[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。   iK{T^vvk  
会计报表statement of account 2l5KJlfj>k  
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往来帐目account current Y\2|x*KwvF  
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现在往来帐||存款额current accout U/;]zdP.K  
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销货帐account sales 2q}..  
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共同计算帐项joint account A>.2OC+  
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未决帐项outstanding account >NV=LOO  
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贷方帐项credit account||creditor account uHNpfKnZ  
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借方帐项debit account||debtor account ZkB3[$4C=5  
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应付帐||应付未付帐account payable \Btk;ivg  
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应收帐||应收未收帐account receivable `0#H]=$2h  
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新交易||新帐new account AH{^spD{7,  
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未决帐||老帐old account 3/M.0}e  
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现金帐cash account k ~6-cx  
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流水帐running account nJ3vi}`  
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暂记帐||未定帐suspense account +AQDD4bu  
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过期帐||延滞帐overdue account||pastdue account fB#XhO  
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杂项帐户sundry account &y:CW>T$/X  
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详细帐单||明细表detail account QdDtvJLf  
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呆帐bad account Ob&W_D^=N  

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会计项目title of account >riq9
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会计薄||帐薄account-book y1(P<7:t?  

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营业报告书||损益计算表account of budiness||business report ;mJkqbVol  
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借贷细帐||交验帐account rendered Wu{&;$  
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明细帐account stated u_'nOle K  
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与…银行开立一户头to open an account with -lp"#^ ;  
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与…银行建立交易to keep account with .;%q/hP  
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继续记帐to keep account j#o3  
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与…有交易to have an account with z+6QZQk  
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作成会计帐||有往来帐项to make out an account with r9;`  
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清算||清理债务to make up an account .P%ym~S  
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清洁帐目||与…停止交易to close ones account with {tmKCG  
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结帐to close an account 4zX=3iBt  
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清理未付款to ask an account||to demand an account wEK%T P4  
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结清差额to balance the account with /THNP 8.  
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清算to settle an account||to liquidate an account||to square an account @jKDj]\  
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审查帐目||监查帐目to audit an account O*ImLR)i+s  
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检查帐目to examine an account hLSTSD}  
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转入A的帐户to charge the amount to As account 3)xbnR
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以计帐方式付款to pay on account =9fEv,Jk  
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代理某人||为某人on ones account||on account of one /=q.tDH=I  
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为自己计算||独立帐目on ones own account -E}>h[;qZ  
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由某人收益并负风险on ones account and risk||for ones account and risk |G)Y8 #D  
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由某人负担for ones account||for account of one rAM*\=  
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按某人指示||列入某人帐户by order and for account of one m$,cH>E  
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列入5月份帐目for May account {x7=;-  
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编入某中帐项下to pass to the account of||to place to the account of OI*ZVD)J  
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寄出清算书to send in an account||to send in render an account ]7v81G5E  
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支票薄cheque book /731.l  
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支票陈票人cheque drawer &S<?07Z  
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持票人cheque holder $4DFgvy$  
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不记名支票cheque to bearer||bearer cheque ]}p2Tp;1  
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记名支票||认人支票cheque to order cT_uJbP+  
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到期支票antedated cheque M`)s>jp@w  
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未到期支票postdated cheque }PtI0mZ1  
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保付支票certified cheque cC b>zI  
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未获兑现支票，退票returned cheque o~Bk0V
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横线支票crossed cheque dK:l&R  
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普通横线general crossing dD[v=Z_  
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特别横线special crossing db{NKwpj'  
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空白支票blank cheque 1gF*Mf_7  
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失效支票，过期支票stale cheque 9)G:::8u7  
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普通支票open cheque @"q~AY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D]t~S1ycG7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5pNvzw  
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支票换现金||兑现to cash a cheque J,dG4.ht  
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清理票款to clear a cheque ]pM5?^<~  
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保证兑现to certify a cheque &(z8GYBr  
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填写支票数额to fill up a cheque Y\\3g_YBF  
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支票上划线to cross a cheque x|~D(zo  
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开发支票to make out a cheque 8KtF<`A)  
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签发支票，开立支票to draw a cheque||to issue a cheque +e{d
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透支支票to overdraw a cheque ?j^?@%f0  
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背书支票to endorse a cheque egIS rmL+X  
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请付票款||清付票款to pay a cheque||to honour a cheque 7W>}7  
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支票退票to dishonour a cheque c_DB^M!h  
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拒付支票to refuse a cheque *{4{<O<4  
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拒付支票to stop payment of a cheque A%sxMA!K,  
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提示要求付款to present for payment jy)9EU=  
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见票即付持票人payable to bearer D4x'  
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支付指定人payable to order (x*2BEn|  
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已过期||无效out of date||stale K+aJ`V  
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请给出票人R/D||refer to drawer |GLn 9vw7S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ 0a;FX0S&  
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时间已过account closed ]8j5Ou6#y  
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时间已过effects not cleared E52:c]<'m  
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停止付款payment stopped 78}%{7YY  
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支票毁损cheque mutilated e@MCumc~+  
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汇款||寄钱to remit||to send money mi3q1npb7[  
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寄票供取款||支票支付to send a cheque for payment A=>6$L];'  
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寄款人a remitter +mel0ZStS  
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收款人a remittee *^m.V=  
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国外汇票foreign Bill cnO4NUDv  
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国内汇票inland Bill @MVZy  
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跟单汇票documentary bill O-m}P
 
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空头汇票accommodation bill aj~@r3E;  
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原始汇票original bill T"lqPbK  
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改写||换新票据renewed bill e=$xn3)McY  
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即期汇票sight bill||bill on demand u
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…days after date||…days after date…日后付款 p#NZ\qJ  
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…months after date||…months after date…月后付款 ,o6: V]a  
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见票后…日付款…days after sight||…days sight p =O1aM  
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见票后…月付款…months after sight||…months sight u>@G:kt8  
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同组票据set of bills =v;@w$#  
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单张汇票sola of exchange||sole of exchange 6d6SP)|j  
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远期汇票usance bill||bill at usance 3"R ZiOyv  
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长期汇票long bill NyN
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短期汇票short bill P40eK0e6  
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逾期汇票overdue bill /GNYv*  
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宽限日期days of grace MR: {Ps&,  
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电汇telegraphic transfer （T.T） $Vh82Id^  
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邮汇postal order||postal note （Am.）||post office order||money order [)?3Dp|MH  
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本票promissory note （P/N） )kUw,F=6  
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押汇负责书||押汇保证书letter of hypothecation Uyh#g^r  
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副保||抵押品||付属担保物collateral security QO%K`}Q}  
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担保书trust receipt||letter of indemnity 5;*C0m2%i  
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承兑||认付acceptance  AHb   
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单张承兑general acceptance A [JV*Dt  
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有条件承兑qualified acceptance (46)v'?  
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附条件认付conditional acceptance
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部分认付partial acceptance   iDA`pemmi&