[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。   bN_e~z  
会计报表statement of account 9)VAEyv  
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往来帐目account current (7g"ppf  
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现在往来帐||存款额current accout 4!/QB6   
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销货帐account sales J@-'IJ  
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共同计算帐项joint account RnH?95n?{  
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未决帐项outstanding account ;{I9S'  
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贷方帐项credit account||creditor account  LgF?1?  
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借方帐项debit account||debtor account 8|Tqk,/pD  
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应付帐||应付未付帐account payable `/WxEu3  
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应收帐||应收未收帐account receivable 3Ws(],Q  
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新交易||新帐new account %f;v$rsZ  
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未决帐||老帐old account Qb^{
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现金帐cash account uYebRCdR  
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流水帐running account h>V6}(~;.  
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暂记帐||未定帐suspense account P'h39XoZ  
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过期帐||延滞帐overdue account||pastdue account {EZR}N  
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杂项帐户sundry account D<v< :  
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详细帐单||明细表detail account V(cU/Aia^  
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呆帐bad account 1a9' *[  
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会计项目title of account :[l}Bb,  
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会计薄||帐薄account-book 8/2Wq~&  
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营业报告书||损益计算表account of budiness||business report J4]"@0?6  
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借贷细帐||交验帐account rendered ;nh_L(  
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明细帐account stated qh bagw~  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
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继续记帐to keep account /p;OZf]  
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与…有交易to have an account with 3I'7+?@@l  
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作成会计帐||有往来帐项to make out an account with @6_w{6:b  
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清算||清理债务to make up an account r,|}^u8`  
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清洁帐目||与…停止交易to close ones account with 1Xcj=I-4  
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结帐to close an account {o'(_.{  
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清理未付款to ask an account||to demand an account L$Xkx03lz>  
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结清差额to balance the account with 2zsDb'r  
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清算to settle an account||to liquidate an account||to square an account ;x)f;!e+  
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审查帐目||监查帐目to audit an account /z1-4:^`A[  
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检查帐目to examine an account gE&83i"  
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转入A的帐户to charge the amount to As account 78'3&,+si  
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以计帐方式付款to pay on account 2reQd
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代理某人||为某人on ones account||on account of one OLJ|gunA#  
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为自己计算||独立帐目on ones own account /n1H;~f]  
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由某人收益并负风险on ones account and risk||for ones account and risk 8Dc'"3+6  
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由某人负担for ones account||for account of one V53iWWaFe  
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按某人指示||列入某人帐户by order and for account of one $mDlS  
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列入5月份帐目for May account ,=t}|!jx  
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编入某中帐项下to pass to the account of||to place to the account of hT$/B|  
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寄出清算书to send in an account||to send in render an account jf~-;2  
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支票薄cheque book 4A~1Z,"%v(  
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支票陈票人cheque drawer 85]3y%f9  
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持票人cheque holder dG*2-v^G  
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不记名支票cheque to bearer||bearer cheque EnnE @BJ"  
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记名支票||认人支票cheque to order {S5HH"  
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到期支票antedated cheque kB $?A8Olu  
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未到期支票postdated cheque =& =#G3f  

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保付支票certified cheque b?{\
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未获兑现支票，退票returned cheque qrZ*r{3  
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横线支票crossed cheque o+I'nFtnI  
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普通横线general crossing
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特别横线special crossing !au%D?w  
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空白支票blank cheque ~rICPR  
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失效支票，过期支票stale cheque yhJA{nL=  
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普通支票open cheque Ti!<{>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `D
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |fhYf t  
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支票换现金||兑现to cash a cheque c|KN@)A  
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清理票款to clear a cheque (`me}8  
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保证兑现to certify a cheque PRQEk.C  
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填写支票数额to fill up a cheque @r=v*hu  
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支票上划线to cross a cheque Pg\!\5  
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开发支票to make out a cheque B57MzIZi]  
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签发支票，开立支票to draw a cheque||to issue a cheque ScCA8JgY  
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透支支票to overdraw a cheque !LAC_b  
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背书支票to endorse a cheque rJ =r_v  
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请付票款||清付票款to pay a cheque||to honour a cheque pgipT#_K  
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支票退票to dishonour a cheque M7gb3gw6  
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拒付支票to refuse a cheque 57(5+Zme  
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拒付支票to stop payment of a cheque nI7v:h4  
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提示要求付款to present for payment tV"Jh>Z  
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见票即付持票人payable to bearer /1h ${mo~  
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支付指定人payable to order 1A}#j  
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已过期||无效out of date||stale Xf{ht%b  
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请给出票人R/D||refer to drawer LZ}m;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  {HbSty  
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文字与数字不一致words and figures differ h{T{3  
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支票 B|ctauJ  
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时间已过account closed 3?Fe(!@  
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更改处应加盖印章alterations require initials %$'Z"njO&  
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时间已过effects not cleared # xh M&X  
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停止付款payment stopped Y^b}~t  
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支票毁损cheque mutilated e"|ZTg+U  
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汇款||寄钱to remit||to send money q;.LK8M  
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寄票供取款||支票支付to send a cheque for payment d^8n  
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寄款人a remitter Z|xgZG{  
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收款人a remittee j!"5,~  
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国外汇票foreign Bill Bh7hF?c Sj  
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国内汇票inland Bill u/ri {neP{  
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跟单汇票documentary bill LTuT"}dT[  
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空头汇票accommodation bill :q~5Xw/  
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原始汇票original bill ZC`VuCg2O  
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改写||换新票据renewed bill *JAC+<~d  
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即期汇票sight bill||bill on demand aq\Fh7  
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…days after date||…days after date…日后付款 WJ,? 5#  
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…months after date||…months after date…月后付款 f4VdH#eng`  
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见票后…日付款…days after sight||…days sight LW#U+bv]Dq  
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见票后…月付款…months after sight||…months sight C-g,uARX(r  
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同组票据set of bills EMpq+LrN  
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单张汇票sola of exchange||sole of exchange 9|Ylv:sR  
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远期汇票usance bill||bill at usance Pz\B yD  
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长期汇票long bill X&i;WI  
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短期汇票short bill k~I]Y,  
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逾期汇票overdue bill L=fy!R  
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宽限日期days of grace A&M(a  
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电汇telegraphic transfer （T.T） |MagK$o  
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邮汇postal order||postal note （Am.）||post office order||money order EUVD)+it  
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本票promissory note （P/N） UFu0{rY_  
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押汇负责书||押汇保证书letter of hypothecation ^,FG9  
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副保||抵押品||付属担保物collateral security gK@`0/k{  
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担保书trust receipt||letter of indemnity 4:^MSgra  
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承兑||认付acceptance xx|D#Z}G  

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单张承兑general acceptance N
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有条件承兑qualified acceptance x DNu'  
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附条件认付conditional acceptance ARt{ 2|  
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部分认付partial acceptance   Q4L=]qc T