[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。   j0B, \A  
会计报表statement of account rk*Igqf  
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往来帐目account current Z$ Fh4  
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现在往来帐||存款额current accout dd>|1'-]  
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销货帐account sales Z#BwJHh  
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共同计算帐项joint account mq`N&ABO!K  
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未决帐项outstanding account 9:4PJ%R9  
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贷方帐项credit account||creditor account w~y+Pv@   
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借方帐项debit account||debtor account :P#  
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应付帐||应付未付帐account payable 4SCb9|/Q  
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应收帐||应收未收帐account receivable ]IMBRZQqb  
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新交易||新帐new account EQ1wyKZS2g  
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未决帐||老帐old account wr,X@y%(!  
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现金帐cash account lfG]^id'  
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流水帐running account KywDp37^  
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暂记帐||未定帐suspense account EpSVHD:*  
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过期帐||延滞帐overdue account||pastdue account o
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杂项帐户sundry account y3@R>@$  
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详细帐单||明细表detail account XBe!9/'k>  
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呆帐bad account ce!0Ws+  
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会计项目title of account ' _Ij9{M  
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会计薄||帐薄account-book I!3qb-.Q  
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营业报告书||损益计算表account of budiness||business report mu`h6?v  
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借贷细帐||交验帐account rendered SE/GT:}  
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明细帐account stated m [7@l
 
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与…银行开立一户头to open an account with F33&A<(,  
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与…银行建立交易to keep account with ~/s(.oji  
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继续记帐to keep account H:byCFN-  
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与…有交易to have an account with %_Gc9SI  
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作成会计帐||有往来帐项to make out an account with 2VObj7F  
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清算||清理债务to make up an account MNd8#01q`  
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清洁帐目||与…停止交易to close ones account with !9w3/Gthj  
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结帐to close an account RMJq9a  
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清理未付款to ask an account||to demand an account V`:iun^f  
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结清差额to balance the account with $&IF#uDf  
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清算to settle an account||to liquidate an account||to square an account xZ2^lsY  
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审查帐目||监查帐目to audit an account ^|Bpo(  
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检查帐目to examine an account EP O*{bN7O  
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转入A的帐户to charge the amount to As account 4-ijuqjN  
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以计帐方式付款to pay on account N0U6N< w  
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代理某人||为某人on ones account||on account of one !a %6nBo  
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为自己计算||独立帐目on ones own account Y<1]{4Wt  
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由某人收益并负风险on ones account and risk||for ones account and risk LHy-y%?i  
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由某人负担for ones account||for account of one ^uG^XY&ItC  
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按某人指示||列入某人帐户by order and for account of one z>n<+tso  
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列入5月份帐目for May account {R5{v6m_  
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编入某中帐项下to pass to the account of||to place to the account of s#f6qj  
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寄出清算书to send in an account||to send in render an account #HgXTC  
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支票薄cheque book |dP[_nh?  
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支票陈票人cheque drawer *ud"?{)Z  
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持票人cheque holder Er 4P  
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不记名支票cheque to bearer||bearer cheque WKHEU)'!  
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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 d&!ZCq#_e  
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未到期支票postdated cheque =|@%5&.P  
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保付支票certified cheque 5)}3C_pmW  
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未获兑现支票，退票returned cheque L `7~~  
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横线支票crossed cheque EPY64{  
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普通横线general crossing ^t|CD|,K_O  
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特别横线special crossing C2 ~ t  
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空白支票blank cheque -ZmccT"8  
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失效支票，过期支票stale cheque SBj9sFZ  
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普通支票open cheque _N.N?>
  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D@M ZTb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges INm2
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支票换现金||兑现to cash a cheque uC_&?  
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清理票款to clear a cheque xB1Oh+@i  
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保证兑现to certify a cheque \'rh7!v-u  
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填写支票数额to fill up a cheque W!$aK)]4u  
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支票上划线to cross a cheque 6LGy0dWpG  
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开发支票to make out a cheque xMk0Xf'_  
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签发支票，开立支票to draw a cheque||to issue a cheque  ,ux?wa+  
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透支支票to overdraw a cheque &ct
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背书支票to endorse a cheque VEolyPcsg&  
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请付票款||清付票款to pay a cheque||to honour a cheque !n<vN@V*3d  
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支票退票to dishonour a cheque d" T">Og)  
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拒付支票to refuse a cheque gO0X- fN8  
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拒付支票to stop payment of a cheque S#IlWU  
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提示要求付款to present for payment #G[S  
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见票即付持票人payable to bearer 3$fzqFo  
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支付指定人payable to order sdk%~RN0T  
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已过期||无效out of date||stale 4Wz@^7|V5  
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请给出票人R/D||refer to drawer inO)Y]|f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EbEQ@6t  
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文字与数字不一致words and figures differ ?P<8Zw
 
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支票 PQ6.1}  
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时间已过account closed
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时间已过effects not cleared $ {Y?jJ  
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停止付款payment stopped {s]yP_  
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支票毁损cheque mutilated H0!W:cIS;l  
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汇款||寄钱to remit||to send money u"WqI[IV  
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寄票供取款||支票支付to send a cheque for payment ^0 zWiX  
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寄款人a remitter w(>mP9Cb  
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收款人a remittee ]
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国外汇票foreign Bill -w>2!@8  
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国内汇票inland Bill p#k>BHgnF  
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跟单汇票documentary bill WF'Di4   
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空头汇票accommodation bill bcVzl]9  
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原始汇票original bill *x0nAo_n  
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改写||换新票据renewed bill c8R#=^ DD  
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即期汇票sight bill||bill on demand S2^Ckg  
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…days after date||…days after date…日后付款 <B3v4f  
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…months after date||…months after date…月后付款 1u%e7  
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见票后…日付款…days after sight||…days sight o%~PWA*Qp  

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见票后…月付款…months after sight||…months sight rM{3
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同组票据set of bills 31FQ=(K  
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单张汇票sola of exchange||sole of exchange _QS+
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远期汇票usance bill||bill at usance MO1t0Myc  
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长期汇票long bill v?9  
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短期汇票short bill GfG!CG^%  
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逾期汇票overdue bill GadZ!_.f  
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宽限日期days of grace #RyX}t X,  
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电汇telegraphic transfer （T.T） U}=o3u  
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邮汇postal order||postal note （Am.）||post office order||money order |z5`h  
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本票promissory note （P/N） >~D-\,d|f  
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押汇负责书||押汇保证书letter of hypothecation $;1TP|  
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副保||抵押品||付属担保物collateral security npJyVh47  
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担保书trust receipt||letter of indemnity #
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承兑||认付acceptance {FrcpcrQa  
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单张承兑general acceptance (PM!{u=  
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有条件承兑qualified acceptance  3g#  
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附条件认付conditional acceptance ?Tr]zxtd  
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部分认付partial acceptance   {tN?)~ZQ