[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。   n`5Nf  
会计报表statement of account w S  
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往来帐目account current 7P{= Pv+  
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现在往来帐||存款额current accout u3h(EAH>  
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销货帐account sales FWW4n_74  
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共同计算帐项joint account $xu2ZBK  
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未决帐项outstanding account >{^_]phlb  
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贷方帐项credit account||creditor account !&U75FpN}:  
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借方帐项debit account||debtor account amsl>wc!  
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应付帐||应付未付帐account payable +:Zwo+\kSN  
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应收帐||应收未收帐account receivable +C=vuR  
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新交易||新帐new account IQBL;=.J.  
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未决帐||老帐old account sD3Ts;k  
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现金帐cash account !MSa -  
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流水帐running account R/{h4/+vJ  
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暂记帐||未定帐suspense account ^(Gl$GC$Mu  
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过期帐||延滞帐overdue account||pastdue account  !5 S#  
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杂项帐户sundry account F]OWqUV  
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详细帐单||明细表detail account #cR5k@  
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呆帐bad account dhLd2WSyH  
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会计项目title of account `DSDuJw%  
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会计薄||帐薄account-book JNU9RxR  
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营业报告书||损益计算表account of budiness||business report b#709VHm  
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借贷细帐||交验帐account rendered Z'AjeZyyE  
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明细帐account stated uxW |&q  
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与…银行开立一户头to open an account with fN`Prs A  
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与…银行建立交易to keep account with D<Z\6)|%I  
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继续记帐to keep account ]<},[s  
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与…有交易to have an account with DUf . F  
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作成会计帐||有往来帐项to make out an account with FN0<
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清算||清理债务to make up an account ipiS=  
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清洁帐目||与…停止交易to close ones account with )q7!CG'oY  
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结帐to close an account 0@!-+}i  
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清理未付款to ask an account||to demand an account `?"[u"*  
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结清差额to balance the account with 0Q/BTT%X  
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清算to settle an account||to liquidate an account||to square an account yzCamm4~0  
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审查帐目||监查帐目to audit an account DTV"~>@  
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检查帐目to examine an account vB/G#\Zqz  
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转入A的帐户to charge the amount to As account lGN{1djT  
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以计帐方式付款to pay on account [RUYH5>Ik  
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代理某人||为某人on ones account||on account of one /4-6V d"8  
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为自己计算||独立帐目on ones own account #ANbhHG  
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由某人收益并负风险on ones account and risk||for ones account and risk ZC:7N{a  
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由某人负担for ones account||for account of one 5"9!kZ(<  
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按某人指示||列入某人帐户by order and for account of one A^"( VaK  
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列入5月份帐目for May account J9*$@&@S  
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编入某中帐项下to pass to the account of||to place to the account of +>S\.h s4  

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寄出清算书to send in an account||to send in render an account u'+;/8  
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支票薄cheque book _B5v&#h(.  
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支票陈票人cheque drawer *Z,?VEO  
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持票人cheque holder ij+)U`  
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不记名支票cheque to bearer||bearer cheque iy\ 6e k1  
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记名支票||认人支票cheque to order HSsG0&'-Y  
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到期支票antedated cheque u#"L gG.X  
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未到期支票postdated cheque Q=~*o YR  
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保付支票certified cheque lOuO~`,J  
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未获兑现支票，退票returned cheque o1zKns?  
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横线支票crossed cheque O4.`N?Xq  
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普通横线general crossing cA8A^Iv:0  
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特别横线special crossing y1c2(K>tu  
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空白支票blank cheque 8%EauwAx  
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失效支票，过期支票stale cheque DP5}q"l  
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普通支票open cheque JK y06I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i_<GSUTTr/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _k O<|ev  
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支票换现金||兑现to cash a cheque q)rxv7Iu\  
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清理票款to clear a cheque i8|0z I  
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保证兑现to certify a cheque f{+n$Cos  
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填写支票数额to fill up a cheque ?w5>Z/V  
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支票上划线to cross a cheque S\<nCkE^  
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开发支票to make out a cheque &< oJw TC  
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签发支票，开立支票to draw a cheque||to issue a cheque !cNw8"SIU  
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透支支票to overdraw a cheque 9:JQ*O$  
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背书支票to endorse a cheque (,^jgv|I  
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请付票款||清付票款to pay a cheque||to honour a cheque }UX0 eI4  
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支票退票to dishonour a cheque &ieb6@RO`Q  
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拒付支票to refuse a cheque OOZxs?pR  
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拒付支票to stop payment of a cheque iCIU'yI  
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提示要求付款to present for payment D* QZR;D#.  
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见票即付持票人payable to bearer |mF=X*  
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支付指定人payable to order L]wk Ba  
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已过期||无效out of date||stale bsv!z\}  
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请给出票人R/D||refer to drawer W*~[
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,b9!\OWDF  
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文字与数字不一致words and figures differ l?O%yf`s  
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支票 /|p6NK;8L  
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时间已过account closed U TVqoCHA  
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时间已过effects not cleared [sZ,nB/  
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停止付款payment stopped WZN0`Od  
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支票毁损cheque mutilated q"VC#97`  
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汇款||寄钱to remit||to send money thSXri?kl  
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寄票供取款||支票支付to send a cheque for payment I]Ws
  
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寄款人a remitter R= .UbY  
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收款人a remittee z6Zd/mt~x  
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国外汇票foreign Bill  t: 03  
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国内汇票inland Bill t;W'<.m_  
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跟单汇票documentary bill )<`/Aaie  
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空头汇票accommodation bill pt%Y1<9Eh?  
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原始汇票original bill dC?l%,W  
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改写||换新票据renewed bill .e |\Bf0P  
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即期汇票sight bill||bill on demand &?^"m\K4J*  
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…days after date||…days after date…日后付款 @+Anp4%;Y  
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…months after date||…months after date…月后付款 xd!GRJ<I  
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见票后…日付款…days after sight||…days sight s}?QA cC  
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见票后…月付款…months after sight||…months sight i*e'eZ;
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同组票据set of bills &'c&B0j  
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单张汇票sola of exchange||sole of exchange IhXP~C6  
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远期汇票usance bill||bill at usance lGX8kAv?  
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长期汇票long bill  5c1{[  
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短期汇票short bill h %!,|[|  
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逾期汇票overdue bill xn}HB  
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宽限日期days of grace rXVRX#Lh  
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电汇telegraphic transfer （T.T） gk4DoOj#P  
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邮汇postal order||postal note （Am.）||post office order||money order EkEQFd 5g  
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本票promissory note （P/N） c6LPqPcN  
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押汇负责书||押汇保证书letter of hypothecation .>@]Im  
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副保||抵押品||付属担保物collateral security Zmy:Etqi  
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担保书trust receipt||letter of indemnity :jGgX>GG  
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承兑||认付acceptance @vvGhJ1m`  
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单张承兑general acceptance A'T: \Wl  
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有条件承兑qualified acceptance . <.#g+  
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附条件认付conditional acceptance AP(%m';  
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部分认付partial acceptance   +P;&/z8i*g