[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。   c0 |p34  
会计报表statement of account pA'A<|)K0  
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往来帐目account current 5[_8N{QC;  
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现在往来帐||存款额current accout R5"p7>  
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销货帐account sales &iZYBa  
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共同计算帐项joint account 9f,:j  
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未决帐项outstanding account >{a,]q*  
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贷方帐项credit account||creditor account ak`)>  
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借方帐项debit account||debtor account  #Uh5tc  
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应付帐||应付未付帐account payable 8n5nHne  
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应收帐||应收未收帐account receivable AF]!wUKxy  
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新交易||新帐new account 9 w1ONw8v  
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未决帐||老帐old account 4iqmi<[("  
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现金帐cash account SzX~;pFM0  
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流水帐running account D|j
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暂记帐||未定帐suspense account +<9 eN  
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过期帐||延滞帐overdue account||pastdue account y[6&46r7D  
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杂项帐户sundry account 9,f<Nb(\  
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详细帐单||明细表detail account 6\fMzm  
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呆帐bad account 8<g#$(a_E  
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会计项目title of account ttFY _F~S  
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会计薄||帐薄account-book 1"&;1Ts  
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营业报告书||损益计算表account of budiness||business report dMs||&|&  
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借贷细帐||交验帐account rendered wK'!xH^  
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明细帐account stated W.`Xm(y  

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与…银行开立一户头to open an account with a=*ALd_&0  
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与…银行建立交易to keep account with S2&9#6  
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继续记帐to keep account %x}&=zx0*1  

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与…有交易to have an account with 8pk#sJ51  
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作成会计帐||有往来帐项to make out an account with f `y" a@  
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清算||清理债务to make up an account 5:%..e`T  
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清洁帐目||与…停止交易to close ones account with @P_C%}(<  
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结帐to close an account "7kgez#Y  
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清理未付款to ask an account||to demand an account }dX/Y/  
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结清差额to balance the account with x
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清算to settle an account||to liquidate an account||to square an account gX @nPZjg  
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审查帐目||监查帐目to audit an account 2{t)DUs  
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检查帐目to examine an account k42b:W5%  
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转入A的帐户to charge the amount to As account Fweh =v  
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以计帐方式付款to pay on account hZAG (Z  
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代理某人||为某人on ones account||on account of one jg[5UTkcs  
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为自己计算||独立帐目on ones own account =o
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由某人收益并负风险on ones account and risk||for ones account and risk $ZQ"({<w<g  
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由某人负担for ones account||for account of one MZT6g.ny  
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按某人指示||列入某人帐户by order and for account of one I>{!U$  
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列入5月份帐目for May account 'WK;$XQ  
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编入某中帐项下to pass to the account of||to place to the account of ;SgD 5Ln}  
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寄出清算书to send in an account||to send in render an account C\ vC?(n  
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支票薄cheque book X~lZOVmS  
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支票陈票人cheque drawer ^]6M["d/p  
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持票人cheque holder vQ 4}WtvA  
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不记名支票cheque to bearer||bearer cheque 4U?<vby  
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记名支票||认人支票cheque to order }taLk@T  
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到期支票antedated cheque ["a"x>X&  
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未到期支票postdated cheque Sh&iQ_vq  
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保付支票certified cheque =q+R   
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未获兑现支票，退票returned cheque 537?9  
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横线支票crossed cheque <~{du ?4n  
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普通横线general crossing o0ZBi|U\4  
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特别横线special crossing : + Jt^ 6  
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空白支票blank cheque E!J=8C.:  
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失效支票，过期支票stale cheque O9s?h3  
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普通支票open cheque j6S"UwJjp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount W.I\J<=V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O_;Dk W  

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支票换现金||兑现to cash a cheque T2FE+A]n9  
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清理票款to clear a cheque t"vRc4mf  
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保证兑现to certify a cheque -!e7L>w  
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填写支票数额to fill up a cheque LWnR?Qve<  
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支票上划线to cross a cheque @7oL#-  
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开发支票to make out a cheque lpB3&H8&  
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签发支票，开立支票to draw a cheque||to issue a cheque /Ncm^b4  
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透支支票to overdraw a cheque 9(4&KZpK  
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背书支票to endorse a cheque AlXNg!j;5K  
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请付票款||清付票款to pay a cheque||to honour a cheque T .FI'wy  
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支票退票to dishonour a cheque <r#eL39I  
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拒付支票to refuse a cheque f y:,_#  
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拒付支票to stop payment of a cheque i.D
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提示要求付款to present for payment Ez|oN,  
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见票即付持票人payable to bearer |KSy`lY-j>  
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支付指定人payable to order 5[0 O'%$  
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已过期||无效out of date||stale OQW#a[=WQ  
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请给出票人R/D||refer to drawer 3s/H2fz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vn*tpbz  
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文字与数字不一致words and figures differ -FU}pz/  
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时间已过account closed $2W%2rZ  
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时间已过effects not cleared 1v71rf&w  
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停止付款payment stopped HZ'_r cv  
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支票毁损cheque mutilated etTn_v  
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汇款||寄钱to remit||to send money L7dd(^  
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寄票供取款||支票支付to send a cheque for payment MF5[lK9e  
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寄款人a remitter E=nIRG|g  
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收款人a remittee <0Xf9a8>  
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国外汇票foreign Bill h1de[q
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国内汇票inland Bill [_k1jHr48N  
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跟单汇票documentary bill !LNayk's>  
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空头汇票accommodation bill EJMM9(DQ7  
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原始汇票original bill v[1aWv:  
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改写||换新票据renewed bill M:Pc,  
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即期汇票sight bill||bill on demand :CG`t?N9M  
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…days after date||…days after date…日后付款 .*OdqLz  
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…months after date||…months after date…月后付款 'j#*6x
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见票后…日付款…days after sight||…days sight fDv2JdiU  
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见票后…月付款…months after sight||…months sight }bb;~  
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同组票据set of bills '$i: 2mn,  
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单张汇票sola of exchange||sole of exchange ejS
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远期汇票usance bill||bill at usance ~[t[y~Hup  
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长期汇票long bill 5AFJC?  
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短期汇票short bill Zu*F#s!tUI  
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逾期汇票overdue bill sA+ }TNhq  
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宽限日期days of grace #|uCgdi  
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电汇telegraphic transfer （T.T） ) ;EBz  
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邮汇postal order||postal note （Am.）||post office order||money order bL0yuAwF2  
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本票promissory note （P/N） &sl0W-;0  
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押汇负责书||押汇保证书letter of hypothecation p'Y^X  
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副保||抵押品||付属担保物collateral security 0-B5`=yU  
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担保书trust receipt||letter of indemnity Q-(zwAaE
 
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承兑||认付acceptance |NlO7aQ>2H  
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单张承兑general acceptance ."g`3tVK  
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有条件承兑qualified acceptance )Om*@;r(  
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附条件认付conditional acceptance VG5i{1 0  
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部分认付partial acceptance   xR~hwj