[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。   0{XT#H  
会计报表statement of account k3KT' :*  
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往来帐目account current gI"cZ h3}  
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现在往来帐||存款额current accout TQPrOs?  
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销货帐account sales SBdd_Fn  
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共同计算帐项joint account X?;iSekI4  
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未决帐项outstanding account &pR 8sySu  
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贷方帐项credit account||creditor account 2E`mbT,v&  
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借方帐项debit account||debtor account JIHIKH-#  
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应付帐||应付未付帐account payable YW&`PJ9o  
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应收帐||应收未收帐account receivable \=`jo$S  
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新交易||新帐new account 7+IRI|d  
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未决帐||老帐old account wXKt)3dmu  
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现金帐cash account ez)Ks`  
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流水帐running account fO .=i1 E}  
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暂记帐||未定帐suspense account H*+7{;$  
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过期帐||延滞帐overdue account||pastdue account ^U96p0H"T  
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杂项帐户sundry account 
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详细帐单||明细表detail account `&xdSH  
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呆帐bad account m/(/!MVy  
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会计项目title of account 5,V*aP  
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会计薄||帐薄account-book &^uaoB0  
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营业报告书||损益计算表account of budiness||business report ^N 4Y*NtV7  
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借贷细帐||交验帐account rendered F:[[
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明细帐account stated %g3QE:(2@q  
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与…银行开立一户头to open an account with OL:hNbw'~T  
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与…银行建立交易to keep account with _bg Zl  
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继续记帐to keep account x!pd50-  
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与…有交易to have an account with ,1lW`Krx  
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作成会计帐||有往来帐项to make out an account with !8W0XUqh+  
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清算||清理债务to make up an account TL7qOA7^X  
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清洁帐目||与…停止交易to close ones account with [Fk|m1i!  
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结帐to close an account xy$aFPH!-  
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清理未付款to ask an account||to demand an account CtD<%v3`  
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结清差额to balance the account with h<PS<  
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清算to settle an account||to liquidate an account||to square an account .Zs.O/  
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审查帐目||监查帐目to audit an account V2@(BliP  
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检查帐目to examine an account }S13]Kk?=  
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转入A的帐户to charge the amount to As account j>v8i bS(  
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以计帐方式付款to pay on account J
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代理某人||为某人on ones account||on account of one fmUrwI1 %  
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为自己计算||独立帐目on ones own account {cdrMP@""  
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由某人收益并负风险on ones account and risk||for ones account and risk 4ISIg\:c*  
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由某人负担for ones account||for account of one [E2".F3  
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按某人指示||列入某人帐户by order and for account of one uLI;_,/:  
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列入5月份帐目for May account As tuM]  
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编入某中帐项下to pass to the account of||to place to the account of ']OT7)_
 
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寄出清算书to send in an account||to send in render an account V^} $f3\B  
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支票薄cheque book jpMMnEVj6P  
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支票陈票人cheque drawer :x?G[x=  
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持票人cheque holder yK_$d0ZGE~  
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不记名支票cheque to bearer||bearer cheque %8P6l D  
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记名支票||认人支票cheque to order H87k1^}HV  
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到期支票antedated cheque ;H?tcb*  
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未到期支票postdated cheque w.=rea~  
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保付支票certified cheque U\[b qw  
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未获兑现支票，退票returned cheque A[:(#iR5-E  
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横线支票crossed cheque ^r{N^   
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普通横线general crossing $vnx)#r3  
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特别横线special crossing |HwEwL+  
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空白支票blank cheque q3
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失效支票，过期支票stale cheque t&_X{!1X"w  
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普通支票open cheque ]?Q<lMG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zbvV:9N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $1k@O@F(4  
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支票换现金||兑现to cash a cheque Xv 7 no
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清理票款to clear a cheque 3L{)Y`P  
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保证兑现to certify a cheque Hv%$6,/*v  
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填写支票数额to fill up a cheque A!R'/m'VG  
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支票上划线to cross a cheque q*cEosi'F?  
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开发支票to make out a cheque Wmx3@]<  
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签发支票，开立支票to draw a cheque||to issue a cheque m
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透支支票to overdraw a cheque tjx|;m7  
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背书支票to endorse a cheque ]kF1~kXBe  
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请付票款||清付票款to pay a cheque||to honour a cheque > }kZXeR|  
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支票退票to dishonour a cheque -"?~By}<C  
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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 <2~DI0pp(  
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提示要求付款to present for payment $8SSu|O+x  
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见票即付持票人payable to bearer ixE w!t  
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支付指定人payable to order O\ )Kg2  
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已过期||无效out of date||stale LXPO@2QF  
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请给出票人R/D||refer to drawer 7>0u N|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3i' 01z  
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文字与数字不一致words and figures differ #9~,d<H  
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支票 rS8\Vf]F  
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时间已过account closed dnQ6R as  
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时间已过effects not cleared P #`M8k  
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停止付款payment stopped }xi?vAaTl  
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支票毁损cheque mutilated 7YK6e  
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汇款||寄钱to remit||to send money C=v+e%)x@  
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寄票供取款||支票支付to send a cheque for payment  N&kUTSd  
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寄款人a remitter udIm}jRA"  
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收款人a remittee $!y^t$u$@  
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国外汇票foreign Bill $ `ptSR  
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国内汇票inland Bill 96
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跟单汇票documentary bill gsM^Pu09ud  
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空头汇票accommodation bill vNuws_  
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原始汇票original bill Kg"eS`-  
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改写||换新票据renewed bill >A6W^J|[  
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即期汇票sight bill||bill on demand 
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…days after date||…days after date…日后付款 3W_7xLA  
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…months after date||…months after date…月后付款 -.8K"j{N  
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见票后…日付款…days after sight||…days sight Ng*-Bw)p]  
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见票后…月付款…months after sight||…months sight q{f\_2[  
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同组票据set of bills U.P1KRY|=  
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单张汇票sola of exchange||sole of exchange 43M. Hj]  
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远期汇票usance bill||bill at usance ]YFjz/f  
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长期汇票long bill /NCN wAj7  
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短期汇票short bill l/zv >  
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逾期汇票overdue bill PN]hG,q*4O  
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宽限日期days of grace ly*v|(S&  
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电汇telegraphic transfer （T.T） A"b31*_  
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邮汇postal order||postal note （Am.）||post office order||money order fTy:Re  
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本票promissory note （P/N） 1[Yl8W%pj  
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押汇负责书||押汇保证书letter of hypothecation 4uoZw3 O  
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副保||抵押品||付属担保物collateral security {*O+vtir%  
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担保书trust receipt||letter of indemnity c{y'&3\  
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承兑||认付acceptance B;=Z^$%T  
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单张承兑general acceptance |wuTw|  
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有条件承兑qualified acceptance =h-EN_[  
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附条件认付conditional acceptance fG>3g S6&  
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部分认付partial acceptance   >e6OlIW