[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。   pmWy:0R  
会计报表statement of account |&W4Dkn  
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往来帐目account current S1Od&
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现在往来帐||存款额current accout ~|O;Sdo=  
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销货帐account sales (hZNWQ0  
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共同计算帐项joint account #5{xWMp/0  
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未决帐项outstanding account b1i~F45h  
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贷方帐项credit account||creditor account O-W[^r2e  
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借方帐项debit account||debtor account >yn]h4
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应付帐||应付未付帐account payable ~Y*.cGA  
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应收帐||应收未收帐account receivable %@)q=*=y  
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新交易||新帐new account ^/%Y]d$  
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未决帐||老帐old account H\<0{#F  
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现金帐cash account b3%a4Gg&  
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流水帐running account $J)`Ru6.  
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暂记帐||未定帐suspense account OT|0_d?bD  
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过期帐||延滞帐overdue account||pastdue account a+k3wzJ  
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杂项帐户sundry account AFYdBK]  
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详细帐单||明细表detail account ?-`&YfF  
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呆帐bad account Wk/Q~o  
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会计项目title of account >/%XP_q%`e  
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会计薄||帐薄account-book Vr%ef:uVV  
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营业报告书||损益计算表account of budiness||business report ^7;s4q  
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借贷细帐||交验帐account rendered n:1Ijh 1  
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明细帐account stated WNKP';(a@G  
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与…银行开立一户头to open an account with ?Drq!?3PDc  
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与…银行建立交易to keep account with _./s[{ek  
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继续记帐to keep account K1]3zLnS  
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与…有交易to have an account with e6jA4X+a  
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作成会计帐||有往来帐项to make out an account with uKvdL "  
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清算||清理债务to make up an account C_8_sbZ/  
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清洁帐目||与…停止交易to close ones account with SPt/$uYJ  
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结帐to close an account 6o(IL-0]c  
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清理未付款to ask an account||to demand an account f
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结清差额to balance the account with xz.Jmv  
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清算to settle an account||to liquidate an account||to square an account 3Ke6lV)uq  
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审查帐目||监查帐目to audit an account R]&Csr#~  
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检查帐目to examine an account *K;)~@n  
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转入A的帐户to charge the amount to As account :,Y
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以计帐方式付款to pay on account 2(@2z[eKr  
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代理某人||为某人on ones account||on account of one Dn 0L%?_  
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为自己计算||独立帐目on ones own account D48e30  
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由某人收益并负风险on ones account and risk||for ones account and risk e!*]y&W  
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由某人负担for ones account||for account of one ?I[8rzBWU  
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按某人指示||列入某人帐户by order and for account of one & mOn]  
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列入5月份帐目for May account 2lpPN [~d  
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编入某中帐项下to pass to the account of||to place to the account of rwLKY.J]  
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寄出清算书to send in an account||to send in render an account RQQ'Wg  
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支票薄cheque book Ux=~-}<-w  
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支票陈票人cheque drawer p *Q-o  
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持票人cheque holder `#ruZM066  
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不记名支票cheque to bearer||bearer cheque "KP]3EyPc  
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记名支票||认人支票cheque to order ^ 0YQlT98  
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到期支票antedated cheque 0vjCSU-X  
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未到期支票postdated cheque 5=C?,1F$A  
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保付支票certified cheque <{cY2cx~3  
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未获兑现支票，退票returned cheque fc3nQp7  
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横线支票crossed cheque IVh5SS  
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普通横线general crossing .5Y{Yme  
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特别横线special crossing uNn1qV  
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空白支票blank cheque t}R!i-D|HB  
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失效支票，过期支票stale cheque :Ob4WU  
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普通支票open cheque X>7Pqn'
 
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oA5Qk3b:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K7C <}y  
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支票换现金||兑现to cash a cheque ?&0CEfa?  
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清理票款to clear a cheque Ydsnu  
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保证兑现to certify a cheque w@2NXcmw  
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填写支票数额to fill up a cheque axnVAh|}S  
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支票上划线to cross a cheque W!el[@  
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开发支票to make out a cheque ~yN>9fU  
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签发支票，开立支票to draw a cheque||to issue a cheque ow (YgM>t  
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透支支票to overdraw a cheque ]S(nA!]  
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背书支票to endorse a cheque Ei,
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请付票款||清付票款to pay a cheque||to honour a cheque \o?  
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支票退票to dishonour a cheque _rUsb4r  
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拒付支票to refuse a cheque iaaD1<m  
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拒付支票to stop payment of a cheque \xtmd[7lb<  
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提示要求付款to present for payment #kEa&Se  
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见票即付持票人payable to bearer h3L{zOff  

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支付指定人payable to order c_bIadE{  
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已过期||无效out of date||stale ul3._Q  
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请给出票人R/D||refer to drawer My!<_Hp-W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gvw:h9v  
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文字与数字不一致words and figures differ lf\]^yM #  
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支票 {1V~`1(w  
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时间已过account closed +,"/z\QO  
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时间已过effects not cleared ?[}r& f  
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停止付款payment stopped Pwn3/+"%K  
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支票毁损cheque mutilated 'a`cK;X9F  
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汇款||寄钱to remit||to send money *"\QR>n  
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寄票供取款||支票支付to send a cheque for payment 7{%_6b"  
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寄款人a remitter /UP&TyZ  
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收款人a remittee s9R#rwI
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国外汇票foreign Bill kjVUG >e>  
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国内汇票inland Bill (_h=|VjK(I  
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跟单汇票documentary bill e"7<&% Oq  
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空头汇票accommodation bill LqNt.d @  
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原始汇票original bill RT+pB{Y  
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改写||换新票据renewed bill !wbO:py[8>  
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即期汇票sight bill||bill on demand '80mhrEutG  
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…days after date||…days after date…日后付款 0P_=Oy"l-  
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…months after date||…months after date…月后付款 > J
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见票后…日付款…days after sight||…days sight H*.v*ro9_  

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见票后…月付款…months after sight||…months sight 7|@FN7]5NF  
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同组票据set of bills d53Eu`QW?  
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单张汇票sola of exchange||sole of exchange &q7}HO/ @  
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远期汇票usance bill||bill at usance []-<-TqJ  
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长期汇票long bill Dnl|B\  
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短期汇票short bill 'F%h]4|1  
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逾期汇票overdue bill =TGa\iclpB  
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宽限日期days of grace R('\i/fy  
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电汇telegraphic transfer （T.T） i'B$Xr  
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邮汇postal order||postal note （Am.）||post office order||money order uovSe4q5q  
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本票promissory note （P/N） +V9(4la  
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押汇负责书||押汇保证书letter of hypothecation #h#_xh'  
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副保||抵押品||付属担保物collateral security b"2_EnE}1  
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担保书trust receipt||letter of indemnity QBCEDv&j  
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承兑||认付acceptance l15Z8hYhj  
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单张承兑general acceptance xS;tmc  
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有条件承兑qualified acceptance w}YcAnuB{%  
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附条件认付conditional acceptance {Q)sR* d  
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部分认付partial acceptance   |+Xh ^E