[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。   9F-k:hD |  
会计报表statement of account Q?tV:jogY  
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往来帐目account current SH(kUL5  
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现在往来帐||存款额current accout NV gLq@F  
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销货帐account sales joA+  
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共同计算帐项joint account BNy"YK$  
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未决帐项outstanding account Z])_E6.  
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贷方帐项credit account||creditor account z(WpOD  
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借方帐项debit account||debtor account jQb D2x6(  
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应付帐||应付未付帐account payable @5wg'mM  
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应收帐||应收未收帐account receivable <C77_t  
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新交易||新帐new account %Let AR  
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未决帐||老帐old account CiuN26>  
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现金帐cash account gcxk'd  
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流水帐running account zRu`[b3u<  
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暂记帐||未定帐suspense account B:~;7A\  
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过期帐||延滞帐overdue account||pastdue account 5$U>M
 
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杂项帐户sundry account 1`lFF_stkP  
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详细帐单||明细表detail account
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会计项目title of account WgJAr73 l  
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会计薄||帐薄account-book qYZ7Zt;  
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营业报告书||损益计算表account of budiness||business report n/oipiYx  
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借贷细帐||交验帐account rendered ]H#Rm#q  
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明细帐account stated <ytKf<a%e  
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与…银行开立一户头to open an account with ESxC{ "  
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与…银行建立交易to keep account with Ge:-|*F  
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继续记帐to keep account 'SU9NQS  
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与…有交易to have an account with G:c8`*5Q  
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作成会计帐||有往来帐项to make out an account with 6+$d  
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清算||清理债务to make up an account $;
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清洁帐目||与…停止交易to close ones account with [pW1=tI  
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结帐to close an account Ukx/jNyYv  
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清理未付款to ask an account||to demand an account i
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结清差额to balance the account with p&OJa$N$[  
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清算to settle an account||to liquidate an account||to square an account yL;o{ G  
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审查帐目||监查帐目to audit an account MJ>Qq[0  
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检查帐目to examine an account XWUvP  
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转入A的帐户to charge the amount to As account "#-Nqq  
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以计帐方式付款to pay on account 23}BW_m  
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代理某人||为某人on ones account||on account of one z*M}=`M$  
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为自己计算||独立帐目on ones own account NJ|NJp&0  
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由某人收益并负风险on ones account and risk||for ones account and risk 943I:, B  
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由某人负担for ones account||for account of one g.[+yzuE6  
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按某人指示||列入某人帐户by order and for account of one Qq'i*Mh  
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列入5月份帐目for May account )"
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编入某中帐项下to pass to the account of||to place to the account of /]ku$.mr \  
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寄出清算书to send in an account||to send in render an account K#GXpj  
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支票薄cheque book =E;=+eqt  
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支票陈票人cheque drawer 7d3'CQQ4  
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持票人cheque holder WwW"fkv  
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不记名支票cheque to bearer||bearer cheque CfQf7-  
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记名支票||认人支票cheque to order Q2*/`L}m\  
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到期支票antedated cheque m'd^?Qc
 
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未到期支票postdated cheque ]x1p!TSU  
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保付支票certified cheque  G]b8]3^  
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未获兑现支票，退票returned cheque  7krh4  
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横线支票crossed cheque pqJ)G;%9  
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普通横线general crossing UIn^_}jF`  
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特别横线special crossing .vK.XFZ8R  
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空白支票blank cheque ovz#  
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失效支票，过期支票stale cheque sW?B7o?  
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普通支票open cheque wk@yTTnb  
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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"t")U==  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l&3ki!  
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支票换现金||兑现to cash a cheque ".E5t@ }?m  
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清理票款to clear a cheque 9^!wUwB  
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保证兑现to certify a cheque q`[K3p   
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填写支票数额to fill up a cheque <BPRV> 0X  
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支票上划线to cross a cheque ZBJ3VK  
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开发支票to make out a cheque IA2GUnUhu  
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签发支票，开立支票to draw a cheque||to issue a cheque AW/wI6[T  
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透支支票to overdraw a cheque vbp-`M
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背书支票to endorse a cheque qo_]ZKL44  
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请付票款||清付票款to pay a cheque||to honour a cheque XsUUJuCG  
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支票退票to dishonour a cheque aD ESr?  
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拒付支票to refuse a cheque yU7I;]YP  
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拒付支票to stop payment of a cheque -=)-sm'  
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提示要求付款to present for payment -eml  
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见票即付持票人payable to bearer 3SNL5  
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支付指定人payable to order t3b@P4c\  
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已过期||无效out of date||stale JE!("]&  
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请给出票人R/D||refer to drawer hz\WZ^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +\`rmI  
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文字与数字不一致words and figures differ J%Mnjk^_\S  
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支票 +a$| Sc  
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时间已过account closed 8S  U%  
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更改处应加盖印章alterations require initials Q2s&L]L=  
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时间已过effects not cleared };S0 G!  
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停止付款payment stopped Gvx[8I
  
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支票毁损cheque mutilated 8_Z/o5s  
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汇款||寄钱to remit||to send money Gi7RMql6Q  
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寄票供取款||支票支付to send a cheque for payment (lWq[0^N  
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寄款人a remitter G]*|H0j  
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收款人a remittee +jV_W
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国外汇票foreign Bill 5Op_*N{V  
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国内汇票inland Bill ]~jN^"o_B  
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跟单汇票documentary bill ZkWL_ H)  
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空头汇票accommodation bill KoHGweKl#  
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原始汇票original bill M-MKk:o  
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改写||换新票据renewed bill *g$i5!yM'  
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即期汇票sight bill||bill on demand kb#^lO  
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…days after date||…days after date…日后付款 h9CIZU[Nh  
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…months after date||…months after date…月后付款 t;O1IMF  
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见票后…日付款…days after sight||…days sight ;YH[G;aJ  
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见票后…月付款…months after sight||…months sight kiUk4&1  
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同组票据set of bills I:=dG[\h2  
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单张汇票sola of exchange||sole of exchange :tj-gDa\Y  
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远期汇票usance bill||bill at usance IVjU`ij  
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长期汇票long bill r4{<
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短期汇票short bill &|o$=Ad  
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逾期汇票overdue bill fZN><3MO>  

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宽限日期days of grace p{tK_ZBy]c  
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电汇telegraphic transfer （T.T） e XV@.  
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邮汇postal order||postal note （Am.）||post office order||money order B!S167Op  
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本票promissory note （P/N） `E`HVZ}  
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押汇负责书||押汇保证书letter of hypothecation *b|NjwmB  
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副保||抵押品||付属担保物collateral security b>=_*nw9  
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担保书trust receipt||letter of indemnity >FF5x#^&c  
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承兑||认付acceptance _M5%V>HO  
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单张承兑general acceptance v/Pw9j!r;m  
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有条件承兑qualified acceptance 5
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附条件认付conditional acceptance ]7YNI S  
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部分认付partial acceptance   </~ 6f(mg