[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。   J~N!. i  
会计报表statement of account 1b@]^Ue  
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往来帐目account current Z,>owoP4  
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现在往来帐||存款额current accout 6?/f$,v  
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销货帐account sales 1=^ |  
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共同计算帐项joint account LfvRH?<W  
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未决帐项outstanding account NQN?CBFQ  
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贷方帐项credit account||creditor account HUel  
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借方帐项debit account||debtor account "_\77cqpTh  
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应付帐||应付未付帐account payable 98CS|NEe  
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应收帐||应收未收帐account receivable F*y7 4j,  
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新交易||新帐new account mC'<Ov<eJ  
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未决帐||老帐old account |doG}C  
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现金帐cash account ,F=FM>o  
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流水帐running account =
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暂记帐||未定帐suspense account $qiM_06  
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过期帐||延滞帐overdue account||pastdue account \ns} M3  
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杂项帐户sundry account xQNGlVipZ@  
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详细帐单||明细表detail account 4!-/m7%eF  
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呆帐bad account L$@qEsO  
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会计项目title of account r>6FJ:Tx  
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会计薄||帐薄account-book ((6?b5[  
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营业报告书||损益计算表account of budiness||business report ?BU?c:"f  
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借贷细帐||交验帐account rendered `6v24?z  
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明细帐account stated P9M%B2DQ6f  
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与…银行开立一户头to open an account with [f]:hJi  
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与…银行建立交易to keep account with )!'7!" $  
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继续记帐to keep account QiNLE'19^  
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与…有交易to have an account with E4<#6q  
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作成会计帐||有往来帐项to make out an account with <,JO  
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清算||清理债务to make up an account gj82qy\:  
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清洁帐目||与…停止交易to close ones account with +#6f)H(P]  
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结帐to close an account )ZpMB  
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清理未付款to ask an account||to demand an account qKs"L^b  
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结清差额to balance the account with afjEN y1  
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清算to settle an account||to liquidate an account||to square an account G_xql_QR  
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审查帐目||监查帐目to audit an account i GNZC{  
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检查帐目to examine an account @`
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转入A的帐户to charge the amount to As account }1NNXxQ  
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以计帐方式付款to pay on account D+7[2$:z  

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代理某人||为某人on ones account||on account of one 'fY29Xr^  
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为自己计算||独立帐目on ones own account *++}ll6  
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由某人收益并负风险on ones account and risk||for ones account and risk 8/-hODoT_  
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由某人负担for ones account||for account of one )yS8(F0  
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按某人指示||列入某人帐户by order and for account of one H )Ze{N  
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列入5月份帐目for May account U
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编入某中帐项下to pass to the account of||to place to the account of _B
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寄出清算书to send in an account||to send in render an account , jCE hb  
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支票薄cheque book l
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支票陈票人cheque drawer cpphnGj5  
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持票人cheque holder lF\2a&YRbn  
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不记名支票cheque to bearer||bearer cheque @su!9]o  
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记名支票||认人支票cheque to order 0KjCM4t  
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到期支票antedated cheque SA?1*dw)  
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未到期支票postdated cheque sk@aOv'*(  
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保付支票certified cheque AsI.8" 
 
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未获兑现支票，退票returned cheque '30JJ0  
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横线支票crossed cheque o
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普通横线general crossing LdnTdh?  
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特别横线special crossing ypx`!2Q$  
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空白支票blank cheque Q+Eqaz`  
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失效支票，过期支票stale cheque Fzz9BEw(i  
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普通支票open cheque u\km_e
  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FA;B:O@:'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n,{  
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支票换现金||兑现to cash a cheque (A-Uo   
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清理票款to clear a cheque #*3 vE& p  
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保证兑现to certify a cheque biVsbxYurq  
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填写支票数额to fill up a cheque VYrs4IFT$  
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支票上划线to cross a cheque <iM}p^jX9  
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开发支票to make out a cheque rEs!gG NN  
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签发支票，开立支票to draw a cheque||to issue a cheque !0cb f&^:  
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透支支票to overdraw a cheque %@%~<U)W  
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背书支票to endorse a cheque A \Z_br  
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请付票款||清付票款to pay a cheque||to honour a cheque t<cWMx5ra  
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支票退票to dishonour a cheque 3GZrVhU?m  
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拒付支票to refuse a cheque B:)vPO+ d  
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拒付支票to stop payment of a cheque '@#l/9
 
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提示要求付款to present for payment O! w&3 p  
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见票即付持票人payable to bearer #twl  
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支付指定人payable to order ,D`\ RV  
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已过期||无效out of date||stale WQHlf0]  
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请给出票人R/D||refer to drawer ))uki*UNK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M532>+A]Za  
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文字与数字不一致words and figures differ w5mSoKb  
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时间已过account closed )7iYx{n  
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时间已过effects not cleared y3mJO[U0 a  
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停止付款payment stopped ziD+% -  
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支票毁损cheque mutilated  ?r(Bu  
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汇款||寄钱to remit||to send money R>`TV(W`9  
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寄票供取款||支票支付to send a cheque for payment (khMjFOg  
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寄款人a remitter NFlrr*=t>  
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收款人a remittee J
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国外汇票foreign Bill _;`g*Kx  
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国内汇票inland Bill O=wu0n  
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跟单汇票documentary bill ] R  s  
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空头汇票accommodation bill [X|KXlNfm  
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原始汇票original bill |qTS{qQh{L  
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改写||换新票据renewed bill p6e9mSs  
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即期汇票sight bill||bill on demand 2Sg,b8  
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…days after date||…days after date…日后付款 D,Jyb0BW  
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…months after date||…months after date…月后付款 )w3HC($g  
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见票后…日付款…days after sight||…days sight &;O)Dw  
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见票后…月付款…months after sight||…months sight /}=Bi-  

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同组票据set of bills ayvH S&h  
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单张汇票sola of exchange||sole of exchange P,@ :?6  
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远期汇票usance bill||bill at usance ~Uz1()ftz  
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长期汇票long bill 8={"j  
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短期汇票short bill [Q=NGHB1/  
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逾期汇票overdue bill g^dPA jPQ  
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宽限日期days of grace eZ^-gk?  
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电汇telegraphic transfer （T.T） JWuF ?<+k  
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邮汇postal order||postal note （Am.）||post office order||money order Al sr6uLT1  
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本票promissory note （P/N） 8=%%C:  
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押汇负责书||押汇保证书letter of hypothecation A$9^JF0$  
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副保||抵押品||付属担保物collateral security ~HH#aXh*  
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担保书trust receipt||letter of indemnity )K4A-9pC  
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承兑||认付acceptance Kug_0+gI  
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单张承兑general acceptance eN/o}<(e  
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有条件承兑qualified acceptance (qDu|S3P  
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附条件认付conditional acceptance JO4rU- n  
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部分认付partial acceptance   #)aUKFX