[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。   'dDd9  
会计报表statement of account m%X~EwFc.  
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往来帐目account current XuVbi=pN.2  
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现在往来帐||存款额current accout %TyR8 %  
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销货帐account sales hvnZ 2x.?d  
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共同计算帐项joint account Mmq{]q~At
 
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未决帐项outstanding account "i<i.6|  
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贷方帐项credit account||creditor account QHUoAa`6v  
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借方帐项debit account||debtor account v<,?%(g)7  
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应付帐||应付未付帐account payable n{J<7I e"*  
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应收帐||应收未收帐account receivable s(q\!\FS  
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新交易||新帐new account 7Co 
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未决帐||老帐old account /[`bPKr  
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现金帐cash account @[D-2s  
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流水帐running account _V^^%$  
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暂记帐||未定帐suspense account r5tC
 
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过期帐||延滞帐overdue account||pastdue account ";AM3  
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杂项帐户sundry account TXD\i Dq  
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详细帐单||明细表detail account h lD0^8S  
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呆帐bad account Q"n|<!DN  
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会计项目title of account RZi]0l_A'  
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会计薄||帐薄account-book xhLVLXZ9  
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营业报告书||损益计算表account of budiness||business report a[bu{Z]%  
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借贷细帐||交验帐account rendered tP8>0\$)  
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明细帐account stated \tH^w@j47  
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与…银行开立一户头to open an account with |Y?1rLC  
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与…银行建立交易to keep account with ".Z|zt6C  
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继续记帐to keep account PoTJ 4z  
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与…有交易to have an account with n?'I&0>M  
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作成会计帐||有往来帐项to make out an account with R"%zmA@o=  
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清算||清理债务to make up an account [H ^ktF  
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清洁帐目||与…停止交易to close ones account with ;pn*|Bsq  
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结帐to close an account &GMBvmP  
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清理未付款to ask an account||to demand an account /Wos{}Z0  
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结清差额to balance the account with t@=*k9  
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清算to settle an account||to liquidate an account||to square an account =zaf{0c  
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审查帐目||监查帐目to audit an account B8J_^kd  
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检查帐目to examine an account ldFK3+V  
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转入A的帐户to charge the amount to As account 47<f
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以计帐方式付款to pay on account UQ[!k 6  
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代理某人||为某人on ones account||on account of one ERka l7+  
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为自己计算||独立帐目on ones own account w; rQ\gj  
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由某人收益并负风险on ones account and risk||for ones account and risk Fq WW[Bgd  
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由某人负担for ones account||for account of one #aHJ|[[(n  
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按某人指示||列入某人帐户by order and for account of one LdH23\  
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列入5月份帐目for May account >Tf <8r,  
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编入某中帐项下to pass to the account of||to place to the account of G~ONHXL  
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寄出清算书to send in an account||to send in render an account O)FkpZc@9c  
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支票薄cheque book QAxR'.d  
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支票陈票人cheque drawer F'^y?UP[  
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持票人cheque holder s + Q'\?  
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不记名支票cheque to bearer||bearer cheque .-mlV ^  
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记名支票||认人支票cheque to order p!o+8Xz5  
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到期支票antedated cheque :c3'U_H^  
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未到期支票postdated cheque +01bjM6F_1  
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保付支票certified cheque J,_IHzO~Z  
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未获兑现支票，退票returned cheque jlM%Y ZC  
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横线支票crossed cheque
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普通横线general crossing g7`uWAxZa  
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特别横线special crossing G&,2>qxKR  
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空白支票blank cheque W}.p,d  
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失效支票，过期支票stale cheque 5 im qZw  
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普通支票open cheque  j.vBld  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount nyr)d%I{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges VkDFR [k_  
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支票换现金||兑现to cash a cheque n+;PfQ|  
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清理票款to clear a cheque !Knv/:+  

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保证兑现to certify a cheque O-K!Bv^ Q  
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填写支票数额to fill up a cheque !kg)84C[  
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支票上划线to cross a cheque R WU,v{I9  
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开发支票to make out a cheque Q`X5W  
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签发支票，开立支票to draw a cheque||to issue a cheque 8!AMRE  
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透支支票to overdraw a cheque vDAv/l9  
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背书支票to endorse a cheque T\h_8  
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请付票款||清付票款to pay a cheque||to honour a cheque i#~1|2  
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支票退票to dishonour a cheque &sx|sLw)  
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拒付支票to refuse a cheque #dGg !D  
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拒付支票to stop payment of a cheque BVC{Zq6hi  
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提示要求付款to present for payment yf=ek==  
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见票即付持票人payable to bearer I$`Vw >  
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支付指定人payable to order Ac.z6]p  
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已过期||无效out of date||stale %;zWS/JhL  
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请给出票人R/D||refer to drawer C_#0Y_O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,oP-:q!PC  
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文字与数字不一致words and figures differ :7Vm]xd}do  
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支票 |<ke>j/6n  
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时间已过account closed {djOU 9]  
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更改处应加盖印章alterations require initials 3 XfXMVm  
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时间已过effects not cleared 59^@K"J  
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停止付款payment stopped LwGcy1F.  
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支票毁损cheque mutilated g>im2AD+e  
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汇款||寄钱to remit||to send money FxZ\)Y  
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寄票供取款||支票支付to send a cheque for payment *Nt6 Ufq6  
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寄款人a remitter 6U/wFT!7$  
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收款人a remittee |\_O8=B%  
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国外汇票foreign Bill W;-Qze\D  
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国内汇票inland Bill 0Hz3nd?v  
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跟单汇票documentary bill KcU,RTE  
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空头汇票accommodation bill u51/B:+  
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原始汇票original bill rb_G0/R  
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改写||换新票据renewed bill \D[BRE+  
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即期汇票sight bill||bill on demand ;|^fAc~9{r  
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…days after date||…days after date…日后付款 qQ_B[?+W  
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…months after date||…months after date…月后付款 CeJ|z{F\  
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见票后…日付款…days after sight||…days sight 7/1S5yUr|  
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见票后…月付款…months after sight||…months sight Gt%ko
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同组票据set of bills pE<' '`  
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单张汇票sola of exchange||sole of exchange xH0/R LK3J  
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远期汇票usance bill||bill at usance >H1d9y+Z  
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长期汇票long bill >guQY I@4,  
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短期汇票short bill fUXp)0O  
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逾期汇票overdue bill rA`\we)  
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宽限日期days of grace ,7(/Il 9  
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电汇telegraphic transfer （T.T） ="DgrH  
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邮汇postal order||postal note （Am.）||post office order||money order ,&=`T7i  
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本票promissory note （P/N） }WbN)  
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押汇负责书||押汇保证书letter of hypothecation DBUwf1=qj  
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副保||抵押品||付属担保物collateral security }dUC^04  
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担保书trust receipt||letter of indemnity ,[\(U!Z7:%  
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承兑||认付acceptance Wu( 8G  
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单张承兑general acceptance fWyDWU  
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有条件承兑qualified acceptance >k}/$R+  
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附条件认付conditional acceptance dyzwJ70K  
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部分认付partial acceptance   \GvY`kt3