[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。   z)]Br
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会计报表statement of account j\@osjUu  
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往来帐目account current IRB BLXv7\  
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现在往来帐||存款额current accout A&($X)t  
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销货帐account sales EZg$mp1  
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共同计算帐项joint account 2g:V_%  
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未决帐项outstanding account =s$UU15  
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贷方帐项credit account||creditor account 0dKi25J  
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借方帐项debit account||debtor account l!YjDm{E  
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应付帐||应付未付帐account payable Y<EdFzle  
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应收帐||应收未收帐account receivable :bV1M5  
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新交易||新帐new account l&4+v.zr  
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未决帐||老帐old account VwxLElV  
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现金帐cash account 8O0E;6b  
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流水帐running account p!]$!qHO(  
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暂记帐||未定帐suspense account Zn]njf1x  
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过期帐||延滞帐overdue account||pastdue account pk,]yi,ZF  
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杂项帐户sundry account sq~9 l|F  
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详细帐单||明细表detail account 2Yt+[T*  
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呆帐bad account ]gHi5]\NC
 
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会计项目title of account CCQ38P@rv  
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会计薄||帐薄account-book Y AoGVey  
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营业报告书||损益计算表account of budiness||business report ~Os1ir.  
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借贷细帐||交验帐account rendered [_pw|BGp  
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明细帐account stated qij<XNZU"&  
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与…银行开立一户头to open an account with & eqeQD6  
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与…银行建立交易to keep account with =5v=<, ]  
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继续记帐to keep account Uf ?._&:  
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与…有交易to have an account with (1pR=  
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作成会计帐||有往来帐项to make out an account with l[AQyR1+/  
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清算||清理债务to make up an account U_8 Z&  
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清洁帐目||与…停止交易to close ones account with C;UqLMrOI  
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结帐to close an account 3!H&bOF  
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清理未付款to ask an account||to demand an account b5@sG^  
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结清差额to balance the account with ieL7jN,'m  
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清算to settle an account||to liquidate an account||to square an account nqFJNK]a  
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审查帐目||监查帐目to audit an account Sf>#Zqj/  
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检查帐目to examine an account Xt.ca,`U  
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转入A的帐户to charge the amount to As account f'oO/0lx  
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以计帐方式付款to pay on account (Qcd !!  
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代理某人||为某人on ones account||on account of one KbSE
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为自己计算||独立帐目on ones own account z}a9%Fb  
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由某人收益并负风险on ones account and risk||for ones account and risk &~aS24c  
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由某人负担for ones account||for account of one Fy$f`w_H@  
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按某人指示||列入某人帐户by order and for account of one Nl'@Y^8N  
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列入5月份帐目for May account ;
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编入某中帐项下to pass to the account of||to place to the account of RKPX*(i~  
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寄出清算书to send in an account||to send in render an account q -s(2C  
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支票薄cheque book aka)#0l .  
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支票陈票人cheque drawer p,.6sk  
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持票人cheque holder [MuZ ^'dR  
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不记名支票cheque to bearer||bearer cheque U&ytZ7iB  
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记名支票||认人支票cheque to order "x vizvR  
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到期支票antedated cheque t#xfso`4o  
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未到期支票postdated cheque VEpcCK  
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保付支票certified cheque 2]<.m]  
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未获兑现支票，退票returned cheque IJ~j(.W  
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横线支票crossed cheque sPG500=)  
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普通横线general crossing eXMIRus(  
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特别横线special crossing #%2d;V  
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空白支票blank cheque ]'"Sa< ->  
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失效支票，过期支票stale cheque K"x_=^,Yu*  
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普通支票open cheque 2QRO$NieV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +C8O"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0cE9O9kE  
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支票换现金||兑现to cash a cheque o0]YDX@T  
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清理票款to clear a cheque l)vC=V6MG  
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保证兑现to certify a cheque J?w_DQa
 
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填写支票数额to fill up a cheque rP3tFvOH  
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支票上划线to cross a cheque $C;i}q#  
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开发支票to make out a cheque D,}bTwRb-  
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签发支票，开立支票to draw a cheque||to issue a cheque dGYR  'x  
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透支支票to overdraw a cheque SG)Fk *1  
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背书支票to endorse a cheque TQT3]h6  
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请付票款||清付票款to pay a cheque||to honour a cheque 4{YA['  
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支票退票to dishonour a cheque m"n74cxS  
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拒付支票to refuse a cheque .jCGtR )%  
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拒付支票to stop payment of a cheque _u[tv,  
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提示要求付款to present for payment +>#SNZ[  
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见票即付持票人payable to bearer r'OqG^6JFN  
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支付指定人payable to order ]%E
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已过期||无效out of date||stale i/ /H5D3  
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请给出票人R/D||refer to drawer 4aS}b3=n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V'i-pn2gyu  
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文字与数字不一致words and figures differ w 5%Yi{  
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支票 zS%XmS\  
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时间已过account closed \4N8-GwZQ  
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时间已过effects not cleared q_b!+Y  
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停止付款payment stopped c]^P$F8U  
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支票毁损cheque mutilated E
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汇款||寄钱to remit||to send money yx]9rD1cz  
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寄票供取款||支票支付to send a cheque for payment ]E/ 0iM5  
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寄款人a remitter 'I$FOH  
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收款人a remittee -#ZLu.  
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国外汇票foreign Bill uPfz '|,  
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国内汇票inland Bill od)TQSo  
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跟单汇票documentary bill *V2;ds.~  
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空头汇票accommodation bill Tw-NIT)  
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原始汇票original bill CP7Fe{P  
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改写||换新票据renewed bill ?\Z pVL<>  
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即期汇票sight bill||bill on demand :+"4_f0  
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…days after date||…days after date…日后付款 FOG{dio  
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…months after date||…months after date…月后付款 G=cRdiy`C  
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见票后…日付款…days after sight||…days sight T
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见票后…月付款…months after sight||…months sight 76w[X=Fv  
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同组票据set of bills q9
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单张汇票sola of exchange||sole of exchange +^BThrB  
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远期汇票usance bill||bill at usance 8ae`V!5  
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长期汇票long bill "pDU v^ie  
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短期汇票short bill _#K|g#p5  
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逾期汇票overdue bill eX"%b(;s  
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宽限日期days of grace j& 7>ph  
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电汇telegraphic transfer （T.T） ;}Jv4Z  
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邮汇postal order||postal note （Am.）||post office order||money order sNx_9pJs4  
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本票promissory note （P/N） BQfnoF  
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押汇负责书||押汇保证书letter of hypothecation q#j[0,^ $  
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副保||抵押品||付属担保物collateral security al#(<4sJ  
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担保书trust receipt||letter of indemnity LHtO|Utn(  
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承兑||认付acceptance 1R_@C.I  
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单张承兑general acceptance `u3kP  
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有条件承兑qualified acceptance 0VvY(j:hp  
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附条件认付conditional acceptance yPfx!9B  
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部分认付partial acceptance   VP< zO
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