[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。   hO{@!H$l  
会计报表statement of account alHwN^GhP  
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往来帐目account current .7E-  
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现在往来帐||存款额current accout NF&\<2kX  
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销货帐account sales )m5<gp`  
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共同计算帐项joint account |W:kzTT-T  
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未决帐项outstanding account [k."R@?  
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贷方帐项credit account||creditor account vkbB~gr@*  
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借方帐项debit account||debtor account @&EE/j^  
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应付帐||应付未付帐account payable 8yztVdh  
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应收帐||应收未收帐account receivable rRC3^X`u  
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新交易||新帐new account g08=D$P  
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未决帐||老帐old account A9lqVMp64  
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现金帐cash account dWm[#,Q?  
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流水帐running account Y`(I};MO  
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暂记帐||未定帐suspense account v8pUt\m"  
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过期帐||延滞帐overdue account||pastdue account EQ=Enw1[  
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杂项帐户sundry account 1 !\pwd@{  
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详细帐单||明细表detail account #c!(97l6o  
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呆帐bad account X.UIFcK^  
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会计项目title of account ;W+.]_$6)T  
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会计薄||帐薄account-book qt;6CzL C  
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营业报告书||损益计算表account of budiness||business report =#+Z KD  
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借贷细帐||交验帐account rendered wh~~g qi9  
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明细帐account stated *~:@xMa  
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与…银行建立交易to keep account with ;V%lFP3#  
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继续记帐to keep account ?29 KvT;#]  
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与…有交易to have an account with U}qW9X;o  
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作成会计帐||有往来帐项to make out an account with 8a05`ZdP  
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清算||清理债务to make up an account jf
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清洁帐目||与…停止交易to close ones account with J#X7Ss  
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结帐to close an account gVI*`$  
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清理未付款to ask an account||to demand an account m|-O/6~  
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结清差额to balance the account with 7)a=B! 8M  
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清算to settle an account||to liquidate an account||to square an account Ia(A&Za  
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审查帐目||监查帐目to audit an account @L~
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检查帐目to examine an account h`vM+,I  
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转入A的帐户to charge the amount to As account 2`Pk@,:_  
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以计帐方式付款to pay on account dIf Jr}ih  
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代理某人||为某人on ones account||on account of one \J13rL{<  
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为自己计算||独立帐目on ones own account #h&?wE>  
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由某人收益并负风险on ones account and risk||for ones account and risk m83i6"!H  
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由某人负担for ones account||for account of one OIoAqt  
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按某人指示||列入某人帐户by order and for account of one ML'R[~|  
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列入5月份帐目for May account Dho~6K}"  
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编入某中帐项下to pass to the account of||to place to the account of 'Gc6ZSLM  
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寄出清算书to send in an account||to send in render an account Cr[#D$::`  
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支票薄cheque book /!
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支票陈票人cheque drawer 5I<?HsK@  
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持票人cheque holder l >O]Cpt  
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不记名支票cheque to bearer||bearer cheque > W0hrt?b  
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记名支票||认人支票cheque to order -Rf|p(SJ,E  
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到期支票antedated cheque 7IvCMb&%R  
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未到期支票postdated cheque "zv+|_ZAfd  
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保付支票certified cheque omY?`(=  
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未获兑现支票，退票returned cheque qNvKlwR9;k  
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横线支票crossed cheque +wio:==  
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普通横线general crossing N[mOJa:  
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特别横线special crossing ht=yzJ9Pr  
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空白支票blank cheque `SU;TN0  
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失效支票，过期支票stale cheque $)uQ%/DH>  
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普通支票open cheque F )tNA?p)  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c.XLEjV|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tF'67,~W  
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支票换现金||兑现to cash a cheque WRnUF[y+)  
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清理票款to clear a cheque ~q9RZ#g13J  
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保证兑现to certify a cheque (Hsf
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填写支票数额to fill up a cheque Wl,yznT  
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支票上划线to cross a cheque C/cyqxVl}  
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开发支票to make out a cheque wg[*]_,a  
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签发支票，开立支票to draw a cheque||to issue a cheque 1k7E[G~G|  
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透支支票to overdraw a cheque &oR&NKk  
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背书支票to endorse a cheque !nd*U}q  

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请付票款||清付票款to pay a cheque||to honour a cheque -@QLE}~k[  
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支票退票to dishonour a cheque Lh0<A%  
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拒付支票to refuse a cheque * 5j iC  
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拒付支票to stop payment of a cheque lKa}Bcd  
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提示要求付款to present for payment YS/DIH{9e  
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见票即付持票人payable to bearer |+[bKqI5  
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已过期||无效out of date||stale }6o` in>M  
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请给出票人R/D||refer to drawer /6f $%:q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -f'z_&KI  
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文字与数字不一致words and figures differ w 5,-+&;  
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支票 Xp%JPI {  
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时间已过effects not cleared $_NVy>\&  
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停止付款payment stopped n)[{nkS6[  
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支票毁损cheque mutilated kWF, *@.B  
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汇款||寄钱to remit||to send money #5=Yg5   
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寄票供取款||支票支付to send a cheque for payment XZ}]H_, n  
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寄款人a remitter 7<=xc'*8t  
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收款人a remittee g>cp;co9g  
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国外汇票foreign Bill VMZ\9IwI  
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国内汇票inland Bill 1pg&?L.MA  
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跟单汇票documentary bill [ RoOc)u  
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空头汇票accommodation bill hxZ5EK
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原始汇票original bill V:s$V.{!  
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改写||换新票据renewed bill ~4fUaMT  
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即期汇票sight bill||bill on demand 6V-u<FJ  
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…days after date||…days after date…日后付款 l!qhK'']V"  
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…months after date||…months after date…月后付款 !?)ky `S3  
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见票后…日付款…days after sight||…days sight oN({X/P2j  
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见票后…月付款…months after sight||…months sight 0gTv:1F/  
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同组票据set of bills X
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单张汇票sola of exchange||sole of exchange 2i0 .x  
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远期汇票usance bill||bill at usance R5Pk>-KF  
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长期汇票long bill 5}C.^J`  
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短期汇票short bill 6C
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逾期汇票overdue bill ~ECIL7,  
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宽限日期days of grace b1TIVK3m  
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电汇telegraphic transfer （T.T） &2,3R}B/  
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邮汇postal order||postal note （Am.）||post office order||money order u4#YZOiY)A  
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本票promissory note （P/N） S;0z%$y  
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押汇负责书||押汇保证书letter of hypothecation R 7h^ @  
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副保||抵押品||付属担保物collateral security ) 2lB  
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担保书trust receipt||letter of indemnity (_%l[:o6  
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承兑||认付acceptance d
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单张承兑general acceptance ZO!h!2 *  
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有条件承兑qualified acceptance s~QIs  
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附条件认付conditional acceptance M"Af_Pbx  
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部分认付partial acceptance   H:EK&$sU