[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。   IEjP<pLe  
会计报表statement of account hUQ,z7-  
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往来帐目account current WwF~d+>|C  
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现在往来帐||存款额current accout HkV1sT  
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销货帐account sales FJ*i\Q/D  
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共同计算帐项joint account %8*64T")  
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未决帐项outstanding account 9_\'LJ  
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贷方帐项credit account||creditor account KbL V'%D  
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借方帐项debit account||debtor account =.y* _Ja  
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应付帐||应付未付帐account payable Cv$ S
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应收帐||应收未收帐account receivable ut>4U'.H  
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新交易||新帐new account Lokl2o`  
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未决帐||老帐old account ^xf<nNF:p  
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现金帐cash account Q'k\8'x  
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流水帐running account  5Z4-Z  
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暂记帐||未定帐suspense account &z"krM]G  
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过期帐||延滞帐overdue account||pastdue account  7PR#(ftz  
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杂项帐户sundry account FWH}j0Gj|  
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详细帐单||明细表detail account K[chjp!$l  
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呆帐bad account aA-  
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会计项目title of account 3]-_q"Co4f  
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会计薄||帐薄account-book [sW.CK=3  
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营业报告书||损益计算表account of budiness||business report v#=`%]mL  
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借贷细帐||交验帐account rendered Y^%T}yTtq  
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明细帐account stated pj?XLiM54%  
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与…银行开立一户头to open an account with 8Ry7
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与…银行建立交易to keep account with
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继续记帐to keep account 9;Fbnp'  
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与…有交易to have an account with ,fEO> i  
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作成会计帐||有往来帐项to make out an account with ,(a5@H$f  
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清算||清理债务to make up an account [nxE)D  
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清洁帐目||与…停止交易to close ones account with 93[DAs  
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结帐to close an account 8\<jyJ  
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清理未付款to ask an account||to demand an account \3Oij^l0  
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结清差额to balance the account with 3CTX -#)vS  
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清算to settle an account||to liquidate an account||to square an account H* !EP  
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审查帐目||监查帐目to audit an account wLuv6 \E  
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检查帐目to examine an account 8GJdRL(  
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转入A的帐户to charge the amount to As account Kr L>FI  
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以计帐方式付款to pay on account HOt>}x  
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代理某人||为某人on ones account||on account of one yh;Y,;4  
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为自己计算||独立帐目on ones own account b|^I<7  
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由某人收益并负风险on ones account and risk||for ones account and risk B%<e FFV\  
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由某人负担for ones account||for account of one jyW[m,#(go  
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按某人指示||列入某人帐户by order and for account of one bggusK<  
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列入5月份帐目for May account n1(?|aJ#1  
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编入某中帐项下to pass to the account of||to place to the account of "#^MUQ!a  
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寄出清算书to send in an account||to send in render an account $,1dQeE  
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支票薄cheque book ^,s?e.u$8`  
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支票陈票人cheque drawer #JNy  
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持票人cheque holder (*^DN{5  
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不记名支票cheque to bearer||bearer cheque vgPUIxB@  
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记名支票||认人支票cheque to order 4_Rdp`x#J  
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到期支票antedated cheque xe:' 8J6L  
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未到期支票postdated cheque }Jxq'B  
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保付支票certified cheque G\rj?%  
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未获兑现支票，退票returned cheque jPwef##~7  
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横线支票crossed cheque jb@\i@-  
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普通横线general crossing sco uO$
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特别横线special crossing $%}>zqD1  
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空白支票blank cheque m!!;/e?yx  
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失效支票，过期支票stale cheque HD|sr{Z%  
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普通支票open cheque h#R&=t1,^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N l|^o{#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ORtg>az\%  
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支票换现金||兑现to cash a cheque  uE"2kn  
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清理票款to clear a cheque hs,5LV)|y  
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保证兑现to certify a cheque 1l~.R#WG&  
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填写支票数额to fill up a cheque 5 2fO)!  
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支票上划线to cross a cheque SE-} XI\  
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开发支票to make out a cheque O{*GW0}55  
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签发支票，开立支票to draw a cheque||to issue a cheque Do(PdF6A  
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透支支票to overdraw a cheque krwf8!bI  
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背书支票to endorse a cheque JJ)y2
 
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请付票款||清付票款to pay a cheque||to honour a cheque 1.uUMW  
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支票退票to dishonour a cheque r
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拒付支票to refuse a cheque vRq=m8  
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拒付支票to stop payment of a cheque k q/t]%(  
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提示要求付款to present for payment 5F% h>tqh  
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见票即付持票人payable to bearer BYkVg2D(  
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支付指定人payable to order .G7]&5s  
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已过期||无效out of date||stale hP,b-R9\  
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请给出票人R/D||refer to drawer )< &B&Hp  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pCB 5wB  
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文字与数字不一致words and figures differ sBeP;ox  
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时间已过account closed ~`nm<
  
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时间已过effects not cleared t1.zWe+C>3  
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停止付款payment stopped o=QRgdPD  
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支票毁损cheque mutilated t5X G^3X@  
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汇款||寄钱to remit||to send money Et@=Ic^E  
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寄票供取款||支票支付to send a cheque for payment " kE:T.,  
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寄款人a remitter U 3wsWSO  
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收款人a remittee e@2E0u4   
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国外汇票foreign Bill }K#&5E  
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国内汇票inland Bill mhJOR'2  
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跟单汇票documentary bill 1S)0 23N  
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空头汇票accommodation bill ]X"i~$T1S  
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原始汇票original bill hNR>Hy\  
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改写||换新票据renewed bill ./BP+\)lO  
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即期汇票sight bill||bill on demand w'!}(Z5X?  
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…days after date||…days after date…日后付款 {7M4SC@p|  
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…months after date||…months after date…月后付款 ^B"_b?b  
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见票后…日付款…days after sight||…days sight ]K0,nj*\c  
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见票后…月付款…months after sight||…months sight l<)JAT;P  
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同组票据set of bills 4S{l>/I  
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单张汇票sola of exchange||sole of exchange C7*Yg$`{  
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远期汇票usance bill||bill at usance Dil4ut-$  
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长期汇票long bill Z`1o#yZ  
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短期汇票short bill QX~72X=(  
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逾期汇票overdue bill zZ"')+7q&%  
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宽限日期days of grace x?k |i
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电汇telegraphic transfer （T.T） V@s/]|rf,  
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邮汇postal order||postal note （Am.）||post office order||money order _@3O`
 
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本票promissory note （P/N） Hn2Q1lF-ip  
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押汇负责书||押汇保证书letter of hypothecation 5suSR;8  
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副保||抵押品||付属担保物collateral security [8g\pPQ  
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担保书trust receipt||letter of indemnity ]tV{#iIJ*  
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承兑||认付acceptance WQ
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单张承兑general acceptance ^rb7`s#G  
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有条件承兑qualified acceptance <^
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附条件认付conditional acceptance VH*(>^OfF  
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部分认付partial acceptance   q:eAL'OkM