[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。   DzE_p- zs  
会计报表statement of account l\1_v7s  
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往来帐目account current *d$r`.9j  
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现在往来帐||存款额current accout |!.V
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销货帐account sales !S5_+.U#  
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共同计算帐项joint account o1]ZeF  
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未决帐项outstanding account f~Q]"I8w  
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贷方帐项credit account||creditor account T
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借方帐项debit account||debtor account +W[NgUrGJ  
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应付帐||应付未付帐account payable 1@{qPmf^  
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应收帐||应收未收帐account receivable zaMKwv}BR  
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新交易||新帐new account ?QG?F9?  
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未决帐||老帐old account v"J7VF2  
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现金帐cash account Xw |6 #^  
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流水帐running account Gn}^BJN  
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暂记帐||未定帐suspense account CWW|?  
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过期帐||延滞帐overdue account||pastdue account -5TMV#i {  
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杂项帐户sundry account 0FG|s#Ig  
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详细帐单||明细表detail account c?XqSK`',Z  
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呆帐bad account C:$pAE(  
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会计项目title of account kV:C=MLI  
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会计薄||帐薄account-book 11jDAA(|  
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营业报告书||损益计算表account of budiness||business report N_qKIc_R  
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借贷细帐||交验帐account rendered k>mqKzT0$+  
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明细帐account stated j+7ok 5J#  

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与…银行开立一户头to open an account with Eh*t;J=O  
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与…银行建立交易to keep account with &6}] v:  
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继续记帐to keep account 9}DF*np`G  
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与…有交易to have an account with YM EI J}  
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作成会计帐||有往来帐项to make out an account with A}cGag+sp  
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清算||清理债务to make up an account "TgE@bC  
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清洁帐目||与…停止交易to close ones account with =P.m5e<  
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结帐to close an account Xu8_
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清理未付款to ask an account||to demand an account @Ja8~5:  
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结清差额to balance the account with 4,|A\dXE  
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清算to settle an account||to liquidate an account||to square an account }(r%
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审查帐目||监查帐目to audit an account W5_:Q @  
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检查帐目to examine an account x)SW1U3TVx  
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转入A的帐户to charge the amount to As account 3YG[~
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以计帐方式付款to pay on account #S/]=D  
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代理某人||为某人on ones account||on account of one \G?GX  
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为自己计算||独立帐目on ones own account p9;Oe,Il  
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由某人收益并负风险on ones account and risk||for ones account and risk WB2An7i@"{  
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由某人负担for ones account||for account of one +rw?k/  
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按某人指示||列入某人帐户by order and for account of one |F }y6 gH  
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列入5月份帐目for May account Zl69d4vG  
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编入某中帐项下to pass to the account of||to place to the account of L*xu<(>K  
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寄出清算书to send in an account||to send in render an account CdCo+U5z{  
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支票薄cheque book 5OUGln5
 
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支票陈票人cheque drawer C&\MDOjx  
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持票人cheque holder  <L4.*  
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不记名支票cheque to bearer||bearer cheque d5zv8?|X+  
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记名支票||认人支票cheque to order )Gf"#TM[  
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到期支票antedated cheque x*
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未到期支票postdated cheque ;WydXQ}Q^  
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保付支票certified cheque ,8=`Y9#  
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未获兑现支票，退票returned cheque :%_*C09  
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横线支票crossed cheque =t[hsl  
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普通横线general crossing EES
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特别横线special crossing
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空白支票blank cheque Ijg//=  
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失效支票，过期支票stale cheque N>zpxU {  
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普通支票open cheque m`;dFL7"E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hSl6X3W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OON]E3yy  
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支票换现金||兑现to cash a cheque b0(bL_,  
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清理票款to clear a cheque **,(>4j  
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保证兑现to certify a cheque R!+_mPb=Q*  
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填写支票数额to fill up a cheque ,(;TV_@ $  
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支票上划线to cross a cheque L*(!P4S%}  
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开发支票to make out a cheque FjU -t/  
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签发支票，开立支票to draw a cheque||to issue a cheque #5%\~f  
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透支支票to overdraw a cheque NMvNw?]
 
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背书支票to endorse a cheque k .#I
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请付票款||清付票款to pay a cheque||to honour a cheque <*3#nA-O>i  
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支票退票to dishonour a cheque /J5)_>
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拒付支票to refuse a cheque "nA~/t=  
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拒付支票to stop payment of a cheque T(z/Jm3  
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提示要求付款to present for payment ~vscATQ  
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见票即付持票人payable to bearer d",VOhW7)S  
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支付指定人payable to order % pQi}x  
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已过期||无效out of date||stale uhvn1"  
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请给出票人R/D||refer to drawer PlRcrT"#w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jL0=a.;  
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文字与数字不一致words and figures differ ^ pNA_s!S  
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支票 6 2LLfD  
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时间已过account closed F13vc~$Ky  
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更改处应加盖印章alterations require initials UG=],\E2  
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时间已过effects not cleared I_is3y0  
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停止付款payment stopped i> dLp  
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支票毁损cheque mutilated df{6!}/(  
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汇款||寄钱to remit||to send money t[:G45].-k  
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寄票供取款||支票支付to send a cheque for payment = ,c!V  
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寄款人a remitter $9ys! <g  
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收款人a remittee ^qNZ!V4T  
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国外汇票foreign Bill Mo]  
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国内汇票inland Bill FSb4RuD9  
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跟单汇票documentary bill w sbzGW~=  
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空头汇票accommodation bill 6*s:I&  
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原始汇票original bill
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改写||换新票据renewed bill i'z(`"  
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即期汇票sight bill||bill on demand -EG=}uT['b  
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…days after date||…days after date…日后付款 a7"Aq:IjU  
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…months after date||…months after date…月后付款 l Me+.P|  
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见票后…日付款…days after sight||…days sight Nq#B4Zx  
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见票后…月付款…months after sight||…months sight Y,{pG]B$w  
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同组票据set of bills /.Jq]"   
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单张汇票sola of exchange||sole of exchange zG\:#,9  
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远期汇票usance bill||bill at usance I.kuYD62  
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长期汇票long bill WZcAwYB  
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短期汇票short bill VCa`|S?2  
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逾期汇票overdue bill nT=XWM  
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宽限日期days of grace @P<aTRy,f  
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电汇telegraphic transfer （T.T） >)VWXv0  
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邮汇postal order||postal note （Am.）||post office order||money order t!o=-k  
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本票promissory note （P/N） fHXz{,?/w  
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押汇负责书||押汇保证书letter of hypothecation fhmBKeFdV  
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副保||抵押品||付属担保物collateral security `h<>_zpjY  
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担保书trust receipt||letter of indemnity -*W\$P  
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承兑||认付acceptance D{^CJ :n  
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单张承兑general acceptance f9^MLb6)  
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有条件承兑qualified acceptance bM"d$tl$?'  
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附条件认付conditional acceptance 9a]h;r8,9z  
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部分认付partial acceptance   J1Oe`my