[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。   ,Uy;jk  
会计报表statement of account 8( bK\-b  
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往来帐目account current ts r{-4V  
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现在往来帐||存款额current accout ~w}=Oby'y  
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销货帐account sales @[{5{ y  
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共同计算帐项joint account R#s_pW{op  
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未决帐项outstanding account {,= hIXo>  
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贷方帐项credit account||creditor account NWj4U3x  
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借方帐项debit account||debtor account f4vdJ5pV  
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应付帐||应付未付帐account payable >L$9fn/J  
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应收帐||应收未收帐account receivable boZ
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新交易||新帐new account zR?1iV.]  
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未决帐||老帐old account &?k`rF9  
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现金帐cash account V=c?V
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流水帐running account lE3&8~2  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account r$%,k*X^ k  
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杂项帐户sundry account Dc]J3r  
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详细帐单||明细表detail account EpENhC0  
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呆帐bad account AS lmW@/9v  
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会计项目title of account o^u}(wZ{  
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会计薄||帐薄account-book cN)noGkp  
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营业报告书||损益计算表account of budiness||business report F^Mt}`O  
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借贷细帐||交验帐account rendered N Q}5'  
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明细帐account stated %i&\X[
 
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与…银行开立一户头to open an account with PH!rWR  
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与…银行建立交易to keep account with fjS#  
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继续记帐to keep account M U2];  
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与…有交易to have an account with  j g_;pn  
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作成会计帐||有往来帐项to make out an account with SuA`F|7?P  
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清算||清理债务to make up an account $PTl{  
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清洁帐目||与…停止交易to close ones account with HE3x0H}o>  
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结帐to close an account R<ZyP~  
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清理未付款to ask an account||to demand an account )H<F([Jri  
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结清差额to balance the account with  IaRq6=[  
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清算to settle an account||to liquidate an account||to square an account YXTd^M~@D  
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审查帐目||监查帐目to audit an account EN~ha:9  
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检查帐目to examine an account Ec|5'Kz]  
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转入A的帐户to charge the amount to As account F$H^W@<w  
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以计帐方式付款to pay on account F5/,H:K\  
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代理某人||为某人on ones account||on account of one |%7OI#t^  
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为自己计算||独立帐目on ones own account e(sV4Z~  
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由某人收益并负风险on ones account and risk||for ones account and risk }TAHVcX*p  
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由某人负担for ones account||for account of one /,# &Htk  
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按某人指示||列入某人帐户by order and for account of one oN6 '%   
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列入5月份帐目for May account ~g[<A?0=y  
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编入某中帐项下to pass to the account of||to place to the account of pJ 7="
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寄出清算书to send in an account||to send in render an account V[N4 { c  
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支票薄cheque book >*aqYNft  
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支票陈票人cheque drawer C%y!)v_x  
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持票人cheque holder ;_vo2zl1  
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不记名支票cheque to bearer||bearer cheque E)=X8y  
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记名支票||认人支票cheque to order (]l}QR%Bxu  
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到期支票antedated cheque .:)nG (7f<  
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未到期支票postdated cheque (;o/2Q?  
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保付支票certified cheque
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未获兑现支票，退票returned cheque *j0kb"#  
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横线支票crossed cheque Jm l4 EW7  
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普通横线general crossing qd7 86~  
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特别横线special crossing uS%Y$ v  
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空白支票blank cheque c88I"5@[bD  
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失效支票，过期支票stale cheque )Bq~1M 2  
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普通支票open cheque HJn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y3 R+060\3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,,Dwb\B}  
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支票换现金||兑现to cash a cheque `|1#Vuk  
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清理票款to clear a cheque =+T$ 1  
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保证兑现to certify a cheque qjsS2,wM  
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填写支票数额to fill up a cheque y^o*wz:D*  
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支票上划线to cross a cheque 1N#KVvK  
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开发支票to make out a cheque M(l>^N8W8  
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签发支票，开立支票to draw a cheque||to issue a cheque Pa.D+  
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透支支票to overdraw a cheque 0-ISOA&  
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背书支票to endorse a cheque }1ABrbc  
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请付票款||清付票款to pay a cheque||to honour a cheque j4v.8;  
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支票退票to dishonour a cheque ^-, aB  
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拒付支票to refuse a cheque 0v%ZKvSID  
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拒付支票to stop payment of a cheque  ~yQby&s  
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提示要求付款to present for payment 1wX0x.4d  
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见票即付持票人payable to bearer ')kn  
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支付指定人payable to order 1'c  
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已过期||无效out of date||stale >7yOu!l  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AS;EO[Vn  
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文字与数字不一致words and figures differ $3aq+w:  
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时间已过effects not cleared y'ZRoakz)  
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停止付款payment stopped  EAVB:gE  
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支票毁损cheque mutilated JgI+k Nx  
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汇款||寄钱to remit||to send money v!oXcHK/  
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寄票供取款||支票支付to send a cheque for payment 39s%CcI`k  
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寄款人a remitter O2[uN@nY  

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收款人a remittee tx=~bm"*?  
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国外汇票foreign Bill BdHLow  
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国内汇票inland Bill ]=5nC )|  
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跟单汇票documentary bill :-xF=Y(;  
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空头汇票accommodation bill vas   
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原始汇票original bill ^cO^3=  
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改写||换新票据renewed bill qV57P6<  
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即期汇票sight bill||bill on demand cES3<`[K  
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…days after date||…days after date…日后付款 f]F]wg\_f  
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…months after date||…months after date…月后付款 v@bs4E46e  
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见票后…日付款…days after sight||…days sight .Y.\D\>
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见票后…月付款…months after sight||…months sight 3rX5haD\  
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同组票据set of bills Yv!%Is  
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单张汇票sola of exchange||sole of exchange BR5r
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远期汇票usance bill||bill at usance o$I% 1  
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长期汇票long bill il=y m  
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短期汇票short bill l v]TE"  
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逾期汇票overdue bill X 10(oT  

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宽限日期days of grace ]dB6--  
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电汇telegraphic transfer （T.T） ^`NU:"  
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邮汇postal order||postal note （Am.）||post office order||money order ,a&N1G.  
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本票promissory note （P/N） Ht,_<zP;  
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押汇负责书||押汇保证书letter of hypothecation -MZLkSU  
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副保||抵押品||付属担保物collateral security 7)sEW#d!  
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担保书trust receipt||letter of indemnity  ?CKINN  
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承兑||认付acceptance WvVHSa 4{  
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单张承兑general acceptance 1'tagv?  
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有条件承兑qualified acceptance F;p>bw  
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附条件认付conditional acceptance wWs<{ T  
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部分认付partial acceptance   gIv :<EJ9