[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。   XHW {EVcF  
会计报表statement of account /H)l\m +  
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往来帐目account current 8<P.>u  
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现在往来帐||存款额current accout {KR/
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销货帐account sales 0FXM4YcrJO  
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共同计算帐项joint account  d(k`Yk8  
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未决帐项outstanding account 'oo]oeJ-  
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贷方帐项credit account||creditor account mv5!fp_*7  
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借方帐项debit account||debtor account 1cUC>_%?  
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应付帐||应付未付帐account payable w+}KX><r  
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应收帐||应收未收帐account receivable )U8F6GIC&}  
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新交易||新帐new account  xU)~)eK  
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未决帐||老帐old account  d+=;sJ  
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现金帐cash account IDv@r\Xw  
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流水帐running account n_iq85  
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暂记帐||未定帐suspense account 3&_(D)+  
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过期帐||延滞帐overdue account||pastdue account ~d28"p.7  
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杂项帐户sundry account 2Ask]  
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详细帐单||明细表detail account D`iWf3a.  
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呆帐bad account *j8w" 4  
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会计项目title of account #kk_iS>8  
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会计薄||帐薄account-book H`m|R  
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营业报告书||损益计算表account of budiness||business report Z 5_MSPm  
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借贷细帐||交验帐account rendered [BmondOx  
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明细帐account stated XA>@0E>1r  
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与…银行开立一户头to open an account with 7RTp+FC]  
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与…银行建立交易to keep account with ln#Lx&r;|  
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继续记帐to keep account f`P%aX'cBQ  
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与…有交易to have an account with / k(0}g=\  
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作成会计帐||有往来帐项to make out an account with 5k<qJ9  
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清算||清理债务to make up an account eB^:+h#A_  
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清洁帐目||与…停止交易to close ones account with ES<"YF  
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结帐to close an account -@<k)hWr  
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清理未付款to ask an account||to demand an account ]7fqVOiOu  
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结清差额to balance the account with e(,sFhR  
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清算to settle an account||to liquidate an account||to square an account tAPqbi$a  
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审查帐目||监查帐目to audit an account B}C"Xc  
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检查帐目to examine an account RiIJ#:6+^I  
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转入A的帐户to charge the amount to As account Wu,' S;>C  
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以计帐方式付款to pay on account $7T
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代理某人||为某人on ones account||on account of one ;SEH|_/  
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为自己计算||独立帐目on ones own account 9axJ2J'g  
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由某人收益并负风险on ones account and risk||for ones account and risk +3(1QgYM%  
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由某人负担for ones account||for account of one a<B[~J4i  
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按某人指示||列入某人帐户by order and for account of one ?J<Y]  
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列入5月份帐目for May account q.`+d[Q2  
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编入某中帐项下to pass to the account of||to place to the account of <]r.wn=}M  
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寄出清算书to send in an account||to send in render an account j{?,nJdQ  
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支票薄cheque book oe}nrkmb  
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支票陈票人cheque drawer 1a;Le8  
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持票人cheque holder -x=abyD  
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不记名支票cheque to bearer||bearer cheque X 2hV)8Sk  
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记名支票||认人支票cheque to order axW3#3#`  
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到期支票antedated cheque TK<~(Dk  
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未到期支票postdated cheque D$ zKkPYI  
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保付支票certified cheque Y O;N9wu3f  
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未获兑现支票，退票returned cheque w'oP{=y[  
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横线支票crossed cheque -e_IDE  
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普通横线general crossing L\|p8j
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特别横线special crossing rK)aR  
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空白支票blank cheque t"k6wv;Tq  

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失效支票，过期支票stale cheque G{ ~pA4  
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普通支票open cheque xvOGE]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 . #`lW7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Sd/?xyF1(  
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支票换现金||兑现to cash a cheque m"*j J.MX  
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清理票款to clear a cheque "Opk:;.  
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保证兑现to certify a cheque Sn=|Q4ZN  
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填写支票数额to fill up a cheque V)#se"GV  
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支票上划线to cross a cheque ) 7@f{E#w  
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开发支票to make out a cheque .U|irDO  
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签发支票，开立支票to draw a cheque||to issue a cheque |hms'n0  
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透支支票to overdraw a cheque C-!!1-Eq?:  
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背书支票to endorse a cheque .%)FK#s-  
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请付票款||清付票款to pay a cheque||to honour a cheque wGdnv}#  
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支票退票to dishonour a cheque H]&a}WQ_  
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拒付支票to refuse a cheque +vOlA#t%Z  
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拒付支票to stop payment of a cheque wh4ik`S 1  
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提示要求付款to present for payment `o~dQb/k+  
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见票即付持票人payable to bearer J2A+x\{<  
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支付指定人payable to order kA3nhBH  
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已过期||无效out of date||stale /{Ff)<Q.Z  
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请给出票人R/D||refer to drawer [:M:6JJ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A4;EtW+F  
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文字与数字不一致words and figures differ ,w>WuRN"  
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支票 E=N44[`.G  
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时间已过account closed b| e7mis@  
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时间已过effects not cleared -nBb -y  
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停止付款payment stopped  :{#%_^}k  
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支票毁损cheque mutilated eK<X7m^  
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汇款||寄钱to remit||to send money /-Saz29f^Q  
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寄票供取款||支票支付to send a cheque for payment %BdQ.\4DS  
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寄款人a remitter G8]DK3#  
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收款人a remittee 5|T[:m  
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国外汇票foreign Bill ,'FH[2  
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国内汇票inland Bill J%8M+!`F  
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跟单汇票documentary bill R`IFKmA EJ  
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空头汇票accommodation bill S5Hb9m&&  
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原始汇票original bill +"sjkdum1  
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改写||换新票据renewed bill xj6@85^  
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即期汇票sight bill||bill on demand y4@zi"G  
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…days after date||…days after date…日后付款 11'^JmKA  
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…months after date||…months after date…月后付款 J?oI%r7^  
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见票后…日付款…days after sight||…days sight l x'^vK%F  
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见票后…月付款…months after sight||…months sight '-,$@l#  
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同组票据set of bills VW$a(G_h  
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单张汇票sola of exchange||sole of exchange z[cs/x  
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远期汇票usance bill||bill at usance *(,zPn,  
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长期汇票long bill =O1py_m  
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短期汇票short bill !y$:}W?_  
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逾期汇票overdue bill 8|"26UwD/  
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宽限日期days of grace N^TE ;BM  
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电汇telegraphic transfer （T.T） sGp]jqX2,m  
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邮汇postal order||postal note （Am.）||post office order||money order 4lF(..Ix  
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本票promissory note （P/N） ln2lFfz
 
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押汇负责书||押汇保证书letter of hypothecation 7C>5Xyy J  
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副保||抵押品||付属担保物collateral security VR XK/dZ  
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担保书trust receipt||letter of indemnity v;o/M6GL5  
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承兑||认付acceptance ,<t)aZL,A;  
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单张承兑general acceptance _]t^F9l  
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有条件承兑qualified acceptance Db K(Rh_ K  
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附条件认付conditional acceptance P[%nD cB  
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部分认付partial acceptance   80%L!x|