[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。   g8I=s7cnb  
会计报表statement of account zQ[g*  
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往来帐目account current ^Md
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现在往来帐||存款额current accout }M9R5!=q  
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销货帐account sales w>RBth^p  
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共同计算帐项joint account /nEh,<Y)  
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未决帐项outstanding account iARIvhfdi  
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贷方帐项credit account||creditor account (3C6'Wt  
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借方帐项debit account||debtor account f>
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应付帐||应付未付帐account payable 8 >G3KZ3  
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应收帐||应收未收帐account receivable w">XI)*z  
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新交易||新帐new account Q9)/I Nh  
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未决帐||老帐old account W[ A;VOj0$  
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现金帐cash account j,QeL  
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流水帐running account fkWuSGi  
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暂记帐||未定帐suspense account MIasCH>r  
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过期帐||延滞帐overdue account||pastdue account kL,bM.;  
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杂项帐户sundry account E[HXbj"  
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详细帐单||明细表detail account j K?GB  
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呆帐bad account =Y>_b 2  
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会计项目title of account J_]?.V*A  
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会计薄||帐薄account-book "WR)a`$UR  
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营业报告书||损益计算表account of budiness||business report wMNtN3  
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借贷细帐||交验帐account rendered 6 ?FF!x  
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明细帐account stated $EHAHNL?Lx  
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与…银行开立一户头to open an account with 4tU3+e5h  
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与…银行建立交易to keep account with 833KU_ N  
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继续记帐to keep account UO$z_ p]w  
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与…有交易to have an account with is?H1V~8`$  
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作成会计帐||有往来帐项to make out an account with WL(u'%5  
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清算||清理债务to make up an account Z'p7I}-qr  
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清洁帐目||与…停止交易to close ones account with 9v&{; %U  
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结帐to close an account 95jJ"4a+  
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清理未付款to ask an account||to demand an account N }Ozm6
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结清差额to balance the account with M?pu7wa  
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清算to settle an account||to liquidate an account||to square an account TUzpln  
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审查帐目||监查帐目to audit an account |Q2H^dU'rQ  
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检查帐目to examine an account NltEX14Af  
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转入A的帐户to charge the amount to As account QZ(se   
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以计帐方式付款to pay on account zMasA  
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代理某人||为某人on ones account||on account of one Bgs3sM9  
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为自己计算||独立帐目on ones own account S;[g0j  
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由某人收益并负风险on ones account and risk||for ones account and risk HSEfpbh  
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由某人负担for ones account||for account of one Om `VQ?  
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按某人指示||列入某人帐户by order and for account of one R/5aIh  
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列入5月份帐目for May account Ng=XH"ce~  
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编入某中帐项下to pass to the account of||to place to the account of RL0,QC)e#@  
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寄出清算书to send in an account||to send in render an account |E:q!4?0  
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支票薄cheque book hkOhY3K5  
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支票陈票人cheque drawer d
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持票人cheque holder Y] Q=kI  
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不记名支票cheque to bearer||bearer cheque &~`Ay4hq  
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记名支票||认人支票cheque to order Y"J' 'K  
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到期支票antedated cheque aH6{_eY  
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未到期支票postdated cheque #
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保付支票certified cheque c@p4,G  
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未获兑现支票，退票returned cheque j*2Q{ik>J  
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横线支票crossed cheque v
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普通横线general crossing HoA[UT  
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特别横线special crossing GTvp)^h  
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空白支票blank cheque fb8"hO]s  
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失效支票，过期支票stale cheque gDY+'6m;  
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普通支票open cheque L`$m<9w'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3_%lN4sz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RL0#WBR  
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支票换现金||兑现to cash a cheque N#C"@,}Y  
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清理票款to clear a cheque r3OTU$t?  
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保证兑现to certify a cheque =\jp%A1$  
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填写支票数额to fill up a cheque cP >MsUZWl  
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支票上划线to cross a cheque os=Pr{  
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开发支票to make out a cheque [ ^iQE  
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签发支票，开立支票to draw a cheque||to issue a cheque nEtG(^N  
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透支支票to overdraw a cheque (:JX;<-  
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背书支票to endorse a cheque FiN^}Kh  
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请付票款||清付票款to pay a cheque||to honour a cheque }N^A (`L  
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支票退票to dishonour a cheque 3~Qvp )~  
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拒付支票to refuse a cheque {km~,]N
  
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拒付支票to stop payment of a cheque B%~hVpm,eM  
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提示要求付款to present for payment ; O6Ez-"  
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见票即付持票人payable to bearer 9-Y.8:A`  
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支付指定人payable to order q
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已过期||无效out of date||stale {P /5cw  
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请给出票人R/D||refer to drawer **oaR  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D*!UB5<>/t  
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文字与数字不一致words and figures differ B)q 5m y  
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支票 OA_WjTwDs  
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时间已过account closed 6~:eO(pK l  
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时间已过effects not cleared ^lI>&I&1  
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停止付款payment stopped >Y3ZK{b  
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支票毁损cheque mutilated '}F=U(!  
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汇款||寄钱to remit||to send money B1u.aa$  
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寄票供取款||支票支付to send a cheque for payment L/39<&W  
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寄款人a remitter (^U 8wit/  
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收款人a remittee aRc2#:~;  
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国外汇票foreign Bill }O7!>T  
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国内汇票inland Bill I<&(Dg|XQ  
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跟单汇票documentary bill J+]W*?m  
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空头汇票accommodation bill @D3|Ak1  
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原始汇票original bill C8oAl3d+h  
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改写||换新票据renewed bill 3<:m;F*#  
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即期汇票sight bill||bill on demand 61*inGRB  
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…days after date||…days after date…日后付款 @qaK5  
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…months after date||…months after date…月后付款 ;v=v4f'+  
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见票后…日付款…days after sight||…days sight `{ 6K~(  
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见票后…月付款…months after sight||…months sight fcLVE  
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同组票据set of bills '_`O&rbT  
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单张汇票sola of exchange||sole of exchange 0DIXd*oj&  
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远期汇票usance bill||bill at usance fg8"fbG`:  
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长期汇票long bill omEnIf
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短期汇票short bill G
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逾期汇票overdue bill 8G6[\P3fQ  
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宽限日期days of grace q=+AN</  
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电汇telegraphic transfer （T.T） FLE 2]cL-  
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邮汇postal order||postal note （Am.）||post office order||money order [ {|868  
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本票promissory note （P/N） o7A+O%dX  
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押汇负责书||押汇保证书letter of hypothecation JPq2C\Ka  
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副保||抵押品||付属担保物collateral security #3WKm*T/  
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担保书trust receipt||letter of indemnity e71dNL'$  
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承兑||认付acceptance ] L E  
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单张承兑general acceptance <PayP3E
 
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有条件承兑qualified acceptance .e,(}_[[<  
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附条件认付conditional acceptance wj$J}F  
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部分认付partial acceptance   @2>j4Sc