[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。   {v+i!a'+  
会计报表statement of account 3Ym5SrKK  
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往来帐目account current m1gJ"k6 `j  
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现在往来帐||存款额current accout t+qLQY}=  
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销货帐account sales +IuV8XT2(  
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共同计算帐项joint account HoT5 5v!o  
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未决帐项outstanding account Q[i;IbY  
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贷方帐项credit account||creditor account )3.udx  
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借方帐项debit account||debtor account P;VR[d4e/  
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应付帐||应付未付帐account payable <s9Sx>Zb  
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应收帐||应收未收帐account receivable %N/I;`  
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新交易||新帐new account N?kXAT B  
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未决帐||老帐old account Y;e@`.(  
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现金帐cash account &'WgBjP  
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流水帐running account >Eik>dQ a  
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暂记帐||未定帐suspense account qlPjz*<h"H  
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过期帐||延滞帐overdue account||pastdue account /J/r62  
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杂项帐户sundry account sFSrMI#R  
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详细帐单||明细表detail account m1\>v?=K  
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呆帐bad account aR}NAL_`w  
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会计项目title of account YlPZa3\  

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会计薄||帐薄account-book S_ nTp)  
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营业报告书||损益计算表account of budiness||business report 86R}G/>>e  
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借贷细帐||交验帐account rendered 2q2wo&uK  
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明细帐account stated /V7u 0y  
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与…银行开立一户头to open an account with "_?^uymw  
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与…银行建立交易to keep account with JXPn <  
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继续记帐to keep account b#82G`6r  
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与…有交易to have an account with [K"v)B'  
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作成会计帐||有往来帐项to make out an account with Kl+
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清算||清理债务to make up an account ]^ RgzK  
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清洁帐目||与…停止交易to close ones account with V!ajD!00  
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结帐to close an account Gi{1u}-0  
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清理未付款to ask an account||to demand an account vW]BOzK  
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结清差额to balance the account with #p_ ~L4iW  
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清算to settle an account||to liquidate an account||to square an account yTZbJx?m  
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审查帐目||监查帐目to audit an account 7J 0!vq  
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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 Z~]17{x0  
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以计帐方式付款to pay on account P+Hs6Q  
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代理某人||为某人on ones account||on account of one Hi|Oe u  
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为自己计算||独立帐目on ones own account LiN{^g^fx  
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由某人收益并负风险on ones account and risk||for ones account and risk FTk!Mn88  
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由某人负担for ones account||for account of one 67J=#%\  
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按某人指示||列入某人帐户by order and for account of one Kh%9Oy  
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列入5月份帐目for May account D^f;dT ;-  
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编入某中帐项下to pass to the account of||to place to the account of ]Nm_<%lT  
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寄出清算书to send in an account||to send in render an account PUu
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支票薄cheque book {{giSW'  
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支票陈票人cheque drawer .dl1sv U  
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持票人cheque holder ;m7$U  
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不记名支票cheque to bearer||bearer cheque 'w!Hjq]$  
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记名支票||认人支票cheque to order \{abyi;  
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到期支票antedated cheque Qt!l-/flh  
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未到期支票postdated cheque .Ml}cE$L  
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保付支票certified cheque -/KVZ  
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未获兑现支票，退票returned cheque d;)Im "
 
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横线支票crossed cheque rzEE|  
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普通横线general crossing lSl=6 R  
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特别横线special crossing RLecKw&1{3  
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空白支票blank cheque uiM*!ge  

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失效支票，过期支票stale cheque gmy_ZV U'  
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普通支票open cheque M|6 W<y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [6)`w i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vgo-[^FiP$  
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支票换现金||兑现to cash a cheque N>'1<i?  
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清理票款to clear a cheque OGrp{ s  
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保证兑现to certify a cheque v-2.OS<o  
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填写支票数额to fill up a cheque d&PXJ  
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支票上划线to cross a cheque 8L9xP'[^  
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开发支票to make out a cheque o[!]xmj  
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签发支票，开立支票to draw a cheque||to issue a cheque >-c;  
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透支支票to overdraw a cheque ? D2:'gg  
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背书支票to endorse a cheque GL(R9Y  
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请付票款||清付票款to pay a cheque||to honour a cheque /<\>j+SC  
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支票退票to dishonour a cheque ZUVk~X3  
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拒付支票to refuse a cheque 6(f[<V!r  
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拒付支票to stop payment of a cheque \=?f4*4|
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提示要求付款to present for payment rgWGe6;!  
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见票即付持票人payable to bearer )wQR2$x~  
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支付指定人payable to order Ji\8(7 {8  
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已过期||无效out of date||stale 79AOv h  
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请给出票人R/D||refer to drawer I $!Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iqig~fjK~  
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文字与数字不一致words and figures differ 2~AGOx  
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支票 ?*zRM?*  
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时间已过account closed Dtl381F J  
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时间已过effects not cleared ZP61T*n  
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停止付款payment stopped s"#>Xc  
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支票毁损cheque mutilated UaA6  
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汇款||寄钱to remit||to send money fFudoIC  
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寄票供取款||支票支付to send a cheque for payment HWG5Ghu8,)  
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寄款人a remitter L6c=uN  
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收款人a remittee `?{i dg  
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国外汇票foreign Bill . S4Xw2MS  

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国内汇票inland Bill BWV)> -V  
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跟单汇票documentary bill (+lwt
 
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空头汇票accommodation bill ]JF>a_2wG  
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原始汇票original bill UPQ?vh2F2  
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改写||换新票据renewed bill ] }XsP  
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即期汇票sight bill||bill on demand +Q
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…days after date||…days after date…日后付款 IJ >qs8  
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…months after date||…months after date…月后付款 !c+,OU[  
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见票后…日付款…days after sight||…days sight {}>s0B  
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见票后…月付款…months after sight||…months sight |hHj7X<?k  
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同组票据set of bills = cQK^$6(  
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单张汇票sola of exchange||sole of exchange E
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远期汇票usance bill||bill at usance (@wgNA-P  
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长期汇票long bill {yj8LxX^  
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短期汇票short bill XR2Gw4]  
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逾期汇票overdue bill ]{sx#|_S  
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宽限日期days of grace @q(sig00nr  
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电汇telegraphic transfer （T.T） 8/i];/,v*M  
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邮汇postal order||postal note （Am.）||post office order||money order E}qW'  
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本票promissory note （P/N） MP LgE.n  
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押汇负责书||押汇保证书letter of hypothecation :ebu8H9f%  
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副保||抵押品||付属担保物collateral security 4L Y$;J;2  
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担保书trust receipt||letter of indemnity 2%{(BT6  
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承兑||认付acceptance /s~(? =qYH  
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单张承兑general acceptance p~A6:"8s`=  
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有条件承兑qualified acceptance oR@emYL  
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附条件认付conditional acceptance 8 *Y(wqH  
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部分认付partial acceptance   EYy|JT]B