[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。   Z*f%R\u  
会计报表statement of account po'b((q  

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往来帐目account current uYWgNNxdmo  
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现在往来帐||存款额current accout h~]e~u V  
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销货帐account sales 0G-obHe0  
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共同计算帐项joint account ?<^8,H  
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未决帐项outstanding account Ipq0 1 +  
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贷方帐项credit account||creditor account  !QvmzuK  
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借方帐项debit account||debtor account _EP]|DTfr  
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应付帐||应付未付帐account payable `Mt|+iT$p  
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应收帐||应收未收帐account receivable 8<T~AU8'*  
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新交易||新帐new account \b$pH  
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未决帐||老帐old account lEwQj[ k  
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现金帐cash account %Rf9KQ  
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流水帐running account  )sdHJ  
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暂记帐||未定帐suspense account ^o _J0 ]m  
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过期帐||延滞帐overdue account||pastdue account 7?uDh'utt  
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杂项帐户sundry account '6){~ee S  
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详细帐单||明细表detail account v'?o#_La+  
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呆帐bad account ReM]I<WuY  
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会计项目title of account D=3Z] 'A  
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会计薄||帐薄account-book /%,aX[  
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营业报告书||损益计算表account of budiness||business report eHs38X  
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借贷细帐||交验帐account rendered pL[3,.@WA  
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明细帐account stated }ff^^7_  
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与…银行开立一户头to open an account with =8*ru\L:hr  
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与…银行建立交易to keep account with g)$KN,gGuO  
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继续记帐to keep account pi#a!Quf\  
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与…有交易to have an account with oidK_mU9q  
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作成会计帐||有往来帐项to make out an account with (*6 .-Xn  
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清算||清理债务to make up an account LdO
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清洁帐目||与…停止交易to close ones account with )h0>e9z>Y  
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结帐to close an account E.Th}+
  

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清理未付款to ask an account||to demand an account v_U/0 0
  
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结清差额to balance the account with z(.,BB[  
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清算to settle an account||to liquidate an account||to square an account ^q& Rl\  
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审查帐目||监查帐目to audit an account U
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检查帐目to examine an account Uj 4HV d  
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转入A的帐户to charge the amount to As account A-L)2.M  
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以计帐方式付款to pay on account :?z@T[-  
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代理某人||为某人on ones account||on account of one ^e_uprZWm  
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为自己计算||独立帐目on ones own account }LX!dDuwA  
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由某人收益并负风险on ones account and risk||for ones account and risk g%^/^<ei  
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由某人负担for ones account||for account of one x+%> 2qgj"  
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按某人指示||列入某人帐户by order and for account of one b"td]H3h  
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列入5月份帐目for May account \YF;/KwX$  
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编入某中帐项下to pass to the account of||to place to the account of i~<.@&vt  
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寄出清算书to send in an account||to send in render an account `GY]JVW  
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支票薄cheque book &FZ~n?;hQ  
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支票陈票人cheque drawer k
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持票人cheque holder wA,-!m  
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不记名支票cheque to bearer||bearer cheque ].QzOV'  
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记名支票||认人支票cheque to order aqi] 5,  
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到期支票antedated cheque r=RiuxxTq  
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未到期支票postdated cheque ~Hx>yn94e  
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保付支票certified cheque (ze
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未获兑现支票，退票returned cheque v//Drj  
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横线支票crossed cheque C,<FV+r=^  
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普通横线general crossing ;_=dB[M  
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特别横线special crossing G/1V4-@  
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空白支票blank cheque .SWn/Kk  
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失效支票，过期支票stale cheque ).MV1@s  
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普通支票open cheque ;s$ P?('  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?y~"\iP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S\2@~*{-
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支票换现金||兑现to cash a cheque [ofZ1hB4  
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清理票款to clear a cheque t"&qaG{  
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保证兑现to certify a cheque 6lQP+! EF  
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填写支票数额to fill up a cheque ZBc8^QZ  
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支票上划线to cross a cheque A+"'8%o9}  
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开发支票to make out a cheque mfgUf  
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签发支票，开立支票to draw a cheque||to issue a cheque *7yrm&@nG  
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透支支票to overdraw a cheque FOSC#W9E  
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背书支票to endorse a cheque yOm#c>X  
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请付票款||清付票款to pay a cheque||to honour a cheque X[1w(dU[  
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支票退票to dishonour a cheque #7naI*O  
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拒付支票to refuse a cheque &MJ`rj[%  
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拒付支票to stop payment of a cheque ~Z$Ro/;l  
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提示要求付款to present for payment V6r*fEhrT_  

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见票即付持票人payable to bearer ;b0;66C8|  
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支付指定人payable to order D<Z ]kR(  
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已过期||无效out of date||stale 4-W~1  
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请给出票人R/D||refer to drawer G$6mtw6[M  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )S|&3
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文字与数字不一致words and figures differ B8?j"AF  
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支票 ]1|OQYG  
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时间已过account closed q 7hoI]  
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时间已过effects not cleared y+$a}=c
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停止付款payment stopped j`_tb
 
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支票毁损cheque mutilated ^2"w5F  
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汇款||寄钱to remit||to send money &IkHP/  
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寄票供取款||支票支付to send a cheque for payment +"PME1  
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寄款人a remitter r,wC5%&Za  
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收款人a remittee 3OJGBiDAr  
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国外汇票foreign Bill h{CyYsQ  
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国内汇票inland Bill 2z9N/SyN  
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跟单汇票documentary bill C40W@*6S2  
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空头汇票accommodation bill 57:27d0y  
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原始汇票original bill r1.OLn?C  
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改写||换新票据renewed bill pY (S]i  
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即期汇票sight bill||bill on demand XF9
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…days after date||…days after date…日后付款 zCSLV>.F  
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…months after date||…months after date…月后付款 |}<!O@<|  
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见票后…日付款…days after sight||…days sight \,yg@R  
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见票后…月付款…months after sight||…months sight 6 ('xIE(R  
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同组票据set of bills pcPRkYT[M  
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单张汇票sola of exchange||sole of exchange @wa<nYd  
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远期汇票usance bill||bill at usance ' g Fewo  
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长期汇票long bill n16TQe"8  
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短期汇票short bill *AA78G|  
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逾期汇票overdue bill G>W:3y  
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宽限日期days of grace +g8uV hC  
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电汇telegraphic transfer （T.T） B-aJn8>/  
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邮汇postal order||postal note （Am.）||post office order||money order rYk   
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本票promissory note （P/N） %{^kmlO  
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押汇负责书||押汇保证书letter of hypothecation KS(Ms*k;'  
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副保||抵押品||付属担保物collateral security R,[+9U|4V  
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担保书trust receipt||letter of indemnity LQ=Fck~[r  
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承兑||认付acceptance ^t
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单张承兑general acceptance ^
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有条件承兑qualified acceptance 'C|yUsBC  
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附条件认付conditional acceptance OgBZoTT  
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部分认付partial acceptance   /-jk_8@a