[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。   mUj_V#v  
会计报表statement of account HmiG%1+{A  
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往来帐目account current '8Cg2v5&w  
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现在往来帐||存款额current accout f$76p!pDa  
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销货帐account sales QLH!>9Ch  
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共同计算帐项joint account {]bmecz  
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未决帐项outstanding account <2d)4@B=  
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贷方帐项credit account||creditor account #+QJ5VI:  
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借方帐项debit account||debtor account XV/7K "  
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应付帐||应付未付帐account payable oi m7=I0  
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应收帐||应收未收帐account receivable =;+gge!?bB  
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新交易||新帐new account wo+`WnDh  
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未决帐||老帐old account j85B{Mab&  
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现金帐cash account K\wu9z8M  

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流水帐running account D_?Tj  
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暂记帐||未定帐suspense account J90:c@O"w  

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过期帐||延滞帐overdue account||pastdue account { TI,|'>5[  
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杂项帐户sundry account XlD=<$Nk7  
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详细帐单||明细表detail account 2*^=)5Gj-h  
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呆帐bad account )5n0P Zi  
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会计项目title of account +,,dsL  
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会计薄||帐薄account-book BKO^ux%  
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营业报告书||损益计算表account of budiness||business report WY QVe_<z:  
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借贷细帐||交验帐account rendered |EdEV*.
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明细帐account stated ern\QAhXX  
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与…银行开立一户头to open an account with -(e=S^36  
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与…银行建立交易to keep account with }"nm3\Df  
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继续记帐to keep account =w;-4  
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与…有交易to have an account with Z ztp %2c  
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作成会计帐||有往来帐项to make out an account with sw}^@0ua=  
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清算||清理债务to make up an account 9=6BQ`u  
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清洁帐目||与…停止交易to close ones account with /=l!F'  
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结帐to close an account 3!cenyE  
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清理未付款to ask an account||to demand an account 0~_I9|FN  
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结清差额to balance the account with AB0}6g^O  
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清算to settle an account||to liquidate an account||to square an account LkK&<z  
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审查帐目||监查帐目to audit an account ToKG;Ff4b  
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检查帐目to examine an account J4j:nd  
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转入A的帐户to charge the amount to As account \kY:|T  
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以计帐方式付款to pay on account )MTf  
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代理某人||为某人on ones account||on account of one Y=_*Ai  
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为自己计算||独立帐目on ones own account kEAF1RP:  
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由某人收益并负风险on ones account and risk||for ones account and risk 8yDsl  
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由某人负担for ones account||for account of one jLO$[c` ;  
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按某人指示||列入某人帐户by order and for account of one kD1Nq~h2  
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列入5月份帐目for May account YSfJUB!I  
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编入某中帐项下to pass to the account of||to place to the account of 8cMX
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寄出清算书to send in an account||to send in render an account vpdPW%B  
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支票薄cheque book ^'Rs`e  
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支票陈票人cheque drawer hcYqiM@8>  
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持票人cheque holder fk1d iB  
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不记名支票cheque to bearer||bearer cheque :=!6w  
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记名支票||认人支票cheque to order pX!T; Re;  
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到期支票antedated cheque #}~?8/h!  
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未到期支票postdated cheque H0
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保付支票certified cheque 83#<Yxk~  
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未获兑现支票，退票returned cheque I.~=\%Z{  
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横线支票crossed cheque BV/ ^S.~  
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普通横线general crossing :8N by$#V  
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特别横线special crossing Yb Z?["S&  
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空白支票blank cheque LRS,bl3}/  
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失效支票，过期支票stale cheque }#=t%uZ/  
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普通支票open cheque h*Mi/\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mr]~(]B?r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ir|L@Jj,  
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支票换现金||兑现to cash a cheque 1n.F`%YG  
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清理票款to clear a cheque "0z4mQ}>N  
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保证兑现to certify a cheque #??[;xjs!  
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填写支票数额to fill up a cheque eG
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支票上划线to cross a cheque 85A7YraL  
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开发支票to make out a cheque UdpuQzV<4`  
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签发支票，开立支票to draw a cheque||to issue a cheque 8\?H`NN  
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透支支票to overdraw a cheque w,<n5dMv  
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背书支票to endorse a cheque fzN? X=  
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请付票款||清付票款to pay a cheque||to honour a cheque 7H,)heA  
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支票退票to dishonour a cheque J7kq
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拒付支票to refuse a cheque .k,,PuP
  
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拒付支票to stop payment of a cheque /.t1Ow  
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提示要求付款to present for payment o"p['m*g  
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见票即付持票人payable to bearer zu,Yu
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支付指定人payable to order }V 4u`=  
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已过期||无效out of date||stale c^z)[  
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请给出票人R/D||refer to drawer _Ec"[xW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +DE;aGQ.z?  
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文字与数字不一致words and figures differ 2dDhO  
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支票 vTC{  
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时间已过account closed XR$i:kL,,  
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时间已过effects not cleared ;Nd'GA+1;(  
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停止付款payment stopped 0IBQE  
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支票毁损cheque mutilated m[BpV.s  
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汇款||寄钱to remit||to send money p$` ^A  
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寄票供取款||支票支付to send a cheque for payment [ u ^/3N  
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寄款人a remitter XV,ce~ro[  
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收款人a remittee Dn#UcMO>W  
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国外汇票foreign Bill  `YO&  
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国内汇票inland Bill ?~cO\(TY["  
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跟单汇票documentary bill 5r dt  
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空头汇票accommodation bill R[TaP7n  
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原始汇票original bill =` Ky N/  
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改写||换新票据renewed bill NGEE'4!i7T  
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即期汇票sight bill||bill on demand $"#M:V@  
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…days after date||…days after date…日后付款 Zjs
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…months after date||…months after date…月后付款 zB\ 8<97C  
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见票后…日付款…days after sight||…days sight dN){w _  
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见票后…月付款…months after sight||…months sight ?wjk=h
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同组票据set of bills L f{pTxKr  
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单张汇票sola of exchange||sole of exchange U<'$ \P  
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远期汇票usance bill||bill at usance K5(T7S  
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长期汇票long bill z3w;W{2Q;V  
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短期汇票short bill 2m72PU<.  
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逾期汇票overdue bill ^Je*k)COn  
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宽限日期days of grace CTc#*LJx>j  
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电汇telegraphic transfer （T.T） D,s[{RW+q  
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邮汇postal order||postal note （Am.）||post office order||money order k:1|Z+CJ  
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本票promissory note （P/N） e4cWi  
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押汇负责书||押汇保证书letter of hypothecation =&vRT;6  
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副保||抵押品||付属担保物collateral security A@w9_qo  
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担保书trust receipt||letter of indemnity FsfP^a  
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承兑||认付acceptance f<@`{oP@  
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单张承兑general acceptance `I5So-^&z  
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有条件承兑qualified acceptance 5U(ry6fI=  
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附条件认付conditional acceptance F#7A6|  
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部分认付partial acceptance   Z`'&yG;U