[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。   8C(@a[ V  
会计报表statement of account F2#s^4Ii  
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往来帐目account current -AcVVK&  
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现在往来帐||存款额current accout 3(n+5~{e  
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销货帐account sales r[}5<S Q  
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共同计算帐项joint account |} Wm,J  
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未决帐项outstanding account SZ'2/#R>  
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贷方帐项credit account||creditor account 8M&q  
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借方帐项debit account||debtor account rE[:j2HF  
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应付帐||应付未付帐account payable }> pNf  
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应收帐||应收未收帐account receivable n 9X:s?B/  
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新交易||新帐new account }mx>3G{d  
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未决帐||老帐old account v:7_ZD6kR  
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现金帐cash account eF%> 5  
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流水帐running account ]b6gZ<  
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暂记帐||未定帐suspense account LZ 3PQL  
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过期帐||延滞帐overdue account||pastdue account lc8zF5  
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杂项帐户sundry account FIEA'kUy  
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详细帐单||明细表detail account 7~2c"WE  
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呆帐bad account ]qPrXuS/  
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会计项目title of account >5c38D7k)  
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会计薄||帐薄account-book :|PI_ $4H  
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营业报告书||损益计算表account of budiness||business report 2Cgq&\wS  
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借贷细帐||交验帐account rendered dm`:']?  
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明细帐account stated vL ]z3  
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与…银行开立一户头to open an account with 3" HX':8x  
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与…银行建立交易to keep account with 5ji#rIAhxh  
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继续记帐to keep account g7@.Fa.u'!  
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与…有交易to have an account with \l71Q/y6u`  
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作成会计帐||有往来帐项to make out an account with d SPye z  
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清算||清理债务to make up an account eccJt  
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清洁帐目||与…停止交易to close ones account with RElIWqgY  
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结帐to close an account -W'T3_  
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清理未付款to ask an account||to demand an account `w K6B5>  
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结清差额to balance the account with z 8 y.@<6  
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清算to settle an account||to liquidate an account||to square an account U
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审查帐目||监查帐目to audit an account Cu`ty] -'  
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检查帐目to examine an account Qa@] sWcM  
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转入A的帐户to charge the amount to As account %shCqS  
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以计帐方式付款to pay on account &\L\n
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代理某人||为某人on ones account||on account of one +V9<ug6T  
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为自己计算||独立帐目on ones own account O(8Px  
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由某人收益并负风险on ones account and risk||for ones account and risk tCAh?nR  
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由某人负担for ones account||for account of one 5o 4\Jwt  
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按某人指示||列入某人帐户by order and for account of one i>YD_#w  
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列入5月份帐目for May account DT`TA#O  
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编入某中帐项下to pass to the account of||to place to the account of <rZ(B>$  
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寄出清算书to send in an account||to send in render an account InnjZ>$  
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支票薄cheque book kR2kV"-l  
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支票陈票人cheque drawer v?e@`;- <  
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持票人cheque holder Bw _^"e8X  
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不记名支票cheque to bearer||bearer cheque b&[bfM<  
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记名支票||认人支票cheque to order  q<.m@q  
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到期支票antedated cheque WzD=Ol  
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未到期支票postdated cheque
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保付支票certified cheque ?
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未获兑现支票，退票returned cheque
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横线支票crossed cheque (*qMs)~]B  
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普通横线general crossing 2bIP.M2Fs  
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特别横线special crossing ENoGV;WG  
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空白支票blank cheque $TU:iv1Fm  
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失效支票，过期支票stale cheque !H)Cua)  
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普通支票open cheque le7!:4/8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (~k{aO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :o37 V!  
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支票换现金||兑现to cash a cheque pnTuYT^%)  
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清理票款to clear a cheque [}*xxy   
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保证兑现to certify a cheque x<=<Lx0B;  
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填写支票数额to fill up a cheque |V dr/'  
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支票上划线to cross a cheque (?ofL|Cg(  
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开发支票to make out a cheque :c/](M  
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签发支票，开立支票to draw a cheque||to issue a cheque <#ZDA/G(  
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透支支票to overdraw a cheque 6Gj69L r  
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背书支票to endorse a cheque cERmCe|/CG  
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请付票款||清付票款to pay a cheque||to honour a cheque uc?`,;8{`  

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支票退票to dishonour a cheque 2E/yZ ~2s  
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拒付支票to refuse a cheque <1XJa2  
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拒付支票to stop payment of a cheque )an,-EIX%  
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提示要求付款to present for payment eT ZQ[qMp  
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见票即付持票人payable to bearer /sa\Ze;E  
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支付指定人payable to order 9xZ?}S:d  
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已过期||无效out of date||stale otSF8[  
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请给出票人R/D||refer to drawer U.0bbr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $ix*xm. 4m  
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文字与数字不一致words and figures differ Da WzQe=  
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支票 `h+1u`FJ  
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时间已过account closed 3NA G}S  
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时间已过effects not cleared I-`qo7dQ_S  
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停止付款payment stopped K` d3p{M  
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支票毁损cheque mutilated [ queXDn"m  
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汇款||寄钱to remit||to send money 8;r7ksE~  
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寄票供取款||支票支付to send a cheque for payment @`X-=GCl  
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寄款人a remitter [!v| M  
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收款人a remittee 2\,v q R  
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国外汇票foreign Bill K)`\u7Bu  
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国内汇票inland Bill
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跟单汇票documentary bill `[+nz rLkO  
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空头汇票accommodation bill ?=]*r>a3  
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原始汇票original bill `aS9o]t  
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改写||换新票据renewed bill V^t5 Y+7  
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即期汇票sight bill||bill on demand S"iQQV{)Z  
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…days after date||…days after date…日后付款 U=C8gVb{Hq  
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…months after date||…months after date…月后付款 N>OF tP  
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见票后…日付款…days after sight||…days sight =GQ?P*x|$  
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见票后…月付款…months after sight||…months sight =*q:R9V  
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同组票据set of bills yKO84cSl  
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单张汇票sola of exchange||sole of exchange N1Y*IkW"  
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远期汇票usance bill||bill at usance ,z)7rU`  
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长期汇票long bill E~zLhJTUL'  
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短期汇票short bill dCcV$BX,K  
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逾期汇票overdue bill <W vuW6  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） 2s EdN$O  
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邮汇postal order||postal note （Am.）||post office order||money order w02C1oGfx  
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本票promissory note （P/N） 8,e%=7h_e  
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押汇负责书||押汇保证书letter of hypothecation ~]n=TEJ>  
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副保||抵押品||付属担保物collateral security XK)0Mt\  
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担保书trust receipt||letter of indemnity 7*He 8G[W  
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承兑||认付acceptance QiJ  
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单张承兑general acceptance 
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有条件承兑qualified acceptance p\.IP2+c  
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附条件认付conditional acceptance P'*Fd3B#A=  
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部分认付partial acceptance   Gi*_  &