[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。   gCv[AIE_m  
会计报表statement of account K8/I+#j  
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往来帐目account current T,5(JP(h3  
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现在往来帐||存款额current accout :}[D;cx  
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销货帐account sales CAbT9Wz&  
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共同计算帐项joint account |k=5`WG  
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未决帐项outstanding account ?D=t:=  
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贷方帐项credit account||creditor account ki9vJ<  
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借方帐项debit account||debtor account d6{
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应付帐||应付未付帐account payable }7Y@u
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应收帐||应收未收帐account receivable o3>D~9  
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新交易||新帐new account X1\ao[t<;c  
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未决帐||老帐old account 8ubb~B;  
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现金帐cash account b'TkYa^  
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流水帐running account cS#m\O  
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暂记帐||未定帐suspense account -H AUKY@;5  
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过期帐||延滞帐overdue account||pastdue account Ikj_ 0/%F  
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杂项帐户sundry account %!QY:[  
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详细帐单||明细表detail account Ncle8=8  
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呆帐bad account jbK<"T5  
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会计项目title of account #ZvDf5A  
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会计薄||帐薄account-book !$| h[ct  
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营业报告书||损益计算表account of budiness||business report -Rz%<`  
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借贷细帐||交验帐account rendered 8{iFxTz  
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明细帐account stated 5u3SP?.&  
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与…银行开立一户头to open an account with ]v{TSP^/  
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与…银行建立交易to keep account with voAen&>!  
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继续记帐to keep account `tb@x ^  
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与…有交易to have an account with DeTD.)pS  
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作成会计帐||有往来帐项to make out an account with Zc Y* TGx  
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清算||清理债务to make up an account +W-,74A  
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清洁帐目||与…停止交易to close ones account with [C TR8  
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结帐to close an account LG qg0(  
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清理未付款to ask an account||to demand an account ~>]/1JFz  
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结清差额to balance the account with LBkAi(0rd  
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清算to settle an account||to liquidate an account||to square an account QNzx(IV@  
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审查帐目||监查帐目to audit an account Ehv*E  
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检查帐目to examine an account Td`0;R'<}c  
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转入A的帐户to charge the amount to As account <CJ`A5N  
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以计帐方式付款to pay on account :&/b}b!)AX  
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代理某人||为某人on ones account||on account of one BZP~m=kq  
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为自己计算||独立帐目on ones own account mR3km1T  
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由某人收益并负风险on ones account and risk||for ones account and risk U#jbii6e  
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由某人负担for ones account||for account of one TzCNY@y  
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按某人指示||列入某人帐户by order and for account of one RK*ZlD<  
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列入5月份帐目for May account wuv2bd )+  
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编入某中帐项下to pass to the account of||to place to the account of Z"# /,?|3@  
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寄出清算书to send in an account||to send in render an account IXmtjRv5  
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支票薄cheque book M-Az2x;6  
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支票陈票人cheque drawer .{-&3++WZ  
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持票人cheque holder Lh%>> Ht{  
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不记名支票cheque to bearer||bearer cheque uZe|%xK$y  
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记名支票||认人支票cheque to order Zhl}X!:c?\  
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到期支票antedated cheque I/ pv0  
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未到期支票postdated cheque HWFI6N  
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保付支票certified cheque F2/ -
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未获兑现支票，退票returned cheque =='~g~  
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横线支票crossed cheque c;w%R8z  
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普通横线general crossing -G<$wh9~3  
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特别横线special crossing P 0xInW F  
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空白支票blank cheque (>*<<a2 2  
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失效支票，过期支票stale cheque #t /.fd  
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普通支票open cheque HFD5*Z~M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K DP7u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges unqX<6hu  
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支票换现金||兑现to cash a cheque (,eH*/~/  
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清理票款to clear a cheque T$/6qZew  
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保证兑现to certify a cheque }PGl8F !  
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填写支票数额to fill up a cheque [nBlHI;&  
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支票上划线to cross a cheque ot P7;l  
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开发支票to make out a cheque Hs<vC L \  
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签发支票，开立支票to draw a cheque||to issue a cheque +^hFs7je)  
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透支支票to overdraw a cheque 5%C-eB  
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背书支票to endorse a cheque 6JBE=9d-Q  
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请付票款||清付票款to pay a cheque||to honour a cheque B@dA?w.x  
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支票退票to dishonour a cheque :.Vn  
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拒付支票to refuse a cheque e"P>b? OY  
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拒付支票to stop payment of a cheque PO5/j  
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提示要求付款to present for payment H\AJLk2E  
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见票即付持票人payable to bearer =dz  iR_  
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支付指定人payable to order -kT *gIJ}  
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已过期||无效out of date||stale i/`N~r  
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请给出票人R/D||refer to drawer 21x?TZa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LO0<=4iN(  
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文字与数字不一致words and figures differ d-w#\ ^  
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支票 Ub!MyXd{q  
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时间已过account closed Xl^=&!S>me  
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时间已过effects not cleared v?Q&06PMRc  
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停止付款payment stopped }_m/3*x_  
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支票毁损cheque mutilated HC4qP9Gs  

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汇款||寄钱to remit||to send money DY| s|:
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寄票供取款||支票支付to send a cheque for payment ]
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寄款人a remitter ^5n"L29V  
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收款人a remittee Hg<d%7.  
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国外汇票foreign Bill Fo  K!JX*  
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国内汇票inland Bill t.0F  
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跟单汇票documentary bill =z_.RE  
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空头汇票accommodation bill <0R$yB  
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原始汇票original bill X9ua&T2(l  
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改写||换新票据renewed bill SxyXz8+e[  
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即期汇票sight bill||bill on demand #J4{W84B  
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…days after date||…days after date…日后付款 /#WRd}IjK  
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…months after date||…months after date…月后付款 HhZlHL  
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见票后…日付款…days after sight||…days sight fLGZ@-qA0  
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见票后…月付款…months after sight||…months sight 397IbZ\  
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同组票据set of bills  ~OdE!!  
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单张汇票sola of exchange||sole of exchange -XuRQ_)nG  
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远期汇票usance bill||bill at usance 4y:pj7h  
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长期汇票long bill .()|0A B&g  
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短期汇票short bill vJ&g3ky  
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逾期汇票overdue bill *_qLLJg  
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宽限日期days of grace F4b$  
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电汇telegraphic transfer （T.T） EFk9G2@_  
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邮汇postal order||postal note （Am.）||post office order||money order 9ZYT#h  
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本票promissory note （P/N） W Z_yaG$U  
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押汇负责书||押汇保证书letter of hypothecation ?as1^~  
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副保||抵押品||付属担保物collateral security X<8   
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担保书trust receipt||letter of indemnity |[3%^!f\  
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承兑||认付acceptance "NMSLqO  
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单张承兑general acceptance [AA*B  
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有条件承兑qualified acceptance i2yE-sgF  
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附条件认付conditional acceptance nvOJY6)$V  
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部分认付partial acceptance   ?]/"AWUX