[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。   w'A*EWO  
会计报表statement of account u{&=$[;  
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往来帐目account current ,r~^<m  
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现在往来帐||存款额current accout xu"-Uj1  
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销货帐account sales +PWm=;tcC  
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共同计算帐项joint account bZgo}`o%  
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未决帐项outstanding account fV7 k{dR  
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贷方帐项credit account||creditor account e@vZg8Ie  
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借方帐项debit account||debtor account zA$ Y@f  
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应付帐||应付未付帐account payable ^t<L  
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应收帐||应收未收帐account receivable NcwUK\  
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新交易||新帐new account bOrE8 6v:  
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未决帐||老帐old account L
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现金帐cash account 0{o 8-#  
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流水帐running account "Ya;
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暂记帐||未定帐suspense account k It1kw  
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过期帐||延滞帐overdue account||pastdue account (li t^v,9  
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杂项帐户sundry account hiR+cPSF  
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详细帐单||明细表detail account Xa>c]j  
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呆帐bad account Pc~)4>X<  
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会计项目title of account &hhxp1B  
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会计薄||帐薄account-book ?nR$>a`  
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营业报告书||损益计算表account of budiness||business report Ahg6>7+R.  
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借贷细帐||交验帐account rendered 1 7hXg"B  
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明细帐account stated SY2((!n._  
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与…银行开立一户头to open an account with RveMz$Yy  
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与…银行建立交易to keep account with |G-o&m"  
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继续记帐to keep account 4\8k~#  
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与…有交易to have an account with ?Wp{tB9N0  
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作成会计帐||有往来帐项to make out an account with V0 OT_F  
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清算||清理债务to make up an account c7N`W}BZ  
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清洁帐目||与…停止交易to close ones account with PfVjfrI[  
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结帐to close an account /F 1mYq~  
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清理未付款to ask an account||to demand an account ]"M4fA  
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结清差额to balance the account with f XYg %  
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清算to settle an account||to liquidate an account||to square an account T=2 91)@  
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审查帐目||监查帐目to audit an account @cF aYI  
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检查帐目to examine an account &`63"^y  
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转入A的帐户to charge the amount to As account G?d28p',.  
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以计帐方式付款to pay on account ^r$P&}Z\b  
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代理某人||为某人on ones account||on account of one |k+Y >I&  
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为自己计算||独立帐目on ones own account #2&_WM!   
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由某人收益并负风险on ones account and risk||for ones account and risk r/fLm8+  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one 5B@+$D[0?3  
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列入5月份帐目for May account Dw?nf  
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编入某中帐项下to pass to the account of||to place to the account of *<
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寄出清算书to send in an account||to send in render an account gyJ$Jp  
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支票薄cheque book _JiB=<Fkr  
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支票陈票人cheque drawer 3@*J=LGhKc  
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持票人cheque holder {A2(a7vV  
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不记名支票cheque to bearer||bearer cheque <T+)~&g$  
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记名支票||认人支票cheque to order u;GS[E4  
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到期支票antedated cheque R$IxR=hMx  
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未到期支票postdated cheque 3,=97Si=  
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保付支票certified cheque GuPxN}n 5  
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未获兑现支票，退票returned cheque bfcQ( m5  
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横线支票crossed cheque AI0YK"c?  
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普通横线general crossing jD1/`g%  
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特别横线special crossing D])&>  
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空白支票blank cheque E/[>#%@i  
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失效支票，过期支票stale cheque  ac  
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普通支票open cheque c12mT(+-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount slUnB6@Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3(&k4  
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支票换现金||兑现to cash a cheque Q1kZ+b&  
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清理票款to clear a cheque W%ml/ 4  
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保证兑现to certify a cheque '=AqC,\#  
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填写支票数额to fill up a cheque *@;bWUJ  
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支票上划线to cross a cheque mzO5&h7  
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开发支票to make out a cheque *""iX
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签发支票，开立支票to draw a cheque||to issue a cheque zK_Q^M`  
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透支支票to overdraw a cheque !L[$t~z  
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背书支票to endorse a cheque 5X PoQ^  
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请付票款||清付票款to pay a cheque||to honour a cheque bt
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支票退票to dishonour a cheque j];#=+  
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拒付支票to refuse a cheque |w"G4J6ha  
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拒付支票to stop payment of a cheque U#x`u|L&6  
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提示要求付款to present for payment B?db`/G9  
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见票即付持票人payable to bearer [{0/'+;9  
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支付指定人payable to order I^)_rOgM  
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已过期||无效out of date||stale WOeG3j
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请给出票人R/D||refer to drawer </B:Zjn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pJ x H
  
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文字与数字不一致words and figures differ UhXVeGO  
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支票 F ~e}=Nb  
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时间已过account closed K#N5S]2yb  
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时间已过effects not cleared `uc`vkVZ  
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停止付款payment stopped >`n)-8  

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支票毁损cheque mutilated ^J@ Xsl  
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汇款||寄钱to remit||to send money @ 3b-  
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寄票供取款||支票支付to send a cheque for payment oTeQY[%$  
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寄款人a remitter !)OA7%3m  
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收款人a remittee s3
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国外汇票foreign Bill $t>ow~Xi  
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国内汇票inland Bill 68!=`49r>  
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跟单汇票documentary bill .7H*F9  
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空头汇票accommodation bill ;hPo5uZQ  
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原始汇票original bill ;<v9i#K5  
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改写||换新票据renewed bill >c@1UEwkm  
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即期汇票sight bill||bill on demand xwrleB  
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…days after date||…days after date…日后付款 h+Tt+Q\  
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…months after date||…months after date…月后付款 iLG~_Ob:  
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见票后…日付款…days after sight||…days sight J9/}ZD^  
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见票后…月付款…months after sight||…months sight j
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同组票据set of bills -AxO1 qO  
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单张汇票sola of exchange||sole of exchange {QTnVS't 0  
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远期汇票usance bill||bill at usance r+%}XS%;h  
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长期汇票long bill &udlt//^%  
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短期汇票short bill |[}!E/7>b  
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逾期汇票overdue bill U6@Hgi>  
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宽限日期days of grace i7/I8y  
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电汇telegraphic transfer （T.T） !w8t`Z['  
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邮汇postal order||postal note （Am.）||post office order||money order rv\m0*\<  
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本票promissory note （P/N） vO#=]J8`  
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押汇负责书||押汇保证书letter of hypothecation |KHaL?  
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副保||抵押品||付属担保物collateral security 6{ql.2 Fa  
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担保书trust receipt||letter of indemnity bZE
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承兑||认付acceptance kf8-#Q/
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单张承兑general acceptance jo8hVWJ7V*  
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有条件承兑qualified acceptance sO,%Ok1  
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附条件认付conditional acceptance hmRnr=2N  
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部分认付partial acceptance   L9|55z