[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。   p+5#dbyr  
会计报表statement of account N~0$x,bR  
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往来帐目account current ?({PcF/  
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现在往来帐||存款额current accout =b|)Wnt2f  
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销货帐account sales Dt (:u, %  
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共同计算帐项joint account 7Im}~3NJG  
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未决帐项outstanding account m|(I} |kT3  
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贷方帐项credit account||creditor account R,fMZHAG  
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借方帐项debit account||debtor account +D6-m  
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应付帐||应付未付帐account payable !Q<8c =f  
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应收帐||应收未收帐account receivable  qT&S  
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新交易||新帐new account  m,xy4  
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未决帐||老帐old account 7H/!rx  
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现金帐cash account e2,<,~_K6  
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流水帐running account 'd~, o[x  
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暂记帐||未定帐suspense account LRfFn^FPM  
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过期帐||延滞帐overdue account||pastdue account ?eYchVq  
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杂项帐户sundry account Vj9`[1}1Z  
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详细帐单||明细表detail account g,{Ei]$
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呆帐bad account :IOn`mRYu  
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会计项目title of account P+_\}u;  
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会计薄||帐薄account-book WZDokSR  
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营业报告书||损益计算表account of budiness||business report k(w9vt0?  
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借贷细帐||交验帐account rendered ix_$Ok  
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明细帐account stated }lQn]q
 
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与…银行开立一户头to open an account with 6iAc@  
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与…银行建立交易to keep account with /=O+/)l`  
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继续记帐to keep account SieV%T0t1  
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与…有交易to have an account with XP Iu]F  
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作成会计帐||有往来帐项to make out an account with @
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清算||清理债务to make up an account oXZ@*   
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清洁帐目||与…停止交易to close ones account with }5c'ui!3H  
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结帐to close an account 07WIa@Q  
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清理未付款to ask an account||to demand an account ]NhWhJ:  
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结清差额to balance the account with wQ/@+
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清算to settle an account||to liquidate an account||to square an account 'rx,f  
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审查帐目||监查帐目to audit an account p 7E{es|J  
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检查帐目to examine an account ^xu)~:} i  
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转入A的帐户to charge the amount to As account KVe '2Q<  
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以计帐方式付款to pay on account .Im+()b&&  
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代理某人||为某人on ones account||on account of one @T=HcUP)  
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为自己计算||独立帐目on ones own account qk{UO <  
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由某人收益并负风险on ones account and risk||for ones account and risk  l e/#J  
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由某人负担for ones account||for account of one 0'2{[xF  
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按某人指示||列入某人帐户by order and for account of one nU#q@p)Xg  
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列入5月份帐目for May account ![C$H5  
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编入某中帐项下to pass to the account of||to place to the account of Kt7x'5  
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寄出清算书to send in an account||to send in render an account Xr;noV-X  
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支票薄cheque book c<x6_H6[8  
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支票陈票人cheque drawer >mltE$|  
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持票人cheque holder BC[d={_-  
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不记名支票cheque to bearer||bearer cheque v%Q7\X(  
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记名支票||认人支票cheque to order '$
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到期支票antedated cheque 1dO8[5uM7a  
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未到期支票postdated cheque C(Y6t1  
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保付支票certified cheque Ee&$9 )t  
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未获兑现支票，退票returned cheque eP?|U.on  
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横线支票crossed cheque [{*#cr f  
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普通横线general crossing N 8vl< Mq  
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特别横线special crossing X>>rv lDN  
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空白支票blank cheque }VRo:sJb  
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失效支票，过期支票stale cheque t79MBgZ  
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普通支票open cheque XN;eehB?aE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zOw]P6Gk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges IM/\t!*7  
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支票换现金||兑现to cash a cheque V'$ eun  
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清理票款to clear a cheque C*!_. <b  
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保证兑现to certify a cheque hl+Yr)0\
 
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填写支票数额to fill up a cheque 4o8!p\a  
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支票上划线to cross a cheque  2~)]E#9  
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开发支票to make out a cheque 2,\u Y}4  
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签发支票，开立支票to draw a cheque||to issue a cheque P dJ*'@~i  
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透支支票to overdraw a cheque LtQy(F%8/  
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背书支票to endorse a cheque SZPu"O\  
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请付票款||清付票款to pay a cheque||to honour a cheque "J9+~)e^!  
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支票退票to dishonour a cheque m3D'7*U  
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拒付支票to refuse a cheque + |,CIl+  
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拒付支票to stop payment of a cheque D7%89qt  
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提示要求付款to present for payment ~(8A&!#,!  
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见票即付持票人payable to bearer "hvw2lyp3  
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支付指定人payable to order rT #QA=YB  
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已过期||无效out of date||stale /~yqZD<O  
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请给出票人R/D||refer to drawer "*
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j@Dy
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文字与数字不一致words and figures differ @l?%]%v|  
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支票 wqyAEVea'8  
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时间已过account closed X;1q1X)K  
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时间已过effects not cleared h{m
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停止付款payment stopped LDNp
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支票毁损cheque mutilated 1a'JNe$  
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汇款||寄钱to remit||to send money J7xZo=@k  
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寄票供取款||支票支付to send a cheque for payment yT>T Vq/e  
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寄款人a remitter X bg7mj9c  
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收款人a remittee vQh'C.  
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国外汇票foreign Bill ,s2.l/5r;C  
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国内汇票inland Bill 1Tl("XV3
 
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跟单汇票documentary bill rB)WHx<  
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空头汇票accommodation bill D^u{zZy@e  
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原始汇票original bill p$V+IJtO(  
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改写||换新票据renewed bill l>]M^=,&7  
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即期汇票sight bill||bill on demand zk nD(%a  
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…days after date||…days after date…日后付款 ?( '%QfT  
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…months after date||…months after date…月后付款 w7 C=R8^  
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见票后…日付款…days after sight||…days sight ,i|f8pZ  
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见票后…月付款…months after sight||…months sight D%A-& =  
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同组票据set of bills 9p.>L8  
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单张汇票sola of exchange||sole of exchange "f3>20}  
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远期汇票usance bill||bill at usance :NLNxK  
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长期汇票long bill yV. P.Q  
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短期汇票short bill X] !@xlwF\  
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逾期汇票overdue bill RBXoU'.  
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宽限日期days of grace G!\xc  
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电汇telegraphic transfer （T.T） &u8c!;y$b  
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邮汇postal order||postal note （Am.）||post office order||money order cF2/}m]  
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本票promissory note （P/N） .kIf1-(<U  
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押汇负责书||押汇保证书letter of hypothecation @jHio\/_  
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副保||抵押品||付属担保物collateral security TTpF m~?(  
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担保书trust receipt||letter of indemnity \Hd B  
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承兑||认付acceptance 6ZBD$1$A!  
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单张承兑general acceptance I>aa'em  
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有条件承兑qualified acceptance R`q!~8u  
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附条件认付conditional acceptance [2V/v  
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部分认付partial acceptance   =L%3q<]p