[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。   XUK%O8N#9  
会计报表statement of account ;I>77gi`]  
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往来帐目account current 7U-?Rd  
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现在往来帐||存款额current accout 7H. HiyppW  
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销货帐account sales GFZx[*+%%z  
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共同计算帐项joint account h=_h,?_  
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未决帐项outstanding account 30h1)nQ$h}  
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贷方帐项credit account||creditor account ]2xoeNF/W{  
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借方帐项debit account||debtor account 0.!Q4bhD  
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应付帐||应付未付帐account payable !B&1{  
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应收帐||应收未收帐account receivable ?Tk4Vt  
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新交易||新帐new account ,lw<dB@7"5  
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未决帐||老帐old account !& xc.39  
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现金帐cash account Hy
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流水帐running account V %Rz(a+c  
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暂记帐||未定帐suspense account dDla?)F  
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过期帐||延滞帐overdue account||pastdue account 5VPP 2;J  
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杂项帐户sundry account %O3 r>o=  
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详细帐单||明细表detail account  ~WG#Zci-  
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呆帐bad account g:nU&-x#R  
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会计项目title of account <U]#722  
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会计薄||帐薄account-book j/xL+Y(=  
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营业报告书||损益计算表account of budiness||business report Xpd^^  
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借贷细帐||交验帐account rendered K-nf@o+  
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明细帐account stated h4^ a#%$  

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与…银行开立一户头to open an account with \i=,[8t[r  
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与…银行建立交易to keep account with ?q<"!U|e  
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继续记帐to keep account r^k:$wJbRK  
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与…有交易to have an account with YGObTIGJvf  
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作成会计帐||有往来帐项to make out an account with & ;+u.X  
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清算||清理债务to make up an account "Kz=ZC  
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清洁帐目||与…停止交易to close ones account with g@.RfX=  
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结帐to close an account B8_w3;x  
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清理未付款to ask an account||to demand an account !c\d(u  
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结清差额to balance the account with h@T}WZv  
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清算to settle an account||to liquidate an account||to square an account n< [np;\  
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审查帐目||监查帐目to audit an account 'N],d&fu^^  
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检查帐目to examine an account pc5-'; n  
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转入A的帐户to charge the amount to As account (
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以计帐方式付款to pay on account _h7+.U=  
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代理某人||为某人on ones account||on account of one xUPM-eF=  
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为自己计算||独立帐目on ones own account 7CABM  
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由某人收益并负风险on ones account and risk||for ones account and risk ?};}#%971  
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由某人负担for ones account||for account of one |v}"UW(y  
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按某人指示||列入某人帐户by order and for account of one WYwsTsG{_  
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列入5月份帐目for May account =XJ SE+ 7  
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编入某中帐项下to pass to the account of||to place to the account of ?y'KX]/  
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寄出清算书to send in an account||to send in render an account <m`HK.|~  
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支票薄cheque book R(=Lhz6R4  
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支票陈票人cheque drawer 2K!3+D"  
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持票人cheque holder , 4jkTQ*@2  
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不记名支票cheque to bearer||bearer cheque /lx
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记名支票||认人支票cheque to order o  <0f  
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到期支票antedated cheque  VD;Ot<%  
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未到期支票postdated cheque >:Na^+c  
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保付支票certified cheque #Bg88!-4  
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未获兑现支票，退票returned cheque ,@tkL!"9q  
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横线支票crossed cheque VJDF/)X3$  
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普通横线general crossing Sav]Kxq{  
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特别横线special crossing YFv/t=`  
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空白支票blank cheque WW{5[;LYiB  
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失效支票，过期支票stale cheque n1 =B  
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普通支票open cheque '3 w=D )  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %obR2%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /vll*}}  
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支票换现金||兑现to cash a cheque >A5R  
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清理票款to clear a cheque V>ML-s9  
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保证兑现to certify a cheque MGze IrV  
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填写支票数额to fill up a cheque fOJ0#^Z  
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支票上划线to cross a cheque k4fc5P  
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开发支票to make out a cheque =}>wxO  
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签发支票，开立支票to draw a cheque||to issue a cheque yI/2 e[  
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透支支票to overdraw a cheque 59mNb:<  
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背书支票to endorse a cheque 1{ l18B`  
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请付票款||清付票款to pay a cheque||to honour a cheque R)i  
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支票退票to dishonour a cheque j(^ot001%v  
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拒付支票to refuse a cheque d\aKGq;8C  
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拒付支票to stop payment of a cheque 7'u<)V  
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提示要求付款to present for payment 5tPBTS<<"L  
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见票即付持票人payable to bearer [-o`^;  
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支付指定人payable to order q-s! hiK  
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已过期||无效out of date||stale }OY]mAv-B  
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请给出票人R/D||refer to drawer i9Fg  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \b{Aj,6,  
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文字与数字不一致words and figures differ  2|'v[  
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支票 ]zp5 6U|xa  
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时间已过account closed p- 5)J&  
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更改处应加盖印章alterations require initials fDc>E+,  
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时间已过effects not cleared "zW3dKVc  
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停止付款payment stopped DO<eBq\O  
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支票毁损cheque mutilated F-}-/N]o q  
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汇款||寄钱to remit||to send money A^7!:^%K  
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寄票供取款||支票支付to send a cheque for payment 8Ml&lfn_8  
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寄款人a remitter #1R_* Uh  
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收款人a remittee VlW#_ .  
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国外汇票foreign Bill C%d 4ItB >  
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国内汇票inland Bill tb,.f
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跟单汇票documentary bill *ggTTHy
 
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空头汇票accommodation bill FD(zj^*  
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原始汇票original bill %sC,;^wla'  
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改写||换新票据renewed bill UwtOlV:G{  
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即期汇票sight bill||bill on demand x ( w <U1  
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…days after date||…days after date…日后付款 , >Y .!  
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…months after date||…months after date…月后付款 ]6OrL TmP  

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见票后…日付款…days after sight||…days sight ->wY|7  
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见票后…月付款…months after sight||…months sight OdQ>h$ gZ  
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同组票据set of bills yG&kP:k<  
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单张汇票sola of exchange||sole of exchange 5K'EuI)  
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远期汇票usance bill||bill at usance CW\o>yh  
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长期汇票long bill ?^BsR  
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短期汇票short bill O#O~A|  
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逾期汇票overdue bill @< vDR">  
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宽限日期days of grace lG#&Pv>-  
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电汇telegraphic transfer （T.T） /bCrpcH  
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邮汇postal order||postal note （Am.）||post office order||money order @2
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本票promissory note （P/N） @Jm$<E  
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押汇负责书||押汇保证书letter of hypothecation 8
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副保||抵押品||付属担保物collateral security &)s A(  
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担保书trust receipt||letter of indemnity Y}1|/6eJ  
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承兑||认付acceptance c"
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单张承兑general acceptance ' J-(v  
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有条件承兑qualified acceptance Hlz4f+#I  
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附条件认付conditional acceptance i}wu+<Mk  
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部分认付partial acceptance   i6X/`XW'