[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。   6rCP] YnF  
会计报表statement of account A VG`r2T  
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往来帐目account current @
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现在往来帐||存款额current accout *H<g9<D n  
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销货帐account sales L*oLKigT  
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共同计算帐项joint account eZkz 1j~  
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未决帐项outstanding account yk6UuI^/  
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贷方帐项credit account||creditor account 3YF]o9  
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借方帐项debit account||debtor account ~m&oa@*=y  
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应付帐||应付未付帐account payable yKhzymS}T  
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应收帐||应收未收帐account receivable IsL/p3|  
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新交易||新帐new account q0<`XDD`  
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未决帐||老帐old account ri`|qy6! |  
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现金帐cash account gH.^NO5\'  
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流水帐running account #1k,t  
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暂记帐||未定帐suspense account {D< ?.'  
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过期帐||延滞帐overdue account||pastdue account 1uMdgrJRR  
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杂项帐户sundry account g-36Q~`9v  
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详细帐单||明细表detail account "H8N,eb2  
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呆帐bad account 3@*8\  
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会计项目title of account }dCnFZ{K3  
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会计薄||帐薄account-book &CgD smJo#  
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营业报告书||损益计算表account of budiness||business report (#~063N,#  
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借贷细帐||交验帐account rendered y$rp1||lH  
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明细帐account stated bA:abO  
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与…银行开立一户头to open an account with _:J!  |'  
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与…银行建立交易to keep account with *`[LsG]ZF  
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继续记帐to keep account ]`%cTdpLj  
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与…有交易to have an account with |X>:" ?4t  
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作成会计帐||有往来帐项to make out an account with Hc71 .rqS  
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清算||清理债务to make up an account J^U#dYd  
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清洁帐目||与…停止交易to close ones account with f5AK@]4G  
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结帐to close an account ?_IRO|  
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清理未付款to ask an account||to demand an account aB.`'d)V  
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结清差额to balance the account with ]h,XRDK  
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清算to settle an account||to liquidate an account||to square an account wUab)L  
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审查帐目||监查帐目to audit an account F|9 W7  
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检查帐目to examine an account x xWnB  
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转入A的帐户to charge the amount to As account )Z2HzjE  
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以计帐方式付款to pay on account eKsc ["  
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代理某人||为某人on ones account||on account of one eTw sh]  
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为自己计算||独立帐目on ones own account 2|8e7q:+*  
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由某人收益并负风险on ones account and risk||for ones account and risk XR3=Y0YDf  
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由某人负担for ones account||for account of one qRC-+k:  
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按某人指示||列入某人帐户by order and for account of one S&N[@G  
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列入5月份帐目for May account [ed6n@/O@  
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编入某中帐项下to pass to the account of||to place to the account of <?h
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寄出清算书to send in an account||to send in render an account CI%4!K;{  
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支票薄cheque book {[Sd[P  
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支票陈票人cheque drawer e;_ cC7  
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持票人cheque holder z^xrB$8 u  
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不记名支票cheque to bearer||bearer cheque +aa( YGL  
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记名支票||认人支票cheque to order l,(Mm,3  
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到期支票antedated cheque @%8Xa7+  
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未到期支票postdated cheque ^4D7sS;~3  
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保付支票certified cheque hX?rIx  
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未获兑现支票，退票returned cheque A..,.   
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横线支票crossed cheque F4=+xd >0  
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普通横线general crossing pP1|/f5n`  
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特别横线special crossing . Pp;%  
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空白支票blank cheque 1x\Vz\  
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失效支票，过期支票stale cheque q\PHA  
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普通支票open cheque (6jr}kP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XHKVs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nm[ yp3B  
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支票换现金||兑现to cash a cheque %h "+J  
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清理票款to clear a cheque =c
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保证兑现to certify a cheque fk(l.A$  
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填写支票数额to fill up a cheque IN? A`A  
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支票上划线to cross a cheque _8Si 8+j  
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开发支票to make out a cheque >\Qyg>Md]  
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签发支票，开立支票to draw a cheque||to issue a cheque %m'd~#pze  
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透支支票to overdraw a cheque V Iof4?i  
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背书支票to endorse a cheque &6/# O  
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请付票款||清付票款to pay a cheque||to honour a cheque q#Y%Y  
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支票退票to dishonour a cheque ]|[,N>  
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拒付支票to refuse a cheque M{+Ie?ZI  
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拒付支票to stop payment of a cheque heiIb|z  
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提示要求付款to present for payment 0qSd#jO  
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见票即付持票人payable to bearer g"|QI=&_J  
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支付指定人payable to order \I; lgz2  
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已过期||无效out of date||stale #(-V^T  
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请给出票人R/D||refer to drawer tsR\cO~/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s2)a8<  
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文字与数字不一致words and figures differ x|n2,3%  
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时间已过account closed vs;T}'O  
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时间已过effects not cleared 2i`N26On  
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停止付款payment stopped !fUrDOM0E  
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支票毁损cheque mutilated zk= 3L} C  
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汇款||寄钱to remit||to send money fvccut;K  
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寄票供取款||支票支付to send a cheque for payment ;hU56lfZ)X  
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寄款人a remitter E&r*[;$  
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收款人a remittee P[-2^1P
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国外汇票foreign Bill +*-u_L\'  
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国内汇票inland Bill 2^N 4(
 
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跟单汇票documentary bill ~yz7/?A)TS  
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空头汇票accommodation bill fhlhlOg  
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原始汇票original bill lgp-/O"T  
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改写||换新票据renewed bill _ Js& _d  
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即期汇票sight bill||bill on demand zTb!$8D"g  
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…days after date||…days after date…日后付款 %|md0  
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…months after date||…months after date…月后付款 +:@HJ XwK  
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见票后…日付款…days after sight||…days sight Q$Y ]KV  
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见票后…月付款…months after sight||…months sight t3%[C;@wB  
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同组票据set of bills n<47#-  
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单张汇票sola of exchange||sole of exchange .*+?]  
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远期汇票usance bill||bill at usance R7YLI1ov  
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长期汇票long bill `uL^!-  
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短期汇票short bill %-C  
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逾期汇票overdue bill ke$g[g  
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宽限日期days of grace 2M`]nAk2a  
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电汇telegraphic transfer （T.T） khSb|mR)  
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邮汇postal order||postal note （Am.）||post office order||money order Co`O{|NS}!  
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本票promissory note （P/N） VU~ R  
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押汇负责书||押汇保证书letter of hypothecation lHg& |S&J  
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副保||抵押品||付属担保物collateral security tCkKJ)m  
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担保书trust receipt||letter of indemnity /]0-|Kg+R  
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承兑||认付acceptance p#-;u1-B  
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单张承兑general acceptance l)JNNcej  
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有条件承兑qualified acceptance )s @}|`  
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附条件认付conditional acceptance I/whpOg  
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部分认付partial acceptance   =(!&8U9