[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。   v3x_8n$C9  
会计报表statement of account b?jRA^  
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往来帐目account current xgn@1.}G  
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现在往来帐||存款额current accout UX}ZE.cV  
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销货帐account sales %W ~Kx_  
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共同计算帐项joint account h}k&#X) 7  
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未决帐项outstanding account t}>6"^}U  
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贷方帐项credit account||creditor account Tqz{{]%j~$  
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借方帐项debit account||debtor account [* , k  
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应付帐||应付未付帐account payable u>o<ua p  
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应收帐||应收未收帐account receivable "| cNY_$&s  
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新交易||新帐new account nJ'FH['  
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未决帐||老帐old account 'X_8j` ]#  
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现金帐cash account "#1KO1@G  
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流水帐running account Dx`-Kg_p  
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暂记帐||未定帐suspense account 9RA~#S|(T  
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过期帐||延滞帐overdue account||pastdue account 4UwXrEQp  
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杂项帐户sundry account 7|Z=#3INw  
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详细帐单||明细表detail account Mj&`Y gW5a  
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呆帐bad account N zrHWVD  
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会计项目title of account ueI1O/Mi  
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会计薄||帐薄account-book  l Ozi|  
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营业报告书||损益计算表account of budiness||business report }U <T>0  
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借贷细帐||交验帐account rendered <X>lA  
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明细帐account stated %DyukUJ  
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与…银行开立一户头to open an account with o8<0#W@S  
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与…银行建立交易to keep account with O5rHN;\_  
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继续记帐to keep account qW~Z#Si  
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与…有交易to have an account with MTnW5W-r9  
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作成会计帐||有往来帐项to make out an account with nK!yu?mS  
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清算||清理债务to make up an account X667*L^  
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清洁帐目||与…停止交易to close ones account with o*]Tqx  
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结帐to close an account ]n\Qa  
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清理未付款to ask an account||to demand an account %w$\v"^_Y  
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结清差额to balance the account with Os90fR  
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清算to settle an account||to liquidate an account||to square an account K'6NW:zp~  
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审查帐目||监查帐目to audit an account ~M c'~:{O  
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检查帐目to examine an account gTM*td(~^  
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转入A的帐户to charge the amount to As account Yy 8?X9r.  
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以计帐方式付款to pay on account v 1.8]||^  
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代理某人||为某人on ones account||on account of one i^SPNs=  
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为自己计算||独立帐目on ones own account /ucS*m:<x  
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由某人收益并负风险on ones account and risk||for ones account and risk X T<SR ]  
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由某人负担for ones account||for account of one |muZv!,E  
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按某人指示||列入某人帐户by order and for account of one V<i_YLYmJe  
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列入5月份帐目for May account "(YfvO+  
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编入某中帐项下to pass to the account of||to place to the account of _B?Hw[cc  
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寄出清算书to send in an account||to send in render an account ^4~?]5 Y\  
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支票薄cheque book  WjsmLb:5  
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支票陈票人cheque drawer v:gdG|n"  
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持票人cheque holder N5b^  
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不记名支票cheque to bearer||bearer cheque *pYawT  
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记名支票||认人支票cheque to order bHg 0, N  
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到期支票antedated cheque ]$!7; P  
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未到期支票postdated cheque -U{!'e8YiN  
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保付支票certified cheque zbJ}@V  
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未获兑现支票，退票returned cheque r_MP[]f|0  

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横线支票crossed cheque qga\icQr  
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普通横线general crossing {<zE}7/2-  
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特别横线special crossing e 8^%}\F  
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空白支票blank cheque G+WCE*  
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失效支票，过期支票stale cheque I#xhmsF  
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普通支票open cheque bBQHxH}vi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3]>YBbXvE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cSj(u%9}  
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支票换现金||兑现to cash a cheque '=IuwCB|;  
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清理票款to clear a cheque _K
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保证兑现to certify a cheque ,-> P+m5  
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填写支票数额to fill up a cheque +>v{#A_u  
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支票上划线to cross a cheque SHCVjI6  
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开发支票to make out a cheque _j<,qi  
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签发支票，开立支票to draw a cheque||to issue a cheque I3?:KVa  
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透支支票to overdraw a cheque \y/+H  
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背书支票to endorse a cheque .{]=v
 
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请付票款||清付票款to pay a cheque||to honour a cheque ?rV c}  
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支票退票to dishonour a cheque gClD VO  
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拒付支票to refuse a cheque iF]vIg#h  
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拒付支票to stop payment of a cheque FJ&zU<E  
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提示要求付款to present for payment Afa{f}st  
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见票即付持票人payable to bearer Lp*T=]C]  
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支付指定人payable to order `\P:rn95;  
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已过期||无效out of date||stale ;3sT>UB  
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请给出票人R/D||refer to drawer [%nG_np  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )x|BY>  
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文字与数字不一致words and figures differ .Um%6a-  
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支票 X-{:.9  
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时间已过account closed Dfhs@ z  
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更改处应加盖印章alterations require initials \]ODpi 2  
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时间已过effects not cleared GyPN)!X@.&  
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停止付款payment stopped QF>[cdl?8  
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支票毁损cheque mutilated BmJ?VJ}Y  
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汇款||寄钱to remit||to send money /(0d{  
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寄票供取款||支票支付to send a cheque for payment )yK!qu  
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寄款人a remitter D_)vGvv3;.  
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收款人a remittee e](=)h|  
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国外汇票foreign Bill 6J*`<k/S  
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国内汇票inland Bill ;hvXFU  
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跟单汇票documentary bill Uk2q,2  
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空头汇票accommodation bill D=>^m=?0  
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原始汇票original bill iFA"m;$  
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改写||换新票据renewed bill zFr}$  
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即期汇票sight bill||bill on demand Fzs'@*  
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…days after date||…days after date…日后付款 0Y2^}u@5  
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…months after date||…months after date…月后付款 %6'D!H?d  
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见票后…日付款…days after sight||…days sight i@Zj7#e*  
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见票后…月付款…months after sight||…months sight Xh"iP%  
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同组票据set of bills eF^"{a3b  
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单张汇票sola of exchange||sole of exchange @a\SR'8  
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远期汇票usance bill||bill at usance  ,nR8l  
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长期汇票long bill ~<- ci  
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短期汇票short bill .Pes{uHg  
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逾期汇票overdue bill 4<<bk_7'  
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宽限日期days of grace }FiN 7#  
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电汇telegraphic transfer （T.T） ]p&< nK,  

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邮汇postal order||postal note （Am.）||post office order||money order A1 QI4.K  
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本票promissory note （P/N） aXbNDj ][  
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押汇负责书||押汇保证书letter of hypothecation (vAv^A*i}  
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副保||抵押品||付属担保物collateral security 3 $N %iE
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担保书trust receipt||letter of indemnity ,+/9K)X  
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承兑||认付acceptance :-u-hO5*8  
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单张承兑general acceptance ~+<xFi  
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有条件承兑qualified acceptance Q&upxE4 -~  

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附条件认付conditional acceptance lj EB  
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部分认付partial acceptance   ]PlY}VOY