxE  
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审查帐目||监查帐目to audit an account B8upv~U6  
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检查帐目to examine an account *t={9h  
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转入A的帐户to charge the amount to As account U
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以计帐方式付款to pay on account UB%;P-RD  
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代理某人||为某人on ones account||on account of one mj y+_  
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为自己计算||独立帐目on ones own account Aca?C  
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由某人收益并负风险on ones account and risk||for ones account and risk ,z0E2  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one Mz6|#P}.s  
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列入5月份帐目for May account ]m^ECA$  
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编入某中帐项下to pass to the account of||to place to the account of OL#RkD  
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寄出清算书to send in an account||to send in render an account 9, 792b  
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支票薄cheque book hzX&BI  
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支票陈票人cheque drawer rHgrCMW  
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持票人cheque holder W-ECmw(
 
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不记名支票cheque to bearer||bearer cheque h'
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记名支票||认人支票cheque to order J)Td'iT(  
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到期支票antedated cheque #/`V.jXt>  
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未到期支票postdated cheque |4a#O8d  

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保付支票certified cheque [t`QV2um  
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未获兑现支票，退票returned cheque D}Lx9cL  
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横线支票crossed cheque Wc$1Re{z  
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普通横线general crossing &6 L{1  
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特别横线special crossing pJ5Sxgv{;  
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空白支票blank cheque HIi5kv]}|  
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失效支票，过期支票stale cheque pemb2HQ'4j  
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普通支票open cheque ~V"D|U;i +  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;Z"6ve4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2, ` =i
 
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支票换现金||兑现to cash a cheque AjK'P<:/  
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清理票款to clear a cheque w7]@QTC  
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保证兑现to certify a cheque 5TVDt  
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填写支票数额to fill up a cheque RUmJ=i'4/  
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支票上划线to cross a cheque *.AokY)_a  
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开发支票to make out a cheque e/EfWwqt  
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签发支票，开立支票to draw a cheque||to issue a cheque X6/k `J  
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透支支票to overdraw a cheque =usx' #rb  
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背书支票to endorse a cheque A
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请付票款||清付票款to pay a cheque||to honour a cheque RZ9vQ\X U)  
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支票退票to dishonour a cheque !MNUp(:  
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拒付支票to refuse a cheque l)fF)\|;=  
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拒付支票to stop payment of a cheque b&B<'Wb  
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提示要求付款to present for payment  a= ;7  
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见票即付持票人payable to bearer "d>{hP  
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支付指定人payable to order 2c@R!*  
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已过期||无效out of date||stale 0F6^[osqtl  
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请给出票人R/D||refer to drawer k5]s~*,0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }x`W+r  
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文字与数字不一致words and figures differ aErms-~  
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支票 >xws  
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时间已过account closed DcE)6z#  
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更改处应加盖印章alterations require initials : t-a;Q;  
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时间已过effects not cleared Ikql  

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停止付款payment stopped i,1=5@rw5  
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支票毁损cheque mutilated <|[G=GA\S!  
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汇款||寄钱to remit||to send money .|iMKRq  
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寄票供取款||支票支付to send a cheque for payment 'g.9 goQ  
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寄款人a remitter (? j $n?p  
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收款人a remittee oU`8\n](  
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国外汇票foreign Bill Xmr|k:z  
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国内汇票inland Bill ATx6YP@7~  
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跟单汇票documentary bill gq9IJ  
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空头汇票accommodation bill C><]
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原始汇票original bill `q =e<$  
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改写||换新票据renewed bill rHe*/nN%*  
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即期汇票sight bill||bill on demand s&(,_34  
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…days after date||…days after date…日后付款 j{}-zQ]n  
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…months after date||…months after date…月后付款 P(iZGOKUs=  
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见票后…日付款…days after sight||…days sight zx)^!dEMM  
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见票后…月付款…months after sight||…months sight !
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同组票据set of bills |GmV1hN  

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单张汇票sola of exchange||sole of exchange VyRU_<xP  
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远期汇票usance bill||bill at usance Zmx[u_NG  
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长期汇票long bill ,p(4OZz5,  
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短期汇票short bill 5fh@nR  
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逾期汇票overdue bill m~K[+P  
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宽限日期days of grace ,gU%%>-_~w  
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电汇telegraphic transfer （T.T） ;bt@wgY  
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邮汇postal order||postal note （Am.）||post office order||money order IBwquw+  
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本票promissory note （P/N） E(G=~>
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押汇负责书||押汇保证书letter of hypothecation v}6YbY Tq  
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副保||抵押品||付属担保物collateral security nsyg>=j  
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担保书trust receipt||letter of indemnity <_*8a(j3  
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承兑||认付acceptance QN(f8t(  
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单张承兑general acceptance 1{ #Xa=  
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有条件承兑qualified acceptance x7e  
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附条件认付conditional acceptance f5a%/
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部分认付partial acceptance   4~a0