[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。   x5PM]~"p  
会计报表statement of account `0U\|I#  
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往来帐目account current eA]8M^  
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现在往来帐||存款额current accout d42Y`Wu  
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销货帐account sales @IbZci)1  
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共同计算帐项joint account n ei0LAD  
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未决帐项outstanding account ~};q/-[r  
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贷方帐项credit account||creditor account [x, `)Fk  
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借方帐项debit account||debtor account 4/*@cW  
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应付帐||应付未付帐account payable WB'1
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应收帐||应收未收帐account receivable WZ!zUUp}V  
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新交易||新帐new account (#85<|z  
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未决帐||老帐old account gWjr|m<  
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现金帐cash account =5^1Bl  
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流水帐running account 'ks .TS&  
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暂记帐||未定帐suspense account q6sb;? I  
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过期帐||延滞帐overdue account||pastdue account I!kR:Z  
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杂项帐户sundry account X6t9*|C  
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详细帐单||明细表detail account h G<[
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呆帐bad account z9 #-  
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会计项目title of account }$uwAevP{y  
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会计薄||帐薄account-book K]yWpW  
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营业报告书||损益计算表account of budiness||business report .YB/7-%M[  
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借贷细帐||交验帐account rendered b"trg {e  
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明细帐account stated 5X5UUdTM  
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与…银行开立一户头to open an account with ]Z=al`-  
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与…银行建立交易to keep account with lt2MB#  
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继续记帐to keep account +7_U(|gO  
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与…有交易to have an account with 5.yiNWh  
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作成会计帐||有往来帐项to make out an account with `2x.-  
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清算||清理债务to make up an account :kwDa a  
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清洁帐目||与…停止交易to close ones account with >*!
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结帐to close an account OTJMS_IT  

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清理未付款to ask an account||to demand an account R>;&4Sjr  
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结清差额to balance the account with lq,]E/<&  
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清算to settle an account||to liquidate an account||to square an account 8]1,EE<  
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审查帐目||监查帐目to audit an account Q&?0 ^;r  
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检查帐目to examine an account 8.I 3%u  
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转入A的帐户to charge the amount to As account r_ B.bK  
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以计帐方式付款to pay on account *n [BBz  
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代理某人||为某人on ones account||on account of one .c__T{<)[  
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为自己计算||独立帐目on ones own account 0G33hIOS  
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由某人收益并负风险on ones account and risk||for ones account and risk l+hOD{F4pS  
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由某人负担for ones account||for account of one khD)x0'b  
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按某人指示||列入某人帐户by order and for account of one uwZ, l-6T  
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列入5月份帐目for May account %.l={B,i  
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编入某中帐项下to pass to the account of||to place to the account of 9& `";
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寄出清算书to send in an account||to send in render an account M*Ej*
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支票薄cheque book 0( A  ?&  
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支票陈票人cheque drawer YhfQpe  
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持票人cheque holder v>Kh5H5e~  
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不记名支票cheque to bearer||bearer cheque ZX1/6|_  
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记名支票||认人支票cheque to order U=69q]  
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到期支票antedated cheque WG,1%=M@  
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未到期支票postdated cheque d^!k{Qx'  
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保付支票certified cheque ZeU){CB  
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未获兑现支票，退票returned cheque t!6uz  
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横线支票crossed cheque YlGUd~$`"+  
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普通横线general crossing jQ%1lQ#R)  
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特别横线special crossing Y9<[n)>+  
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空白支票blank cheque )xa )$u  
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失效支票，过期支票stale cheque DT>`.y%2W  
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普通支票open cheque %H"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g_P98_2f.k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )^s>21  
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支票换现金||兑现to cash a cheque 1R~$m  
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清理票款to clear a cheque ; I-6H5
  
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保证兑现to certify a cheque ?zutU w/m  
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填写支票数额to fill up a cheque =UK:83R(  
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支票上划线to cross a cheque db_?da;!`  
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开发支票to make out a cheque VpHwc!APq  
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签发支票，开立支票to draw a cheque||to issue a cheque JB'tc!!*  
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透支支票to overdraw a cheque gTTKjlI[  
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背书支票to endorse a cheque We}9'X}  
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请付票款||清付票款to pay a cheque||to honour a cheque #BBDI  
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支票退票to dishonour a cheque JC~sz^>p\  
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拒付支票to refuse a cheque ]Bf1p  
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拒付支票to stop payment of a cheque k CGb~+  
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提示要求付款to present for payment ^C^I  
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见票即付持票人payable to bearer *: FS/ir  
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支付指定人payable to order <`vXyPA6  
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已过期||无效out of date||stale O_2o/  
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请给出票人R/D||refer to drawer r>bgCQ#-n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !WlL RkwO  
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文字与数字不一致words and figures differ #X*);cn  
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支票 +[n#{;]<  
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时间已过account closed Vtj*O'0  
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时间已过effects not cleared 8_`C&vx  
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停止付款payment stopped _[&.`jTF
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支票毁损cheque mutilated #H~$^L   
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汇款||寄钱to remit||to send money oIj/V|ByK  
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寄票供取款||支票支付to send a cheque for payment DTi^* Wj  
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寄款人a remitter s`,g4ce`  
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收款人a remittee Um`KmM3  
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国外汇票foreign Bill q:jv9eL.O  
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国内汇票inland Bill 9~K>c  
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跟单汇票documentary bill 8"ZcKxDk  
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空头汇票accommodation bill 3|3ad'  
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原始汇票original bill X^m@*,[s  
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改写||换新票据renewed bill n*|8(fD  
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即期汇票sight bill||bill on demand x<d ew  
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…days after date||…days after date…日后付款 t[b(erO'  
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…months after date||…months after date…月后付款 \naG  
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见票后…日付款…days after sight||…days sight +$^[r  
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见票后…月付款…months after sight||…months sight RC/&dB  
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同组票据set of bills G6"4JTWO  
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单张汇票sola of exchange||sole of exchange Hu !<GB~  
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远期汇票usance bill||bill at usance MB.LHIo  
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长期汇票long bill 3ZYrNul"  
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短期汇票short bill -r{]9v2j  
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逾期汇票overdue bill  qJj5_  
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宽限日期days of grace @v}M\$N?  
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电汇telegraphic transfer （T.T） A^
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邮汇postal order||postal note （Am.）||post office order||money order `XbV*{7  

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本票promissory note （P/N） \OF"hPq  
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押汇负责书||押汇保证书letter of hypothecation eN I6V/\`  
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副保||抵押品||付属担保物collateral security Y<`uq'V  
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担保书trust receipt||letter of indemnity G]fx 3=  
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承兑||认付acceptance V8J!8=2  
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单张承兑general acceptance nSV OS6  
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有条件承兑qualified acceptance 5ayH5=(t  
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附条件认付conditional acceptance 3+ $~l5LY  
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部分认付partial acceptance   aUX.4#|%