[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^!LA,`j  
会计报表statement of account O['5/:-  
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往来帐目account current /8s>JPXKH[  
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现在往来帐||存款额current accout MVe4[<  
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销货帐account sales Vg8c}
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共同计算帐项joint account Y -:dPc{  
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未决帐项outstanding account }FT8[m<  
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贷方帐项credit account||creditor account `:;fc  
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借方帐项debit account||debtor account OA8iTn  
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应付帐||应付未付帐account payable 35fsr=  
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应收帐||应收未收帐account receivable jmh$6 N% F  
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新交易||新帐new account SW*Yu{  
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未决帐||老帐old account lc\f6J>HT  
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现金帐cash account /&g~*AL  
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流水帐running account p;YS`*!s  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account =hDFpb,mr  
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杂项帐户sundry account >'96SE3  
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详细帐单||明细表detail account K1*]6x,  
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呆帐bad account PcK;L
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会计项目title of account |>L|7>J{<d  
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会计薄||帐薄account-book #>@~3kGg  
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营业报告书||损益计算表account of budiness||business report `U[s d*C"  
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借贷细帐||交验帐account rendered "<5su5]  
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明细帐account stated re;^,  
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与…银行开立一户头to open an account with g(Dr/D  
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与…银行建立交易to keep account with }E%#g#  

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继续记帐to keep account x."/+/  
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与…有交易to have an account with E=9xiS  
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作成会计帐||有往来帐项to make out an account with ~$\9T.tre2  
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清算||清理债务to make up an account !QTfQ69Y0  
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清洁帐目||与…停止交易to close ones account with wxx3']:  
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结帐to close an account HpX ;:
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清理未付款to ask an account||to demand an account {-fhp@;  
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结清差额to balance the account with 'q_^28rK  
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清算to settle an account||to liquidate an account||to square an account k,mgiGrQ  
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审查帐目||监查帐目to audit an account +"i|)yUYy}  
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检查帐目to examine an account Hido[  
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转入A的帐户to charge the amount to As account 3i I 4yg  
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以计帐方式付款to pay on account -sz SA  
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为自己计算||独立帐目on ones own account Mkj`  
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由某人收益并负风险on ones account and risk||for ones account and risk *:
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由某人负担for ones account||for account of one hT0[O  
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按某人指示||列入某人帐户by order and for account of one cR*5iqA   
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列入5月份帐目for May account 9Ev<t\B  
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编入某中帐项下to pass to the account of||to place to the account of Xv&&U@7  
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寄出清算书to send in an account||to send in render an account IW{}l=D/  
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支票薄cheque book =.48^$LWx  
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支票陈票人cheque drawer mp:xR^5c  
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持票人cheque holder (Qcd !!  
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不记名支票cheque to bearer||bearer cheque >lV'}0u)  
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记名支票||认人支票cheque to order II'"Nkxd   
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到期支票antedated cheque dJjkH6%}  
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未到期支票postdated cheque 5~[m]   
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保付支票certified cheque 8CUlE-R5  
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未获兑现支票，退票returned cheque RG.wu6Av  
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横线支票crossed cheque +'$5Jtz  
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普通横线general crossing hS1I ;*t  
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特别横线special crossing ek"Uq RY  
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空白支票blank cheque w{*PZ b4  
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失效支票，过期支票stale cheque MD^,"!A  
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普通支票open cheque a4[t3U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !FwNq'Q8$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )8!*
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支票换现金||兑现to cash a cheque '55G:r39  
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清理票款to clear a cheque fDlo L  

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保证兑现to certify a cheque `{|w*)mD  
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填写支票数额to fill up a cheque qX*xQA|ak,  
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支票上划线to cross a cheque ?;_*8Doq-a  
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开发支票to make out a cheque +TyN;e  
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签发支票，开立支票to draw a cheque||to issue a cheque $_iE^zZaU^  
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透支支票to overdraw a cheque op\$(7<d-  
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背书支票to endorse a cheque `IEA  
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请付票款||清付票款to pay a cheque||to honour a cheque f@$W5*j  
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支票退票to dishonour a cheque &
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拒付支票to refuse a cheque m$_b\^we  
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拒付支票to stop payment of a cheque \yu7,v  
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提示要求付款to present for payment y^,QM[&  
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见票即付持票人payable to bearer L7Hv)  
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支付指定人payable to order **L&I5Hhm  
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已过期||无效out of date||stale X2@Ef2EkM  
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请给出票人R/D||refer to drawer 6qHD&bv\%C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /iFn=pk1?  
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文字与数字不一致words and figures differ nsRCDUCi  
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支票 7K\
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时间已过account closed GIM/T4!)  
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时间已过effects not cleared f?UI+ TU  
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停止付款payment stopped  {Nl?  
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支票毁损cheque mutilated ; BN81;  
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汇款||寄钱to remit||to send money lgaSIXDK  
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寄票供取款||支票支付to send a cheque for payment YGo?%.X  
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寄款人a remitter r%.k,FzGZY  
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收款人a remittee e]RzvWq  
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国外汇票foreign Bill sF {,n0<8  
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国内汇票inland Bill 2<@2_wSJ  
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跟单汇票documentary bill l{[@Ahb}?  
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空头汇票accommodation bill NIs7v  
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原始汇票original bill uV 5uZ  
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改写||换新票据renewed bill >jI.$%L$  
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即期汇票sight bill||bill on demand o!tC{"g  
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…days after date||…days after date…日后付款 -ZaeX]^&Q\  
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…months after date||…months after date…月后付款 BP3Ha8/X  
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见票后…日付款…days after sight||…days sight )]P(!hW.  
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见票后…月付款…months after sight||…months sight yx]9rD1cz  
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同组票据set of bills 2^o7^S  
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单张汇票sola of exchange||sole of exchange \FsA-W\X  
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远期汇票usance bill||bill at usance ^\}qq>_  
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长期汇票long bill u9"=t  
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短期汇票short bill D;R~!3f./b  
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逾期汇票overdue bill q/b+V)V  
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宽限日期days of grace (=!At)
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电汇telegraphic transfer （T.T） 2d.$V,U<  
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邮汇postal order||postal note （Am.）||post office order||money order P*&[9)d6  
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本票promissory note （P/N） M_E,pg=rWI  
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押汇负责书||押汇保证书letter of hypothecation vqeH<$WHvy  
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副保||抵押品||付属担保物collateral security _WZx].|A=  
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担保书trust receipt||letter of indemnity Lp&nO   
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承兑||认付acceptance '7'/+G'~&  

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单张承兑general acceptance 1?.CXqK  
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有条件承兑qualified acceptance 4~}NB%,  
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附条件认付conditional acceptance dUv@u!}B  
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部分认付partial acceptance   }uIQ@f`