[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。   l4DeX\ly7f  
会计报表statement of account r8<JX5zyuo  
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往来帐目account current j5'.P~  
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现在往来帐||存款额current accout # e$\~cPd  
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销货帐account sales M2a}x+5'  
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共同计算帐项joint account 6_pDe  
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未决帐项outstanding account -%saeX Wo  
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贷方帐项credit account||creditor account bbM4A! N  
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借方帐项debit account||debtor account UU*0d
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应付帐||应付未付帐account payable 5ENov!$H  
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应收帐||应收未收帐account receivable Y}85J :q]  
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新交易||新帐new account ~oEXM?M  
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未决帐||老帐old account  pb,{$A  
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现金帐cash account  ^xBb$  
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流水帐running account OJh+[bf"  
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暂记帐||未定帐suspense account ! hOOpZf7  
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过期帐||延滞帐overdue account||pastdue account PQr#G JG7  
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杂项帐户sundry account AX!Md:s  
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详细帐单||明细表detail account A5(kOtgiT  
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呆帐bad account si+5h6I.}  
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会计项目title of account X"]mR7k  
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会计薄||帐薄account-book )^QG-IM  
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营业报告书||损益计算表account of budiness||business report j$JV(fz  
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借贷细帐||交验帐account rendered GtGyY0  
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明细帐account stated xq#]n^  
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与…银行开立一户头to open an account with /Wta$!X{-  
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与…银行建立交易to keep account with bx'B;rZr  
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继续记帐to keep account d&3I>E $UP  
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与…有交易to have an account with |7 W6I$Xl  
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作成会计帐||有往来帐项to make out an account with 4$#ia F  
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清算||清理债务to make up an account '@1Q x~*]e  
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清洁帐目||与…停止交易to close ones account with S@rsQ@PA  
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结帐to close an account j^R~ Lt4  
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清理未付款to ask an account||to demand an account X/C54%T ~  
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结清差额to balance the account with x[,wJzp\6  
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清算to settle an account||to liquidate an account||to square an account [!|d[  
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审查帐目||监查帐目to audit an account 1x5CsmS  
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检查帐目to examine an account [/`Hz]R  
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转入A的帐户to charge the amount to As account 9kiy^0 7
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以计帐方式付款to pay on account Yoym5<xE  
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代理某人||为某人on ones account||on account of one 'S-"*:$,u  
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为自己计算||独立帐目on ones own account MrjB[3Td  
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由某人收益并负风险on ones account and risk||for ones account and risk 0a-:x4  
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由某人负担for ones account||for account of one ].+G-<.:  
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按某人指示||列入某人帐户by order and for account of one @(5RAYRV  
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列入5月份帐目for May account m9i
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编入某中帐项下to pass to the account of||to place to the account of |
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寄出清算书to send in an account||to send in render an account ]$*_2V3VA$  
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支票薄cheque book ?(hQZR 0e  
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支票陈票人cheque drawer 30-wTcG  
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持票人cheque holder aM1JG$+7G  
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不记名支票cheque to bearer||bearer cheque 2UJ0%k  
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记名支票||认人支票cheque to order : s3Vl  
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到期支票antedated cheque 6lFsN2  
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未到期支票postdated cheque hidweg*7  
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保付支票certified cheque hQeZI+  
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未获兑现支票，退票returned cheque zW.sXV,  
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横线支票crossed cheque k$/].P*!  
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普通横线general crossing _Fg
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特别横线special crossing omu&
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空白支票blank cheque l{g(z!  
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失效支票，过期支票stale cheque Ckp=d  
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普通支票open cheque e^TF.D?RS  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wr(?L7 $+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <}%*4mv  
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支票换现金||兑现to cash a cheque Heu@{t.[!D  
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清理票款to clear a cheque -u{:39y{n  
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保证兑现to certify a cheque h?sh#j6  
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填写支票数额to fill up a cheque +]X^b
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支票上划线to cross a cheque 9^n ]qg^  
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开发支票to make out a cheque X%sc:V  
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签发支票，开立支票to draw a cheque||to issue a cheque eM}Xn^}  
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透支支票to overdraw a cheque Yi:+,-Fso  
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背书支票to endorse a cheque Xs` /q}R  
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请付票款||清付票款to pay a cheque||to honour a cheque PF~&!~S>W  
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支票退票to dishonour a cheque J<2N~$  
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拒付支票to refuse a cheque <H.Ml>q:r  
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拒付支票to stop payment of a cheque <B)lV'!Bd  
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提示要求付款to present for payment 3KGDS9I  
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见票即付持票人payable to bearer G2mv6xK'  
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支付指定人payable to order 1\1o65en  
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已过期||无效out of date||stale `H\^#Zu  
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请给出票人R/D||refer to drawer SQ@@79A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ydpsPU?wj5  
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文字与数字不一致words and figures differ jvW/M.q4  
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支票 C; ! )<(Vw  
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时间已过effects not cleared Hf#/o{=~}  
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停止付款payment stopped  Y]P]^3  
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支票毁损cheque mutilated NX$$4<A1  
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汇款||寄钱to remit||to send money o <sX6a9e  
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寄票供取款||支票支付to send a cheque for payment $$AKz\  
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寄款人a remitter <vO ljo  
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收款人a remittee A-uEZj_RD=  
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国外汇票foreign Bill R:zjEhH)  
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国内汇票inland Bill mq>Ag  
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跟单汇票documentary bill zAS&L%^tV  
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空头汇票accommodation bill TAIcp*)ZM  
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原始汇票original bill d2Bn`VI  
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改写||换新票据renewed bill e%o6s+"  
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即期汇票sight bill||bill on demand 3T%WfS+  
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…days after date||…days after date…日后付款 ;VNwx(1l`  
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…months after date||…months after date…月后付款 JO1KkIV  
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见票后…日付款…days after sight||…days sight KzG8K 6wZ  
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见票后…月付款…months after sight||…months sight !Yz~HO,u+  
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同组票据set of bills Z ~:S0HDP  
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单张汇票sola of exchange||sole of exchange 1BmevEa)  
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远期汇票usance bill||bill at usance a{mtG{Wc  
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长期汇票long bill b`u
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短期汇票short bill =\eM -"r  
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逾期汇票overdue bill 7  g8SK  
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宽限日期days of grace .DMeWi  
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电汇telegraphic transfer （T.T） y{0`+/\`  
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邮汇postal order||postal note （Am.）||post office order||money order ),(ejRP'r  
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本票promissory note （P/N） &cV$8*2b^  
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押汇负责书||押汇保证书letter of hypothecation UeIu -[R  
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副保||抵押品||付属担保物collateral security ZSuUmCm  
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担保书trust receipt||letter of indemnity I\&..e0l  
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承兑||认付acceptance IHZ WNT2  
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单张承兑general acceptance 8>RGmue
 
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有条件承兑qualified acceptance TviC1 {2  
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附条件认付conditional acceptance  T OdH  
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部分认付partial acceptance   TS^(<+'