[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。   #\kYGr-G)  
会计报表statement of account J;pn5k~3  
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往来帐目account current t =ErJ  
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现在往来帐||存款额current accout >y%*HC!G  
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销货帐account sales Z}(,OZh  
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共同计算帐项joint account JHpaDy*  
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未决帐项outstanding account Z `FqC  
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贷方帐项credit account||creditor account %xE\IRlR  
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借方帐项debit account||debtor account ^&iUC&8W  
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应付帐||应付未付帐account payable = 8F/]8_  
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应收帐||应收未收帐account receivable ]K'iCYY  
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新交易||新帐new account Mq!03q6  
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未决帐||老帐old account bV_@
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现金帐cash account #Aox$[|@  
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流水帐running account s u]x  
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暂记帐||未定帐suspense account sFaboI  
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过期帐||延滞帐overdue account||pastdue account XPnN"Y"y  
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杂项帐户sundry account q1QrtJFPG  
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详细帐单||明细表detail account _h1n]@ d5  
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呆帐bad account [ix45xu7  
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会计项目title of account 6A$ \I44  
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会计薄||帐薄account-book n~xh %r;  
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营业报告书||损益计算表account of budiness||business report O+U9 p
  
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借贷细帐||交验帐account rendered \yeo-uN8  
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明细帐account stated _B4H"2}[Y  
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与…银行开立一户头to open an account with qF!oP  
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与…银行建立交易to keep account with u*/.  
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继续记帐to keep account UR;FW`  
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与…有交易to have an account with *^cJn*QeL  
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作成会计帐||有往来帐项to make out an account with f>d aK9$(  
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清算||清理债务to make up an account Nrp0z:  
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清洁帐目||与…停止交易to close ones account with Y_qRW. k  
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结帐to close an account Qo7]fnnaV  
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清理未付款to ask an account||to demand an account ,1-n=eTQ  
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结清差额to balance the account with vb 2mY  
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清算to settle an account||to liquidate an account||to square an account hdZ{8 rP  
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审查帐目||监查帐目to audit an account \nQV{J  
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检查帐目to examine an account 7s#,.(s  
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转入A的帐户to charge the amount to As account [kfLT::mT  
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以计帐方式付款to pay on account 7A!E~/nSC  
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代理某人||为某人on ones account||on account of one ]Puu: IG  
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为自己计算||独立帐目on ones own account RzPqtN  
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由某人收益并负风险on ones account and risk||for ones account and risk MfzSoxCb  
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由某人负担for ones account||for account of one qo2/?
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按某人指示||列入某人帐户by order and for account of one &O0@)jIV  
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列入5月份帐目for May account 1: cD\  
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编入某中帐项下to pass to the account of||to place to the account of Qfx:}zk{  
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寄出清算书to send in an account||to send in render an account B]):$#{Rxl  
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支票薄cheque book }E?{M~"<  

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支票陈票人cheque drawer 8Ja't8  
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持票人cheque holder 5W UM"eBwL  
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不记名支票cheque to bearer||bearer cheque 5.1 c#rL  
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记名支票||认人支票cheque to order /wF*@/PTH  
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到期支票antedated cheque S"*M9*8  
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未到期支票postdated cheque VeLuL:4I  
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保付支票certified cheque ^#^\@jLm  
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未获兑现支票，退票returned cheque @qszwQav$  
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横线支票crossed cheque x<mHTh:-V  
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普通横线general crossing nPAVrDg O  
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特别横线special crossing 3hN.`G-E  
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空白支票blank cheque V3^=Mj2"  
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失效支票，过期支票stale cheque 'dkKBLsx
 
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普通支票open cheque R{GT? wl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }qqE2;{ND  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5tSR2gG#K,  
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支票换现金||兑现to cash a cheque 5|4
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清理票款to clear a cheque FN25,Q8:*I  
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保证兑现to certify a cheque YTQom!O  
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填写支票数额to fill up a cheque -w0U}Te^  
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支票上划线to cross a cheque P,(Tu.EPk  
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开发支票to make out a cheque ylV.ZoY6  
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签发支票，开立支票to draw a cheque||to issue a cheque ~#doJ:^H3  
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透支支票to overdraw a cheque HjX!a29Wf  
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背书支票to endorse a cheque :sMc}k?9S  
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请付票款||清付票款to pay a cheque||to honour a cheque #4WA2EW  
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支票退票to dishonour a cheque 8?n6
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拒付支票to refuse a cheque 12NV  
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拒付支票to stop payment of a cheque UE3#(:xA  
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提示要求付款to present for payment 8gA:s`ofJ  
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见票即付持票人payable to bearer I+) Acy;  
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支付指定人payable to order R+c  {Pl  
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已过期||无效out of date||stale 0A~zuK  
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请给出票人R/D||refer to drawer -3M6[`/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UMg*Yv%  
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文字与数字不一致words and figures differ `Gl@?9,i  
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支票 ! H)D@,@&  
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时间已过account closed )~q@2^  
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更改处应加盖印章alterations require initials 1D /{Y  
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时间已过effects not cleared qDq gU  
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停止付款payment stopped :Mss"L820  
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支票毁损cheque mutilated ; c5Q"  
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汇款||寄钱to remit||to send money sjLI^#a  
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寄票供取款||支票支付to send a cheque for payment ;J3az`  
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寄款人a remitter Y-%S,91O  
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收款人a remittee Z9rs,_A  
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国外汇票foreign Bill u 89u#gCAC  
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国内汇票inland Bill &Y
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跟单汇票documentary bill NJb5H
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空头汇票accommodation bill 8S
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原始汇票original bill D/_=rAl1  
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改写||换新票据renewed bill K;2tY+I  

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即期汇票sight bill||bill on demand N1ZHaZ  
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…days after date||…days after date…日后付款 KYY~ YP  
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…months after date||…months after date…月后付款 B[F,D  
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见票后…日付款…days after sight||…days sight 8Pklw^k  
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见票后…月付款…months after sight||…months sight Y3jb'S4(  
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同组票据set of bills }' `2C$  
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单张汇票sola of exchange||sole of exchange 4f~h
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远期汇票usance bill||bill at usance <2w@5qL  
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长期汇票long bill $@q)IK%FDL  
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短期汇票short bill JI5?, )-St  
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逾期汇票overdue bill n@w$5y1@  
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宽限日期days of grace a;m-Vu!  
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电汇telegraphic transfer （T.T） GWRKiTu9  
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邮汇postal order||postal note （Am.）||post office order||money order k2N[B(&4J  
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本票promissory note （P/N） K=VYRY  
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押汇负责书||押汇保证书letter of hypothecation ^,'!j/w5  
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副保||抵押品||付属担保物collateral security Q/
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担保书trust receipt||letter of indemnity CHv~H.kh'  
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承兑||认付acceptance rgdDkWLXC  
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单张承兑general acceptance ?8fa/e  
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有条件承兑qualified acceptance { :'#Ts<  
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附条件认付conditional acceptance w0x,~  
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部分认付partial acceptance   6pM[.:TM