[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。   >*^SQ
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会计报表statement of account 0Nk!.gY  
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往来帐目account current l8%B RG  
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现在往来帐||存款额current accout 3F6A.Ny  
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销货帐account sales j@UE#I|h  
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共同计算帐项joint account @,G\`;Ma  
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未决帐项outstanding account m("KLp8  
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贷方帐项credit account||creditor account (2 hI  
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借方帐项debit account||debtor account Z;dR:|%)  
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应付帐||应付未付帐account payable TOvsW<cM
 
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应收帐||应收未收帐account receivable i8*(J-M  
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新交易||新帐new account +t]Ge >S  
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未决帐||老帐old account :$XlYJrjK  
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现金帐cash account 4~vn%O6n  
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流水帐running account  T#Z#YMk  
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暂记帐||未定帐suspense account {XnBj}C  
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过期帐||延滞帐overdue account||pastdue account !<h-2YF<M  
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杂项帐户sundry account uy|]@| J  
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详细帐单||明细表detail account O4^' H}*  
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呆帐bad account D3+<16[,  
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会计项目title of account  Ozsv sa  
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会计薄||帐薄account-book a,xy38T<  
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营业报告书||损益计算表account of budiness||business report anH ]]  
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借贷细帐||交验帐account rendered B2)5Z]  
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明细帐account stated e,*@+E\4  
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与…银行开立一户头to open an account with w6AG:u  
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与…银行建立交易to keep account with 87R$Y> V  
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继续记帐to keep account yM?jiy  
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与…有交易to have an account with 6 _#Cv
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作成会计帐||有往来帐项to make out an account with tG0 &0`  
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清算||清理债务to make up an account n?v$C:jLN  
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清洁帐目||与…停止交易to close ones account with i >BQRbU  
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结帐to close an account w#>CYP`0k6  
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清理未付款to ask an account||to demand an account YF)c.Q0  
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结清差额to balance the account with BHS8MV L@  
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清算to settle an account||to liquidate an account||to square an account _Hv@bIL'  
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审查帐目||监查帐目to audit an account s 5F?m  
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检查帐目to examine an account -K0!wrKC  
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转入A的帐户to charge the amount to As account v.>95|8  
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以计帐方式付款to pay on account ^x}k1F3  
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代理某人||为某人on ones account||on account of one |GP1[Q{  
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为自己计算||独立帐目on ones own account )/BbASO$)Z  
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由某人收益并负风险on ones account and risk||for ones account and risk )_1;mc8B  
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由某人负担for ones account||for account of one m 8P`n  
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按某人指示||列入某人帐户by order and for account of one B[r04YGh  
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列入5月份帐目for May account 4&G #Bi  
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编入某中帐项下to pass to the account of||to place to the account of *+j r? |  
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寄出清算书to send in an account||to send in render an account o}y(T07n  
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支票薄cheque book @8lT*O2j  
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支票陈票人cheque drawer af}JS2=$  
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持票人cheque holder ~SYW@o  
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不记名支票cheque to bearer||bearer cheque -mG
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记名支票||认人支票cheque to order _tpOVw4I  
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到期支票antedated cheque <AU0ir  
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未到期支票postdated cheque %\Mc6  
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保付支票certified cheque <yw56{w,  
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未获兑现支票，退票returned cheque L#\5)mO.v  
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横线支票crossed cheque 5TLE%#G@+  
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普通横线general crossing R]4 h)"  
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特别横线special crossing -x-EU#.G  
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空白支票blank cheque r(JP& @  
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失效支票，过期支票stale cheque h
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普通支票open cheque P2)/!+`a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FSYs1Li_C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0 gR_1~3  
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支票换现金||兑现to cash a cheque f6 s .xQ  
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清理票款to clear a cheque #44}Snz  
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保证兑现to certify a cheque 3AAciMq}  
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填写支票数额to fill up a cheque uZ'(fn
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支票上划线to cross a cheque T[MDjhv'  
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开发支票to make out a cheque W)8Pq9Hnv  
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签发支票，开立支票to draw a cheque||to issue a cheque ;
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透支支票to overdraw a cheque bz.sWBugR  
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背书支票to endorse a cheque 8fktk?|  
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请付票款||清付票款to pay a cheque||to honour a cheque lgZ9*@d  
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支票退票to dishonour a cheque Ihv@2{*(b  
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拒付支票to refuse a cheque sE ^YOT<  
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拒付支票to stop payment of a cheque F{c8{?:
  
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提示要求付款to present for payment mq(-L  
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见票即付持票人payable to bearer h B_p  
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支付指定人payable to order <j/wK]d*/  
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已过期||无效out of date||stale Y*{5'q+2  
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请给出票人R/D||refer to drawer Onou:kmf1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '=xO?2U-Z  
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文字与数字不一致words and figures differ S9ic4rcd  
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支票 Dy8H(_  
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时间已过account closed 0)7v_|z  

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时间已过effects not cleared Qr7|;l3  
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停止付款payment stopped )X:Sfk  
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支票毁损cheque mutilated :eT\XtxM~{  
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汇款||寄钱to remit||to send money ^:mKTiA-  
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寄票供取款||支票支付to send a cheque for payment -AU'1iRcK7  
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寄款人a remitter @<X[,Mj  

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收款人a remittee O1\25D  
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国外汇票foreign Bill 9`5.0**  
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国内汇票inland Bill Ag*?>I  
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跟单汇票documentary bill I9rQX9#B  
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空头汇票accommodation bill 0;,Y_61  
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原始汇票original bill S4_ZG>\VT  
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改写||换新票据renewed bill ZCb@!V}=  
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即期汇票sight bill||bill on demand B}*\ pdJ  
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…days after date||…days after date…日后付款 s?nj@:4  
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…months after date||…months after date…月后付款 t\!5$P  
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见票后…日付款…days after sight||…days sight /X#OX8gb]  
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见票后…月付款…months after sight||…months sight glKPjL*  
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同组票据set of bills KBI1t$  
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单张汇票sola of exchange||sole of exchange KVViTpZ  
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远期汇票usance bill||bill at usance F^TOLwix  
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长期汇票long bill R_Bf JD.  
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短期汇票short bill `$3P@SO"  
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逾期汇票overdue bill ZC^?ng  
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宽限日期days of grace m5KLi &R  
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电汇telegraphic transfer （T.T） }JT&lyO< b  
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邮汇postal order||postal note （Am.）||post office order||money order $.B}zY{  
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本票promissory note （P/N） d{C8}U  
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押汇负责书||押汇保证书letter of hypothecation L;KL
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副保||抵押品||付属担保物collateral security BTE&7/i21  
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担保书trust receipt||letter of indemnity )9!ZkZbv_m  
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承兑||认付acceptance Pp|pH|(n ,  
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单张承兑general acceptance qZSW5lC0  
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有条件承兑qualified acceptance G&7 } m  
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附条件认付conditional acceptance .fY$$aD$4  
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部分认付partial acceptance   I,lzyxRP