[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。   6Ou[t6  
会计报表statement of account HE3x0H}o>  
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往来帐目account current S&~;l/  
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现在往来帐||存款额current accout o&rNM5:  
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销货帐account sales ],Y+|uX->  
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共同计算帐项joint account CGCSfoS9f  
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未决帐项outstanding account hgF4PdO1e  
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贷方帐项credit account||creditor account )Jd{WC.  
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借方帐项debit account||debtor account PH] ui=  
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应付帐||应付未付帐account payable x'`L(C  
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应收帐||应收未收帐account receivable T \$r|  
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新交易||新帐new account 4Awl  
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未决帐||老帐old account j?9fb  
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现金帐cash account 9_\1cSk'  
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流水帐running account @;H1s4OZ  
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暂记帐||未定帐suspense account MbeO(Q  
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过期帐||延滞帐overdue account||pastdue account G/5]0]SO  
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杂项帐户sundry account 6N.+  
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详细帐单||明细表detail account
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呆帐bad account J`4{O:{ 4  
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会计项目title of account nI6[y)j  
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会计薄||帐薄account-book t)/:VImY  
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营业报告书||损益计算表account of budiness||business report z4yV1  
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借贷细帐||交验帐account rendered E\!<=  
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明细帐account stated O A9G] 8k  
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与…银行开立一户头to open an account with N}tiaL4  
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与…银行建立交易to keep account with PRE\2lLY  
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继续记帐to keep account YzD6S*wb  
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与…有交易to have an account with ;=[~2*8  
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作成会计帐||有往来帐项to make out an account with X^;LiwQv  
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清算||清理债务to make up an account K!MIA  
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清洁帐目||与…停止交易to close ones account with sZ!/uN!6  
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结帐to close an account gADEjr*H  
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清理未付款to ask an account||to demand an account ,?B o x  
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结清差额to balance the account with 0Q1sJDa.  
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清算to settle an account||to liquidate an account||to square an account 8 )w75+&  
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审查帐目||监查帐目to audit an account '<35XjW  
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检查帐目to examine an account l$_Yl&!q$  
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转入A的帐户to charge the amount to As account %S<0l@=5`l  
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以计帐方式付款to pay on account 2^}E!(<  
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代理某人||为某人on ones account||on account of one @@,
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为自己计算||独立帐目on ones own account =c-,uW11[  
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由某人收益并负风险on ones account and risk||for ones account and risk ^b{w\HZ  
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由某人负担for ones account||for account of one VF Z_Vw  
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按某人指示||列入某人帐户by order and for account of one iI27N'g  
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列入5月份帐目for May account ,Qgxf';+$  
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编入某中帐项下to pass to the account of||to place to the account of 7j&iHL  
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寄出清算书to send in an account||to send in render an account m'))prl  
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支票薄cheque book ZgN)sVJ  
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支票陈票人cheque drawer 0-ISOA&  
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持票人cheque holder ]-Z="YPY  
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不记名支票cheque to bearer||bearer cheque gK{-eS  
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记名支票||认人支票cheque to order RT2%)5s  
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到期支票antedated cheque 1}A1P&2>  
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未到期支票postdated cheque eIEr\X4\~~  
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保付支票certified cheque j'#Y$d1.  
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未获兑现支票，退票returned cheque A %iZ_h^  
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横线支票crossed cheque o u;E@`h;x  
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普通横线general crossing *Uvh;d{  
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特别横线special crossing $q_e~+SXT  
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空白支票blank cheque {\!_S+}{  
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失效支票，过期支票stale cheque ^oNk}:>  
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普通支票open cheque 1bW[RK;GE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [X +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 cVHv>nd#  
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支票换现金||兑现to cash a cheque W2CCLq1
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清理票款to clear a cheque >"^H"K/T  
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保证兑现to certify a cheque ?nWK s  
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填写支票数额to fill up a cheque Tvd=EO  
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支票上划线to cross a cheque 5ZG-3qj  
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开发支票to make out a cheque 4~< :Pj  
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签发支票，开立支票to draw a cheque||to issue a cheque Jf<+VJ>t  
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透支支票to overdraw a cheque ekB
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背书支票to endorse a cheque Zqa
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请付票款||清付票款to pay a cheque||to honour a cheque vM5u]u!  
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支票退票to dishonour a cheque RIXUzKLO  
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拒付支票to refuse a cheque h#K863  
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拒付支票to stop payment of a cheque ]V!q
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提示要求付款to present for payment !|P>%bi
 
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见票即付持票人payable to bearer g0-hN%=6  
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支付指定人payable to order +'qzk>B  
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已过期||无效out of date||stale eup#.#J  
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请给出票人R/D||refer to drawer D0(QZrVa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X5kIM\  
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文字与数字不一致words and figures differ J[fjl6p  
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支票 PE1F3u>O  
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时间已过account closed /I~iUND"G  
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时间已过effects not cleared b;#Z/phix  
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停止付款payment stopped O)|{B>2r  
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支票毁损cheque mutilated &i*/}OZz  
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汇款||寄钱to remit||to send money Y85M$]e,  
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寄票供取款||支票支付to send a cheque for payment n2\;`9zm  
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寄款人a remitter dXgj  
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收款人a remittee /Y ("Q#Ueq  
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国外汇票foreign Bill :eqDEmr>  
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国内汇票inland Bill K:&FW l.  
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跟单汇票documentary bill Oz{.>Pjn^o  
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空头汇票accommodation bill ,@
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原始汇票original bill 'j>+e A>  
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改写||换新票据renewed bill X^mvsY  
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即期汇票sight bill||bill on demand 9 ![oJ3  
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…days after date||…days after date…日后付款 j.
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…months after date||…months after date…月后付款 F?=(4Pyvu  
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见票后…日付款…days after sight||…days sight qGG  
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见票后…月付款…months after sight||…months sight ]eA<  
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同组票据set of bills
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单张汇票sola of exchange||sole of exchange I,dH\]^h=  
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远期汇票usance bill||bill at usance PZ2$ [s0W  
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长期汇票long bill | ZBv;BW  
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短期汇票short bill Ro :/J  
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逾期汇票overdue bill |__\Vn  
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宽限日期days of grace UlQZw*ce  
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电汇telegraphic transfer （T.T） K~**. NF-n  
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邮汇postal order||postal note （Am.）||post office order||money order ,aS6|~ac4  
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本票promissory note （P/N） lot 7SXvK  
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押汇负责书||押汇保证书letter of hypothecation e$>.x< Eq  
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副保||抵押品||付属担保物collateral security 8 PI>Q  
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担保书trust receipt||letter of indemnity qk~ni8  
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承兑||认付acceptance [)U|HnAJ  
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单张承兑general acceptance 9%aBW7@SK  
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有条件承兑qualified acceptance j4H]HGHv  
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附条件认付conditional acceptance y]$%>N0vLX  
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部分认付partial acceptance   ^eke,,~