[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。   bGO[P<<  
会计报表statement of account [#}0)  
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往来帐目account current 9;L5#/E  
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现在往来帐||存款额current accout A$H;2T5N  
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销货帐account sales (iT?uMRz  
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共同计算帐项joint account eLvbPE_  
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未决帐项outstanding account ~$
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贷方帐项credit account||creditor account ?bq S{KF  
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借方帐项debit account||debtor account $wQk
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应付帐||应付未付帐account payable ek^=Z`  
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应收帐||应收未收帐account receivable \L-K}U>
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新交易||新帐new account |SO?UIWp  
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未决帐||老帐old account J0 [^hH  
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现金帐cash account :Z}d#Rbl  
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流水帐running account yR`X3.:*]  
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暂记帐||未定帐suspense account J$]-)`[G&  
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过期帐||延滞帐overdue account||pastdue account f>*D@TrU  
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杂项帐户sundry account 8|Q=9mmWOh  
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详细帐单||明细表detail account <l:c O$ m  
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呆帐bad account B7*^rbI:X  
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会计项目title of account z'W8t|m}Pb  
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会计薄||帐薄account-book oHW:s96e  
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营业报告书||损益计算表account of budiness||business report o\#C
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借贷细帐||交验帐account rendered cC NyW2'  
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明细帐account stated z-J?x-<  
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与…银行建立交易to keep account with >" z$p@7  
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继续记帐to keep account Z{MR#.I  
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与…有交易to have an account with 2fa1jl  
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作成会计帐||有往来帐项to make out an account with 5LkpfmR  
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清算||清理债务to make up an account @[s+5_9nk  
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清洁帐目||与…停止交易to close ones account with Jn+k$'6%#  
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结帐to close an account d,"6s=4(q  
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清理未付款to ask an account||to demand an account l_1y#B-k5  
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结清差额to balance the account with egd%,`  
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清算to settle an account||to liquidate an account||to square an account 8 Q*477=I  
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审查帐目||监查帐目to audit an account 5>nbA8  
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检查帐目to examine an account "L)=Y7Dx  
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转入A的帐户to charge the amount to As account h%0FKi^  
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以计帐方式付款to pay on account ,Qw\w,  
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代理某人||为某人on ones account||on account of one ]CnqPLqL  
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为自己计算||独立帐目on ones own account <:YD.zAh|  
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由某人收益并负风险on ones account and risk||for ones account and risk ;/-X;!a>  
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由某人负担for ones account||for account of one flr&+=1?D  
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按某人指示||列入某人帐户by order and for account of one n#fc=L1U  
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列入5月份帐目for May account !J%m7A  
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编入某中帐项下to pass to the account of||to place to the account of 6j{O/  
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寄出清算书to send in an account||to send in render an account LqOjVQxz  
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支票薄cheque book -g6C;<Y  
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支票陈票人cheque drawer Z"u|-RoBV  
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持票人cheque holder "v9i;Ba>+  
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不记名支票cheque to bearer||bearer cheque ~H+W[r}  
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记名支票||认人支票cheque to order U}]uPvu  
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到期支票antedated cheque ::Nhs/B/  
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未到期支票postdated cheque /j`vN  
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保付支票certified cheque (H*d">`mz  
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未获兑现支票，退票returned cheque WV8?zB1  
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横线支票crossed cheque g^qbd$}  
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普通横线general crossing ZvS|a~jO  
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特别横线special crossing (6WSQqp  
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空白支票blank cheque <f'2dT@6  
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失效支票，过期支票stale cheque LE"t'R  
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普通支票open cheque #O |Z\|n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qC%[J:RwF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,
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支票换现金||兑现to cash a cheque <KFE.\*Z4  
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清理票款to clear a cheque Snh B$DG  
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保证兑现to certify a cheque CulU?-[i  
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填写支票数额to fill up a cheque Cyb-}l  
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支票上划线to cross a cheque M=!RJ%6f  
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开发支票to make out a cheque R7L:U+*V"  
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签发支票，开立支票to draw a cheque||to issue a cheque Dm=Em-ST6  
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透支支票to overdraw a cheque <&?gpRK  
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背书支票to endorse a cheque 0`KB|=>  
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请付票款||清付票款to pay a cheque||to honour a cheque (O N \-*  
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支票退票to dishonour a cheque >A$J5B>d  
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拒付支票to refuse a cheque K)Nbl^6x  
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拒付支票to stop payment of a cheque Tr1#=&N0  
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提示要求付款to present for payment OE!:`Bo3T  
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见票即付持票人payable to bearer @15%fX`*o  
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支付指定人payable to order Ns-cT'1-  
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已过期||无效out of date||stale v/]Bo[a  
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请给出票人R/D||refer to drawer 5|ih>?C/(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }Po&6^  
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文字与数字不一致words and figures differ ] 6{G;f$  
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时间已过account closed }-m/ 'Q  
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时间已过effects not cleared w%cd$"EH  
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停止付款payment stopped E.?|L-fy  
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支票毁损cheque mutilated }U'fPYYi8  
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汇款||寄钱to remit||to send money .:c^G[CQ^9  
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寄票供取款||支票支付to send a cheque for payment 5aw#!K=J'  
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寄款人a remitter w:Fes  
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收款人a remittee *G$tfb(  
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国外汇票foreign Bill Z=DAA+T`  
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国内汇票inland Bill Uf{cUY,j_  
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跟单汇票documentary bill eh nN  
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空头汇票accommodation bill u&".kk  
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原始汇票original bill nX<!n\J T  
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改写||换新票据renewed bill S #% 'Vrp  
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即期汇票sight bill||bill on demand PX52a[wNDH  
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…days after date||…days after date…日后付款 X !NH?0)  
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…months after date||…months after date…月后付款 `Z>4}<~+  
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见票后…日付款…days after sight||…days sight YN9ug3O+  
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见票后…月付款…months after sight||…months sight PDvqA{  
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同组票据set of bills jY$Bns&.w  
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单张汇票sola of exchange||sole of exchange [G+M94[A  
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远期汇票usance bill||bill at usance %A`f>v.7 c  
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长期汇票long bill &Ph@uZ\  
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短期汇票short bill Cd#[b)d ?^  
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逾期汇票overdue bill s[nXr  
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宽限日期days of grace ;t:B:4r(j  
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电汇telegraphic transfer （T.T） hvQOwA;e  
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邮汇postal order||postal note （Am.）||post office order||money order Z 3m5DK  
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本票promissory note （P/N） R}8!~Ma`|  
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押汇负责书||押汇保证书letter of hypothecation z,87;4-  
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副保||抵押品||付属担保物collateral security qtnLQl"M  
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担保书trust receipt||letter of indemnity xqmP/1=NO
 
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承兑||认付acceptance ;VSHXU'H  
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单张承兑general acceptance pR4{}=g,  
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有条件承兑qualified acceptance q{n~v>wU  
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附条件认付conditional acceptance 8c3`IIzAS  
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部分认付partial acceptance   v}Gq.(b