[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。   zr%2oFeX,  
会计报表statement of account En$-,8\%  
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往来帐目account current nDx}6}5)  
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现在往来帐||存款额current accout /IS_-h7>XS  
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销货帐account sales b4%sOn,  
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共同计算帐项joint account :tclYX  
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未决帐项outstanding account .Fo0AjL}x  
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贷方帐项credit account||creditor account \FOoIY!.x  
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借方帐项debit account||debtor account <u>l#weG,  
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应付帐||应付未付帐account payable >*/\Pg6^  
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应收帐||应收未收帐account receivable akg$vHhK4  
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新交易||新帐new account g\]2?vY.  
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未决帐||老帐old account .W4P/Pw'  
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现金帐cash account PuyJ:#a  
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流水帐running account -!d'!; ]  
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暂记帐||未定帐suspense account c8uFLM j  
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过期帐||延滞帐overdue account||pastdue account  AT@m_d  
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杂项帐户sundry account ~SKV%  
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详细帐单||明细表detail account }ST TDq4  
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呆帐bad account ?w^MnK0U)  
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会计项目title of account i l8n K  
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会计薄||帐薄account-book /x2-$a:<  
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营业报告书||损益计算表account of budiness||business report %XF>k)  
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借贷细帐||交验帐account rendered _?VMSu   
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明细帐account stated zD"n7;  
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与…银行开立一户头to open an account with RIm8PV;N  
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与…银行建立交易to keep account with
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继续记帐to keep account R$|"eb5  

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与…有交易to have an account with #Sc9&DfX  
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作成会计帐||有往来帐项to make out an account with 6 l,8e v  
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清算||清理债务to make up an account WGwIc 7  
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清洁帐目||与…停止交易to close ones account with 31GqWN`>$  
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结帐to close an account gyz_$
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清理未付款to ask an account||to demand an account }&LVD$Bz  
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结清差额to balance the account with l`<1Y|  
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清算to settle an account||to liquidate an account||to square an account 6Zl#$>P  
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审查帐目||监查帐目to audit an account ' ~1/*F%8  
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检查帐目to examine an account Sq SiuO.D  
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转入A的帐户to charge the amount to As account %x-`Y[  
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以计帐方式付款to pay on account "Q` Le{  
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代理某人||为某人on ones account||on account of one N9#5 P!  
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为自己计算||独立帐目on ones own account dsn(h5,Q'  
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由某人收益并负风险on ones account and risk||for ones account and risk 5\Rg%Ezl  
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由某人负担for ones account||for account of one \UP=pT@  
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按某人指示||列入某人帐户by order and for account of one Qv<p$Up6  
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列入5月份帐目for May account :PK2! 0nK  
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编入某中帐项下to pass to the account of||to place to the account of r~G amjS  
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寄出清算书to send in an account||to send in render an account 9^&B.6!6  
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支票薄cheque book YhzDw8f  
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支票陈票人cheque drawer (w#)|9Cxm  
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持票人cheque holder YS@TQ?  
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不记名支票cheque to bearer||bearer cheque @FZ_[CYg  
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记名支票||认人支票cheque to order |26[=_[q  
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到期支票antedated cheque yJ`{\7Uqg  
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未到期支票postdated cheque 7< =p*  
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保付支票certified cheque eh>FYx( S  
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未获兑现支票，退票returned cheque *YX5bpR?  
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横线支票crossed cheque ]d~{8h!G  
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普通横线general crossing {-MjsBR  
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特别横线special crossing *z#du*f[  
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空白支票blank cheque 00s)=A_  
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失效支票，过期支票stale cheque 4*9t:D|}  
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普通支票open cheque "nb.!OG~(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R*FDg;t4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _d!o,=}  
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支票换现金||兑现to cash a cheque %W2U$I5  
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清理票款to clear a cheque $~/cxLcT  
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保证兑现to certify a cheque 6Z'K1  
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填写支票数额to fill up a cheque -Ah&|!/  
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支票上划线to cross a cheque ;hV|W{=w  
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开发支票to make out a cheque ]4V1]  
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签发支票，开立支票to draw a cheque||to issue a cheque 6&0G'PMf  
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透支支票to overdraw a cheque :) -`  
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背书支票to endorse a cheque  :TR:tf  
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请付票款||清付票款to pay a cheque||to honour a cheque Fw{#4  
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支票退票to dishonour a cheque _G@Zn[v  
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拒付支票to refuse a cheque Lk@+iHf  
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拒付支票to stop payment of a cheque m.`I}  
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提示要求付款to present for payment 3`{;E{  
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见票即付持票人payable to bearer \v\ONp"  
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支付指定人payable to order -!qjBK,`X  
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已过期||无效out of date||stale ss}-YnG  
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请给出票人R/D||refer to drawer Gf
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (jhi<eV  
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文字与数字不一致words and figures differ bXc*d9]  
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支票 {dxl8~/I  
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时间已过account closed i<>%y*+@  
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更改处应加盖印章alterations require initials S#oBO %!  
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时间已过effects not cleared M=95E$6  
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停止付款payment stopped b&4JHyleF  
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支票毁损cheque mutilated V6_":L"!  

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汇款||寄钱to remit||to send money :*[mvF  
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寄票供取款||支票支付to send a cheque for payment M[O22wFs  
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寄款人a remitter ,?qJAV~>  
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收款人a remittee a=y%+E'a'  
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国外汇票foreign Bill }1V+8'D  
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国内汇票inland Bill V
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跟单汇票documentary bill HA}q. L]#  
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空头汇票accommodation bill <jYyA]Zy5  
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原始汇票original bill Gx4uf  
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改写||换新票据renewed bill #n.v#FyNx  
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即期汇票sight bill||bill on demand &6Lh>n(  
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…days after date||…days after date…日后付款 /FW$)w2{j  
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…months after date||…months after date…月后付款 rAW7Zp~KK  
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见票后…日付款…days after sight||…days sight `O.pT{Lf  
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见票后…月付款…months after sight||…months sight \7xc*v [  
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同组票据set of bills sH1ucZ>9Y  
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单张汇票sola of exchange||sole of exchange C deV3  
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远期汇票usance bill||bill at usance "~6&rt  
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长期汇票long bill TOSk+2P  
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短期汇票short bill }I`o%GL  
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逾期汇票overdue bill n36@&q+B&  
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宽限日期days of grace O0pXHXSAL  
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电汇telegraphic transfer （T.T） vsI|HxpyC,  
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邮汇postal order||postal note （Am.）||post office order||money order |*]<*qnZt  
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本票promissory note （P/N） YQO9$g0% ~  
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押汇负责书||押汇保证书letter of hypothecation SvQj'5~<  
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副保||抵押品||付属担保物collateral security c^,8eb7c  
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担保书trust receipt||letter of indemnity dFnu&u"  
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承兑||认付acceptance <Lq.J`|+  
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单张承兑general acceptance U,~Z2L  
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有条件承兑qualified acceptance +C=^,B!,  
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附条件认付conditional acceptance <r8s=<:  
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部分认付partial acceptance   {
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