[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。   ~Sm6{L  
会计报表statement of account OUGkam0UK  
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往来帐目account current &s?uMWR  
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现在往来帐||存款额current accout `]6 <j<' ,  
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销货帐account sales f>ktv76  
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共同计算帐项joint account uG6.(A1LM  
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未决帐项outstanding account ##xvuLy-6  
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贷方帐项credit account||creditor account ?fq!BV  
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借方帐项debit account||debtor account ZxT E(BQv  
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应付帐||应付未付帐account payable =*l
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应收帐||应收未收帐account receivable Q25VG5G  

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新交易||新帐new account GCO: !,1  
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未决帐||老帐old account {R@V  
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现金帐cash account FE,mUpHIR  
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流水帐running account $S?gQN.e  
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暂记帐||未定帐suspense account vVa|E# [  
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过期帐||延滞帐overdue account||pastdue account KHHYk>FR  
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杂项帐户sundry account -XCs?@8EQ  
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详细帐单||明细表detail account +8N6tw/&  
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呆帐bad account `
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会计项目title of account Z*mbhod  
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会计薄||帐薄account-book +c<iVc|  
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营业报告书||损益计算表account of budiness||business report YFB>GQ;  
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借贷细帐||交验帐account rendered .4WJk>g  
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明细帐account stated P%e7
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与…银行开立一户头to open an account with ;i6~iLY  
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与…银行建立交易to keep account with L@(. i  
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继续记帐to keep account aHW34e@ebL  
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与…有交易to have an account with :\"0jQ.y|  
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作成会计帐||有往来帐项to make out an account with `~u=[}w  
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清算||清理债务to make up an account o1(;"5MM  
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清洁帐目||与…停止交易to close ones account with a`w=0]1&*  
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结帐to close an account ?Cf'IBpN  
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清理未付款to ask an account||to demand an account # `E  
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结清差额to balance the account with }=bzUA`C  
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清算to settle an account||to liquidate an account||to square an account ,Lp"Ia  
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审查帐目||监查帐目to audit an account sX~E ~$_g  
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检查帐目to examine an account ]gPx%c  
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转入A的帐户to charge the amount to As account Zb1GR5MB`k  
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以计帐方式付款to pay on account GW>F:<p  
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代理某人||为某人on ones account||on account of one 6NV592  
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为自己计算||独立帐目on ones own account Ql5bjlQdO  
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由某人收益并负风险on ones account and risk||for ones account and risk :} =lE"2  
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由某人负担for ones account||for account of one yGtTD9j  
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按某人指示||列入某人帐户by order and for account of one s*gqKQ;  
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列入5月份帐目for May account [G8EX3  
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编入某中帐项下to pass to the account of||to place to the account of eowwN>-2C  
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寄出清算书to send in an account||to send in render an account cu>(;=  
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支票薄cheque book -51LF=(!L  
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支票陈票人cheque drawer /Yi4j,8!|  
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持票人cheque holder H'#06zP>5  
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不记名支票cheque to bearer||bearer cheque eef&ZL6g  
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记名支票||认人支票cheque to order 4Lg ,J9  
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到期支票antedated cheque ,&@GxiU  
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未到期支票postdated cheque U%bm{oVn  
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保付支票certified cheque 3);P!W4>  
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未获兑现支票，退票returned cheque 4o M~  
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横线支票crossed cheque ;MNUT,U  
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普通横线general crossing @P~%4:!Hr  
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特别横线special crossing >6yQuB  
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空白支票blank cheque ZqrS]i@$  
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失效支票，过期支票stale cheque " {~FEx4  
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普通支票open cheque @!oN]0`F;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %T>@Ldt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque nI?*[y
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清理票款to clear a cheque RQWUO^&e^  
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保证兑现to certify a cheque tH;9"z# ~  
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填写支票数额to fill up a cheque {J1rjrPo  
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支票上划线to cross a cheque >F^$ ' b]  
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开发支票to make out a cheque *0,*F~n  
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签发支票，开立支票to draw a cheque||to issue a cheque @=w)a  
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透支支票to overdraw a cheque [wSoZB l  
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背书支票to endorse a cheque Z\C"/j<y  
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请付票款||清付票款to pay a cheque||to honour a cheque =3h Jti9[  
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支票退票to dishonour a cheque 
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拒付支票to refuse a cheque UE_>@_T  
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拒付支票to stop payment of a cheque _`QMEr?  
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提示要求付款to present for payment n$j B"1  
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见票即付持票人payable to bearer Zq1> M'V;  
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支付指定人payable to order 3S^Qo9S  
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已过期||无效out of date||stale <C"}OW8  
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请给出票人R/D||refer to drawer uTbMp~cYB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AsZyPybq  
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文字与数字不一致words and figures differ r Z5eXew6  
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支票 E h_[8:dK  
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时间已过account closed mW_A3S5  
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时间已过effects not cleared zgpPu4t  
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停止付款payment stopped D3 E!jQ1  
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支票毁损cheque mutilated GHWpL\A{8`  
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汇款||寄钱to remit||to send money r?2C%GI`  
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寄票供取款||支票支付to send a cheque for payment 1-gX=8]]  
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寄款人a remitter 7,LT4wYH  
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收款人a remittee bmddh2  
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国外汇票foreign Bill eaiz w@N  
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国内汇票inland Bill B'0Il"g'  
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跟单汇票documentary bill YGn:_9  
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空头汇票accommodation bill >) :d38M  
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原始汇票original bill r#~6FpFVK^  
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改写||换新票据renewed bill Mo<p+*8u:  
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即期汇票sight bill||bill on demand &\K#UVDyhh  
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…days after date||…days after date…日后付款 DpR%s",Q  
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…months after date||…months after date…月后付款 8+W^t I  
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见票后…日付款…days after sight||…days sight $7*Ml)H!9  
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见票后…月付款…months after sight||…months sight yiUdUw/  
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同组票据set of bills +Lr0i_al  
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单张汇票sola of exchange||sole of exchange >JMKEHl.q  
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远期汇票usance bill||bill at usance -wt2ydzos  
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长期汇票long bill A.FI] K@  
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短期汇票short bill #@fypCc  

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逾期汇票overdue bill 5 $J  
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宽限日期days of grace Vmc)or*#  
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电汇telegraphic transfer （T.T） 68*{Lo?U  
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邮汇postal order||postal note （Am.）||post office order||money order !)=o,sVA  
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本票promissory note （P/N） P$Q&xN<#)  
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押汇负责书||押汇保证书letter of hypothecation $5r,Q{;$  

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副保||抵押品||付属担保物collateral security v2{s2kB=  
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担保书trust receipt||letter of indemnity "_j7kYAl  
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承兑||认付acceptance (SK 5pU  
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单张承兑general acceptance [B`P]}gL:  
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有条件承兑qualified acceptance h$\hPLx  

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附条件认付conditional acceptance rbbu
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部分认付partial acceptance   0pa^O$?p