[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。   J8
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会计报表statement of account `"-ln'nw  
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往来帐目account current qs|{  
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现在往来帐||存款额current accout HT% =o}y  
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销货帐account sales eF06B'uL  
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共同计算帐项joint account Ocp`6Fj  
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未决帐项outstanding account m) -DrbE  
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贷方帐项credit account||creditor account 26D,(Y$*  
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借方帐项debit account||debtor account 3%0ShMFP@  
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应付帐||应付未付帐account payable {: H&2iF  
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应收帐||应收未收帐account receivable )/vse5EG+  
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新交易||新帐new account R2`-*PZ_  
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未决帐||老帐old account %vZTD+i  
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现金帐cash account QO;OeMQv%  
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流水帐running account {Y7dE?!`7  
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暂记帐||未定帐suspense account gT&s &0_7  
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过期帐||延滞帐overdue account||pastdue account IJQ" *;  
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杂项帐户sundry account ,VYUQE>\  
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详细帐单||明细表detail account O}Mu_edM  
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呆帐bad account QMQ\y8E  
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会计项目title of account ;Im%L=q9GL  
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会计薄||帐薄account-book Ucqn3&  
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营业报告书||损益计算表account of budiness||business report kes GwMr"e  
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借贷细帐||交验帐account rendered 3[r9v!l  
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明细帐account stated IZSJ+KO
 
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与…银行开立一户头to open an account with ,~nrNkhp  
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与…银行建立交易to keep account with AV]7l}-  
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继续记帐to keep account X6-;vnlKN  
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与…有交易to have an account with `)TuZP_)  
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作成会计帐||有往来帐项to make out an account with C-tkYP  
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清算||清理债务to make up an account aQH B  
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清洁帐目||与…停止交易to close ones account with Y_= ]w1  
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结帐to close an account B*OBXN>'P  
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清理未付款to ask an account||to demand an account :y1,
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结清差额to balance the account with QX$3"AZ~  
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清算to settle an account||to liquidate an account||to square an account 1!W'0LPM  
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审查帐目||监查帐目to audit an account %\] x}IC  
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检查帐目to examine an account Cg3 d  
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转入A的帐户to charge the amount to As account jidRh}>a=  
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以计帐方式付款to pay on account VQ8Q=!]  
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代理某人||为某人on ones account||on account of one )x3p7t)#  
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为自己计算||独立帐目on ones own account vg8Yc  
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由某人收益并负风险on ones account and risk||for ones account and risk a= (vS  
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由某人负担for ones account||for account of one :6J&%n  
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按某人指示||列入某人帐户by order and for account of one 3z% W5[E)  

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列入5月份帐目for May account Mc{-2  
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编入某中帐项下to pass to the account of||to place to the account of ]]P@*4!  
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寄出清算书to send in an account||to send in render an account + />f?+  
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支票薄cheque book !~tf0aY  
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支票陈票人cheque drawer xdh%mG:?  
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持票人cheque holder Dt\rrN:v  
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不记名支票cheque to bearer||bearer cheque T+oOlug  
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记名支票||认人支票cheque to order [5]n,toAh  
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到期支票antedated cheque }WhRJr`a  
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未到期支票postdated cheque \BX9Wn*)a  
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保付支票certified cheque {< EPm&q  
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未获兑现支票，退票returned cheque =~5N/!  
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横线支票crossed cheque 0f@9y  
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普通横线general crossing Xppv  
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特别横线special crossing >TiEYMW  

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空白支票blank cheque pjl>ZoOM  
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失效支票，过期支票stale cheque 9C=*>I27?  
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普通支票open cheque 3rd8mh&l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount e]CoYuPr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z"mpwmv5  
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支票换现金||兑现to cash a cheque ~I9o*cq  
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清理票款to clear a cheque >]&Ow9-  
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保证兑现to certify a cheque IF-y/]  
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填写支票数额to fill up a cheque VumM`SH  
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支票上划线to cross a cheque + d
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开发支票to make out a cheque T:zM]%Xh  
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签发支票，开立支票to draw a cheque||to issue a cheque HZ2W`wo  
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透支支票to overdraw a cheque __
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque B>m*!n:l  
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支票退票to dishonour a cheque &e;Qabwxva  
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拒付支票to refuse a cheque <F(2D<d{;)  
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拒付支票to stop payment of a cheque Cl9nmyf   
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提示要求付款to present for payment Up'#OkTx  
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见票即付持票人payable to bearer {srxc4R`  
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支付指定人payable to order r{9fm,  
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已过期||无效out of date||stale K)~aH  
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请给出票人R/D||refer to drawer QAp]cE1ew  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "O<ETHd0  
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文字与数字不一致words and figures differ W_JO~P  
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支票 /B~[,ES@1  
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时间已过account closed -dB
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时间已过effects not cleared aW&)3C2-x  
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停止付款payment stopped 0~^RHb.NA8  
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支票毁损cheque mutilated ufL<L;Z\;  
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汇款||寄钱to remit||to send money ([dd)QU  
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寄票供取款||支票支付to send a cheque for payment uwSSrT  
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寄款人a remitter ggx_h  
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收款人a remittee ^0OP&s;"  
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国外汇票foreign Bill sE6>JaH  
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国内汇票inland Bill - |g"q|  
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跟单汇票documentary bill {}$7Bp  
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空头汇票accommodation bill hu.o$sV3;  
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原始汇票original bill +1!iwmch>  
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改写||换新票据renewed bill (?na|yd  
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即期汇票sight bill||bill on demand :hX[8u  
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…days after date||…days after date…日后付款 N7+L@CC6T  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight y2G Us&09  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills 5I622d  
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单张汇票sola of exchange||sole of exchange @Jzk2,rI  
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远期汇票usance bill||bill at usance g'(bk@<BP  
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长期汇票long bill g^'h4qOa  
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短期汇票short bill e8F]m`{_"  
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逾期汇票overdue bill 'NEl`v*<P  
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宽限日期days of grace ^3;B4tj[  
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电汇telegraphic transfer （T.T） v@_ 1V  
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邮汇postal order||postal note （Am.）||post office order||money order U\KMeaF5e-  
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本票promissory note （P/N） (2g a:}K  
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押汇负责书||押汇保证书letter of hypothecation GWA"!~Hu  
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副保||抵押品||付属担保物collateral security _olQ;{ U:  
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担保书trust receipt||letter of indemnity ;J%:DD  
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承兑||认付acceptance ^P)f]GQx  
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单张承兑general acceptance Q+:y  
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有条件承兑qualified acceptance ]3KeAJ  
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附条件认付conditional acceptance E/;t6&6  
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部分认付partial acceptance  
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