[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。   | 9 <+!t\  
会计报表statement of account 6QYHPz  
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往来帐目account current _u9bZ'  
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现在往来帐||存款额current accout )tv~N7  
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销货帐account sales 6W/uoH=;  
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共同计算帐项joint account =X;h _GQ  
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未决帐项outstanding account H-qbgd6&>R  
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贷方帐项credit account||creditor account GQ0(
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借方帐项debit account||debtor account AbL(F#{  
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应付帐||应付未付帐account payable T}jW,Ost  
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应收帐||应收未收帐account receivable |F +n7   
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新交易||新帐new account ~g}blv0q+B  
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未决帐||老帐old account XPLm`Q|1#t  
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现金帐cash account n]8*yoge  
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流水帐running account `('NH]^  
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暂记帐||未定帐suspense account I:WPP'L4o  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account 9t
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详细帐单||明细表detail account fVYv 2  
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呆帐bad account `FK qVd  
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会计项目title of account hDbZ62DDN  
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会计薄||帐薄account-book (CE2]Nv9")  
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营业报告书||损益计算表account of budiness||business report F|&mxsL  
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借贷细帐||交验帐account rendered lb]k"L%KU7  
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明细帐account stated N]|U-fN\  
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与…银行建立交易to keep account with Q?%v b  
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继续记帐to keep account b*a}~1  
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与…有交易to have an account with q5w)i  
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作成会计帐||有往来帐项to make out an account with =`%%
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清算||清理债务to make up an account g/,O51f'  
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清洁帐目||与…停止交易to close ones account with E9[8th,t  
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结帐to close an account )5bdWJ>l  
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清理未付款to ask an account||to demand an account i@d@~M7/  
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结清差额to balance the account with ';7|H|,F
 
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清算to settle an account||to liquidate an account||to square an account 5*>3(U  
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审查帐目||监查帐目to audit an account #Ryu`b  
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检查帐目to examine an account u]cnbm  
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转入A的帐户to charge the amount to As account Z_Ma|V?6  
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以计帐方式付款to pay on account Vt
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代理某人||为某人on ones account||on account of one T}]Ao  
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为自己计算||独立帐目on ones own account Nmsb  
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由某人收益并负风险on ones account and risk||for ones account and risk PvT8XSlTx!  
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由某人负担for ones account||for account of one ]:E]5&VwV}  
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按某人指示||列入某人帐户by order and for account of one mQs'2Y6Oa  
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列入5月份帐目for May account -6tF   
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编入某中帐项下to pass to the account of||to place to the account of }lb.3fqiA  
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寄出清算书to send in an account||to send in render an account GyPN)!X@.&  
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支票薄cheque book \4p<;$'  
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支票陈票人cheque drawer J;kbY9e  
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持票人cheque holder si;]C~X*  
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不记名支票cheque to bearer||bearer cheque W [m_IY  
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记名支票||认人支票cheque to order W%W. +f  
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到期支票antedated cheque 2yZ6:U~  
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未到期支票postdated cheque
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保付支票certified cheque j#f&!&G5<&  
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未获兑现支票，退票returned cheque srLr~^$j[  
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横线支票crossed cheque 7]j-zv  
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普通横线general crossing Z5L1^  
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特别横线special crossing N{t:%[  
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空白支票blank cheque p8dn-4  
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失效支票，过期支票stale cheque Te}yQ=+  
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普通支票open cheque y9li<u<PF  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YB~t|m65  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `L#?eQ{  
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支票换现金||兑现to cash a cheque qmeml_(W  
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清理票款to clear a cheque qf`xH"$  
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保证兑现to certify a cheque Z#
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填写支票数额to fill up a cheque Qrck TO  
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支票上划线to cross a cheque ]vQ?]d?> a  
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开发支票to make out a cheque Sci4EGc  
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签发支票，开立支票to draw a cheque||to issue a cheque x`+ l#  
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透支支票to overdraw a cheque H KiVEg  
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背书支票to endorse a cheque }-{b$6]  
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请付票款||清付票款to pay a cheque||to honour a cheque *hZ~i{c,7  
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支票退票to dishonour a cheque 7.$
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拒付支票to refuse a cheque <+\k&W&Y|y  
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拒付支票to stop payment of a cheque *f`s%&Y]s  
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提示要求付款to present for payment U
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见票即付持票人payable to bearer BH&/2tO%  
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支付指定人payable to order .'5
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已过期||无效out of date||stale #)_J)/h  
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请给出票人R/D||refer to drawer *CeQY M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Cq?',QU6j  
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文字与数字不一致words and figures differ +"YTCzv;t  
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时间已过account closed DUZQO{V  
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时间已过effects not cleared t-!Rgg$9  
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停止付款payment stopped ]@*tfz\YaH  
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支票毁损cheque mutilated &nQRa?3,   
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汇款||寄钱to remit||to send money J f
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寄票供取款||支票支付to send a cheque for payment [/?c@N,  
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寄款人a remitter R @"`~#$$  
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收款人a remittee ]X*YAPv  
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国外汇票foreign Bill +q7qK*  
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国内汇票inland Bill b<\$d4Qy  
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跟单汇票documentary bill "s % 686Vz  
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空头汇票accommodation bill fc3 Fi'^  
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原始汇票original bill `\wUkmH  
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改写||换新票据renewed bill 2@ fa rx:  
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即期汇票sight bill||bill on demand Uh*@BmDA  
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…days after date||…days after date…日后付款 ZlrhC= 0  
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…months after date||…months after date…月后付款 |f<9miNu  
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见票后…日付款…days after sight||…days sight zMr&1*CDX  
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见票后…月付款…months after sight||…months sight O)`Gzx*ShU  
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同组票据set of bills D!S8oKW  
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单张汇票sola of exchange||sole of exchange $
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远期汇票usance bill||bill at usance Wa<-AZn
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长期汇票long bill [<Q4U{F  
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短期汇票short bill _CL
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逾期汇票overdue bill WI {;#A  

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宽限日期days of grace Y0}4WWV  
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电汇telegraphic transfer （T.T） NNmM#eB:4  
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邮汇postal order||postal note （Am.）||post office order||money order {m'AY)  
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本票promissory note （P/N） )P%4:P  
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押汇负责书||押汇保证书letter of hypothecation ^N{k6
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副保||抵押品||付属担保物collateral security %{"dP%|w4}  
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担保书trust receipt||letter of indemnity G.cs-f  
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承兑||认付acceptance SkN^ytKE  
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单张承兑general acceptance ?ILNp`k  
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有条件承兑qualified acceptance {jr>Z"/q  
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附条件认付conditional acceptance J]$%1Y  
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部分认付partial acceptance   D*_ F@}=