[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。   {C=d9z~:  
会计报表statement of account m"B)%?C#  
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往来帐目account current y{Wtm7fnA  
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现在往来帐||存款额current accout `jR = X  
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销货帐account sales S.o@95M  
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共同计算帐项joint account (h0i2>K  
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未决帐项outstanding account dQ*3s>B[  
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贷方帐项credit account||creditor account OQ<|XdI$  
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借方帐项debit account||debtor account '?+q3lps  
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应付帐||应付未付帐account payable |H&2[B"
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应收帐||应收未收帐account receivable }Vw"7  
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新交易||新帐new account tP2hU[7Z  
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未决帐||老帐old account VsOn j~@  
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现金帐cash account x72bufd  
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流水帐running account #5)E4"m  
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暂记帐||未定帐suspense account f.0~HnNg1  
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过期帐||延滞帐overdue account||pastdue account <Yfk7Un  
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杂项帐户sundry account q#Az\B:  
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详细帐单||明细表detail account y4s]*?Wz  
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呆帐bad account tF SO"  
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会计项目title of account u|ia  
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会计薄||帐薄account-book N~L3 9  
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营业报告书||损益计算表account of budiness||business report |lAu6d !  
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借贷细帐||交验帐account rendered zbZ0BD7e  
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明细帐account stated P31}O2 Nh  
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与…银行开立一户头to open an account with .ICGGC`O  
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与…银行建立交易to keep account with jSp4eq
 
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继续记帐to keep account k!Nl#.j  
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与…有交易to have an account with 7k}[x|u  
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作成会计帐||有往来帐项to make out an account with 2[: *0 DV#  
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清算||清理债务to make up an account >u#c\s  
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清洁帐目||与…停止交易to close ones account with `J \1t K{  
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结帐to close an account 26un=  
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清理未付款to ask an account||to demand an account +[M5x[[$  
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结清差额to balance the account with pH5"g"e1  
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清算to settle an account||to liquidate an account||to square an account 
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审查帐目||监查帐目to audit an account +ew2+2  
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检查帐目to examine an account A7SBm`XJ)p  
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转入A的帐户to charge the amount to As account qV0C2jZ2  
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以计帐方式付款to pay on account 2ijw g~_@  
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代理某人||为某人on ones account||on account of one LQ pUyqR  
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为自己计算||独立帐目on ones own account (:W=8G,p  
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由某人收益并负风险on ones account and risk||for ones account and risk NidG|Yg~Z  
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由某人负担for ones account||for account of one `vWFTv  
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按某人指示||列入某人帐户by order and for account of one /]4[b!OTJ  
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列入5月份帐目for May account KA1Z{7UK%  
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编入某中帐项下to pass to the account of||to place to the account of %IGcn48J  
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寄出清算书to send in an account||to send in render an account [|<2BQX  
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支票薄cheque book `iuo([E d  
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支票陈票人cheque drawer qXO@FW]  
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持票人cheque holder )HWf`;VQ  
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不记名支票cheque to bearer||bearer cheque 3uA%1 E  
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记名支票||认人支票cheque to order iW\cLp "  
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到期支票antedated cheque 3n-~+2l  
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未到期支票postdated cheque S(xlN7=  
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保付支票certified cheque I_66q7U"0  
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未获兑现支票，退票returned cheque x#z}A&  
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横线支票crossed cheque 6}bUX_!&s  
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普通横线general crossing 1I< <`7'  
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特别横线special crossing 04{*iS95J  
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空白支票blank cheque #4uuT
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失效支票，过期支票stale cheque M(>"e*Pi  
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普通支票open cheque 4LY kK/:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (6##\}L&9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sp%EA=: E  
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支票换现金||兑现to cash a cheque @uru4>1_dy  
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清理票款to clear a cheque t+C9QXY  
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保证兑现to certify a cheque M=vRy|TL  
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填写支票数额to fill up a cheque "VEA71  

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支票上划线to cross a cheque Skm$:`u;  
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开发支票to make out a cheque Ln~Z_!  
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签发支票，开立支票to draw a cheque||to issue a cheque 6g\SJO-;N  
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透支支票to overdraw a cheque xc|pl!ns  
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背书支票to endorse a cheque <Uz~V;  
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请付票款||清付票款to pay a cheque||to honour a cheque }d<x
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支票退票to dishonour a cheque B.:DW3  
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拒付支票to refuse a cheque hYm$Sx(=  
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拒付支票to stop payment of a cheque 2.Kbj^  
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提示要求付款to present for payment %cy]dEL7  
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见票即付持票人payable to bearer XaFu(Xu7  
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支付指定人payable to order T6 K?Xr{_  
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已过期||无效out of date||stale yrp;G_  
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请给出票人R/D||refer to drawer QG~4<zy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q> Lh.U,{  
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文字与数字不一致words and figures differ p i;,?p-  
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支票 0+a-l[! p  
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时间已过account closed iX3Y:   
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更改处应加盖印章alterations require initials U"Gg ,  
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时间已过effects not cleared 8T:?C~"  
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停止付款payment stopped `v]|x,l+C  
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支票毁损cheque mutilated h92'~X36  
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汇款||寄钱to remit||to send money 3#=%2\  
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寄票供取款||支票支付to send a cheque for payment x
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寄款人a remitter ;y"=3-=vM"  
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收款人a remittee ,KT[ }P7  
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国外汇票foreign Bill G*oqhep  
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国内汇票inland Bill +,"O#`sy<  
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跟单汇票documentary bill
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空头汇票accommodation bill ^HO'"/tB@D  
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原始汇票original bill .B9i`)0  
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改写||换新票据renewed bill `$fKS24u  
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即期汇票sight bill||bill on demand s-S#qGZ  
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…days after date||…days after date…日后付款 )2&U Rt.  
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…months after date||…months after date…月后付款 <w9<G  
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见票后…日付款…days after sight||…days sight a7Xa3 vlpO  
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见票后…月付款…months after sight||…months sight /x2MW5H  
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同组票据set of bills 3|Vh[iAa\  
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单张汇票sola of exchange||sole of exchange n0T>sE-9  
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远期汇票usance bill||bill at usance 9 M< 3m  
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长期汇票long bill f,s1k[w/;  
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短期汇票short bill q_GO;-b{  
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逾期汇票overdue bill :Qekv(z  
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宽限日期days of grace :tTP3t5  
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电汇telegraphic transfer （T.T） Bq
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邮汇postal order||postal note （Am.）||post office order||money order ^j)0&}fB  
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本票promissory note （P/N） V]fsjpvlmr  
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押汇负责书||押汇保证书letter of hypothecation +o*&JoC  
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副保||抵押品||付属担保物collateral security 7L"Pe'Hw  
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担保书trust receipt||letter of indemnity 9[7Gxmf  
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承兑||认付acceptance ^|+;~3<J  
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单张承兑general acceptance g5,Bj
  
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有条件承兑qualified acceptance =4H"&Eu{  
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附条件认付conditional acceptance }.$5'VGO  
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部分认付partial acceptance   cf7UV6D g