[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。   _2ef LjXQ  
会计报表statement of account Q[4: xkU  
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往来帐目account current N:5[,O<m_  
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现在往来帐||存款额current accout WgQBGch,!  
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销货帐account sales cI0 ]}S  
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共同计算帐项joint account ._Zt=jB  
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未决帐项outstanding account KFRw67^  
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贷方帐项credit account||creditor account dI'SwnR  
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借方帐项debit account||debtor account L:nXWz  
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应付帐||应付未付帐account payable V<Z'
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应收帐||应收未收帐account receivable X@ N$Z{  
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新交易||新帐new account OTWkUB{  
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未决帐||老帐old account
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现金帐cash account 6c4&VW
  
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流水帐running account RF}X ER  
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暂记帐||未定帐suspense account Pf_F59"  
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过期帐||延滞帐overdue account||pastdue account o?Nu:&yE  
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杂项帐户sundry account shC;hR&;  
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详细帐单||明细表detail account k8nLo.O  
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呆帐bad account p0p4Xh1e  
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会计项目title of account G\gMC <3  
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会计薄||帐薄account-book w)]H ^6  
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营业报告书||损益计算表account of budiness||business report 4pU>x$3$  
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借贷细帐||交验帐account rendered [&S}dQ"  
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明细帐account stated #!J(4tXny  
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与…银行开立一户头to open an account with o/cjXun*  
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与…银行建立交易to keep account with v{x{=
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继续记帐to keep account 0\{BWNK  
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与…有交易to have an account with or ;f&![ w  
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作成会计帐||有往来帐项to make out an account with +~Cy$MCX  
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清算||清理债务to make up an account 9|'
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清洁帐目||与…停止交易to close ones account with -PB[-CX  
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结帐to close an account [K~]&  
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清理未付款to ask an account||to demand an account pz^<\  
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结清差额to balance the account with dP$GThGl  
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清算to settle an account||to liquidate an account||to square an account Upl6:xYrG  
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审查帐目||监查帐目to audit an account eS/B24;*  
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检查帐目to examine an account w^k;D,h  
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转入A的帐户to charge the amount to As account S&C1TC  
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以计帐方式付款to pay on account Rx36?/  
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代理某人||为某人on ones account||on account of one j Ib  
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为自己计算||独立帐目on ones own account l or8@Qz  
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由某人收益并负风险on ones account and risk||for ones account and risk R`Aj|C z  
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由某人负担for ones account||for account of one sH,kW|D  
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按某人指示||列入某人帐户by order and for account of one +^aFs S  
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列入5月份帐目for May account LVIAF0kX  
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编入某中帐项下to pass to the account of||to place to the account of }F6<w{|  
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寄出清算书to send in an account||to send in render an account @r(Z%j7  
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支票薄cheque book #mR4fst  
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支票陈票人cheque drawer g]@(E  
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持票人cheque holder <F7kh[L_x  
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不记名支票cheque to bearer||bearer cheque qL6c`(0  
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记名支票||认人支票cheque to order f|A riM  
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到期支票antedated cheque [AH6~-\x  
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未到期支票postdated cheque  j1?j6s  
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保付支票certified cheque 6K cD&S/  
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未获兑现支票，退票returned cheque &uP~rEJl+  
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横线支票crossed cheque s,bERN7'yO  
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普通横线general crossing O/:UJ( e{  
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特别横线special crossing Q 4CjA3  
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空白支票blank cheque 1+b{}d  
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失效支票，过期支票stale cheque E {6~oZ#L  
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普通支票open cheque NM)k/?fA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t1E[uu,V8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges VDTcR  
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支票换现金||兑现to cash a cheque JTi!Xu5Jq  
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清理票款to clear a cheque <nEi<iAY>U  
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保证兑现to certify a cheque VK@!lJu!  
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填写支票数额to fill up a cheque iiK]l   
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支票上划线to cross a cheque L5MzLE&~  
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开发支票to make out a cheque O*#*%RL|  
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签发支票，开立支票to draw a cheque||to issue a cheque  T Q,?>6n  
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透支支票to overdraw a cheque j
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背书支票to endorse a cheque =FD;~  
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请付票款||清付票款to pay a cheque||to honour a cheque 0
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支票退票to dishonour a cheque 7F'`CleU  
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拒付支票to refuse a cheque dUsxvho  
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拒付支票to stop payment of a cheque M8u<qj&<O  
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提示要求付款to present for payment  )RcL/n  
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见票即付持票人payable to bearer \J6j38D5  
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支付指定人payable to order Ox@P6|m  
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已过期||无效out of date||stale %$DI^yS  
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请给出票人R/D||refer to drawer ^k\e8F/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ggb5K8D*  
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文字与数字不一致words and figures differ S)/_muP  
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支票 #K iRfx4G  
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时间已过account closed /ID?DtJ  
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更改处应加盖印章alterations require initials 5O6hxcMjT  
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时间已过effects not cleared E2{FK)qT  
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停止付款payment stopped GHeVp/u  
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支票毁损cheque mutilated bG(3^"dS  
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汇款||寄钱to remit||to send money ?n ZY)  
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寄票供取款||支票支付to send a cheque for payment jWE:ek*  
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寄款人a remitter SK#(#OQoh  

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收款人a remittee wGP;V
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国外汇票foreign Bill gY8>6'~mS  
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国内汇票inland Bill Gvr@|{k  
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跟单汇票documentary bill `,(,t
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空头汇票accommodation bill *=I}Qh(1  
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原始汇票original bill m4l& eEp  
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改写||换新票据renewed bill 9E" vN  
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即期汇票sight bill||bill on demand ?-dX`n  
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…days after date||…days after date…日后付款 #\ X#w<\?  
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…months after date||…months after date…月后付款 eQp4|rf  
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见票后…日付款…days after sight||…days sight '+?"iVVo  
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见票后…月付款…months after sight||…months sight 8o '_`{ba  
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同组票据set of bills @,cowar*  
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单张汇票sola of exchange||sole of exchange {MCi<7j<?  
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远期汇票usance bill||bill at usance w[S pw<Z  
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长期汇票long bill *E/`KUG]  
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短期汇票short bill p?);eJtV/  
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逾期汇票overdue bill Crho=RJPR  
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宽限日期days of grace J'SZ  
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电汇telegraphic transfer （T.T） xLNtIzx  
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邮汇postal order||postal note （Am.）||post office order||money order Z&1T   
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本票promissory note （P/N） )uj Ex7&c  
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押汇负责书||押汇保证书letter of hypothecation 3D!5T8 @  

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副保||抵押品||付属担保物collateral security !%^^\,  
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担保书trust receipt||letter of indemnity uD1e!oU  
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承兑||认付acceptance u<3HQ.:;  
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单张承兑general acceptance mef<=5t  
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有条件承兑qualified acceptance Ge-CY  
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附条件认付conditional acceptance [s"O mA y4  
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部分认付partial acceptance   9z}uc@#D=m