[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。   f+RDvgkKU  
会计报表statement of account EJsb{$u  
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往来帐目account current `W=JX2I  
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现在往来帐||存款额current accout bjZ?WZr  
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销货帐account sales 9lwg`UWl,  
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共同计算帐项joint account 16 U@o>O  
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未决帐项outstanding account iW)Ou?aS  
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贷方帐项credit account||creditor account %$U+?lk}  
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借方帐项debit account||debtor account 6/)A6Tt  
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应付帐||应付未付帐account payable 4?c g6WJ'6  
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应收帐||应收未收帐account receivable u=5^xpI<D
 
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新交易||新帐new account <_}u5E)7(  
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未决帐||老帐old account !Wk "a7  
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现金帐cash account b^1! _1c  
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流水帐running account %NuS!v>  
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暂记帐||未定帐suspense account z\a#"2(G.  
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过期帐||延滞帐overdue account||pastdue account p ^Ruf?>  
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杂项帐户sundry account DLVf7/=3~  
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详细帐单||明细表detail account cP-6O42  
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呆帐bad account Pp?J5HW  
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会计项目title of account ]P-;]*&=  
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会计薄||帐薄account-book 3*
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营业报告书||损益计算表account of budiness||business report 3ILEc:<
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借贷细帐||交验帐account rendered mN,Od?q[  
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明细帐account stated z@dHXj )  
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与…银行开立一户头to open an account with hH>t  
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与…银行建立交易to keep account with Y*0mC"n}  
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继续记帐to keep account X180_Kt2  
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与…有交易to have an account with *1|&uE&_R  
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作成会计帐||有往来帐项to make out an account with e~oI0%xl^  
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清算||清理债务to make up an account _DS_AW}D  
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清洁帐目||与…停止交易to close ones account with rxJmK$qd  
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结帐to close an account p@0Va  
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清理未付款to ask an account||to demand an account _XvSe]`f`  
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结清差额to balance the account with  *Yj!f68  
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清算to settle an account||to liquidate an account||to square an account j#6@cO'`  
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审查帐目||监查帐目to audit an account [M?'Nw/[S  
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检查帐目to examine an account a*/%EP3  
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转入A的帐户to charge the amount to As account s1~&PH^  
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以计帐方式付款to pay on account ?y"=jn  
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代理某人||为某人on ones account||on account of one <9Sg,ix't  
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为自己计算||独立帐目on ones own account V[#eeH)/  
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由某人收益并负风险on ones account and risk||for ones account and risk 67{3/(`x  
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由某人负担for ones account||for account of one 79bt%P  
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按某人指示||列入某人帐户by order and for account of one Lc?q0x^s  
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列入5月份帐目for May account "Xz[|Xl  
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编入某中帐项下to pass to the account of||to place to the account of R/|2s  
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寄出清算书to send in an account||to send in render an account nu<k x  
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支票薄cheque book 0%b!ARix  
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支票陈票人cheque drawer
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持票人cheque holder 0V!@*Z  
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不记名支票cheque to bearer||bearer cheque <3WaFi u  
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记名支票||认人支票cheque to order C?-_8OA  
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到期支票antedated cheque *{1]b_<  
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未到期支票postdated cheque ?'%9  
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保付支票certified cheque vIpitbFC  
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未获兑现支票，退票returned cheque bQBYzvd  
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横线支票crossed cheque bG&vCH;}%  
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普通横线general crossing dePI&z:  
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特别横线special crossing &8'QD~  
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空白支票blank cheque !^_G~`r$2J  
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失效支票，过期支票stale cheque \L4+Dv<z  
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普通支票open cheque `@#,5S$ E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n1+,Pe*)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <lFQ4<"m  
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支票换现金||兑现to cash a cheque }
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清理票款to clear a cheque DX)T}V&mP  
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保证兑现to certify a cheque e Zb8x  
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填写支票数额to fill up a cheque 6D n[9V  
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支票上划线to cross a cheque \/ 8 V|E  
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开发支票to make out a cheque 5Zdxn>  
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签发支票，开立支票to draw a cheque||to issue a cheque )$ +5imi  
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透支支票to overdraw a cheque ,0=@cJ  
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背书支票to endorse a cheque wt@q+9:  
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请付票款||清付票款to pay a cheque||to honour a cheque *0aU(E#  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque ~+GMn[h  
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拒付支票to stop payment of a cheque oKJj?%dHK9  
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提示要求付款to present for payment u!X$M?D4  
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见票即付持票人payable to bearer fdD?"z  
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支付指定人payable to order [Pu~kiN  
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已过期||无效out of date||stale  wv2  
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请给出票人R/D||refer to drawer R18jju>Zr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'boAv%1_sa  
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文字与数字不一致words and figures differ Q!(qL[o  
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支票 KRN{Ath.  
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时间已过account closed |@lVFEl]  
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时间已过effects not cleared y|0I3n]e  
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停止付款payment stopped 9CW
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支票毁损cheque mutilated M_monj}Z  
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汇款||寄钱to remit||to send money 8G0DuMI5  
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寄票供取款||支票支付to send a cheque for payment { Q@pF  
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寄款人a remitter uY5Gn.Y  
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收款人a remittee mK2M1r  
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国外汇票foreign Bill mp x/~`c  
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国内汇票inland Bill 8(Y=MW;g  
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跟单汇票documentary bill `xO &!DN  
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空头汇票accommodation bill N>A*N,+  
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原始汇票original bill 1K;i/  
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改写||换新票据renewed bill 0*.> >rI  
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即期汇票sight bill||bill on demand w]{NaNIeq1  
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…days after date||…days after date…日后付款 :K3n
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…months after date||…months after date…月后付款 3}H"(5dL}z  
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见票后…日付款…days after sight||…days sight hr<E%J1k%  
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见票后…月付款…months after sight||…months sight t:X[Blw3$  
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同组票据set of bills H]. 4~ 8  
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单张汇票sola of exchange||sole of exchange fuQ|[tpvQG  
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远期汇票usance bill||bill at usance F6T@YSP  
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长期汇票long bill -#b-@sD  
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短期汇票short bill hGH{Xp[mW  
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逾期汇票overdue bill EjB<`yT  
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宽限日期days of grace |,]#vcJP#b  
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电汇telegraphic transfer （T.T） HPAg1bV:-  
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邮汇postal order||postal note （Am.）||post office order||money order g~%=[1  
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本票promissory note （P/N） C%v@u$N  
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押汇负责书||押汇保证书letter of hypothecation C4Q^WU+$j  
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副保||抵押品||付属担保物collateral security Tp<=dH%$%"  
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担保书trust receipt||letter of indemnity Z8kO*LYv  
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承兑||认付acceptance )TM![^d  
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单张承兑general acceptance 622mNY  
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有条件承兑qualified acceptance Qoq@=|7kxa  
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附条件认付conditional acceptance ^gkyi/z  
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部分认付partial acceptance   >g93Bj*