[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。   ?zh9d%R  
会计报表statement of account ojcA<60 '  
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往来帐目account current idLWe9gC  
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现在往来帐||存款额current accout 6wBx;y |  
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销货帐account sales +ieY:H[  
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共同计算帐项joint account 2;k*@k-t  
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未决帐项outstanding account ;D3C>7y  
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贷方帐项credit account||creditor account (/=f6^}  
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借方帐项debit account||debtor account qB5j; @r  
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应付帐||应付未付帐account payable 8m-U){r!U^  
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应收帐||应收未收帐account receivable z6U\
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新交易||新帐new account {&cJDqz5=  
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未决帐||老帐old account fa-IhB1!K  
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现金帐cash account R_ B7EP  
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流水帐running account P0S Qr?W  
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暂记帐||未定帐suspense account n&L+wqJ  
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过期帐||延滞帐overdue account||pastdue account ];VA!++  
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杂项帐户sundry account ?~l6K(*2  
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详细帐单||明细表detail account Umz KY  
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呆帐bad account @GPCw E1  
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会计项目title of account e{h<g>7  
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会计薄||帐薄account-book d:_t-ZZo  
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营业报告书||损益计算表account of budiness||business report jk"`Z<j~  
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借贷细帐||交验帐account rendered T!-\@PB !  
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明细帐account stated a[v0%W ]u  
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与…银行开立一户头to open an account with x* DarSk  
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与…银行建立交易to keep account with #mlS}~n  
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继续记帐to keep account NnO~dRx{  
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与…有交易to have an account with 6T>mW#E&  
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作成会计帐||有往来帐项to make out an account with uzXCIv@  
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清算||清理债务to make up an account qsL)}sC^8  
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清洁帐目||与…停止交易to close ones account with w^(<N7B3T  
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结帐to close an account QU#w%|
  
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清理未付款to ask an account||to demand an account [vge56h  
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结清差额to balance the account with u,F nAh?"  
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清算to settle an account||to liquidate an account||to square an account 2<li7c59  
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审查帐目||监查帐目to audit an account UYFwS/ RW}  
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检查帐目to examine an account l;af~ef)'  
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转入A的帐户to charge the amount to As account iM2W]  
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以计帐方式付款to pay on account *Kyw^DI  
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代理某人||为某人on ones account||on account of one CxGx8*
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为自己计算||独立帐目on ones own account -<Hu!V`+  
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由某人收益并负风险on ones account and risk||for ones account and risk 6)z?f4,  
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由某人负担for ones account||for account of one J%V-Q>L  
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按某人指示||列入某人帐户by order and for account of one :]rJGgK#  
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列入5月份帐目for May account @lCJ G!u  
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编入某中帐项下to pass to the account of||to place to the account of tyfTU5"x  
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寄出清算书to send in an account||to send in render an account p(PMZVV`  
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支票薄cheque book OS4q5;1#  
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支票陈票人cheque drawer 4&xZ]QC)O5  
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持票人cheque holder SF}<{x_  
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不记名支票cheque to bearer||bearer cheque _9tK[/h  
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记名支票||认人支票cheque to order F^N82  
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到期支票antedated cheque $={:r/R`i  
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未到期支票postdated cheque "jTKSgv+q5  
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保付支票certified cheque nB%;S  
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未获兑现支票，退票returned cheque N=5)fe%{4  
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横线支票crossed cheque FP0G]=ME  
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特别横线special crossing Di@GY!  
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空白支票blank cheque 'WI^
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失效支票，过期支票stale cheque kloR#?8A  
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普通支票open cheque [6)UhS8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2+cNo9f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >6~k9>nDb<  
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支票换现金||兑现to cash a cheque 6vp *9  
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清理票款to clear a cheque :qR=>n=  
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保证兑现to certify a cheque 9D  0dg(  
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填写支票数额to fill up a cheque R7s|`\  
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支票上划线to cross a cheque K7e4_ZGI  
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开发支票to make out a cheque ,;<RW]r-P  
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签发支票，开立支票to draw a cheque||to issue a cheque ~gI{\iNF/  
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透支支票to overdraw a cheque b?Pj< tA  
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背书支票to endorse a cheque |!H?+Jj:  
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请付票款||清付票款to pay a cheque||to honour a cheque aV`&L,Q)7E  
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支票退票to dishonour a cheque VW@
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拒付支票to refuse a cheque (QB+%2v  
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拒付支票to stop payment of a cheque wP"q<W g  
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提示要求付款to present for payment DF1<JdO+  
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见票即付持票人payable to bearer ~2
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支付指定人payable to order %G?K@5?j?  
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已过期||无效out of date||stale .~=HgOJ  
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请给出票人R/D||refer to drawer beZ(o?uK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N dR ]  
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文字与数字不一致words and figures differ ])y{BlZ  
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支票 EZ#gp^$  
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时间已过account closed b;9
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时间已过effects not cleared WOndE=(V  
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停止付款payment stopped (:$9%,x  
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支票毁损cheque mutilated ` %' z  
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汇款||寄钱to remit||to send money ha'qIT3&  
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寄票供取款||支票支付to send a cheque for payment S|2VP8xY9  
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寄款人a remitter P06.1  
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收款人a remittee 3bH5C3(u  
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国外汇票foreign Bill ]IXAucI]  
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国内汇票inland Bill O|(o8VS  
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跟单汇票documentary bill )_pt*xo  
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空头汇票accommodation bill %Ht^yemQ  
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原始汇票original bill LI:?Y_r  
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改写||换新票据renewed bill "0<Sd?Sz  
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即期汇票sight bill||bill on demand `&G}
 
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…days after date||…days after date…日后付款 xLLC)~  
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…months after date||…months after date…月后付款 J(&Gmk9&  
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见票后…日付款…days after sight||…days sight 6BR\iZ  
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见票后…月付款…months after sight||…months sight b3P9Yoj-  
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同组票据set of bills *+NZQjl'  
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单张汇票sola of exchange||sole of exchange }^IwQm*i  
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远期汇票usance bill||bill at usance p9k4w% ~:  
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长期汇票long bill u~ VswXc4  
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短期汇票short bill rL.<Z@-  
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逾期汇票overdue bill g&|4  
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宽限日期days of grace rsd2v9  
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电汇telegraphic transfer （T.T） MT;SRAmUr  
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邮汇postal order||postal note （Am.）||post office order||money order " whO}  
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本票promissory note （P/N） 2U=/<3;u  
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押汇负责书||押汇保证书letter of hypothecation N*_/@qM> a  
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副保||抵押品||付属担保物collateral security o(
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担保书trust receipt||letter of indemnity V6DBKq  
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承兑||认付acceptance UFzM#  
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单张承兑general acceptance }}4sh5z  
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有条件承兑qualified acceptance reqfgNg  
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附条件认付conditional acceptance Y
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部分认付partial acceptance   %2rHvF=