[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。   U&X2c R &a  
会计报表statement of account @5xu>gKn  
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往来帐目account current kY"KD22a  
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现在往来帐||存款额current accout ^T:gb]i'Qa  
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销货帐account sales wJe?t$ac?  
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共同计算帐项joint account Bq@zaMv  
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未决帐项outstanding account XM/vDdR  
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贷方帐项credit account||creditor account a8pY[)^c  
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借方帐项debit account||debtor account g JjN<&,  
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应付帐||应付未付帐account payable `pL^}_>|GM  
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应收帐||应收未收帐account receivable eS'yGY0b  
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新交易||新帐new account 2 rN ,D(  
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未决帐||老帐old account 9MY 7a=5E~  
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现金帐cash account HN6}R|IH  
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流水帐running account F%d\~Vj  
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暂记帐||未定帐suspense account +GF#?X0^  

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过期帐||延滞帐overdue account||pastdue account (:pq77  
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杂项帐户sundry account &a,OfSz  
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详细帐单||明细表detail account B,WTHU[AV  
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呆帐bad account d[ D&J  
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会计项目title of account errH>D~  
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会计薄||帐薄account-book !y:%0{l  
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营业报告书||损益计算表account of budiness||business report i_Re*  
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借贷细帐||交验帐account rendered }A=y=+4j  
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明细帐account stated D]a:@x`+Bz  
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与…银行开立一户头to open an account with Y9=K]GB  
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与…银行建立交易to keep account with [H<bh%  
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继续记帐to keep account 9E2j!  
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与…有交易to have an account with %J:SO_6  
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作成会计帐||有往来帐项to make out an account with tM-^<V&  
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清算||清理债务to make up an account tWTKgbj (  
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清洁帐目||与…停止交易to close ones account with J:uW`R  
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结帐to close an account YprHwL  
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清理未付款to ask an account||to demand an account |@,|F:h<M  
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结清差额to balance the account with ZyOv.,y  
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清算to settle an account||to liquidate an account||to square an account {3})=>u:S  
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审查帐目||监查帐目to audit an account 3lV^B[$  
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检查帐目to examine an account G}5#l  
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转入A的帐户to charge the amount to As account o6f_l^+H  
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以计帐方式付款to pay on account >!_Xgw  
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代理某人||为某人on ones account||on account of one dU\%Cq-G)  
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为自己计算||独立帐目on ones own account 7~#:>OjW  
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由某人收益并负风险on ones account and risk||for ones account and risk =^H4Yck/5  
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由某人负担for ones account||for account of one qfcYE=  
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按某人指示||列入某人帐户by order and for account of one g$. \
  
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列入5月份帐目for May account D&HV6#  
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编入某中帐项下to pass to the account of||to place to the account of mSk5u7  
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寄出清算书to send in an account||to send in render an account RpLE 02U  
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支票薄cheque book 
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支票陈票人cheque drawer $ cj>2.  
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持票人cheque holder Fs[aa#v4B  
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不记名支票cheque to bearer||bearer cheque y\{%\$  
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记名支票||认人支票cheque to order %kgkXc~6|x  
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到期支票antedated cheque [ Bl c^C{f  
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未到期支票postdated cheque +VQ\mA59  
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保付支票certified cheque ``E/m<r:$  
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未获兑现支票，退票returned cheque }%D^8> S  
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横线支票crossed cheque `=7j$#6U  
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普通横线general crossing `mN4_\]  
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特别横线special crossing K(q-?n`<  
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空白支票blank cheque t:fFU
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失效支票，过期支票stale cheque /JT#^Y  
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普通支票open cheque (T2m"Yi:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ciMzf$+G$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ."FuwKSJCo  
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支票换现金||兑现to cash a cheque +!|9hF'  
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清理票款to clear a cheque {D=@n4 JO  
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保证兑现to certify a cheque ^#sU*trr  
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填写支票数额to fill up a cheque Y0X-Zqk'  
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支票上划线to cross a cheque (P$H<FtH  
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开发支票to make out a cheque )vSRHE  
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签发支票，开立支票to draw a cheque||to issue a cheque r >nG@A  
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透支支票to overdraw a cheque hyFyP\u]  
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背书支票to endorse a cheque ^cuc.g)c$?  
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请付票款||清付票款to pay a cheque||to honour a cheque a8UwhjFO  
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支票退票to dishonour a cheque >o=-$gz`  
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拒付支票to refuse a cheque ]@u6HH~^  
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拒付支票to stop payment of a cheque 9'X7w
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提示要求付款to present for payment jIyB  
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见票即付持票人payable to bearer I<6P;  
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支付指定人payable to order GVYkJ0,  
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已过期||无效out of date||stale |$ lM#Ua  
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请给出票人R/D||refer to drawer KJaXg;,H  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |#cm`v  
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文字与数字不一致words and figures differ $m-2HhqZ  
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时间已过effects not cleared %u5L!W&  
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停止付款payment stopped ~O oidKT  
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支票毁损cheque mutilated !h23cj+V  
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汇款||寄钱to remit||to send money 8"2=U6*C  
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寄票供取款||支票支付to send a cheque for payment t4zkt!`B  
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寄款人a remitter YQ9'0F[l  
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收款人a remittee N~goI#4  
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国外汇票foreign Bill Zw 5Ni Xj  
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国内汇票inland Bill Z'`gJ&6n  
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跟单汇票documentary bill 5cL83FQh  
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空头汇票accommodation bill r3&G)g=u  
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原始汇票original bill 5[k/s}g  
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改写||换新票据renewed bill 591>rh)  
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即期汇票sight bill||bill on demand /32Fy`KV  
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…days after date||…days after date…日后付款 Zd^rNHhA  
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…months after date||…months after date…月后付款 Su 586;\  
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见票后…日付款…days after sight||…days sight nrL9 E'F'  
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见票后…月付款…months after sight||…months sight l4D +Y  
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同组票据set of bills w k(VR  
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单张汇票sola of exchange||sole of exchange 4x{0iav  
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远期汇票usance bill||bill at usance v~f HYa>  
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长期汇票long bill |'.*K]Yp  
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短期汇票short bill *?5*m+  
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逾期汇票overdue bill +DW~BS3  
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宽限日期days of grace G! ]k#.^A,  
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电汇telegraphic transfer （T.T） K$&s=Hm  
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邮汇postal order||postal note （Am.）||post office order||money order S'|,
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本票promissory note （P/N） Y#!UPhg<  
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押汇负责书||押汇保证书letter of hypothecation ]p _L)  
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副保||抵押品||付属担保物collateral security aO]ZZleNS  
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担保书trust receipt||letter of indemnity r;/4F/6"  
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承兑||认付acceptance $h5xH9x ;  
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单张承兑general acceptance bHPYp5UwN  
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有条件承兑qualified acceptance ?p9VO.^5  
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附条件认付conditional acceptance ? i)f^O  
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部分认付partial acceptance   +awW3^1Ed