[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。   FRhHp(0}5  
会计报表statement of account V9Pw\K!w#\  
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往来帐目account current CFXr=.yz  
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现在往来帐||存款额current accout +?)R
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销货帐account sales Yz)+UF,  
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共同计算帐项joint account xL [3R   

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未决帐项outstanding account !?)aZ |r  
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贷方帐项credit account||creditor account !&},h=  
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借方帐项debit account||debtor account :.=#U  
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应付帐||应付未付帐account payable ^+w1:C5  
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应收帐||应收未收帐account receivable Vkfc&+  
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新交易||新帐new account
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未决帐||老帐old account `ff@f]|3^  
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现金帐cash account
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流水帐running account GL _hRu  
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暂记帐||未定帐suspense account uqVarRi$  
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过期帐||延滞帐overdue account||pastdue account O;$}j:;KF  
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杂项帐户sundry account vXZ )  
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详细帐单||明细表detail account fymmAfaR  
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呆帐bad account (,tL(:c  
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会计项目title of account ~Lq` a@]A  
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会计薄||帐薄account-book A8k$.E  
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营业报告书||损益计算表account of budiness||business report nGsFt.  

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借贷细帐||交验帐account rendered Urol)_3X  
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明细帐account stated xTqP`ljX  
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与…银行开立一户头to open an account with 6G(K8Q{>  
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与…银行建立交易to keep account with U lCw{:#F  
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继续记帐to keep account Zqv  
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与…有交易to have an account with !Q,Dzv"7  
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作成会计帐||有往来帐项to make out an account with s7\Ee-x)s  
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清算||清理债务to make up an account ')iyD5/4  
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清洁帐目||与…停止交易to close ones account with 5A%Uv*  
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结帐to close an account Zrew}0  
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清理未付款to ask an account||to demand an account K.}jyhKIKi  
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结清差额to balance the account with dIA1\;@  
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清算to settle an account||to liquidate an account||to square an account %][zn$aa|  
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审查帐目||监查帐目to audit an account M=1~BZQ(Z  
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检查帐目to examine an account 6kONuG7Yv  
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转入A的帐户to charge the amount to As account ,0?3k
  
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以计帐方式付款to pay on account d1NKVMeWr  
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代理某人||为某人on ones account||on account of one D6'-c#  
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为自己计算||独立帐目on ones own account Xx^v%[!`+  
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由某人收益并负风险on ones account and risk||for ones account and risk \'B%lXh  
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由某人负担for ones account||for account of one hM8FN  
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按某人指示||列入某人帐户by order and for account of one WwLV^m]  
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列入5月份帐目for May account e?e oy|  
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编入某中帐项下to pass to the account of||to place to the account of aY%{?8PsB  
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寄出清算书to send in an account||to send in render an account eS2VLVxu  
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支票薄cheque book wtfM}MW\  
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支票陈票人cheque drawer w)Y}hlcq  
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持票人cheque holder mtNB09E(  
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不记名支票cheque to bearer||bearer cheque +/Vzw  
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记名支票||认人支票cheque to order [.4D<}e  
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到期支票antedated cheque Wr.~Ns<  
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未到期支票postdated cheque ZmJHL n[B  
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保付支票certified cheque {>.qo<k  
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未获兑现支票，退票returned cheque 7:&a,nU  
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横线支票crossed cheque I,!>ZG@6  
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普通横线general crossing %b`B.A  
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特别横线special crossing dLTA21b#  
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空白支票blank cheque f= l*+QY8f  
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失效支票，过期支票stale cheque 1Du9N[2'P  
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普通支票open cheque Gu9x4p  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZI#Xh5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cZXra(AD  
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支票换现金||兑现to cash a cheque >qI|g={M  
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清理票款to clear a cheque .U !;fJ9  
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保证兑现to certify a cheque "i_}\p.,X  
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填写支票数额to fill up a cheque QYL ';  
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支票上划线to cross a cheque ico(4KSk  
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开发支票to make out a cheque 8Q1){M9'  
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签发支票，开立支票to draw a cheque||to issue a cheque F#^.L|d4  
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透支支票to overdraw a cheque OX4+1@$tk  
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背书支票to endorse a cheque [M2,bc8SJV  
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请付票款||清付票款to pay a cheque||to honour a cheque }~-)31e'`  
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支票退票to dishonour a cheque W.n@  
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拒付支票to refuse a cheque Z[`J'}?|  
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拒付支票to stop payment of a cheque j&m<=-q  
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提示要求付款to present for payment r:Cad0xj;^  
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见票即付持票人payable to bearer 3[aJ=5  
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支付指定人payable to order W {dx\+  
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已过期||无效out of date||stale =AcbX
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请给出票人R/D||refer to drawer JBUJc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R#\8jvv
 
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文字与数字不一致words and figures differ )If[pw@j  
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时间已过account closed Ugdm"  
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停止付款payment stopped RD_;us@&&*  
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支票毁损cheque mutilated !<YRocQY  
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汇款||寄钱to remit||to send money Y?5yzD:  
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寄票供取款||支票支付to send a cheque for payment KqS 2  
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寄款人a remitter C3b' Q  
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收款人a remittee AngECkF-  
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国外汇票foreign Bill ZK ?x_`w  
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国内汇票inland Bill (Dar6>!  
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跟单汇票documentary bill NSgHO`gU8  
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空头汇票accommodation bill L
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原始汇票original bill <?zTnue  
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改写||换新票据renewed bill  `JE>GZY  
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即期汇票sight bill||bill on demand XsOOkf\_  
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…days after date||…days after date…日后付款 87K)qsv8  
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…months after date||…months after date…月后付款 FqTkUWd,#  
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见票后…日付款…days after sight||…days sight y^AA#kk  
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见票后…月付款…months after sight||…months sight 30 _un  
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同组票据set of bills ~B&
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单张汇票sola of exchange||sole of exchange ,0Zn hS)kq  
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远期汇票usance bill||bill at usance $a\Uv0:xRx  
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长期汇票long bill d=Do@) m|  
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短期汇票short bill p%"yBpSK  
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逾期汇票overdue bill v'Vt .m&9&  
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宽限日期days of grace lV<Tsk'  
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电汇telegraphic transfer （T.T） _;:rkC fj  
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邮汇postal order||postal note （Am.）||post office order||money order iS"8X#[]N  
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本票promissory note （P/N） -+}5ma  
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押汇负责书||押汇保证书letter of hypothecation C]'g:93L  
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副保||抵押品||付属担保物collateral security S<nP80C  
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担保书trust receipt||letter of indemnity fw' r.  
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承兑||认付acceptance ATXF,o1  
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单张承兑general acceptance g5#CN:%f  
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有条件承兑qualified acceptance M$Fth*q{GD  
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附条件认付conditional acceptance m0A#6=<  
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部分认付partial acceptance   z
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