[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。   RG{T\9]n  
会计报表statement of account  9! jPZn  
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往来帐目account current _=~u\$  
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现在往来帐||存款额current accout xn3 _ED  
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销货帐account sales @!P2f   
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共同计算帐项joint account %Xd*2q4*  
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未决帐项outstanding account fs ufYIf  
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贷方帐项credit account||creditor account J 6KHc^,7  
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借方帐项debit account||debtor account &'z _:Wm  
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应付帐||应付未付帐account payable Y*c]C;%=  
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应收帐||应收未收帐account receivable :.x(( FU  
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新交易||新帐new account LlX)xJ  
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未决帐||老帐old account )=~&l={T  
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现金帐cash account KO

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流水帐running account nONuw;K  
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暂记帐||未定帐suspense account ^@^8iZ  
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过期帐||延滞帐overdue account||pastdue account VExhN';  
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杂项帐户sundry account O)dnr8*  
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详细帐单||明细表detail account s>>&3jfM  
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呆帐bad account ahl|N
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会计项目title of account OR@ 67Y  
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会计薄||帐薄account-book ~wa4kS<>  
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营业报告书||损益计算表account of budiness||business report jW:7PS  
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借贷细帐||交验帐account rendered /!Rva"  
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明细帐account stated 5=TgOS]R  
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与…银行开立一户头to open an account with l+Wux$6U  
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与…银行建立交易to keep account with q'jOI_b  
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继续记帐to keep account gT8(LDJ  
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与…有交易to have an account with /O[6PG  
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作成会计帐||有往来帐项to make out an account with UuIjtqW  
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清算||清理债务to make up an account 5X0ex.  
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清洁帐目||与…停止交易to close ones account with J^"_H:1[  
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结帐to close an account Oem1=QpaC  
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清理未付款to ask an account||to demand an account s~,!E  
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结清差额to balance the account with ](oeMl18R  
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清算to settle an account||to liquidate an account||to square an account 1'~+.92Y  
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审查帐目||监查帐目to audit an account ta&z lZt  
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检查帐目to examine an account 7UBW3{d/u5  
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转入A的帐户to charge the amount to As account 0^{Tq0Ri[  
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以计帐方式付款to pay on account tLJ 7tnB  
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代理某人||为某人on ones account||on account of one #p"F$@N  
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为自己计算||独立帐目on ones own account KXTk.\c  
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由某人收益并负风险on ones account and risk||for ones account and risk F
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由某人负担for ones account||for account of one BI2'NN\  
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按某人指示||列入某人帐户by order and for account of one ),;h  
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列入5月份帐目for May account How:_ Hj  
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编入某中帐项下to pass to the account of||to place to the account of j~2t^Qz  
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寄出清算书to send in an account||to send in render an account ng2yZ @$  
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支票薄cheque book YWhS<}^  
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支票陈票人cheque drawer AK;G_L  
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持票人cheque holder l&Fx< W  
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不记名支票cheque to bearer||bearer cheque f#vVk  
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记名支票||认人支票cheque to order Q5v_^O<!  
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到期支票antedated cheque Y'LIk Q\  
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未到期支票postdated cheque +Y^/0=6h  
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保付支票certified cheque *j= whdw%J  
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未获兑现支票，退票returned cheque szb],)|18  
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横线支票crossed cheque Hq$?-%4  
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普通横线general crossing '%9e8C|  
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特别横线special crossing ]q@6&]9  
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空白支票blank cheque n P4DHb&5  
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失效支票，过期支票stale cheque H6XlS
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普通支票open cheque (-(sBQa+  
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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+~s}ta2^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Iw$7f kq  
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支票换现金||兑现to cash a cheque *.J)7~(P  
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清理票款to clear a cheque (W|Eg  
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保证兑现to certify a cheque !e>EDYb Y  
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填写支票数额to fill up a cheque h$FpH\-  
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支票上划线to cross a cheque LuB-9[^<  
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开发支票to make out a cheque <3iL5}  
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签发支票，开立支票to draw a cheque||to issue a cheque Ms.1RCup  
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透支支票to overdraw a cheque Lmx95[#@a  
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背书支票to endorse a cheque C&b^TLe  
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请付票款||清付票款to pay a cheque||to honour a cheque y-gSal  
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支票退票to dishonour a cheque f:gXXigY,  
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拒付支票to refuse a cheque 't:|>;Wx  
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拒付支票to stop payment of a cheque )>$@cH  
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提示要求付款to present for payment 1-4iy_d  
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见票即付持票人payable to bearer Mj2o>N2 ,  
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支付指定人payable to order gz-X4A"  
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已过期||无效out of date||stale Zb<IZ)i#1  
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请给出票人R/D||refer to drawer $ gU6=vN1#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y%
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文字与数字不一致words and figures differ
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支票 .:?X<=!S&t  
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时间已过account closed Gzxq] Mg  
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更改处应加盖印章alterations require initials '|mVY; i[  
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时间已过effects not cleared QJ2V&t"3  
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停止付款payment stopped d1YE$  
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支票毁损cheque mutilated 5ve4u  
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汇款||寄钱to remit||to send money !vNZ-}  
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寄票供取款||支票支付to send a cheque for payment .I%p0ds1r  
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寄款人a remitter V\k?$}  
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收款人a remittee C1 qyjlR  
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国外汇票foreign Bill V. sIiE  
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国内汇票inland Bill TUeW-'/1  
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跟单汇票documentary bill XRU^7@Ylks  
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空头汇票accommodation bill Q8:`;W  
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原始汇票original bill <a>\.d9#)7  
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改写||换新票据renewed bill IEb"tsel  
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即期汇票sight bill||bill on demand :v/6k  
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…days after date||…days after date…日后付款 Iq&S6l <0  
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…months after date||…months after date…月后付款 9T*%CI  
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见票后…日付款…days after sight||…days sight 'TPRGX~&  
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见票后…月付款…months after sight||…months sight h-VpX6  
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同组票据set of bills 4_,l[BhsQG  
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单张汇票sola of exchange||sole of exchange /*GRE#7S  
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远期汇票usance bill||bill at usance Meh?FW||5  
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长期汇票long bill mY9u/;dK  
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短期汇票short bill 2aUz.k8o  
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逾期汇票overdue bill hoASr j{s  
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宽限日期days of grace JbYv
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电汇telegraphic transfer （T.T） 9frx
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邮汇postal order||postal note （Am.）||post office order||money order 8xmw-s)  
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本票promissory note （P/N）  $JmL)r  
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押汇负责书||押汇保证书letter of hypothecation (7 Mn%Jp  
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副保||抵押品||付属担保物collateral security xy$FS0u  
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担保书trust receipt||letter of indemnity 5S7`gN.  
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承兑||认付acceptance d^ !3bv*h  
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单张承兑general acceptance .mDqZOpf=4  
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有条件承兑qualified acceptance 7OtQK`P"A
 
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附条件认付conditional acceptance +nuv?QB/  

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部分认付partial acceptance   uc Z(D|a