[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。   BE>^;`K  
会计报表statement of account oG{0{%*@  
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往来帐目account current z_nv|5"  
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现在往来帐||存款额current accout (qo ?e2K  
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销货帐account sales B6UTo oj  
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共同计算帐项joint account weX%S&#?  
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未决帐项outstanding account kZ5;Fe\*  
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贷方帐项credit account||creditor account 'wyS9^F  
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借方帐项debit account||debtor account !1m7^3l7j  
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应付帐||应付未付帐account payable u0;k_6
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应收帐||应收未收帐account receivable /0m0" "  
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新交易||新帐new account [b:0j -  
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未决帐||老帐old account )Szn,  
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现金帐cash account u~8=ikn+T  
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流水帐running account ZyX+V?4  
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暂记帐||未定帐suspense account ()^tw5e'^  
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过期帐||延滞帐overdue account||pastdue account S'(IG m4  
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杂项帐户sundry account 1lYQR`Uh  
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详细帐单||明细表detail account ^U9b )KA  
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呆帐bad account *+TO%{4  
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会计项目title of account OIs!,G|  
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会计薄||帐薄account-book w~~[0e+E  
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营业报告书||损益计算表account of budiness||business report DfjDw/{U3L  
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借贷细帐||交验帐account rendered FI@kE19  
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明细帐account stated ~ zoZ{YqP  
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与…银行开立一户头to open an account with ikb;,Js  
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与…银行建立交易to keep account with ]u\-_PP  
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继续记帐to keep account NftR
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与…有交易to have an account with u)~::2BXAn  
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作成会计帐||有往来帐项to make out an account with >&JS-jFg  
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清算||清理债务to make up an account { 3BWT  
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清洁帐目||与…停止交易to close ones account with '/fueku  
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结帐to close an account yG<Q t+D  
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清理未付款to ask an account||to demand an account FXbalQ?^  
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结清差额to balance the account with oYX#VX  
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清算to settle an account||to liquidate an account||to square an account tj:>o#D  
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审查帐目||监查帐目to audit an account b|U3\Fmc  
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检查帐目to examine an account Bz6Zy)&sAL  
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转入A的帐户to charge the amount to As account %M-B"#OB7  
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以计帐方式付款to pay on account L)_L#]Yy  
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代理某人||为某人on ones account||on account of one #zKF/H|_R  
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为自己计算||独立帐目on ones own account 6n'XRfQp)&  
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由某人收益并负风险on ones account and risk||for ones account and risk d=:
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由某人负担for ones account||for account of one D(Yq<%Q  
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按某人指示||列入某人帐户by order and for account of one \B D'"  
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列入5月份帐目for May account Fd@
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编入某中帐项下to pass to the account of||to place to the account of |%-:qk4rG  
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寄出清算书to send in an account||to send in render an account 7eekTh, ?  
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支票薄cheque book Kly`V]XE  
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支票陈票人cheque drawer aqAWaO  
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持票人cheque holder V
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不记名支票cheque to bearer||bearer cheque wH Q$F(by  
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记名支票||认人支票cheque to order C) "|sG  
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到期支票antedated cheque T5+iX`#M  
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未到期支票postdated cheque gr")Jw7  
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保付支票certified cheque xW;-=Q  
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未获兑现支票，退票returned cheque UldG0+1d  
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横线支票crossed cheque OyG$ ]C  
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普通横线general crossing IP`;hC  
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特别横线special crossing 4u zyU_  
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空白支票blank cheque pO n>
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失效支票，过期支票stale cheque &r6VF/  
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普通支票open cheque VR>;{>~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _-*Lj;^V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kne{Tp  
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支票换现金||兑现to cash a cheque d*Y&V$?zl  
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清理票款to clear a cheque )z9)oM\  
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保证兑现to certify a cheque L{|V13?  
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填写支票数额to fill up a cheque e g#.f`  
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支票上划线to cross a cheque 5Cd>p<  
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开发支票to make out a cheque 0hXI1@8]`  
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签发支票，开立支票to draw a cheque||to issue a cheque <8[BB7  
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透支支票to overdraw a cheque k7Fa+Y)K 7  
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背书支票to endorse a cheque 5 fjeBfy  
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请付票款||清付票款to pay a cheque||to honour a cheque ]l zt"[  
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支票退票to dishonour a cheque o&1ewE(O]  
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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 [
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提示要求付款to present for payment V&<vRIsN  
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见票即付持票人payable to bearer *SQ hXTn  
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支付指定人payable to order [op!:K0  
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已过期||无效out of date||stale BB5(=n+  
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请给出票人R/D||refer to drawer =4uL1[0'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Bs(\e^}  
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文字与数字不一致words and figures differ f/RzE  
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支票 9 o6ig>C  
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时间已过account closed ED&>~~k)  
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时间已过effects not cleared &^Q-:Kxs8  
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停止付款payment stopped t
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支票毁损cheque mutilated gKoB)n<[  
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汇款||寄钱to remit||to send money RhR{EO  
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寄票供取款||支票支付to send a cheque for payment I WKq_Zjkz  
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寄款人a remitter ? cU9~=  
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收款人a remittee 0'q&7 MV  
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国外汇票foreign Bill h=h4`uA9  
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国内汇票inland Bill hZ@frbuowk  
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跟单汇票documentary bill VRden>vKN  
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空头汇票accommodation bill  *-Y`7=^$  
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原始汇票original bill |Z6M ?n  
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改写||换新票据renewed bill M~'4>h}  
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即期汇票sight bill||bill on demand 0QJ :  
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…days after date||…days after date…日后付款 3an9Rb V  
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…months after date||…months after date…月后付款 L As#g||M  
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见票后…日付款…days after sight||…days sight }+mIP:T  
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见票后…月付款…months after sight||…months sight Kd='l~rby  
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同组票据set of bills ,gO}H)v]t  
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单张汇票sola of exchange||sole of exchange x."R_>  
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远期汇票usance bill||bill at usance nj1T
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长期汇票long bill qg2fTe  
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短期汇票short bill QG1+*J76b@  
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逾期汇票overdue bill ?2(52?cJ  
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宽限日期days of grace WWEZTFL:j  
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电汇telegraphic transfer （T.T） V?L8BRnV  
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邮汇postal order||postal note （Am.）||post office order||money order BQ:hUF3  
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本票promissory note （P/N） B7QRG0   
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押汇负责书||押汇保证书letter of hypothecation 9oU1IT9   
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副保||抵押品||付属担保物collateral security Cut7  
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担保书trust receipt||letter of indemnity 'NNfzh  
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承兑||认付acceptance ;Rf@S$  
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单张承兑general acceptance _Rb>py  
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有条件承兑qualified acceptance ES)@iM?5  
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附条件认付conditional acceptance Qt\^h/zjG  
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部分认付partial acceptance   S}P rgw/