[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。   BI1M(d#1L"  
会计报表statement of account 9LDv?kYr  
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往来帐目account current ;*A'2ymXUT  
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现在往来帐||存款额current accout >>U>'
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销货帐account sales I'/3_AX  
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共同计算帐项joint account ZT0\V ]!B  
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未决帐项outstanding account }A)\bffH  
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贷方帐项credit account||creditor account G@]3EP  
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借方帐项debit account||debtor account /
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应付帐||应付未付帐account payable X
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应收帐||应收未收帐account receivable 19!?oeOU  
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新交易||新帐new account w"hd_8cO  
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未决帐||老帐old account =[B\50]  
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现金帐cash account 2+1ybOwb  
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流水帐running account  RD$:.  
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暂记帐||未定帐suspense account #{i*9'  
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过期帐||延滞帐overdue account||pastdue account lC<;Q*Y  
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杂项帐户sundry account zsL@0]e&  
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详细帐单||明细表detail account uibmQ|AQ  
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呆帐bad account a5*r1 ,  
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会计项目title of account c1YDln  
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会计薄||帐薄account-book zv]ZEWVzc  
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营业报告书||损益计算表account of budiness||business report 5`h$^l/  
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借贷细帐||交验帐account rendered mxNd_{ n  
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明细帐account stated "O34 E?ql.  
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与…银行开立一户头to open an account with {npm9w<;  
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与…银行建立交易to keep account with VLuHuih  
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继续记帐to keep account x|O7}oj  
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与…有交易to have an account with Iz0$T.T  
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作成会计帐||有往来帐项to make out an account with IkCuw./  
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清算||清理债务to make up an account /VYT](  
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清洁帐目||与…停止交易to close ones account with 9nFL70  
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结帐to close an account ciS +.%7  
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清理未付款to ask an account||to demand an account /.]u%;%r[  
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结清差额to balance the account with P~a@{n*8  
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清算to settle an account||to liquidate an account||to square an account | 6{JINW  
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审查帐目||监查帐目to audit an account JSL&` `  
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检查帐目to examine an account !)bZ.1o  
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转入A的帐户to charge the amount to As account yrxX[Hg?@  
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以计帐方式付款to pay on account L3b0e_8>R  
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代理某人||为某人on ones account||on account of one }ny7LQ  
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为自己计算||独立帐目on ones own account J%?5d:iN+  
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由某人收益并负风险on ones account and risk||for ones account and risk `,}7LfY  
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由某人负担for ones account||for account of one lp(2"$nQ  
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按某人指示||列入某人帐户by order and for account of one sJLOz>  
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列入5月份帐目for May account >ZJ]yhbhK  
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编入某中帐项下to pass to the account of||to place to the account of rfk{$g  
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寄出清算书to send in an account||to send in render an account W{-g?)Tou  
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支票薄cheque book m[eqTh4*  
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支票陈票人cheque drawer nF'YG+;|@  
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持票人cheque holder 0!,uo\`  
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不记名支票cheque to bearer||bearer cheque d3:GmB .  
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记名支票||认人支票cheque to order p{5m5x  
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到期支票antedated cheque ]L~NYe9  
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未到期支票postdated cheque 5TJd9:\Af  
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保付支票certified cheque Os<E7l zqO  
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未获兑现支票，退票returned cheque #DgHF*GG+>  
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横线支票crossed cheque {V />5pz4e  
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普通横线general crossing iv>MIdIm  
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特别横线special crossing 0S4BV%7F  
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空白支票blank cheque 2yK">xYY@  
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失效支票，过期支票stale cheque @F5Af/  
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普通支票open cheque P)K$+oo  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cR3d&/_,U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OPNRBMD  
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支票换现金||兑现to cash a cheque R->x_9y-
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清理票款to clear a cheque *Y(59J2  
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保证兑现to certify a cheque  tA#$q;S  
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填写支票数额to fill up a cheque ;NA5G:eQ  
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支票上划线to cross a cheque =c@hE'{
 
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开发支票to make out a cheque q8$t4_pF  
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签发支票，开立支票to draw a cheque||to issue a cheque t+KW=eW  
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透支支票to overdraw a cheque E,m|E]WP  
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背书支票to endorse a cheque >2
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请付票款||清付票款to pay a cheque||to honour a cheque KF'fg R  
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支票退票to dishonour a cheque N 8[rWJ#  
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拒付支票to refuse a cheque ~+'f[ ! ^  
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拒付支票to stop payment of a cheque fR[8O\U~  
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提示要求付款to present for payment Yuv=<V  
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见票即付持票人payable to bearer rCa]T@=  
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支付指定人payable to order 6|p8_[ e`  
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已过期||无效out of date||stale bDDP:INm.  
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请给出票人R/D||refer to drawer w(bvs&`{uC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds nrE.0Ue1  
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文字与数字不一致words and figures differ 2.nT k  
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支票 x(>XM:|  
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时间已过account closed <,O|fY%  
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时间已过effects not cleared _l)3pm6  
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停止付款payment stopped w:I!{iX
  
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支票毁损cheque mutilated F+5 5p8  
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汇款||寄钱to remit||to send money ~W"@[*6w  
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寄票供取款||支票支付to send a cheque for payment +bso4 }
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寄款人a remitter &n?RKcH}d  
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收款人a remittee #3>jgluM'  
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国外汇票foreign Bill PXl%"O%d  
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国内汇票inland Bill )`<&~>qp  
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跟单汇票documentary bill lQgavP W!  
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空头汇票accommodation bill wU/fGg*M2  
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原始汇票original bill i$.!8AV6  
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改写||换新票据renewed bill Gf!c  
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即期汇票sight bill||bill on demand Ag{)?5/d_  
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…days after date||…days after date…日后付款 ;B }4pv}  
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…months after date||…months after date…月后付款 osO\ib_%  
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见票后…日付款…days after sight||…days sight RA){\~@wC  
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见票后…月付款…months after sight||…months sight YoK )fh$  
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同组票据set of bills )RWY("SUy1  
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单张汇票sola of exchange||sole of exchange {g4w[F!77  
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远期汇票usance bill||bill at usance J9J/3O Q=  
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长期汇票long bill c:B` <   
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短期汇票short bill SC3_S.  
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逾期汇票overdue bill <1QXZfQ"  
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宽限日期days of grace \zDs3Hp  

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电汇telegraphic transfer （T.T） *dC&*6Rx  
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邮汇postal order||postal note （Am.）||post office order||money order h$6~3^g:P  
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本票promissory note （P/N） b0x%#trA{  
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押汇负责书||押汇保证书letter of hypothecation 8NJT:6Q7l  
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副保||抵押品||付属担保物collateral security 5;HCNwX  
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担保书trust receipt||letter of indemnity 4_$.gO  
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承兑||认付acceptance ',rK\&lL6  
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单张承兑general acceptance [r'A8!/|[  
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有条件承兑qualified acceptance Ji6.
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附条件认付conditional acceptance f"zmNG'  
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部分认付partial acceptance   ,@Kn@%?$