[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。   T#ehJq 5  
会计报表statement of account /Y8{ ?  
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往来帐目account current qhOV>j,d  
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现在往来帐||存款额current accout bix}#M  
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销货帐account sales ,S-zY\XB  
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共同计算帐项joint account ~i=5NUE  
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未决帐项outstanding account p"QV| `  
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贷方帐项credit account||creditor account 6]Ri$V&"  
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借方帐项debit account||debtor account +Ec@qP R&  
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应付帐||应付未付帐account payable kXW$[R  
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应收帐||应收未收帐account receivable wsAijHjJI!  
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新交易||新帐new account HKYJgx  
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未决帐||老帐old account 6" |+\  
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现金帐cash account (zhi/>su G  
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流水帐running account <jtu/U]78|  
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暂记帐||未定帐suspense account Ugv"A; l  
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过期帐||延滞帐overdue account||pastdue account [h~#5x  
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杂项帐户sundry account F@jyTIS^  
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详细帐单||明细表detail account R^tDL  
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呆帐bad account <#No t1R  
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会计项目title of account "CF{Mu|Q
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report 9{XC9\~
 
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借贷细帐||交验帐account rendered %Astfn(U{4  
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明细帐account stated R[{s\  
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与…银行开立一户头to open an account with o2r)K AA  
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与…银行建立交易to keep account with n0<I  
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继续记帐to keep account fC^POLn[f  
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与…有交易to have an account with kqyPb$Wy  
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作成会计帐||有往来帐项to make out an account with H:>i:\J/M9  
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清算||清理债务to make up an account 'o.A8su,  
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清洁帐目||与…停止交易to close ones account with A6#5 z  
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结帐to close an account k x26nDT(  
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清理未付款to ask an account||to demand an account I#U"DwM  
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结清差额to balance the account with 6o!Y^^/U  
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清算to settle an account||to liquidate an account||to square an account c mI&R(  
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审查帐目||监查帐目to audit an account N(@B3%H2/J  
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检查帐目to examine an account 5h6c W  
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转入A的帐户to charge the amount to As account @0{vA\  
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以计帐方式付款to pay on account 0M_~@E*&  
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代理某人||为某人on ones account||on account of one _2N7E#m"S  
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为自己计算||独立帐目on ones own account {InD/l'v6n  
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由某人收益并负风险on ones account and risk||for ones account and risk Y)oF;ko:  
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由某人负担for ones account||for account of one ft"t  
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按某人指示||列入某人帐户by order and for account of one #5b}"xK{  
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列入5月份帐目for May account e[ 9  
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编入某中帐项下to pass to the account of||to place to the account of M8p6f)l3  
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寄出清算书to send in an account||to send in render an account )] C"r_  
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支票薄cheque book |_GESpoHH  
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支票陈票人cheque drawer ]aN]Ha  
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持票人cheque holder 1>IA9]D7  
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不记名支票cheque to bearer||bearer cheque #P)(/>nF  
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记名支票||认人支票cheque to order "
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到期支票antedated cheque k0^t$J W  
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未到期支票postdated cheque r0L'
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保付支票certified cheque v`A)GnNiN  
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未获兑现支票，退票returned cheque q<&1,^A  
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横线支票crossed cheque 0/R;
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普通横线general crossing J@5iD  
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特别横线special crossing #X-C~*|>j  
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空白支票blank cheque pJHdY)Cz  
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失效支票，过期支票stale cheque #]}Ii{1?Y  
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普通支票open cheque >Scyc-n  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k4q":}M  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wkp2A18n  
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支票换现金||兑现to cash a cheque /b,>fK^  
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清理票款to clear a cheque JBpV'_"]  
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保证兑现to certify a cheque HYdM1s6vo  
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填写支票数额to fill up a cheque p-s\D_
 
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支票上划线to cross a cheque )BJkHED{  
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开发支票to make out a cheque Htgo=7!?\3  
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签发支票，开立支票to draw a cheque||to issue a cheque ;.4y@?B  
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透支支票to overdraw a cheque Zu"qTJE/1  
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背书支票to endorse a cheque 8&EJ.CQ  
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请付票款||清付票款to pay a cheque||to honour a cheque +2iD9X{$MX  
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支票退票to dishonour a cheque mh8fJ6j29N  
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拒付支票to refuse a cheque 3@ ":&  
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拒付支票to stop payment of a cheque fnq 3ic"V  
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提示要求付款to present for payment 1Le8W)J  
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见票即付持票人payable to bearer Jt
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支付指定人payable to order _&]7  
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已过期||无效out of date||stale 1 3]e< '  
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请给出票人R/D||refer to drawer }K?b2 6`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LF7 }gQs ^  
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文字与数字不一致words and figures differ !-)!UQ~|8  
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支票 i[[.
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时间已过account closed )Lz =[e  
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时间已过effects not cleared w)|9iL8  
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停止付款payment stopped rmggP(  
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支票毁损cheque mutilated j*>Df2z  
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汇款||寄钱to remit||to send money ~D@YLW1z(  
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寄票供取款||支票支付to send a cheque for payment 7vXP|8j  
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寄款人a remitter `D|])^"{  
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收款人a remittee :[+8(~| za  
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国外汇票foreign Bill @p~scE.#\  
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国内汇票inland Bill L4B/ g)K  
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跟单汇票documentary bill Uhr2"Nuuy  
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空头汇票accommodation bill 2~\SUGW-  
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原始汇票original bill m5 sW68  
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改写||换新票据renewed bill OU.}H $x"  
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即期汇票sight bill||bill on demand y+k^CT/u  
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…days after date||…days after date…日后付款 awo'#Y2>  
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…months after date||…months after date…月后付款 D|Q7dI
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见票后…日付款…days after sight||…days sight UL}wGWaoG  
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见票后…月付款…months after sight||…months sight >w<w*pC  
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同组票据set of bills MhCU; !  
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单张汇票sola of exchange||sole of exchange ?i\;:<e4  
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远期汇票usance bill||bill at usance OTWkUB{  
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长期汇票long bill ]$-cMX  
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短期汇票short bill ={2!c 0s  
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逾期汇票overdue bill K-vWa2  
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宽限日期days of grace pE]?x$5U  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order zR6siAV9  
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本票promissory note （P/N） c~,23wP1  
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押汇负责书||押汇保证书letter of hypothecation *O$CaAr\s  
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副保||抵押品||付属担保物collateral security E|EgB33S  
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担保书trust receipt||letter of indemnity 'X
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承兑||认付acceptance f&@BKx  
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单张承兑general acceptance 0[A9b,MMVO  
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有条件承兑qualified acceptance h&@R| N  
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附条件认付conditional acceptance VObrlOkp  
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部分认付partial acceptance   O%!5<8Xrb