[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。   *dw.Ug  
会计报表statement of account R-j*fO}  
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往来帐目account current cO*g4VL"[  
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现在往来帐||存款额current accout 3g;,   
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销货帐account sales xNf}f 9l  
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共同计算帐项joint account KDq="=q  
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未决帐项outstanding account .{h"0<x  
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贷方帐项credit account||creditor account 2C O/K_Q  
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借方帐项debit account||debtor account d"9tP& Q  
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应付帐||应付未付帐account payable {fzX2qMZ]  
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应收帐||应收未收帐account receivable lD
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新交易||新帐new account I?3b}#&V9  
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未决帐||老帐old account ]- 1(r,  
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现金帐cash account {5E8eQ  
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流水帐running account j%Au0k
 
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暂记帐||未定帐suspense account /:4J  
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过期帐||延滞帐overdue account||pastdue account AOR?2u  
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杂项帐户sundry account o72r `2  
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详细帐单||明细表detail account @sLN  
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呆帐bad account Te+(7 Z  
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会计项目title of account j&d5tgLB  
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会计薄||帐薄account-book "]S  
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营业报告书||损益计算表account of budiness||business report &>JP.//spi  
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借贷细帐||交验帐account rendered b)d;eS  
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明细帐account stated [:y:_ECs6  
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与…银行开立一户头to open an account with vE:*{G;Y  
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与…银行建立交易to keep account with tMxde+$y  
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继续记帐to keep account `8!9Fp  
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与…有交易to have an account with VQ9A/DH/  
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作成会计帐||有往来帐项to make out an account with ;,f\Wf"BW  
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清算||清理债务to make up an account @2>UR9j  
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清洁帐目||与…停止交易to close ones account with n28JWkK8  
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结帐to close an account <z<>E1ZLI  
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清理未付款to ask an account||to demand an account bU=Utniq  
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结清差额to balance the account with QG5WsuT  
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清算to settle an account||to liquidate an account||to square an account *tXyd<_
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审查帐目||监查帐目to audit an account CWdsOS=  
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检查帐目to examine an account a-NTA  
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转入A的帐户to charge the amount to As account ]\pi!oa  
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以计帐方式付款to pay on account :v^/k]S  
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代理某人||为某人on ones account||on account of one  3xyrWl  
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为自己计算||独立帐目on ones own account b| L;*<KU  
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由某人收益并负风险on ones account and risk||for ones account and risk J^7m?mA  
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由某人负担for ones account||for account of one :>&q?xvA  
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按某人指示||列入某人帐户by order and for account of one [> HKRVy  
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列入5月份帐目for May account /v!yI$xc  
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编入某中帐项下to pass to the account of||to place to the account of kvbZx{s  
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寄出清算书to send in an account||to send in render an account yT^2;/Z  
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支票薄cheque book SEgw!2H  
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支票陈票人cheque drawer %1#\LRA(  
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持票人cheque holder )LP'
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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 er3Mvw  
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到期支票antedated cheque @GQe-04W`  
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未到期支票postdated cheque J&6p/'UPZ  
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保付支票certified cheque P>_O :xD  
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未获兑现支票，退票returned cheque Yc#Uu8f-  
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横线支票crossed cheque =1[_#Moc6  
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普通横线general crossing ~<k>07  
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特别横线special crossing ^fF#Ej1  
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空白支票blank cheque .vHHw@  
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失效支票，过期支票stale cheque 4QQt 0u0  
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普通支票open cheque mc]+j,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 -UEi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges qX}3}TL  
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支票换现金||兑现to cash a cheque /J^dzvH  
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清理票款to clear a cheque ">T\
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保证兑现to certify a cheque `NhG|g  
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填写支票数额to fill up a cheque 8`S1E0s  
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支票上划线to cross a cheque glC,E>  
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开发支票to make out a cheque dQ;8,JzIw&  
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签发支票，开立支票to draw a cheque||to issue a cheque *& w/*h$!  
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透支支票to overdraw a cheque C'@I!m._i  
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背书支票to endorse a cheque >Ec;6V e  
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请付票款||清付票款to pay a cheque||to honour a cheque S.[L?uE~F  
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支票退票to dishonour a cheque oM1C/=8   
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拒付支票to refuse a cheque WUauKRR.  
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拒付支票to stop payment of a cheque xrXfZ>$5bM  
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提示要求付款to present for payment o5RvxGN  
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见票即付持票人payable to bearer V(;T{HW&  
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支付指定人payable to order cjtcEW  
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已过期||无效out of date||stale 'k}w|gNB  
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请给出票人R/D||refer to drawer 8LF=l1=~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1}Guhayy  
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文字与数字不一致words and figures differ R4b!?}d  
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支票 PYNY1 |3  
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时间已过account closed "5ISKuL  
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更改处应加盖印章alterations require initials JoG(Nk
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时间已过effects not cleared ew,okRCN  
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停止付款payment stopped ?MfwRWY  
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支票毁损cheque mutilated #Ry Ta /L  
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汇款||寄钱to remit||to send money X$~T*l0  
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寄票供取款||支票支付to send a cheque for payment B>S>t5$  
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寄款人a remitter )lz)h*%#  
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收款人a remittee 7+KI9u}-  
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国外汇票foreign Bill  8}AWU  
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国内汇票inland Bill 5yj#9H  
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跟单汇票documentary bill r=7!S8'  
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空头汇票accommodation bill M} ri>o  
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原始汇票original bill #,1)@[  
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改写||换新票据renewed bill xoGrXt9&  
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即期汇票sight bill||bill on demand "(dI/}  
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…days after date||…days after date…日后付款 j e3Qq1  
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…months after date||…months after date…月后付款 s%>8y\MaK  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight @6aJh< c  
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同组票据set of bills }*C  
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单张汇票sola of exchange||sole of exchange F?cw IE\J  
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远期汇票usance bill||bill at usance p&)d]oV>  
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长期汇票long bill M`@ASL:u  
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短期汇票short bill H5 :,hrZY  
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逾期汇票overdue bill -AolW+Y  
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宽限日期days of grace  s_+.xIZ  
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电汇telegraphic transfer （T.T） SXO.|"M  
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邮汇postal order||postal note （Am.）||post office order||money order '$'a .q1q9  
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本票promissory note （P/N） o~L(;A]yN  
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押汇负责书||押汇保证书letter of hypothecation YK$[)x\S  
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副保||抵押品||付属担保物collateral security /lPn f7  
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担保书trust receipt||letter of indemnity 4`fV_H.8  
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承兑||认付acceptance ;T8(byH ?  
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单张承兑general acceptance wJp1Fl~  
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有条件承兑qualified acceptance gyV`]uqG  
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附条件认付conditional acceptance yGrnzB6|  
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部分认付partial acceptance   ` "-P g5