[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。   KYJ1}5n  
会计报表statement of account Gtv,Izt  
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往来帐目account current ,reJ(s  
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现在往来帐||存款额current accout $KV&\Q3\0  
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销货帐account sales }6RT,O g  
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共同计算帐项joint account YZ#V#[j'^  
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未决帐项outstanding account U S
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贷方帐项credit account||creditor account XaI;2fMGI  
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借方帐项debit account||debtor account i`U:gw  
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应付帐||应付未付帐account payable ;|ub!z9GG  
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应收帐||应收未收帐account receivable -<f/\U  
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新交易||新帐new account R|,7d:k  
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未决帐||老帐old account _j#SpL'P  
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现金帐cash account gy_$#e  
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流水帐running account y0q#R.TOm  
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暂记帐||未定帐suspense account )q^ Bj$  
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过期帐||延滞帐overdue account||pastdue account [B/0-(?
 
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杂项帐户sundry account rg&+  
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详细帐单||明细表detail account rY70^<z  
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呆帐bad account iBb
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会计项目title of account d79N-O-  
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会计薄||帐薄account-book <MZi<Z`  
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营业报告书||损益计算表account of budiness||business report rihlae5Kz  
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借贷细帐||交验帐account rendered _Y-$}KwY!  
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明细帐account stated q|{tQJfYg  
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与…银行开立一户头to open an account with _i@x@:_l  
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与…银行建立交易to keep account with ^Kw(&v  
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继续记帐to keep account ?UK:sF|(O  
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与…有交易to have an account with z(UX't (q  
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作成会计帐||有往来帐项to make out an account with vs*I7<  
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清算||清理债务to make up an account SRk7gfP*q  
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清洁帐目||与…停止交易to close ones account with WFdem/\kX  
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结帐to close an account dh,7iQ s  
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清理未付款to ask an account||to demand an account KqY>4tb  
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结清差额to balance the account with m-#d8sD2C  
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清算to settle an account||to liquidate an account||to square an account +{bh  
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审查帐目||监查帐目to audit an account g&8.A(  
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检查帐目to examine an account k dUc&  
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转入A的帐户to charge the amount to As account c'[( d5^|  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one uFa-QG^Y{  
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为自己计算||独立帐目on ones own account \>_eEZ5  
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由某人收益并负风险on ones account and risk||for ones account and risk j=p|'`  
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由某人负担for ones account||for account of one + 4++Z  
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按某人指示||列入某人帐户by order and for account of one XWJ0=t&}  
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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 NO%|c|B|  
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寄出清算书to send in an account||to send in render an account vWZ>Hf]`L  
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支票薄cheque book xUV_2n+  
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支票陈票人cheque drawer
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持票人cheque holder x`b~ZSNJ%  
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不记名支票cheque to bearer||bearer cheque D"1vw<Ak  
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记名支票||认人支票cheque to order 6Vu}kK)  
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到期支票antedated cheque \ZmFH8=|f  
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未到期支票postdated cheque U
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保付支票certified cheque PAO[Og,-  
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未获兑现支票，退票returned cheque )U3 H15  
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横线支票crossed cheque Wtzj;G
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普通横线general crossing +X|m>9  
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特别横线special crossing &>wce5uV  
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空白支票blank cheque <PuB3PEvV  
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失效支票，过期支票stale cheque Ubos#hP  
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普通支票open cheque ^Hhw(@`qf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2ZzD^:V[}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges re 1k]  
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支票换现金||兑现to cash a cheque K7R])*B.~  
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清理票款to clear a cheque Wj{Rp{}3  
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保证兑现to certify a cheque  - $MC  
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填写支票数额to fill up a cheque 8JOht(
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支票上划线to cross a cheque byj mH  
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开发支票to make out a cheque 4bJ2<j  
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签发支票，开立支票to draw a cheque||to issue a cheque ^?.:}  
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透支支票to overdraw a cheque .q[sk  
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背书支票to endorse a cheque p1gX4t]%}a  
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请付票款||清付票款to pay a cheque||to honour a cheque Ty|c@ X  
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支票退票to dishonour a cheque j. v _  
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拒付支票to refuse a cheque I2!HXMrp  
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拒付支票to stop payment of a cheque gCI'YEx  
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提示要求付款to present for payment JT^0AZ_*  
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见票即付持票人payable to bearer 6T_c#G5  
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支付指定人payable to order X 1D:{S[  
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已过期||无效out of date||stale iPYlTV  
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请给出票人R/D||refer to drawer p}X87Zq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iiB$<b.((I  
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文字与数字不一致words and figures differ xWV7#Z7  
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支票 6E4L4Vb  
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时间已过account closed F\<i>LWT'  
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时间已过effects not cleared XE\bZc  
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停止付款payment stopped yRDLg c  
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支票毁损cheque mutilated na)ceN2h  
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汇款||寄钱to remit||to send money x]T;W&s  
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寄票供取款||支票支付to send a cheque for payment Fsh-a7Qp  
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寄款人a remitter H++rwVwj#h  
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收款人a remittee ]g
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国外汇票foreign Bill hyp`6?f  
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国内汇票inland Bill `shB[Lt  
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跟单汇票documentary bill |%}?*|-  
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空头汇票accommodation bill FW4 hqgE@  
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原始汇票original bill t +_G%tv  
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改写||换新票据renewed bill ;&!l2UB%  
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即期汇票sight bill||bill on demand zV]0S o  
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…days after date||…days after date…日后付款 m:t$&  
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…months after date||…months after date…月后付款 M\%{!Wzo8  
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见票后…日付款…days after sight||…days sight v7-'H/d.  
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见票后…月付款…months after sight||…months sight 3Rm$  
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同组票据set of bills VlEkT9^:  
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单张汇票sola of exchange||sole of exchange Kk, ->q<1  
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远期汇票usance bill||bill at usance JsC0^A;fM  
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长期汇票long bill ]:njP3r  
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短期汇票short bill 8c~H![2u  
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逾期汇票overdue bill h3:,Gbyap  
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宽限日期days of grace R[Rs2eS_  
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电汇telegraphic transfer （T.T） 6B 8!2  
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邮汇postal order||postal note （Am.）||post office order||money order ] =D+a &  
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本票promissory note （P/N） ^O?$}sr  
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押汇负责书||押汇保证书letter of hypothecation =m40{  
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副保||抵押品||付属担保物collateral security +vQyHo  
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担保书trust receipt||letter of indemnity !b7H  
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承兑||认付acceptance 4, :D4WYWD  
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单张承兑general acceptance $yt|nO  
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有条件承兑qualified acceptance  Op|Be  
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附条件认付conditional acceptance A[b'MNsv  
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部分认付partial acceptance   <sPB|5Ak