[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。   >-|90CSdSJ  
会计报表statement of account `ToRkk&&>{  
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往来帐目account current 0jJ28.kOp  
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现在往来帐||存款额current accout A]O5+"mc  
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销货帐account sales gC_s\WU  
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共同计算帐项joint account eYD9#y  
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未决帐项outstanding account K'{W9~9Lq  
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贷方帐项credit account||creditor account $YGIN7_Gg  
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借方帐项debit account||debtor account :U-US|)(2  
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应付帐||应付未付帐account payable [` zbf_RyO  
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应收帐||应收未收帐account receivable {Z?$Co^R  
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新交易||新帐new account =N@)C
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未决帐||老帐old account RP|>& I  
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现金帐cash account .n)!ZN  
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流水帐running account 68J 9T^84  
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暂记帐||未定帐suspense account 6
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过期帐||延滞帐overdue account||pastdue account cz7CrK~5  
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杂项帐户sundry account ?2?S[\@`0U  
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详细帐单||明细表detail account R%Ui6dCLo  
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呆帐bad account Z#OhYm+y  
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会计项目title of account tT@w%Sz57N  
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会计薄||帐薄account-book ZR;8rZ](
 
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营业报告书||损益计算表account of budiness||business report _KB{J7bs<a  
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借贷细帐||交验帐account rendered ]^J+
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明细帐account stated V=j-Um;  
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与…银行开立一户头to open an account with @4IW=V  
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与…银行建立交易to keep account with *4<4  
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继续记帐to keep account X+=-f^)&  
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与…有交易to have an account with QWrIa1.JC  
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作成会计帐||有往来帐项to make out an account with KcC! N{  
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清算||清理债务to make up an account "-w^D!C  
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清洁帐目||与…停止交易to close ones account with ]UDd :2yt  
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结帐to close an account taweGc%~  
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清理未付款to ask an account||to demand an account O~V1Ywfq7^  
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结清差额to balance the account with I%oRvg|q  
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清算to settle an account||to liquidate an account||to square an account oL]mjo=jN  
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审查帐目||监查帐目to audit an account I,b9t\(6  
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检查帐目to examine an account sYJL-2JX  
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转入A的帐户to charge the amount to As account >!L&>OOx  
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以计帐方式付款to pay on account [$pmPr2  
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代理某人||为某人on ones account||on account of one fiVHRSX60  
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为自己计算||独立帐目on ones own account U3E
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由某人收益并负风险on ones account and risk||for ones account and risk  |t))u`~  
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由某人负担for ones account||for account of one Pao%pA.<  
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按某人指示||列入某人帐户by order and for account of one "7,FXTa
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列入5月份帐目for May account "0CjP+1k  
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编入某中帐项下to pass to the account of||to place to the account of maNW
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寄出清算书to send in an account||to send in render an account Pm+tQ  
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支票薄cheque book JWv{=_2w  
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支票陈票人cheque drawer WC,+Cn e  
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持票人cheque holder =IU*}>#  
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不记名支票cheque to bearer||bearer cheque 1LnyWZ  
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记名支票||认人支票cheque to order e@#kRklV&  
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到期支票antedated cheque ^|!I+  
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未到期支票postdated cheque - r7]S  
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保付支票certified cheque sP@X g;]  
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未获兑现支票，退票returned cheque }x0- V8  
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横线支票crossed cheque #H?t!DU  
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普通横线general crossing F>je4S;  
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特别横线special crossing IP
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空白支票blank cheque {5r0v#;  
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失效支票，过期支票stale cheque im} ?rY  
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普通支票open cheque Pi,QHb`>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E!BPE>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7cAXd#sI  
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支票换现金||兑现to cash a cheque _lzyMEdr  
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清理票款to clear a cheque IK,|5]*Ar  
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保证兑现to certify a cheque `l2O?U-@  
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填写支票数额to fill up a cheque J PyOG_h  
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支票上划线to cross a cheque M(#m0xB  
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开发支票to make out a cheque yC 77c=  
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签发支票，开立支票to draw a cheque||to issue a cheque +&zYZA8v  
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透支支票to overdraw a cheque 7+x? "4  
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背书支票to endorse a cheque SIBoCs5  
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请付票款||清付票款to pay a cheque||to honour a cheque .NtbL./=|  
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支票退票to dishonour a cheque fgihy  
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拒付支票to refuse a cheque g$dsd^{O7  
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拒付支票to stop payment of a cheque 7JSNYTH  
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提示要求付款to present for payment hHqh{:q{v  
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见票即付持票人payable to bearer Mi~(aah   
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支付指定人payable to order fwzb!"!.@  
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已过期||无效out of date||stale =_YG#yS  
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请给出票人R/D||refer to drawer `K,1K  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]({~,8s  
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文字与数字不一致words and figures differ /  g 2b  
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支票 '=P7""mN5  
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时间已过account closed F:mq'<Q  
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时间已过effects not cleared F`9]=T0  
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停止付款payment stopped }pJwj  
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支票毁损cheque mutilated UT="2*3gz  
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汇款||寄钱to remit||to send money t'ZWc\  
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寄票供取款||支票支付to send a cheque for payment cp o-.  
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寄款人a remitter i E CrI3s  
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收款人a remittee (T2m"Yi:  
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国外汇票foreign Bill +a*tO@HG  
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国内汇票inland Bill O|w J)  
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跟单汇票documentary bill aE2.L;Tk?  
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空头汇票accommodation bill ^`G}gWBx}w  
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原始汇票original bill /E\ %>wv  
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改写||换新票据renewed bill Ng_!zrx04  
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即期汇票sight bill||bill on demand Gy(=706  
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…days after date||…days after date…日后付款 ^(FdXGs[  
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…months after date||…months after date…月后付款 gN"7be&J  
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见票后…日付款…days after sight||…days sight z5YWt*n
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见票后…月付款…months after sight||…months sight f=9|b  
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同组票据set of bills |/)${*a4n
 
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单张汇票sola of exchange||sole of exchange n~V  ]Z  
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远期汇票usance bill||bill at usance :w^Ed%>y7  
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长期汇票long bill R)m'lMi|  
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短期汇票short bill pWJFz-  
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逾期汇票overdue bill "[ZB+-|[0  
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宽限日期days of grace [UWdW  
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电汇telegraphic transfer （T.T） Rx=>6,)'  
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邮汇postal order||postal note （Am.）||post office order||money order 4p,EBn9(  
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本票promissory note （P/N） #W.#Hjpp  
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押汇负责书||押汇保证书letter of hypothecation ,N]H dR  
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副保||抵押品||付属担保物collateral security UMm!B`M  
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担保书trust receipt||letter of indemnity 2Ay*kmW  
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承兑||认付acceptance !W}9no  
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单张承兑general acceptance qh|_W(`y  
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有条件承兑qualified acceptance J$GUB3 G  
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附条件认付conditional acceptance 2a`o &S  
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部分认付partial acceptance   Ybs\ES'?A