[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。   p%=u#QNi  
会计报表statement of account Js?]$V"  
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往来帐目account current pO3SUOP  
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现在往来帐||存款额current accout .[OUI  
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销货帐account sales aeM+ d`f  
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共同计算帐项joint account z46~@y%k  
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未决帐项outstanding account 0 /U{p,r6`  
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贷方帐项credit account||creditor account Qpc__dA\  
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借方帐项debit account||debtor account A$0fKko  
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应付帐||应付未付帐account payable #.)0xfGW)n  
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应收帐||应收未收帐account receivable c4eBt))}V  
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新交易||新帐new account Btn]}8K  
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未决帐||老帐old account 56kI 5:  
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现金帐cash account sWnLEw  
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流水帐running account s R/F"  
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暂记帐||未定帐suspense account *#+An<iT ;  
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过期帐||延滞帐overdue account||pastdue account pB0 \\wR  
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杂项帐户sundry account ,UF_`|  
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详细帐单||明细表detail account s& 3Vg7B  
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呆帐bad account z9Rp`z&`E  
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会计项目title of account 8VXH+5's  
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会计薄||帐薄account-book Z=vU}S>r|v  
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营业报告书||损益计算表account of budiness||business report xdkZdx>N  
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借贷细帐||交验帐account rendered oe-\ozJ0  
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明细帐account stated svH !1b  
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与…银行开立一户头to open an account with z!9-
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与…银行建立交易to keep account with ePo}y])2  
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继续记帐to keep account :eVq#3}  
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与…有交易to have an account with P+/e2Y  
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作成会计帐||有往来帐项to make out an account with \ }G>8^  
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清算||清理债务to make up an account F7#J
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清洁帐目||与…停止交易to close ones account with 8bld3p"^  
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结帐to close an account r_A$DaC]  
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清理未付款to ask an account||to demand an account P5ywhw-  
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结清差额to balance the account with 7-fb.V9  
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清算to settle an account||to liquidate an account||to square an account 7 B66]3v  
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审查帐目||监查帐目to audit an account uoh7Sz5!^  
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检查帐目to examine an account 63IM]J  
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转入A的帐户to charge the amount to As account Ml-6 OvQ7g  
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以计帐方式付款to pay on account \:LW(&[!  
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代理某人||为某人on ones account||on account of one dioGAai'  
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为自己计算||独立帐目on ones own account SQ+Gvq%Q]  
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由某人收益并负风险on ones account and risk||for ones account and risk >Y@H4LF;1x  
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由某人负担for ones account||for account of one 5L}/&^E#p  
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按某人指示||列入某人帐户by order and for account of one qwAT>4  
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列入5月份帐目for May account SOao
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编入某中帐项下to pass to the account of||to place to the account of 1s;Saq+  
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寄出清算书to send in an account||to send in render an account gbD KE{  
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支票薄cheque book :\_ 5oVb  
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支票陈票人cheque drawer K3l95he  
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持票人cheque holder ]T) 'Hb  
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不记名支票cheque to bearer||bearer cheque ql ~J8G9  
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记名支票||认人支票cheque to order :[d9tm  
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到期支票antedated cheque 9;If&uM  
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未到期支票postdated cheque I5W~g.<6  
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保付支票certified cheque j5h-dK  
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未获兑现支票，退票returned cheque /g.U&oI]D  
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横线支票crossed cheque 8RHUeRX  
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普通横线general crossing 5IpDeJ$  
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特别横线special crossing qcRs$-J  
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空白支票blank cheque c1gQ cqF  
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失效支票，过期支票stale cheque &,)&%Sg[  
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普通支票open cheque fd9k?, zM  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N)Z?Z+} h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -%4,@ x`  
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支票换现金||兑现to cash a cheque ]]Ufa
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清理票款to clear a cheque ,"0:3+(8;  
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保证兑现to certify a cheque L{Vqh0QD&  
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填写支票数额to fill up a cheque 28u_!f[  
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支票上划线to cross a cheque GsM<2@?  
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开发支票to make out a cheque PeEj&4k  
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签发支票，开立支票to draw a cheque||to issue a cheque #A8sLkY  
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透支支票to overdraw a cheque L9#g)tf 8T  
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背书支票to endorse a cheque [z9Z5sLO  
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请付票款||清付票款to pay a cheque||to honour a cheque iO; 7t@]-  
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支票退票to dishonour a cheque \xoP)Ub>  
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拒付支票to refuse a cheque Kx JqbLUC  
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拒付支票to stop payment of a cheque BIL Lq8)  
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提示要求付款to present for payment 5l*&>C[(i  
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见票即付持票人payable to bearer <Q?F?.^ e  
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支付指定人payable to order 0{R=9wcc  
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已过期||无效out of date||stale wj0\$NQ=x  
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请给出票人R/D||refer to drawer A^<i L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c!9nnTap  
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文字与数字不一致words and figures differ [ibu/W$  
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支票 `W*U4?M  
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时间已过account closed Dm<A ^
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时间已过effects not cleared ZzT9j~  
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停止付款payment stopped a!AA]  
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支票毁损cheque mutilated !d0kV,F:  
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汇款||寄钱to remit||to send money pg)WKbV  
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寄票供取款||支票支付to send a cheque for payment [E juUElr  
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寄款人a remitter & FN.:_E  
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收款人a remittee b2&0Hx  
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国外汇票foreign Bill .5ha}=
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国内汇票inland Bill \n|EM@=eE  
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跟单汇票documentary bill ={@6{-tl  
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空头汇票accommodation bill Od,qbU4O  
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原始汇票original bill -**g ~ty)  
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改写||换新票据renewed bill ud@%5d  
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即期汇票sight bill||bill on demand XrGglBIV  
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…days after date||…days after date…日后付款 rlSeu5X6  
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…months after date||…months after date…月后付款 6HWE~`ok6  
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见票后…日付款…days after sight||…days sight u.m[u)HQ  
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见票后…月付款…months after sight||…months sight >rmqBDKaQ  
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同组票据set of bills &d?CCb$|0Y  
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单张汇票sola of exchange||sole of exchange |a`Sc%  
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远期汇票usance bill||bill at usance 2,b(,3{`4:  
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长期汇票long bill m6\E$;`  
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短期汇票short bill pis`$_kmwV  
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逾期汇票overdue bill J~zUp(>K  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） K6/Q}W
 
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邮汇postal order||postal note （Am.）||post office order||money order aFb==73aLw  
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本票promissory note （P/N） *K6g\f]b#  
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押汇负责书||押汇保证书letter of hypothecation Hz1%x  
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副保||抵押品||付属担保物collateral security fF$<7O)+]  
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担保书trust receipt||letter of indemnity tqvN0vY5  
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承兑||认付acceptance .9on@S  
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单张承兑general acceptance pMx*F@&nU  
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有条件承兑qualified acceptance iZ3IdiZ  
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附条件认付conditional acceptance /yDz/>ID\  
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部分认付partial acceptance   "/*\1v9