[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。   y.LJ5K$&a  
会计报表statement of account OEkx}.w  
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往来帐目account current LQnkpy3A  
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现在往来帐||存款额current accout :jFKTG  
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销货帐account sales iZVMDJ?(Z]  
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共同计算帐项joint account ::xH C4tw  
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未决帐项outstanding account
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贷方帐项credit account||creditor account Q/%(&4>'y  
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借方帐项debit account||debtor account L29,Y=n@  
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应付帐||应付未付帐account payable Y=oj0(Q*
 
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应收帐||应收未收帐account receivable 7-oH >OF^  
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新交易||新帐new account iI[Z|"a21  
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未决帐||老帐old account IX7|_ci  
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现金帐cash account rx*1S/\PPc  
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流水帐running account JD^&d~n_  
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暂记帐||未定帐suspense account ?-g=Rfpag  
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过期帐||延滞帐overdue account||pastdue account ()}B]?  
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杂项帐户sundry account C7(kV{h$d  
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详细帐单||明细表detail account I
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呆帐bad account 6&=xu|M<x=  
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会计项目title of account 4WnB{9 i`I  
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会计薄||帐薄account-book E+$vIYq:W  
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营业报告书||损益计算表account of budiness||business report ^f{+p*i}:  
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借贷细帐||交验帐account rendered CTt3W>'=+  
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明细帐account stated KIdlndGs  
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与…银行开立一户头to open an account with 6hSj)  
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与…银行建立交易to keep account with +nRO<  
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继续记帐to keep account Vw=eC"  
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与…有交易to have an account with no+{9Uf  
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作成会计帐||有往来帐项to make out an account with I ms?^`N  
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清算||清理债务to make up an account xfqgK D>  
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清洁帐目||与…停止交易to close ones account with JP9eNc[  
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结帐to close an account {Q^P<  
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清理未付款to ask an account||to demand an account #"%oz^~\  
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结清差额to balance the account with #B|`F?o  
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清算to settle an account||to liquidate an account||to square an account @DfjeS)u^  
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审查帐目||监查帐目to audit an account dx}()i\@  
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检查帐目to examine an account eI8^T?  
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转入A的帐户to charge the amount to As account +w:[By"  
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以计帐方式付款to pay on account gvYa&N  
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代理某人||为某人on ones account||on account of one :}FMauHh  
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为自己计算||独立帐目on ones own account ~<Uwumv  
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由某人收益并负风险on ones account and risk||for ones account and risk 1C^6'9o  
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由某人负担for ones account||for account of one i;y<gm"  
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按某人指示||列入某人帐户by order and for account of one \=v7'Hp  
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列入5月份帐目for May account BM&95p  
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编入某中帐项下to pass to the account of||to place to the account of Hwklk9 U
 
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寄出清算书to send in an account||to send in render an account ,xuqQ;JX  

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支票薄cheque book ]Hc`<P  
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支票陈票人cheque drawer 0SwWLq  
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持票人cheque holder M-,vX15S  
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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 d
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到期支票antedated cheque ={~`0,  
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未到期支票postdated cheque vo-n9Bj  
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保付支票certified cheque 3:&!Q*i;  
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未获兑现支票，退票returned cheque k]u0US9/  
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横线支票crossed cheque X<Rh-1$8F  
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普通横线general crossing QxwZ$?w%  
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特别横线special crossing ,+3l9FuQ  
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空白支票blank cheque Q!7Er  
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失效支票，过期支票stale cheque ld-c?  
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普通支票open cheque HDvj{
  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount , ?WTX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PaP47>(  
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支票换现金||兑现to cash a cheque 3kx/Q#  
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清理票款to clear a cheque {(U?)4@  
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保证兑现to certify a cheque `YVdIDl]  
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填写支票数额to fill up a cheque 1`)ie%=  
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支票上划线to cross a cheque I7ZY9W(S  
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开发支票to make out a cheque `of 5h*k  
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签发支票，开立支票to draw a cheque||to issue a cheque -D?T0>  
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透支支票to overdraw a cheque 7(rNJPrU~=  
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背书支票to endorse a cheque 6S)$wj*
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请付票款||清付票款to pay a cheque||to honour a cheque ];i-d7C  
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支票退票to dishonour a cheque MlaViw  
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拒付支票to refuse a cheque ?$i`K|  
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拒付支票to stop payment of a cheque ! 7A _UA8  
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提示要求付款to present for payment /?uA{/8  
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见票即付持票人payable to bearer 1Q"w)Ta  
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支付指定人payable to order |YCGWJaci  
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已过期||无效out of date||stale Z BjyQ4h  
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请给出票人R/D||refer to drawer lz=$Dz  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x&}pM}ea  
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文字与数字不一致words and figures differ F]o&m::/K  
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支票 =)_9GO  
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时间已过account closed 7^1yZ1
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时间已过effects not cleared u\-
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停止付款payment stopped  I ACpUB  
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支票毁损cheque mutilated )@lZ~01~d  
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汇款||寄钱to remit||to send money EFpV  
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寄票供取款||支票支付to send a cheque for payment RNa59b  
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寄款人a remitter vbFi#|EU  
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收款人a remittee $H\[yg>4  
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国外汇票foreign Bill ~nQ=iB  
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国内汇票inland Bill (L`7-6e(Ab  
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跟单汇票documentary bill r'|Vz*/h  
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空头汇票accommodation bill uGXN ciEp`  
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原始汇票original bill pJg'
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改写||换新票据renewed bill ig-V^P  
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即期汇票sight bill||bill on demand )GT*HJR(vc  
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…days after date||…days after date…日后付款 F.rNh`44  
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…months after date||…months after date…月后付款 V yOuw9  
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见票后…日付款…days after sight||…days sight Q1 t-Z;X  
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见票后…月付款…months after sight||…months sight h0c dR i  
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同组票据set of bills Mzg zOM  
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单张汇票sola of exchange||sole of exchange =8o$  
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远期汇票usance bill||bill at usance _\2Ae\&c  
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长期汇票long bill !=3Ce3-  
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短期汇票short bill sk %Xf,  
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逾期汇票overdue bill gX%"Ki7.  
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宽限日期days of grace u*S-Pji,x  
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电汇telegraphic transfer （T.T） "!B\c9q
 
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邮汇postal order||postal note （Am.）||post office order||money order U^;|as  
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本票promissory note （P/N） <~Oy3#{  
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押汇负责书||押汇保证书letter of hypothecation M{jJ>S{g  
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副保||抵押品||付属担保物collateral security u*m|o8  
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担保书trust receipt||letter of indemnity vNQ|tmn  
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承兑||认付acceptance HoO1_{q"  
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单张承兑general acceptance v:gdG|n"  
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有条件承兑qualified acceptance N5b^  
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附条件认付conditional acceptance tRbZX{  
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部分认付partial acceptance   20w4 '@sq