[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。   0XQ".:+h  
会计报表statement of account Kbz7  
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往来帐目account current (jo(bbpj  
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现在往来帐||存款额current accout RXx?/\~yd;  
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销货帐account sales XZep7d}  
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共同计算帐项joint account 0>~6Z  
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未决帐项outstanding account cT>z  
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贷方帐项credit account||creditor account W kDn  
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借方帐项debit account||debtor account ZB^4(F')H  
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应付帐||应付未付帐account payable W &0@&
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应收帐||应收未收帐account receivable T24#gF~  
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新交易||新帐new account 2p3u6\y  
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未决帐||老帐old account 0ZID @^  
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现金帐cash account m"|(w`n]E+  
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流水帐running account K_lL\  
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暂记帐||未定帐suspense account oIL+@}u7  
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过期帐||延滞帐overdue account||pastdue account u.L8tR:(  
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杂项帐户sundry account Mevyj;1t  
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详细帐单||明细表detail account %]sEt{  
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呆帐bad account seV;f^-hR  
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会计项目title of account f({-j%m  
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会计薄||帐薄account-book }Keon.N?   
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营业报告书||损益计算表account of budiness||business report n IqY}??  
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借贷细帐||交验帐account rendered aj'8;E+  
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明细帐account stated =
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with FjLv*K[#d  
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继续记帐to keep account AXv;r<  
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与…有交易to have an account with }~~^ZtJ\  
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作成会计帐||有往来帐项to make out an account with qkG;YGio  
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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 i|{nj\6w^  
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结帐to close an account A*U'SCg(G  
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清理未付款to ask an account||to demand an account R*{?4NKG  
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结清差额to balance the account with $D\l%y/C  
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清算to settle an account||to liquidate an account||to square an account yrNc[kS/  
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审查帐目||监查帐目to audit an account Cj9O [  
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检查帐目to examine an account ]hVXFHrR  
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转入A的帐户to charge the amount to As account TZyQOjUu  
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以计帐方式付款to pay on account &B0&183  
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代理某人||为某人on ones account||on account of one G-?9;w'@  
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为自己计算||独立帐目on ones own account $uB(@Ft.  
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由某人收益并负风险on ones account and risk||for ones account and risk <OfzE5  
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由某人负担for ones account||for account of one -\C6 j  
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按某人指示||列入某人帐户by order and for account of one ;-^9j)31+F  
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列入5月份帐目for May account 'X<uG x  
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编入某中帐项下to pass to the account of||to place to the account of Vn;]''_  
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寄出清算书to send in an account||to send in render an account i>zyn-CuW  
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支票薄cheque book )pa|uH+N  
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支票陈票人cheque drawer jhM|gV&  
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持票人cheque holder M'7x:Uw;  
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不记名支票cheque to bearer||bearer cheque JdEb _c3S  
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记名支票||认人支票cheque to order n\9*B##  
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到期支票antedated cheque vdzC2T  
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未到期支票postdated cheque M!'tD!NWc  
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保付支票certified cheque TA7w:<  
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未获兑现支票，退票returned cheque ?GZs5CnS  
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横线支票crossed cheque r; !
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普通横线general crossing +.St"f/1  
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特别横线special crossing tnntHQ&b  
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空白支票blank cheque (aLnbJeJ  
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失效支票，过期支票stale cheque V6N#%(?3  
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普通支票open cheque ^m\n[<x ^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h/ic-iH(>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }Na*jr0y9{  
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支票换现金||兑现to cash a cheque MwZ`NH|n3"  
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清理票款to clear a cheque 4Q.70  
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保证兑现to certify a cheque @: NrC76  
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填写支票数额to fill up a cheque Wo%&,>]<H  
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支票上划线to cross a cheque qe0@tKim  
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开发支票to make out a cheque CUoMB r  
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签发支票，开立支票to draw a cheque||to issue a cheque /bVI'fT  
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透支支票to overdraw a cheque I".r`$XZ  
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背书支票to endorse a cheque q\ ?6-?Mr  
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请付票款||清付票款to pay a cheque||to honour a cheque "<kmiK/  
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支票退票to dishonour a cheque ?qdG)jo=  
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拒付支票to refuse a cheque 1=s%.0  
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拒付支票to stop payment of a cheque B}:[~R'  
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提示要求付款to present for payment 0L|A  
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见票即付持票人payable to bearer (fq>P1-  
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支付指定人payable to order 98A ;R  
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已过期||无效out of date||stale CfAX,f"ZP  
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请给出票人R/D||refer to drawer m"`&FA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +DksWbD  
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文字与数字不一致words and figures differ Q[S""P.Z|  
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支票 {3'z}q  

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时间已过account closed &p0*:(j  
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更改处应加盖印章alterations require initials YX,y7Uhn  
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时间已过effects not cleared ZEp UHdin  
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停止付款payment stopped @u#Tx%  
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支票毁损cheque mutilated I HgYgn  
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汇款||寄钱to remit||to send money OpA
  
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寄票供取款||支票支付to send a cheque for payment ]z;%%'gW6  
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寄款人a remitter +h.$<=  
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收款人a remittee 1$]4g/":o  
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国外汇票foreign Bill !7]4sXL{  
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国内汇票inland Bill >r6`bh [4  
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跟单汇票documentary bill 4{7O}f  
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空头汇票accommodation bill ep* (  
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原始汇票original bill tG+ E'OP  
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改写||换新票据renewed bill 48 1J=8H  

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即期汇票sight bill||bill on demand WB<_AIt+  
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…days after date||…days after date…日后付款 {PZNJ 2~  
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…months after date||…months after date…月后付款 {fW(e?8)  
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见票后…日付款…days after sight||…days sight gx~79;6  
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见票后…月付款…months after sight||…months sight 7)aitDD  
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同组票据set of bills Gu?OyL  
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单张汇票sola of exchange||sole of exchange xLhN3#^m  
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远期汇票usance bill||bill at usance @=4K%
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长期汇票long bill 0Yk@O) x  
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短期汇票short bill 2 |lm'Hf  
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逾期汇票overdue bill pd2Lc $O@  
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宽限日期days of grace sDNV_
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电汇telegraphic transfer （T.T） []B9Me  
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邮汇postal order||postal note （Am.）||post office order||money order Uy
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本票promissory note （P/N） AL*P2\8  
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押汇负责书||押汇保证书letter of hypothecation ?1%/G<  
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副保||抵押品||付属担保物collateral security 1e=<df  
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担保书trust receipt||letter of indemnity pPr/r&r  
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承兑||认付acceptance "$)Nd+ny  

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单张承兑general acceptance E c!fx\  
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有条件承兑qualified acceptance BI9~%dm  
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附条件认付conditional acceptance InI^,&<  
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部分认付partial acceptance   G01J1Ll}