[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。   YU'E@t5  
会计报表statement of account Wh*uaad7  
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往来帐目account current U'bEL^Jf  
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现在往来帐||存款额current accout 9rf)gU3{+L  
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销货帐account sales BRiE&GzrF  
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共同计算帐项joint account 0\P1; ak%  
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未决帐项outstanding account &Z%?!.4j@  
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贷方帐项credit account||creditor account |CRn c:  
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借方帐项debit account||debtor account f.)O2=  
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应付帐||应付未付帐account payable 3.y vvPFEM  
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应收帐||应收未收帐account receivable gg2(5FPP  
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新交易||新帐new account )Pv%#P-<  
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未决帐||老帐old account VI*$em O0  
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现金帐cash account r9?Mw06Wc5  
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流水帐running account |2A:eI8 ^  
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暂记帐||未定帐suspense account 4#Jg9o   
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过期帐||延滞帐overdue account||pastdue account cFXp  
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杂项帐户sundry account kyV8K#}%8  
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详细帐单||明细表detail account JW&gJASGC  
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呆帐bad account r9XZ(0/p  
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会计项目title of account 6aj!Q*(WT  
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会计薄||帐薄account-book  * v#o  
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营业报告书||损益计算表account of budiness||business report F"mmLao  
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借贷细帐||交验帐account rendered -G=]=f/'  
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明细帐account stated 4I[P>  
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与…银行开立一户头to open an account with 6S{l'!s'  
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与…银行建立交易to keep account with {4PwLCy  
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继续记帐to keep account 1.>m@
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与…有交易to have an account with *NQ/UXE  
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作成会计帐||有往来帐项to make out an account with #LNED)Vg  
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清算||清理债务to make up an account 4P
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清洁帐目||与…停止交易to close ones account with f *)Z)6E  
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结帐to close an account :
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清理未付款to ask an account||to demand an account 048kPXm`  
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结清差额to balance the account with R}ecc  
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清算to settle an account||to liquidate an account||to square an account eDB;cN  
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审查帐目||监查帐目to audit an account xezcAwW  
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检查帐目to examine an account =w^M{W.w  
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转入A的帐户to charge the amount to As account d!{r v  
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以计帐方式付款to pay on account |&jXp%4T  
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代理某人||为某人on ones account||on account of one "ITIhnE  
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为自己计算||独立帐目on ones own account FgI3   
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由某人收益并负风险on ones account and risk||for ones account and risk J. @9zA&  
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由某人负担for ones account||for account of one D3A/l  
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按某人指示||列入某人帐户by order and for account of one Q
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列入5月份帐目for May account ]:\dPw
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编入某中帐项下to pass to the account of||to place to the account of D,ln
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寄出清算书to send in an account||to send in render an account bYPKh  
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支票薄cheque book ]0\MmAJRn  
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支票陈票人cheque drawer F}qc0  
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持票人cheque holder eR"<33{  
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不记名支票cheque to bearer||bearer cheque PiYxk+N  
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记名支票||认人支票cheque to order K96<M);:g  
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到期支票antedated cheque bY0|N[g  

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未到期支票postdated cheque I 2|Bg,e  
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保付支票certified cheque 3Ims6I]  
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未获兑现支票，退票returned cheque uU25iDn  
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横线支票crossed cheque &IB|rw'9  
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普通横线general crossing j^2wb+`  
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特别横线special crossing 4Wm@W E  
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空白支票blank cheque 1HZO9cXJ  
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失效支票，过期支票stale cheque M1iS(x  
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普通支票open cheque *itUWpNhr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w T8DSq  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D\NKC@(M  
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支票换现金||兑现to cash a cheque =w 2**$  
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清理票款to clear a cheque 8i#2d1O  
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保证兑现to certify a cheque &H/'rd0M  
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填写支票数额to fill up a cheque Cl8Cg~2  
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支票上划线to cross a cheque c?[I?ytl  
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开发支票to make out a cheque ywm8N%]v  
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签发支票，开立支票to draw a cheque||to issue a cheque ryUQU^v  
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透支支票to overdraw a cheque 9oR@U
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背书支票to endorse a cheque 4`]^@"{  
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请付票款||清付票款to pay a cheque||to honour a cheque O6a<`]F  
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支票退票to dishonour a cheque aPfO$b:  
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拒付支票to refuse a cheque pVw}g@<M  
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拒付支票to stop payment of a cheque ?;+1)>{  
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提示要求付款to present for payment `nv~NLkl  
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见票即付持票人payable to bearer LW'D?p#  
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支付指定人payable to order ,+vy,<e&  
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已过期||无效out of date||stale Z/;(fL  
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请给出票人R/D||refer to drawer Ng>5?F^v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds # 448-8x  
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文字与数字不一致words and figures differ YpZ+n*&+  
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支票 o]` *M|  
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时间已过account closed S)k*?dQ##R  
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更改处应加盖印章alterations require initials >#;.n(y  
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时间已过effects not cleared k\YG^I  
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停止付款payment stopped _AYK435>N  
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支票毁损cheque mutilated }DEg-j,F  
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汇款||寄钱to remit||to send money dA`IEQJL  
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寄票供取款||支票支付to send a cheque for payment A*R^n}sh  
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寄款人a remitter B6nX$T4zP  
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收款人a remittee m 3hrb-  
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国外汇票foreign Bill B6As,)RjD:  
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国内汇票inland Bill |t&>5HM  
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跟单汇票documentary bill xJvmhN/c  
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空头汇票accommodation bill PfD.:amN7  
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原始汇票original bill *NaB#;+|k`  
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改写||换新票据renewed bill I)6+6pm  
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即期汇票sight bill||bill on demand EIAc@ $4  
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…days after date||…days after date…日后付款 P[ck84F/  
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…months after date||…months after date…月后付款 "ycJ:Xv49  
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见票后…日付款…days after sight||…days sight cn3 \k
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见票后…月付款…months after sight||…months sight eA?RK.e  
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同组票据set of bills X-K h(Z  
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单张汇票sola of exchange||sole of exchange At>DjKx]O  
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远期汇票usance bill||bill at usance hH3RP{'=  
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长期汇票long bill Lv7(st%`  
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短期汇票short bill q:0N<$63  
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逾期汇票overdue bill aFm_;\  
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宽限日期days of grace 8q!]y6  
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电汇telegraphic transfer （T.T） i9|Sa6vuI  
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邮汇postal order||postal note （Am.）||post office order||money order MJO-q $)c  
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本票promissory note （P/N） rXP,\ ]r+  
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押汇负责书||押汇保证书letter of hypothecation v!- pSa)3  
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副保||抵押品||付属担保物collateral security h,N?Ab'S  
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担保书trust receipt||letter of indemnity Ll't>)  
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承兑||认付acceptance T?
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单张承兑general acceptance 9.-S(ZO  
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有条件承兑qualified acceptance 9cF[seE"0  
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附条件认付conditional acceptance C}Cs8eUn  
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部分认付partial acceptance   gr2U6gi