[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。   _uh @fRyh  
会计报表statement of account W*c^(
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往来帐目account current IxG0TJ_  
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现在往来帐||存款额current accout NnZ_x>R  
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销货帐account sales {flxZ}  
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共同计算帐项joint account YWhS<}^  
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未决帐项outstanding account %gEfG#S  
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贷方帐项credit account||creditor account YF");it H  
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借方帐项debit account||debtor account IW|1)8d  
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应付帐||应付未付帐account payable  b|h`v  
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应收帐||应收未收帐account receivable i*vf(0G  
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新交易||新帐new account Z"<tEOs/En  
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未决帐||老帐old account :] +D+[c)  
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现金帐cash account t?kb
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流水帐running account Qjh @oWT  
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暂记帐||未定帐suspense account V5LzUg]  
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过期帐||延滞帐overdue account||pastdue account >H?{=H+/#  
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杂项帐户sundry account JuT~~Z  
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详细帐单||明细表detail account h{cJ S9e}  
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呆帐bad account t|aBe7t7  
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会计项目title of account l;SqjkN  
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会计薄||帐薄account-book Ie~#k[X  
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营业报告书||损益计算表account of budiness||business report \Z ^YaKj&  
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借贷细帐||交验帐account rendered >\ :kP>U  
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明细帐account stated {? jr  
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与…银行开立一户头to open an account with [s4lSGh  
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与…银行建立交易to keep account with fK MbOqU_  
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继续记帐to keep account d3# >\QCD9  
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与…有交易to have an account with ([='LyH];z  
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作成会计帐||有往来帐项to make out an account with vl <W`)'  
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清算||清理债务to make up an account F`;oe[wf k  
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清洁帐目||与…停止交易to close ones account with hTZaI*  
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结帐to close an account K%ltB&  
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清理未付款to ask an account||to demand an account 0!YB.=\{_q  
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结清差额to balance the account with ,c#=qb8""  
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清算to settle an account||to liquidate an account||to square an account mdW8RsR  
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审查帐目||监查帐目to audit an account gf()NfUvRH  
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检查帐目to examine an account C~Fdo0D  
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转入A的帐户to charge the amount to As account `x2Q:&.H`  
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以计帐方式付款to pay on account ,*SoV~  
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代理某人||为某人on ones account||on account of one Z<6XB{Nh\  
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为自己计算||独立帐目on ones own account zWYm*c"n\  
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由某人收益并负风险on ones account and risk||for ones account and risk x#ub % t  
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由某人负担for ones account||for account of one x9V

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按某人指示||列入某人帐户by order and for account of one :td#zM  
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列入5月份帐目for May account $I40 hk  
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编入某中帐项下to pass to the account of||to place to the account of >\=~2>FCD  
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寄出清算书to send in an account||to send in render an account s ~'><ioh  
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支票薄cheque book "/ G^+u  
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支票陈票人cheque drawer {k.Dy92  
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持票人cheque holder ^+Ho#]  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order tEEeek(!  
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到期支票antedated cheque @o&.]FZs  
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未到期支票postdated cheque ;DWtCtD  
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保付支票certified cheque YDEUiZ~  
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未获兑现支票，退票returned cheque `? ayc/TK  
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横线支票crossed cheque `V N $ S  
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普通横线general crossing JDO5eEwj  
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特别横线special crossing f@roRn8p?  
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空白支票blank cheque IT \Pj_  

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失效支票，过期支票stale cheque i?^Cc\gH  
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普通支票open cheque -"L)<J@gQ?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Nkfu k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a7G0  
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支票换现金||兑现to cash a cheque ? C2 bA5M  
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清理票款to clear a cheque mfu>j,7l  
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保证兑现to certify a cheque g0.D36  
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填写支票数额to fill up a cheque Fi{~UOZg  
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支票上划线to cross a cheque ;_0)f
 
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开发支票to make out a cheque )>,b>7  
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签发支票，开立支票to draw a cheque||to issue a cheque Yt*M|0bL  
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透支支票to overdraw a cheque . iq.
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背书支票to endorse a cheque bx
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请付票款||清付票款to pay a cheque||to honour a cheque e#k9}n^+  
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支票退票to dishonour a cheque !U]V?Jpi"  
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拒付支票to refuse a cheque HH6b{f@ ^  
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拒付支票to stop payment of a cheque VO(Ck\i}  
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提示要求付款to present for payment Wnl8XHPn  
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见票即付持票人payable to bearer .Z&OKWL  
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支付指定人payable to order '*>LZo4  
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已过期||无效out of date||stale .EloBP  
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请给出票人R/D||refer to drawer DHt 8 f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4Bx1L+Cg  
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文字与数字不一致words and figures differ #j-,#P@  
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支票 6j"(/X|Ex5  
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时间已过account closed 2Fx<QRz  
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更改处应加盖印章alterations require initials LOnh
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时间已过effects not cleared n[4Nu`E9  
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停止付款payment stopped l42m81x"  
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支票毁损cheque mutilated |Y'$+[TE  
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汇款||寄钱to remit||to send money 'oT}jI
 
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寄票供取款||支票支付to send a cheque for payment \Flq8S/t^  
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寄款人a remitter chd${ j  
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收款人a remittee c%Gz{':+  
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国外汇票foreign Bill gZ+I( o{  
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国内汇票inland Bill |wLQ)y*  
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跟单汇票documentary bill pbzbh&Y  
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空头汇票accommodation bill ; zvnDox  
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原始汇票original bill 6)3eB{$;  
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改写||换新票据renewed bill 6=g7|}  
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即期汇票sight bill||bill on demand m[bu(qz  
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…days after date||…days after date…日后付款 9@1W=sl  
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…months after date||…months after date…月后付款 [T%blaSX  
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见票后…日付款…days after sight||…days sight Y{yr-E #~M  
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见票后…月付款…months after sight||…months sight 6,)y{/ENC  
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同组票据set of bills CHU'FSq!  
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单张汇票sola of exchange||sole of exchange )QE_+H}p  
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远期汇票usance bill||bill at usance '=H^m D+gl  
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长期汇票long bill gAj)3T@  
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短期汇票short bill 5);#\&B  
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逾期汇票overdue bill <J)A_Kx[57  
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宽限日期days of grace 9NP l]iA)  
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电汇telegraphic transfer （T.T） ~Z]vr6?$h  
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邮汇postal order||postal note （Am.）||post office order||money order  UTQKlwPa  
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本票promissory note （P/N） N%f!B"NQ  
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押汇负责书||押汇保证书letter of hypothecation &HK
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副保||抵押品||付属担保物collateral security \+3Wd$I  
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担保书trust receipt||letter of indemnity Pp_3 nyQ  
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承兑||认付acceptance Qc;[mxQe  
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单张承兑general acceptance -FN6sNvIh  
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有条件承兑qualified acceptance Ue#yDTjc  
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附条件认付conditional acceptance *ZR@z80i  
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部分认付partial acceptance   _P<lG[V