[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。   Oe/73| >U  
会计报表statement of account :&qC<UD  
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往来帐目account current G2=F8kL  
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现在往来帐||存款额current accout #dHr&1 (  
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销货帐account sales =_K%$y*  
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共同计算帐项joint account 9cl{hdP{  
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未决帐项outstanding account rat=)n)"t  
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贷方帐项credit account||creditor account luJ{Iq  
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借方帐项debit account||debtor account V
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应付帐||应付未付帐account payable p*A^0DN'Fn  
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应收帐||应收未收帐account receivable }`+O$0A  
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新交易||新帐new account aL_;`@4  
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未决帐||老帐old account Vvxc8v:  
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现金帐cash account 5Ws:Ei{R  
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流水帐running account mI{CM: :  
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暂记帐||未定帐suspense account Mt7X<?GZm  
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过期帐||延滞帐overdue account||pastdue account *YiD B?Si  
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杂项帐户sundry account ( SC7m/  
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详细帐单||明细表detail account qZyt>SAx  
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呆帐bad account T8M[eSbZ  
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会计项目title of account e-T9HM&%P  
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会计薄||帐薄account-book 'K
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营业报告书||损益计算表account of budiness||business report lfI7&d*  
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借贷细帐||交验帐account rendered WY ^K7U  
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明细帐account stated c+ H)1Dfq  
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与…银行开立一户头to open an account with h: (l+jr  
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与…银行建立交易to keep account with TTjjyZ@  
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继续记帐to keep account W71#N
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与…有交易to have an account with Zi'8~iEH  
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作成会计帐||有往来帐项to make out an account with Lzb [%?  
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清算||清理债务to make up an account S+=@d\S}"  
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清洁帐目||与…停止交易to close ones account with bqLYF[#T  
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结帐to close an account [75e\=wK  
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清理未付款to ask an account||to demand an account GoGgw]h>x  
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结清差额to balance the account with $XzlW=3y  
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清算to settle an account||to liquidate an account||to square an account R-0Ohj  
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审查帐目||监查帐目to audit an account P_Ja?)GT  
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检查帐目to examine an account Uv$u\D+@[  
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转入A的帐户to charge the amount to As account z-E4-\a  
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以计帐方式付款to pay on account [l{e
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代理某人||为某人on ones account||on account of one hS/'b $#  
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为自己计算||独立帐目on ones own account ''YjeX  
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由某人收益并负风险on ones account and risk||for ones account and risk bS"M*  
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由某人负担for ones account||for account of one Wuz~$SU  
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按某人指示||列入某人帐户by order and for account of one e@By@r&nql  
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列入5月份帐目for May account C_)>VP D  
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编入某中帐项下to pass to the account of||to place to the account of *5)!y d  

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寄出清算书to send in an account||to send in render an account _Y=yR2O  
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支票薄cheque book * vD<6qf  
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支票陈票人cheque drawer '~0&m]N  
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持票人cheque holder A\Gw+l<h,  
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不记名支票cheque to bearer||bearer cheque 8b!_b2Za  
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记名支票||认人支票cheque to order 1,,-R*x  
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到期支票antedated cheque \mloR '  
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未到期支票postdated cheque @$]h[   
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保付支票certified cheque VbjW$?  
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未获兑现支票，退票returned cheque }- Sr@
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横线支票crossed cheque mwxJ#  
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普通横线general crossing  ~$B,K]  
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特别横线special crossing ctGjqHo  
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空白支票blank cheque hY!G>d{J  
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失效支票，过期支票stale cheque (<12&=WxE  
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普通支票open cheque 2}NfR8 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 1g;3MSn~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E_
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支票换现金||兑现to cash a cheque 0xC!d-VIJ  
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清理票款to clear a cheque ag3T[}L z  
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保证兑现to certify a cheque w'UP#vT5&  
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填写支票数额to fill up a cheque KVK@Snn   
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支票上划线to cross a cheque vZ*593C8  
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开发支票to make out a cheque r1,RloyZS  
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签发支票，开立支票to draw a cheque||to issue a cheque +|^rz#X  
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透支支票to overdraw a cheque K !`tEW[  
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背书支票to endorse a cheque U*)pUJ{&t  
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请付票款||清付票款to pay a cheque||to honour a cheque Zpg$:Rr  
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支票退票to dishonour a cheque I:[3x2H  
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拒付支票to refuse a cheque |_Z(}% <o  
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拒付支票to stop payment of a cheque K`D>
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提示要求付款to present for payment R Mrh@9g  
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见票即付持票人payable to bearer BH0].-)[y!  
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支付指定人payable to order )u`q41!  
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已过期||无效out of date||stale GMyzQ] @}  
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请给出票人R/D||refer to drawer ^ 9UKsy/q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +`>Tuz~  
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文字与数字不一致words and figures differ XvETys@d  
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支票 38#BINhBt
 
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时间已过account closed <[Oe.0SGu  
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时间已过effects not cleared )S"!)\4 b  
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停止付款payment stopped uIh68UM   
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支票毁损cheque mutilated s R/z)U_  
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汇款||寄钱to remit||to send money *{y({J  
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寄票供取款||支票支付to send a cheque for payment 2nra@  
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寄款人a remitter ^k J>4  
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收款人a remittee ~cv322
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国外汇票foreign Bill k%D|17I  
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国内汇票inland Bill {"PIS&]tR  
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跟单汇票documentary bill jhR`%a
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空头汇票accommodation bill S:lie*Aux*  
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原始汇票original bill U3**x5F_  
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改写||换新票据renewed bill Y(RB@+67  
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即期汇票sight bill||bill on demand QQ,V35Vp[  
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…days after date||…days after date…日后付款 6
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…months after date||…months after date…月后付款 Xhs*nt%l  
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见票后…日付款…days after sight||…days sight
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见票后…月付款…months after sight||…months sight pAws{3(Q  
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同组票据set of bills @'A0Lq+#  
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单张汇票sola of exchange||sole of exchange Y2IMHNtH  
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远期汇票usance bill||bill at usance R.?PD$;_M  
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长期汇票long bill yDJy'Z_F{  
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短期汇票short bill +v~x_E5FP  
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逾期汇票overdue bill &6vWz6!P  
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宽限日期days of grace 61b*uoq0w?  
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电汇telegraphic transfer （T.T） 93Zij<bH?e  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） FZW`ADq]  
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押汇负责书||押汇保证书letter of hypothecation 3tCTPZy  
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副保||抵押品||付属担保物collateral security 4I$Y"|_e  
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担保书trust receipt||letter of indemnity !mTq6H12 !  
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承兑||认付acceptance K!Fem6R  
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单张承兑general acceptance fkp(M  
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有条件承兑qualified acceptance v@
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附条件认付conditional acceptance i9zh X1#  
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部分认付partial acceptance   Y @'do)