[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。   G{As,`{  
会计报表statement of account gMi
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往来帐目account current T= 80,  
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现在往来帐||存款额current accout rm'SOJVA  
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销货帐account sales >F|>c
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共同计算帐项joint account O#4&8>;=  
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未决帐项outstanding account RT4x\&q  
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贷方帐项credit account||creditor account RXMISt3+{y  
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借方帐项debit account||debtor account 93>jr<A  
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应付帐||应付未付帐account payable EmWn%eMN  
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应收帐||应收未收帐account receivable 3)wN))VBX  
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新交易||新帐new account 0@0w+&*"@  
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未决帐||老帐old account jxJ8(sr$  
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现金帐cash account ,Q$q=E;X  
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流水帐running account BN
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暂记帐||未定帐suspense account edq4D53  
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过期帐||延滞帐overdue account||pastdue account ;W )Y OT  
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杂项帐户sundry account ,5p(T_V/  
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详细帐单||明细表detail account \;,+  
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呆帐bad account oG?Xk%7&\  
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会计项目title of account Yx%Hs5}8  
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会计薄||帐薄account-book ^98~U\ar  
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营业报告书||损益计算表account of budiness||business report ,AFu C<  
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借贷细帐||交验帐account rendered ~L\z8[<C  
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明细帐account stated &)ChQZA  
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与…银行开立一户头to open an account with VA_PvL.9  
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与…银行建立交易to keep account with t\,PB{P
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继续记帐to keep account Vn}0}Jz  
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与…有交易to have an account with h(_57O:  
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作成会计帐||有往来帐项to make out an account with ]Ie
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清算||清理债务to make up an account x*U)Y  
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清洁帐目||与…停止交易to close ones account with k"zv~`i'  
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结帐to close an account Ma Qqs=  
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清理未付款to ask an account||to demand an account H=
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结清差额to balance the account with A[{yCn`tM  
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清算to settle an account||to liquidate an account||to square an account /{n-Y/jp  
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审查帐目||监查帐目to audit an account  |TH\`U  
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检查帐目to examine an account z,p~z*4  
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转入A的帐户to charge the amount to As account J<h$ wM  
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以计帐方式付款to pay on account $G@5qxcV  
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代理某人||为某人on ones account||on account of one `dN@u@[\ks  
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为自己计算||独立帐目on ones own account =-n}[Y}A  
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由某人收益并负风险on ones account and risk||for ones account and risk h3 }OX{k  
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由某人负担for ones account||for account of one Eo]xNn/g  
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按某人指示||列入某人帐户by order and for account of one +#@I~u _}D  
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列入5月份帐目for May account "J_9WUN  
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编入某中帐项下to pass to the account of||to place to the account of >!1-lfa8
 
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寄出清算书to send in an account||to send in render an account M!D3}JRm  
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支票薄cheque book 'e'cb>GnA  
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支票陈票人cheque drawer u <v7;dF|s  
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持票人cheque holder mGg+.PFsM  
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不记名支票cheque to bearer||bearer cheque R`E~ZWC4V  
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记名支票||认人支票cheque to order ^RIl  
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到期支票antedated cheque z1X`o  
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未到期支票postdated cheque hf&9uHN%7m  
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保付支票certified cheque hZt!/?dc  
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未获兑现支票，退票returned cheque @GW#&\yM  
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横线支票crossed cheque t'k$&l}+  
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普通横线general crossing D2~*&'4y  
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特别横线special crossing gp.^~p]x  
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空白支票blank cheque {F.[&/A  
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失效支票，过期支票stale cheque &gx%b*;`L0  
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普通支票open cheque BLD gt~h#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P+/e2Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s!$7(Q86R  
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支票换现金||兑现to cash a cheque -ZLJeY L  
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清理票款to clear a cheque 8bld3p"^  
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保证兑现to certify a cheque %1+4_g9  
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填写支票数额to fill up a cheque 0LJv'  
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支票上划线to cross a cheque aQ@o H#
 
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开发支票to make out a cheque e+fN6v5pU  
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签发支票，开立支票to draw a cheque||to issue a cheque 5`p.#  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque SXP]%{@R/  
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请付票款||清付票款to pay a cheque||to honour a cheque 8Z=R)asGS  
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支票退票to dishonour a cheque NC6&x=!3  
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拒付支票to refuse a cheque \1M4Dl5!  
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拒付支票to stop payment of a cheque +]{G@pn  
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提示要求付款to present for payment YKK*ER0  
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见票即付持票人payable to bearer 6[AL|d DK  
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支付指定人payable to order 42ge3>  
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已过期||无效out of date||stale )NT*bLRPQ  
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请给出票人R/D||refer to drawer )%fH(ns(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V>rU.Mp QU  
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文字与数字不一致words and figures differ \o3gKoL%  
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支票 [{/jI\?v  
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时间已过account closed ]T) 'Hb  
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时间已过effects not cleared L-&\\{X  
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停止付款payment stopped G^@5H/)  
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支票毁损cheque mutilated #4;wjcGWw  
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汇款||寄钱to remit||to send money r: :b  
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寄票供取款||支票支付to send a cheque for payment PZzMHK?hP  
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寄款人a remitter )O6>*wq  
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收款人a remittee _tycgq#  
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国外汇票foreign Bill :~SyL!  
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国内汇票inland Bill Qv ?"b  
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跟单汇票documentary bill 4{Z)8;QX  
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空头汇票accommodation bill DIUjn;>k8  
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原始汇票original bill =WJNWt>  
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改写||换新票据renewed bill LXCx~;{\  
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即期汇票sight bill||bill on demand ]]Ufa
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…days after date||…days after date…日后付款 e8b:)"R  
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…months after date||…months after date…月后付款 8Cv?Z.x5  
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见票后…日付款…days after sight||…days sight rQ snhv  
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见票后…月付款…months after sight||…months sight /2VJX@h  
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同组票据set of bills 7Fsay+a  
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单张汇票sola of exchange||sole of exchange | VDV<g5h  
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远期汇票usance bill||bill at usance .6 ?U@2  
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长期汇票long bill #gw]'&{8D  
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短期汇票short bill .(2
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逾期汇票overdue bill mpJ#:}n  
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宽限日期days of grace @ 7n"yp*"  
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电汇telegraphic transfer （T.T） D.XvG_  
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邮汇postal order||postal note （Am.）||post office order||money order ,s;UfF  
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本票promissory note （P/N） SasJic2M  
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押汇负责书||押汇保证书letter of hypothecation 5/Uy{Xt  
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副保||抵押品||付属担保物collateral security kMd.h[X~  
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担保书trust receipt||letter of indemnity h'F=YF$o  
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承兑||认付acceptance yz8jw:d^-  
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单张承兑general acceptance sON|w86B  
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有条件承兑qualified acceptance tZG:Pr1U@  
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附条件认付conditional acceptance Ek]'km!  
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部分认付partial acceptance   dlTt_.