[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。   n2&M?MGX  
会计报表statement of account }xytV5a^  
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往来帐目account current yb'v*B]  
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现在往来帐||存款额current accout T 2i\S9X  
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销货帐account sales a1A3uP  
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共同计算帐项joint account 8^"P'XQ  
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未决帐项outstanding account \|Ya*8V  
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贷方帐项credit account||creditor account R86:1  
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借方帐项debit account||debtor account PVUNi: h  
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应付帐||应付未付帐account payable >rzpYc'~w  
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应收帐||应收未收帐account receivable 7(bE;(4  
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新交易||新帐new account YfOO]{x,X  
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未决帐||老帐old account RVb}R<yU+  
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现金帐cash account B~2\v%J  
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流水帐running account -QUvd1S40  
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暂记帐||未定帐suspense account S[W|=(f9  
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过期帐||延滞帐overdue account||pastdue account [{!5{k!  
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杂项帐户sundry account 3xnu SOdh  
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详细帐单||明细表detail account i
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呆帐bad account pZ4]oK\*  
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会计项目title of account gnp\z/'>  
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会计薄||帐薄account-book a jCx"J  
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营业报告书||损益计算表account of budiness||business report NN9`jP2  
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借贷细帐||交验帐account rendered
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明细帐account stated 5Go&+|cvJ  
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与…银行开立一户头to open an account with +)Pv6Zog[  
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与…银行建立交易to keep account with _ s]=g  
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继续记帐to keep account 38
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与…有交易to have an account with L$GhM!c  
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作成会计帐||有往来帐项to make out an account with AT:T%a:G?  
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清算||清理债务to make up an account q9RCXo>Y+1  
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清洁帐目||与…停止交易to close ones account with *=1;HN3  
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结帐to close an account mN^92@eebC  
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清理未付款to ask an account||to demand an account )""i"/Mn  
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结清差额to balance the account with *J!oV0#1  
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清算to settle an account||to liquidate an account||to square an account Tv<iHHp  
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审查帐目||监查帐目to audit an account aTs5^Kh')  
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检查帐目to examine an account owTW_V  
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转入A的帐户to charge the amount to As account +vkqig  
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以计帐方式付款to pay on account -gh',)R  
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代理某人||为某人on ones account||on account of one j3VM!/  
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为自己计算||独立帐目on ones own account Tfhg\++u  
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由某人收益并负风险on ones account and risk||for ones account and risk ;)[RG\  
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由某人负担for ones account||for account of one g?UG6mFbE  
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按某人指示||列入某人帐户by order and for account of one %,MCnu&Z  
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列入5月份帐目for May account ppVjFCv0<  
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编入某中帐项下to pass to the account of||to place to the account of u.0Z)j}N  
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寄出清算书to send in an account||to send in render an account Ka2U@fK"  
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支票薄cheque book ZP*Hx %U  
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支票陈票人cheque drawer 8;p6~&).C~  
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持票人cheque holder .Q?cNSWU  
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不记名支票cheque to bearer||bearer cheque Q0,]Q ]_  
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记名支票||认人支票cheque to order h -+vM9j  
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到期支票antedated cheque E92dSLhs5  
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未到期支票postdated cheque !s?vj
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保付支票certified cheque Bca\grA
 
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未获兑现支票，退票returned cheque Ngu +V  
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横线支票crossed cheque w%VHq z$  
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特别横线special crossing 6 t*pV [  
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空白支票blank cheque gr4Hh/V
 
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失效支票，过期支票stale cheque +yVz) X  
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普通支票open cheque O!hg@[\B+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E&#AX:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *"P :ySA  
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支票换现金||兑现to cash a cheque &0It"17Ej  
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清理票款to clear a cheque tU}CRh  
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保证兑现to certify a cheque SWz+.W{KQ"  
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填写支票数额to fill up a cheque [~W"$sT  
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支票上划线to cross a cheque d8C?m*3J  
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开发支票to make out a cheque _;O$ot\5  
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签发支票，开立支票to draw a cheque||to issue a cheque f` 2W}|(jA  
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透支支票to overdraw a cheque H~i+:X=I  
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背书支票to endorse a cheque ctTg-J2.  
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请付票款||清付票款to pay a cheque||to honour a cheque Pz,kSxe=  
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支票退票to dishonour a cheque zy(sekX;  
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拒付支票to refuse a cheque DxdiXf[j  
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拒付支票to stop payment of a cheque +7U$qEG  
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提示要求付款to present for payment .}&bE1  
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见票即付持票人payable to bearer 0UB)FK,9  
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支付指定人payable to order gXZC%S  
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已过期||无效out of date||stale bX6eNk-L  
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请给出票人R/D||refer to drawer `wj<d>m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J.W0F#?  
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文字与数字不一致words and figures differ m^Qc9s#D  
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支票 b-ZC~#?|b  
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时间已过account closed F`IV9qv  
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时间已过effects not cleared FC[8kq>Hk  
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停止付款payment stopped BQ!v\1'C  
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支票毁损cheque mutilated &v9*D`7L  
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汇款||寄钱to remit||to send money UP]X,H~stU  
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寄票供取款||支票支付to send a cheque for payment jyB^a;-  
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寄款人a remitter N~Zcrt_D  
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收款人a remittee K6 D3  
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国外汇票foreign Bill /DLgE7iU%  
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国内汇票inland Bill U4PnQ K,  
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跟单汇票documentary bill hf#[Vns  
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空头汇票accommodation bill nG Bjxhl  
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原始汇票original bill ~# ~X Dcc  
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改写||换新票据renewed bill uPZ<hG#K  
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即期汇票sight bill||bill on demand j=>:{`*c  
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…days after date||…days after date…日后付款 Y#[Wv1hi  
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…months after date||…months after date…月后付款 &i/QFO7y}  
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见票后…日付款…days after sight||…days sight <Oyxzs  
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见票后…月付款…months after sight||…months sight B%~D`[~?  
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同组票据set of bills +[2X@J  
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单张汇票sola of exchange||sole of exchange pt
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远期汇票usance bill||bill at usance *CnrzrKtQ  
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长期汇票long bill [+j39d.Q  
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短期汇票short bill |ULwUi-r  
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逾期汇票overdue bill KP
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宽限日期days of grace /
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电汇telegraphic transfer （T.T） qtv>`:neB  
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邮汇postal order||postal note （Am.）||post office order||money order H$ sNp\[{  
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本票promissory note （P/N） X>  *o\   
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押汇负责书||押汇保证书letter of hypothecation x_&m$Fh  
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副保||抵押品||付属担保物collateral security $=97M.E  
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担保书trust receipt||letter of indemnity wFW2m  
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承兑||认付acceptance lRn6Zh  
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单张承兑general acceptance 6g , U+~  
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有条件承兑qualified acceptance AJ;Y Nb  
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附条件认付conditional acceptance zS:89y<  
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部分认付partial acceptance   ;+-$=l3[a