[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。   r
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会计报表statement of account fQ98(+6  
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往来帐目account current !-Y3V"  
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现在往来帐||存款额current accout 4OX^(  
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销货帐account sales ty`DJO=Omj  
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共同计算帐项joint account Wm3X[?V  
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未决帐项outstanding account ~nPtlrQa#*  
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贷方帐项credit account||creditor account ^VACf|0  
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借方帐项debit account||debtor account 6DWgl$[[  
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应付帐||应付未付帐account payable e,5C8Q`Z  
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应收帐||应收未收帐account receivable ilva,WFa^  
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新交易||新帐new account i@R 1/M  
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未决帐||老帐old account N{~YJ$!8  
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现金帐cash account 'oC) NpnH  
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流水帐running account *C=>X193U  
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暂记帐||未定帐suspense account ?#YE`]  
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过期帐||延滞帐overdue account||pastdue account %\Mo-Ow!\  
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杂项帐户sundry account 9 ea\vZ  
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详细帐单||明细表detail account "E?2xf|.  
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呆帐bad account =j*$ |X3W  
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会计项目title of account `eCo~(Fy  
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会计薄||帐薄account-book G&V/Gj8  
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营业报告书||损益计算表account of budiness||business report os={PQRD  
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借贷细帐||交验帐account rendered 4k_vdz  
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明细帐account stated nV:LqF=  
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与…银行开立一户头to open an account with ,J>5:ht(6  
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与…银行建立交易to keep account with gy0haW  
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继续记帐to keep account qI<mjB{3`  
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与…有交易to have an account with 5nO% Ke=  
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作成会计帐||有往来帐项to make out an account with \lC   
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清算||清理债务to make up an account *nsAgGKKM^  
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清洁帐目||与…停止交易to close ones account with F
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结帐to close an account _Bp1co85MQ  
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清理未付款to ask an account||to demand an account 7C2&NyWJ  
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结清差额to balance the account with m[@Vf9  
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清算to settle an account||to liquidate an account||to square an account 'fNKlPMv4D  
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审查帐目||监查帐目to audit an account R &4Z*?S  
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检查帐目to examine an account L tKI3ou  
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转入A的帐户to charge the amount to As account w7n373y%  
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以计帐方式付款to pay on account \S)2  
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代理某人||为某人on ones account||on account of one $CE[MZ&S  
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为自己计算||独立帐目on ones own account PSmfiaThwo  
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由某人收益并负风险on ones account and risk||for ones account and risk -sMyt HH.  
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由某人负担for ones account||for account of one X+n`qiwq  
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按某人指示||列入某人帐户by order and for account of one &wetzC)  
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列入5月份帐目for May account s/1 #DM"  
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编入某中帐项下to pass to the account of||to place to the account of [[)_BmS5r  
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寄出清算书to send in an account||to send in render an account ;</Twm;:  
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支票薄cheque book `HX3|w6W;  
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支票陈票人cheque drawer (3EUy"z-  
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持票人cheque holder En9R>A;`  
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不记名支票cheque to bearer||bearer cheque PX3  
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记名支票||认人支票cheque to order WaYO1
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到期支票antedated cheque $au2%NL  
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未到期支票postdated cheque m,NMTyJoz  
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保付支票certified cheque R|t;p!T  
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未获兑现支票，退票returned cheque lCE2SKj  
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横线支票crossed cheque gDhl-  
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普通横线general crossing r!M#7FDs(  
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特别横线special crossing n8?KSQy$  
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空白支票blank cheque j%GbgJ  
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失效支票，过期支票stale cheque z.A4x#>-  
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普通支票open cheque e)br`CD%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SUSc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4'_L W?DS  
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支票换现金||兑现to cash a cheque dzpj9[  
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清理票款to clear a cheque Xl
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保证兑现to certify a cheque cF-Jc}h  
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填写支票数额to fill up a cheque y-D>xV
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支票上划线to cross a cheque k9.u[y.  
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开发支票to make out a cheque @^w!% ?J  
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签发支票，开立支票to draw a cheque||to issue a cheque #c8"  
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透支支票to overdraw a cheque EbHUGCMO  
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背书支票to endorse a cheque dja9XWOg  

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请付票款||清付票款to pay a cheque||to honour a cheque $n_sGr  
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支票退票to dishonour a cheque tL|L"t_5x  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque A`mf 8'nTG  
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提示要求付款to present for payment T1LtO O  
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见票即付持票人payable to bearer Nj@k|_1
 
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支付指定人payable to order VX2KE@  
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已过期||无效out of date||stale m>yk4@a  
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请给出票人R/D||refer to drawer *RD9gIze  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MMqkNe  
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文字与数字不一致words and figures differ KwndY,QD  
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支票 /pan{.< k  
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时间已过account closed (C={/waJ  
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时间已过effects not cleared *[*LtyCQt4  
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停止付款payment stopped @+h 2R  
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支票毁损cheque mutilated M;OY+|uA  
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汇款||寄钱to remit||to send money kU $P?RD
  
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寄票供取款||支票支付to send a cheque for payment AX}l~ sv  
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寄款人a remitter cG1- .,r  
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收款人a remittee %>`0hk88  
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国外汇票foreign Bill %$|=_K)Ks  
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国内汇票inland Bill Tu95qL~^  
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跟单汇票documentary bill ysm)B?+k  
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空头汇票accommodation bill Z8$n-0Ww  
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原始汇票original bill _]:wltPv  
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改写||换新票据renewed bill 0mk-o  
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即期汇票sight bill||bill on demand `Mx&, ;x  
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…days after date||…days after date…日后付款 5#kN<S!  
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…months after date||…months after date…月后付款 <j CD^  
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见票后…日付款…days after sight||…days sight #+$pE@u7A  
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见票后…月付款…months after sight||…months sight o2p;$W4`  
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同组票据set of bills 7O)j]eeoL  
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单张汇票sola of exchange||sole of exchange $:&?
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远期汇票usance bill||bill at usance 8&d
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长期汇票long bill a+wc"RQ |  
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短期汇票short bill 1rhEk|pGZ  
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逾期汇票overdue bill ;{@jj0h;  
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宽限日期days of grace A4C4xts]N  
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电汇telegraphic transfer （T.T） 2!UNFv#=$  
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邮汇postal order||postal note （Am.）||post office order||money order sE,Q: @H5  
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本票promissory note （P/N） "0ITW46n  
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押汇负责书||押汇保证书letter of hypothecation |l*#pN&L  
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副保||抵押品||付属担保物collateral security Oyfc!  
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担保书trust receipt||letter of indemnity |VY+!  
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承兑||认付acceptance s'4S,  
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单张承兑general acceptance (x.O]8GKP  
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有条件承兑qualified acceptance "R"7'sJMI  
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附条件认付conditional acceptance i[gq8%  
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部分认付partial acceptance   Zcaec#