[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。   S6]D;c8GE  
会计报表statement of account Bv9;q3]z-  
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往来帐目account current #!,xjd  
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现在往来帐||存款额current accout ybYSz@7  
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销货帐account sales CTPn'P=\C  
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共同计算帐项joint account MJ92S(  
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未决帐项outstanding account v $pARt  
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贷方帐项credit account||creditor account <(^-o4Cl  
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借方帐项debit account||debtor account )<3WVvB  
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应付帐||应付未付帐account payable &/7GhZRt  
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应收帐||应收未收帐account receivable <BO|. (ys  
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新交易||新帐new account [&Qrk8EN  
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未决帐||老帐old account Z#oo8  
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现金帐cash account _$, .NK,6  
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流水帐running account _ -?)-L&g  
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暂记帐||未定帐suspense account 8 `^I.tD  
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过期帐||延滞帐overdue account||pastdue account sA` bPhk  
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杂项帐户sundry account )W c#?K  
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详细帐单||明细表detail account no; Yu  
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呆帐bad account ZegsV|  
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会计项目title of account MiR
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会计薄||帐薄account-book n*-#VKK^  
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营业报告书||损益计算表account of budiness||business report l "d&Sgnj  
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借贷细帐||交验帐account rendered X|8Yz3:o  
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明细帐account stated J.El&Dev  
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与…银行开立一户头to open an account with <H#D/?n5  
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与…银行建立交易to keep account with xu_Tocvop  
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继续记帐to keep account gS"@P:wYzs  
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与…有交易to have an account with <Oy%  
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作成会计帐||有往来帐项to make out an account with ~1}NQa(  
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清算||清理债务to make up an account ae P4%h  
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清洁帐目||与…停止交易to close ones account with 1R,n[`}h  
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结帐to close an account (&X"~:nm2  
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清理未付款to ask an account||to demand an account Sgr<z d'b  
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结清差额to balance the account with eW\_9E)cY  
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清算to settle an account||to liquidate an account||to square an account ztb2Ign<  
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审查帐目||监查帐目to audit an account cL=P((<K?  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account r$0=b -  
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以计帐方式付款to pay on account L@G)K  
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代理某人||为某人on ones account||on account of one Y&gfe8%5N  
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为自己计算||独立帐目on ones own account cYGZZC8|K  
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由某人收益并负风险on ones account and risk||for ones account and risk }Efp{E  
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由某人负担for ones account||for account of one [ BN2c  
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按某人指示||列入某人帐户by order and for account of one 29GejLg|  
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列入5月份帐目for May account NT8%{>F`  
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编入某中帐项下to pass to the account of||to place to the account of sI^1c$sBN  
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寄出清算书to send in an account||to send in render an account s:fnOMv "  
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支票薄cheque book P-vA.7  
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支票陈票人cheque drawer 525xm"Bs  
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持票人cheque holder AV8TP-Ls+  
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不记名支票cheque to bearer||bearer cheque cb UVeh7Q  
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记名支票||认人支票cheque to order -
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到期支票antedated cheque w
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未到期支票postdated cheque &GbCJ  
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保付支票certified cheque f,?7,? x  
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未获兑现支票，退票returned cheque I~mw\K{.3M  
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横线支票crossed cheque SE/@l i  
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普通横线general crossing }u|0  
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特别横线special crossing CP?\'a"Kt  
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空白支票blank cheque |X_yL3`Zb  
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失效支票，过期支票stale cheque 8>epKFEg  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5\a5^F K~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sB"]R%`_  
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支票换现金||兑现to cash a cheque y%T'e(5Ed  
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清理票款to clear a cheque %iX+"  
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保证兑现to certify a cheque $QY(7Z"  
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填写支票数额to fill up a cheque MqNp*n2  
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支票上划线to cross a cheque $w65/  
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开发支票to make out a cheque }5%!:=  
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签发支票，开立支票to draw a cheque||to issue a cheque le1'r>E$  
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透支支票to overdraw a cheque e0aeiG$/0  
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背书支票to endorse a cheque UZXnABg,J  
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请付票款||清付票款to pay a cheque||to honour a cheque  9((v.  
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支票退票to dishonour a cheque B` n!IgF8  
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拒付支票to refuse a cheque ;Qw>&2
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拒付支票to stop payment of a cheque Vw+U?  
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提示要求付款to present for payment yfi.<G)S  
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见票即付持票人payable to bearer #knpZ'   
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支付指定人payable to order Un7jzAvQ  
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已过期||无效out of date||stale sJMT _yt;  
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请给出票人R/D||refer to drawer 2Fp.m}42i(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OZDnU6  
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文字与数字不一致words and figures differ 0c /xE<h  
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支票 48W$,  
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时间已过account closed ~#pQWa5  
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时间已过effects not cleared <y7nGXzLK  
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停止付款payment stopped E g$ I  
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支票毁损cheque mutilated h/?$~OD  
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汇款||寄钱to remit||to send money 6QO[!^lY  
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寄票供取款||支票支付to send a cheque for payment mmRxs1 0$  
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寄款人a remitter !8~A
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收款人a remittee "T
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国外汇票foreign Bill &|MdBJ   
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国内汇票inland Bill -j& A;G  
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跟单汇票documentary bill
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空头汇票accommodation bill W2>VgMR [  
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原始汇票original bill +-2W{lX  
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改写||换新票据renewed bill tEuVn5  
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即期汇票sight bill||bill on demand MxLg8,M  
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…days after date||…days after date…日后付款 DMdVE P"m  
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…months after date||…months after date…月后付款 tNvjwgV\  
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见票后…日付款…days after sight||…days sight %p;; aZG  
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见票后…月付款…months after sight||…months sight Yr)<1.K4,M  
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同组票据set of bills 7I/a  
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单张汇票sola of exchange||sole of exchange j4wsDtmAU  
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远期汇票usance bill||bill at usance K-b`KcX  
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长期汇票long bill SFjRSMi  
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短期汇票short bill )YVs=0j  
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逾期汇票overdue bill r ?<?0j  
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宽限日期days of grace emHaZhh  
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电汇telegraphic transfer （T.T） d@?zCFD  
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邮汇postal order||postal note （Am.）||post office order||money order Y,m=&U  
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本票promissory note （P/N） #Cb~-2:+7  
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押汇负责书||押汇保证书letter of hypothecation f3*S IKi  
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副保||抵押品||付属担保物collateral security IK,aA;d  
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担保书trust receipt||letter of indemnity Ny$N5/b!!  
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承兑||认付acceptance M1eM^m8U  
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单张承兑general acceptance n],"!>=+  
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有条件承兑qualified acceptance hM[I}$M&O  
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附条件认付conditional acceptance Np?/r}  
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部分认付partial acceptance   HHZrovA#