[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。   ^U"$uJz!c  
会计报表statement of account BG>fLp  
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往来帐目account current z TYHwx  
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现在往来帐||存款额current accout uDhe )  
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销货帐account sales O+iNR9O  
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共同计算帐项joint account 5&59IA%S  
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未决帐项outstanding account +2:\oy}!8  
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贷方帐项credit account||creditor account {5 V@O_*{  
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借方帐项debit account||debtor account D
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应付帐||应付未付帐account payable >m:;.vVY  
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应收帐||应收未收帐account receivable ke2zxX2f  
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新交易||新帐new account qjr:(x/  
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未决帐||老帐old account CMhl*dH  
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现金帐cash account ,=a+;D]'  
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流水帐running account } yb"/
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暂记帐||未定帐suspense account  l;;,[xhq  
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过期帐||延滞帐overdue account||pastdue account d[F3"b%  
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杂项帐户sundry account
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详细帐单||明细表detail account Od("tLIO}I  
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呆帐bad account *ZkOZ  
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会计项目title of account gJH^f3  
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会计薄||帐薄account-book /EW=O
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营业报告书||损益计算表account of budiness||business report I]z4}#+cX  
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借贷细帐||交验帐account rendered "sSY[6Kp!  
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明细帐account stated ?>
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与…银行开立一户头to open an account with Nh01NY;  
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与…银行建立交易to keep account with SN 4JX  
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继续记帐to keep account 9JqT"zj  
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与…有交易to have an account with BS2'BS8  
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作成会计帐||有往来帐项to make out an account with _4 YT2k  
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清算||清理债务to make up an account pQxv_4  
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清洁帐目||与…停止交易to close ones account with 6H!l>@a7v  
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结帐to close an account Z6
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清理未付款to ask an account||to demand an account ^SbxClUfw!  
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结清差额to balance the account with ny0]Q@  
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清算to settle an account||to liquidate an account||to square an account Z?qc4Cg  
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审查帐目||监查帐目to audit an account ~lbm^S}-  
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检查帐目to examine an account Q6p75$SVq  
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转入A的帐户to charge the amount to As account L% T%6p_  
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以计帐方式付款to pay on account (e32oP"  
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代理某人||为某人on ones account||on account of one @2eH;?uO  
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为自己计算||独立帐目on ones own account ;I>77gi`]  
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由某人收益并负风险on ones account and risk||for ones account and risk ig'4DmNC  
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由某人负担for ones account||for account of one zc1~q  
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按某人指示||列入某人帐户by order and for account of one GFZx[*+%%z  
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列入5月份帐目for May account ~{D:vj4>  
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编入某中帐项下to pass to the account of||to place to the account of a IE\B4w  
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寄出清算书to send in an account||to send in render an account u"zQh|  
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支票薄cheque book 0.!Q4bhD  
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支票陈票人cheque drawer @3>nVa  
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持票人cheque holder 1I U*:Z;Rz  
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不记名支票cheque to bearer||bearer cheque sJYs{Wm  
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记名支票||认人支票cheque to order q\87<=9J  
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到期支票antedated cheque )IZ~!N|-w  
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未到期支票postdated cheque !yX4#J(  
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保付支票certified cheque 4S#q06=Xe  
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未获兑现支票，退票returned cheque 4U1"F 7'  
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横线支票crossed cheque j!<RY>u
 
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普通横线general crossing ur2`.dY>3"  
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特别横线special crossing ocT.2/~d  
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空白支票blank cheque oXkxd3  
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失效支票，过期支票stale cheque W:16 qbK  
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普通支票open cheque K)"cwk-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fw1g;;E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^KJIT3J(#  
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支票换现金||兑现to cash a cheque kEE8cW
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清理票款to clear a cheque ?q<"!U|e  
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保证兑现to certify a cheque Xo*=iD$Jys  
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填写支票数额to fill up a cheque 8vM}moper  
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支票上划线to cross a cheque E VBB:*q6  
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开发支票to make out a cheque Fr)G h>  
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签发支票，开立支票to draw a cheque||to issue a cheque PQsqi;=)  
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透支支票to overdraw a cheque M? oK@i  
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背书支票to endorse a cheque 6v0^'}  
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请付票款||清付票款to pay a cheque||to honour a cheque 0sRby!  
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支票退票to dishonour a cheque @M?N[LG  
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拒付支票to refuse a cheque `/<KDd:_t  
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拒付支票to stop payment of a cheque n\5` JNCb  
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提示要求付款to present for payment l0g#&V--  
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见票即付持票人payable to bearer \0Zm
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支付指定人payable to order 8UoMOeI3  
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已过期||无效out of date||stale -[v:1\Vv  
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请给出票人R/D||refer to drawer X(1nAeQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LDW"
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文字与数字不一致words and figures differ &7T0nB/)  
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支票 x
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时间已过account closed >f19P+  
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更改处应加盖印章alterations require initials ]OM|O
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时间已过effects not cleared U{RW=sYB~9  
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停止付款payment stopped yVUA7IY  
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支票毁损cheque mutilated 4s^5t6  
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汇款||寄钱to remit||to send money 4!d&Zc>C4  

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寄票供取款||支票支付to send a cheque for payment j@v*q\X&  
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寄款人a remitter ]=2Ba<)m  
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收款人a remittee "L|Ew#  
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国外汇票foreign Bill 7UejK r  
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国内汇票inland Bill #gMMhB=  
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跟单汇票documentary bill EQSOEf[
 
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空头汇票accommodation bill 4vT!xn  
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原始汇票original bill h +.8Rl  
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改写||换新票据renewed bill oN)l/"%C7/  
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即期汇票sight bill||bill on demand ;gYW!rM  
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…days after date||…days after date…日后付款 i6?,2\K  
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…months after date||…months after date…月后付款 8*!<,k="9  
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见票后…日付款…days after sight||…days sight +D[|L1{xb  
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见票后…月付款…months after sight||…months sight E0!}~Z)  

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同组票据set of bills eqU2>bIf  
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单张汇票sola of exchange||sole of exchange -G e5g Q=  
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远期汇票usance bill||bill at usance 26PUO$&b.  
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长期汇票long bill ^u& oS1U  
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短期汇票short bill }IO<Dq=[  
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逾期汇票overdue bill m^0r9y
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宽限日期days of grace W2/FGJD  
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电汇telegraphic transfer （T.T） Ec IgX_\  
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邮汇postal order||postal note （Am.）||post office order||money order #<0Yx9Jh.  
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本票promissory note （P/N） g
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押汇负责书||押汇保证书letter of hypothecation OLh`R]Sd  
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副保||抵押品||付属担保物collateral security [p[nK=&r  
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担保书trust receipt||letter of indemnity #:C;VAAp  
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承兑||认付acceptance hoY.2 B_  
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单张承兑general acceptance xw_VK1  
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有条件承兑qualified acceptance } 8ZCWmd  
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附条件认付conditional acceptance V.zKjoky@  
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部分认付partial acceptance   uC\FW6K=m