[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。   g+|Bf&_  
会计报表statement of account 5;Ia$lm=y  
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往来帐目account current W~NYU  
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现在往来帐||存款额current accout ?Aw3lH#:  
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销货帐account sales c&e0OV\m  
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共同计算帐项joint account g;G5 r&T  
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未决帐项outstanding account `M]BhW)  
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贷方帐项credit account||creditor account rr )/`Kmv%  
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借方帐项debit account||debtor account "dq>)JF\  
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应付帐||应付未付帐account payable T#r=<YH[C  
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应收帐||应收未收帐account receivable R@$+t:}  
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新交易||新帐new account ;qb Dbg  
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未决帐||老帐old account -( Kh.h  
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现金帐cash account >#?iO]).  
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流水帐running account C*Xik9n  
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暂记帐||未定帐suspense account kwc*i s  
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过期帐||延滞帐overdue account||pastdue account V8T#NJ  
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杂项帐户sundry account
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详细帐单||明细表detail account 0}D-KvjyP  
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呆帐bad account i0b.A A  
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会计项目title of account y]7%$* <  
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会计薄||帐薄account-book Xout:dn  
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营业报告书||损益计算表account of budiness||business report ^glX1 )  
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借贷细帐||交验帐account rendered  w"BIv9N  
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明细帐account stated k?<
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与…银行开立一户头to open an account with xUIvLH=  
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与…银行建立交易to keep account with <>VIDE  
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继续记帐to keep account t?KUK>>w  
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与…有交易to have an account with JaA&eT|  
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作成会计帐||有往来帐项to make out an account with P L9<*.U"=  
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清算||清理债务to make up an account 3'.! +
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清洁帐目||与…停止交易to close ones account with p@vpd  
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结帐to close an account n'q aR<bY  
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清理未付款to ask an account||to demand an account hJecCOA)'  
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结清差额to balance the account with 0Wjd-rzc,  
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清算to settle an account||to liquidate an account||to square an account fKFnCng  
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审查帐目||监查帐目to audit an account ?$UH9T9)  
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检查帐目to examine an account c' "#q)  
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转入A的帐户to charge the amount to As account d&/^34gn  
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以计帐方式付款to pay on account -0{T
 
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代理某人||为某人on ones account||on account of one X(4s;i  
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为自己计算||独立帐目on ones own account qXXYF>Z-  
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由某人收益并负风险on ones account and risk||for ones account and risk D=jSh  
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由某人负担for ones account||for account of one j)g_*\tQ  
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按某人指示||列入某人帐户by order and for account of one &{X{36  
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列入5月份帐目for May account  f$:7A0  
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编入某中帐项下to pass to the account of||to place to the account of J xA^DH  
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寄出清算书to send in an account||to send in render an account #E- VW  
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支票薄cheque book hgTM5*fD}  
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支票陈票人cheque drawer }*fW!(*  
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持票人cheque holder $nUd\B$.=  
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不记名支票cheque to bearer||bearer cheque y3 ({(URU  
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记名支票||认人支票cheque to order QU-7Ch#8  
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到期支票antedated cheque /|4Q9=  
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未到期支票postdated cheque ]jVIpGM  
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保付支票certified cheque 9IS1.3  
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未获兑现支票，退票returned cheque jRv;D#Hp  
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横线支票crossed cheque B$}wF<`k7  
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普通横线general crossing hYP6z^  
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特别横线special crossing cM> G>Yzo  
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空白支票blank cheque  |0C|$2  
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失效支票，过期支票stale cheque x[GFX8h(k6  
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普通支票open cheque 3X-{2R/ 3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dyQ<UT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7(A G]  
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支票换现金||兑现to cash a cheque P\*2c*,W;  
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清理票款to clear a cheque C)&gL=O*$  
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保证兑现to certify a cheque vjs|!O=oH  
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填写支票数额to fill up a cheque cjy0s+>>  
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支票上划线to cross a cheque ?v
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开发支票to make out a cheque Y>dg10=  
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签发支票，开立支票to draw a cheque||to issue a cheque mTXNHvv  
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透支支票to overdraw a cheque iaa (ce  
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背书支票to endorse a cheque e$/Zb`k  
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请付票款||清付票款to pay a cheque||to honour a cheque PTI'N%W  
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支票退票to dishonour a cheque ]Gd]KP@S  
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拒付支票to refuse a cheque v0jz)z<#  
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拒付支票to stop payment of a cheque "` ?Wu  
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提示要求付款to present for payment EH!EyNNb  
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见票即付持票人payable to bearer H{tOCYyD  
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支付指定人payable to order Fp|rMq
 
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已过期||无效out of date||stale 3_1Io+uXk  
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请给出票人R/D||refer to drawer * SON>BSF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xde=}9  
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文字与数字不一致words and figures differ ]#7Y@Yo  
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支票 ^CZ|ci6bX  
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时间已过account closed yI|?iBc7nC  
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时间已过effects not cleared E#V-F-@2  
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停止付款payment stopped {|wTZ  
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支票毁损cheque mutilated 8JO\%DFJ  
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汇款||寄钱to remit||to send money wU3ica&[   

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寄票供取款||支票支付to send a cheque for payment TV>R(D3T/  
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寄款人a remitter ej53O/hP  
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收款人a remittee 6]A\8Ty  
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国外汇票foreign Bill w)SxwlW}  
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国内汇票inland Bill |N.q[>^R  
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跟单汇票documentary bill A/6nVn  
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空头汇票accommodation bill S5v
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原始汇票original bill 0#GwhB  
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改写||换新票据renewed bill #`wfl9tj  
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即期汇票sight bill||bill on demand 5 :>  
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…days after date||…days after date…日后付款 E1[%~Cpw*  
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…months after date||…months after date…月后付款 g{{SY5qDj  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight GUZi }a|=  
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同组票据set of bills Qp Vm  
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单张汇票sola of exchange||sole of exchange uf3 gVS_h=  
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远期汇票usance bill||bill at usance (P_ +m#  
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长期汇票long bill B-zt(HG  
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短期汇票short bill T hB2U(Wf  
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逾期汇票overdue bill Vt>E\{@[t  
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宽限日期days of grace nQC[[G*x  
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电汇telegraphic transfer （T.T） eIl&=gZ6>  
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邮汇postal order||postal note （Am.）||post office order||money order Ja2.1v|r.  
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本票promissory note （P/N） re2%e-F"  
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押汇负责书||押汇保证书letter of hypothecation qKXn=J/0tA  
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副保||抵押品||付属担保物collateral security Adm`s .  
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担保书trust receipt||letter of indemnity 9:WKG'E8a  
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承兑||认付acceptance J/ ~]A1fP6  
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单张承兑general acceptance ] D(3   

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有条件承兑qualified acceptance 1Ppzch7  
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附条件认付conditional acceptance B^Q#@[T   
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部分认付partial acceptance  
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