[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。   (5%OAjW  
会计报表statement of account BzL>,um  
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往来帐目account current k,S'i#4q4  
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现在往来帐||存款额current accout _r8.I9|  
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销货帐account sales xX`P-h>V`c  
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共同计算帐项joint account h Ns<Ae  
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未决帐项outstanding account MoN;t;  
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贷方帐项credit account||creditor account QfJ?'*  
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借方帐项debit account||debtor account a_/\.
  
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应付帐||应付未付帐account payable RQ#g n  
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应收帐||应收未收帐account receivable b(dIl)Y4 :  
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新交易||新帐new account y\b.0-z  
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未决帐||老帐old account TO
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现金帐cash account 09`5<9/  
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流水帐running account EO$_]0yI;_  
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暂记帐||未定帐suspense account "0Uh(9Fv  
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过期帐||延滞帐overdue account||pastdue account 7%L%dyN  
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杂项帐户sundry account {`BC$V  
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详细帐单||明细表detail account *
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呆帐bad account C"_f3[Z  
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会计项目title of account w35r\x +  
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会计薄||帐薄account-book ?I&ha-."  
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营业报告书||损益计算表account of budiness||business report #z 3tSnmp  
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借贷细帐||交验帐account rendered Ps5UX6\ .m  
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明细帐account stated FCTz>N^p  
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与…银行开立一户头to open an account with #$7 z  
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与…银行建立交易to keep account with
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继续记帐to keep account /*s:ehj  
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与…有交易to have an account with J&%vBg^  
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作成会计帐||有往来帐项to make out an account with Z)Y--`*  
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清算||清理债务to make up an account jV)!
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清洁帐目||与…停止交易to close ones account with D7cOEL<  
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结帐to close an account LcCb[r  
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清理未付款to ask an account||to demand an account 2xRb$QF  
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结清差额to balance the account with P lJl#-BO  
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清算to settle an account||to liquidate an account||to square an account `C"Slz::  
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审查帐目||监查帐目to audit an account iK{q_f\"  
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检查帐目to examine an account tdg.vYMDPC  
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转入A的帐户to charge the amount to As account c 2j?<F1  
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以计帐方式付款to pay on account NhQIpzL)  
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代理某人||为某人on ones account||on account of one *FDz20S  
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为自己计算||独立帐目on ones own account zMb7a_W  
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由某人收益并负风险on ones account and risk||for ones account and risk a%f{mP$m  
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由某人负担for ones account||for account of one ],Wh]q  
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按某人指示||列入某人帐户by order and for account of one */xI#G,O+  
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列入5月份帐目for May account =:`1!W0I  
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编入某中帐项下to pass to the account of||to place to the account of G;615p1  
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寄出清算书to send in an account||to send in render an account wE3^6  
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支票薄cheque book 4
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支票陈票人cheque drawer '[JrP<~^o  
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持票人cheque holder +xRja(d6  
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不记名支票cheque to bearer||bearer cheque %^^2  
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记名支票||认人支票cheque to order Z<En3^j `  
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到期支票antedated cheque B:ddlxT$  
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未到期支票postdated cheque 9cFFQM |o  
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保付支票certified cheque bjPI:j*XU  
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未获兑现支票，退票returned cheque ;M8N%  
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横线支票crossed cheque FOB9CsMe  
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普通横线general crossing _.J{U0N  
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特别横线special crossing f!P.=Qo[=  
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空白支票blank cheque U?>P6p  
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失效支票，过期支票stale cheque h_?D%b~5
 
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普通支票open cheque tA
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :b
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n0O- Bxhl  
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支票换现金||兑现to cash a cheque LEc%BQx  
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清理票款to clear a cheque u` `FD  
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保证兑现to certify a cheque e}(ws~.  
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填写支票数额to fill up a cheque xO'1|b^&  
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支票上划线to cross a cheque r?\hZ*|M  
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开发支票to make out a cheque FX+Ra@I!  
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签发支票，开立支票to draw a cheque||to issue a cheque L 2Os\  
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透支支票to overdraw a cheque ,l#V eC  
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背书支票to endorse a cheque enO5XsIc  
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请付票款||清付票款to pay a cheque||to honour a cheque (YGJw?]  
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支票退票to dishonour a cheque U5Q `r7  
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拒付支票to refuse a cheque w6qx  
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拒付支票to stop payment of a cheque =Mc*~[D/  
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提示要求付款to present for payment aHXd1\6m  
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见票即付持票人payable to bearer ,&Gn7[<  
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支付指定人payable to order }~:`9PV)Z%  
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已过期||无效out of date||stale cE$<6&0  
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请给出票人R/D||refer to drawer :3gtc/pt>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5hr$tkkL  
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文字与数字不一致words and figures differ P6!c-\  
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支票 ",k"c}3G  
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时间已过account closed *?zmo
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更改处应加盖印章alterations require initials FO<PMK  
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时间已过effects not cleared r5M {*  
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停止付款payment stopped _ I"}3*  
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支票毁损cheque mutilated HL]8E}e\"  
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汇款||寄钱to remit||to send money {e~#6.$:  
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寄票供取款||支票支付to send a cheque for payment _JNSl2  
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寄款人a remitter "A\h+q-  
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收款人a remittee 2T 3tKX  
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国外汇票foreign Bill 3w!8PPl  
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国内汇票inland Bill a;b mZh  
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跟单汇票documentary bill yUnNf 2i  
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空头汇票accommodation bill )hG4,0hv&  
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原始汇票original bill 8]h~jNku  
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改写||换新票据renewed bill ]QC9y:3  
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即期汇票sight bill||bill on demand ,="hI:*<  
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…days after date||…days after date…日后付款 !,l k>j.V  
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…months after date||…months after date…月后付款 iX%9$Bft<  
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见票后…日付款…days after sight||…days sight 8+i=u" <  
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见票后…月付款…months after sight||…months sight }#r awVe=  
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同组票据set of bills +Tt.5>N  
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单张汇票sola of exchange||sole of exchange (^oN, 7  
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远期汇票usance bill||bill at usance t!-\ :8n  
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长期汇票long bill fUMjLA|*I<  
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短期汇票short bill FI,K 0sO/|  
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逾期汇票overdue bill !
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宽限日期days of grace JC0#pU;  
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电汇telegraphic transfer （T.T） qt
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邮汇postal order||postal note （Am.）||post office order||money order 3-btaG'P  
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本票promissory note （P/N） ,hH c -%-  
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押汇负责书||押汇保证书letter of hypothecation -RJ~Sky[  
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副保||抵押品||付属担保物collateral security gg.]\#3g  
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担保书trust receipt||letter of indemnity 2 431v@  
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承兑||认付acceptance :2H]DDg(  
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单张承兑general acceptance Y(t/=3c[  
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有条件承兑qualified acceptance (u^8=#  
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附条件认付conditional acceptance )sW!s3>S>  
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部分认付partial acceptance   I{0cnq/