[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。   x c{hC4^V  
会计报表statement of account M(/r%-D  
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往来帐目account current itC-4^  
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现在往来帐||存款额current accout pR~U`r5z  
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销货帐account sales ynbuN x*  
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共同计算帐项joint account EAM5{Nc  
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未决帐项outstanding account #'y#"cmQ.  
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贷方帐项credit account||creditor account EKO[!,  
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借方帐项debit account||debtor account .X;3,D[w  
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应付帐||应付未付帐account payable &wV]
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应收帐||应收未收帐account receivable p9x(D/YP0  
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新交易||新帐new account GaK-t*Q  
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未决帐||老帐old account VcXq?f>\  
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现金帐cash account xjKR R?  
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流水帐running account 3v1iy/ /  
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暂记帐||未定帐suspense account zN^n]N_?  
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过期帐||延滞帐overdue account||pastdue account .K1FKC$C  
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杂项帐户sundry account ?#}N1k\S  
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详细帐单||明细表detail account HTX?,C_  
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呆帐bad account lh7
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会计项目title of account JB<Sl4  
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会计薄||帐薄account-book u{['<r;I  
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营业报告书||损益计算表account of budiness||business report oX30VfT  
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借贷细帐||交验帐account rendered `6~
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明细帐account stated J8uLJ  
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与…银行开立一户头to open an account with }wr{W:j  
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与…银行建立交易to keep account with a, k'Vk{  
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继续记帐to keep account ,?8qpEG~#+  
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与…有交易to have an account with 8@i7pBl@  
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作成会计帐||有往来帐项to make out an account with O#:$^#j&  
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清算||清理债务to make up an account <"{qk2LS1  
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清洁帐目||与…停止交易to close ones account with dgR g>)V  
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结帐to close an account ^U `[(kz=  
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清理未付款to ask an account||to demand an account ^o^H3m  
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结清差额to balance the account with zKw`Md   
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清算to settle an account||to liquidate an account||to square an account /Y9>8XSc  
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审查帐目||监查帐目to audit an account JJP08oP  
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检查帐目to examine an account <'qeXgi  
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转入A的帐户to charge the amount to As account Q\^O64geD  
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以计帐方式付款to pay on account Rn}l6kbM  
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代理某人||为某人on ones account||on account of one s3~lT.  
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为自己计算||独立帐目on ones own account .:@Ykdm4I  
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由某人收益并负风险on ones account and risk||for ones account and risk 7op`s5i  
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由某人负担for ones account||for account of one Z'4./  
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按某人指示||列入某人帐户by order and for account of one gW^VVbB'L  
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列入5月份帐目for May account ;|pBFKx  
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编入某中帐项下to pass to the account of||to place to the account of zDw5]*R  
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寄出清算书to send in an account||to send in render an account ruc++@J@  
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支票薄cheque book ySx>LuY#3  
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支票陈票人cheque drawer :e_V7t)o  
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持票人cheque holder 7Nk!1s
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不记名支票cheque to bearer||bearer cheque [#l* _0  
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记名支票||认人支票cheque to order ~tBYIkvWT  
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到期支票antedated cheque ba[1wFmcL  
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未到期支票postdated cheque e8pG"`wM8  
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保付支票certified cheque ]~aF2LJ_q  
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未获兑现支票，退票returned cheque [Jogt#Fj ]  
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横线支票crossed cheque "t(p&;d  
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普通横线general crossing +3BBQ+x!  
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特别横线special crossing np8gKVD  
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空白支票blank cheque g;2?F[8Th  
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失效支票，过期支票stale cheque IFF92VD&  
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普通支票open cheque lu<xv  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "uaMk}[ <!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]ooIr
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支票换现金||兑现to cash a cheque n/+.s(7c  
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清理票款to clear a cheque czS+< w  
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保证兑现to certify a cheque L)@?e?9  
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填写支票数额to fill up a cheque 6)Y.7XR  
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支票上划线to cross a cheque \$*7 >`k  
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开发支票to make out a cheque PH+S};Uxv  
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签发支票，开立支票to draw a cheque||to issue a cheque 'VzP};  
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透支支票to overdraw a cheque $}>+kHoT{  
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背书支票to endorse a cheque I%sFqh>  
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请付票款||清付票款to pay a cheque||to honour a cheque !cO]<CWPq  
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支票退票to dishonour a cheque >8W P0Qx/  
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拒付支票to refuse a cheque 5=v}W:^v.  
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拒付支票to stop payment of a cheque 5ni~Q 9b  
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提示要求付款to present for payment iOU 6V  
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见票即付持票人payable to bearer (tIo:j  
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支付指定人payable to order 9 7GV2]-M  
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已过期||无效out of date||stale k5:G-BQ:  
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请给出票人R/D||refer to drawer L ^q""[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =Je[c,&j$?  
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文字与数字不一致words and figures differ ad *m%9Y1Q  
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支票 ^hc!FD  
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时间已过account closed llcb~  
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更改处应加盖印章alterations require initials hQYL`Dni  
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时间已过effects not cleared r[|Xy>Zj
 
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停止付款payment stopped 5rw 7;'  
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支票毁损cheque mutilated .~~nUu+M  
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汇款||寄钱to remit||to send money s'!Cp=xQF"  
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寄票供取款||支票支付to send a cheque for payment (?n=33}Ci  
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寄款人a remitter @i2E\}  
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收款人a remittee m8A#~i .  
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国外汇票foreign Bill YmL06<Mh  
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国内汇票inland Bill U; YC}r  
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跟单汇票documentary bill <^VJy5>  
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空头汇票accommodation bill Y\D!/T  
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原始汇票original bill RiDJ> 6S  
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改写||换新票据renewed bill \K5DOM "#  
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即期汇票sight bill||bill on demand J1,9kCO  
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…days after date||…days after date…日后付款 SON-Z
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…months after date||…months after date…月后付款 q8FTi^=Kb  
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见票后…日付款…days after sight||…days sight N nRD|A  
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见票后…月付款…months after sight||…months sight :G [|CPm-  
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同组票据set of bills ~FZ&.<s  
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单张汇票sola of exchange||sole of exchange [glLre^  
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远期汇票usance bill||bill at usance D60aH!ft  
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长期汇票long bill c'^?/$H|  
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短期汇票short bill aEFJ;n7m  
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逾期汇票overdue bill FTH|9OP
  
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宽限日期days of grace &VhroHO  
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电汇telegraphic transfer （T.T） O)C\vF#  
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邮汇postal order||postal note （Am.）||post office order||money order cCSs  
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本票promissory note （P/N） w~ .f  
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押汇负责书||押汇保证书letter of hypothecation }^4Xv^dW>g  
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副保||抵押品||付属担保物collateral security @D)al^]x6  
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担保书trust receipt||letter of indemnity _U$<xVnP  
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承兑||认付acceptance +ylTGSZ S  
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单张承兑general acceptance S_iMVHe  
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有条件承兑qualified acceptance F@^~7ZmP`  
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附条件认付conditional acceptance *aXF5S  
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部分认付partial acceptance   a!
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