[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。   B(T4nH_k  
会计报表statement of account YyBq+6nq5  
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往来帐目account current 2o7C2)YT$  
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现在往来帐||存款额current accout d:WhP_rK9  
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销货帐account sales +? g,&NE  
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共同计算帐项joint account & 7nfTc  
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未决帐项outstanding account +}Wo=R
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贷方帐项credit account||creditor account `CUO!'U  
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借方帐项debit account||debtor account q`K-T_<  
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应付帐||应付未付帐account payable ="eum7  
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应收帐||应收未收帐account receivable c&W.slE6  
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新交易||新帐new account ; ;H:$lx  
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未决帐||老帐old account p&27|1pZm  
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现金帐cash account a[r UU'8  
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流水帐running account 1"6k5wrIA  
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暂记帐||未定帐suspense account rl7Y
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过期帐||延滞帐overdue account||pastdue account $8}'6,  
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杂项帐户sundry account ,~iAoxD5jY  
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详细帐单||明细表detail account DyZ90]N  
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呆帐bad account yBiwYk6  
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会计项目title of account vsR ^aVwVZ  
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会计薄||帐薄account-book \&90$>h  
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营业报告书||损益计算表account of budiness||business report WG{/I/bJ
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借贷细帐||交验帐account rendered B)dynGF8i  
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明细帐account stated +s}28U!  
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与…银行开立一户头to open an account with CcTJCuOS  
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与…银行建立交易to keep account with TW0^wSm  
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继续记帐to keep account IM/\t!*7  
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与…有交易to have an account with Dr: }k*  
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作成会计帐||有往来帐项to make out an account with 2LdV=ifq2S  
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清算||清理债务to make up an account `ijX9c  
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清洁帐目||与…停止交易to close ones account with dEiX!k$#  
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结帐to close an account  2~)]E#9  
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清理未付款to ask an account||to demand an account {~"=6iyj  
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结清差额to balance the account with k<qQ+\X  
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清算to settle an account||to liquidate an account||to square an account LtQy(F%8/  
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审查帐目||监查帐目to audit an account ZS-9|EA<  
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检查帐目to examine an account b<8h\fR#'  
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转入A的帐户to charge the amount to As account '54@-}D  
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以计帐方式付款to pay on account DF~w20+  
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代理某人||为某人on ones account||on account of one sDiYm}W  
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为自己计算||独立帐目on ones own account Rg6>6.fk*  
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由某人收益并负风险on ones account and risk||for ones account and risk uzo}?X #  
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由某人负担for ones account||for account of one 0kkiS3T  
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按某人指示||列入某人帐户by order and for account of one EPI*~=Z.U  
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列入5月份帐目for May account 3FdoADe{{  
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编入某中帐项下to pass to the account of||to place to the account of [B4?Z-K%  
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寄出清算书to send in an account||to send in render an account WO{N
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支票薄cheque book =$'Zmb [D  
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支票陈票人cheque drawer O[]+v  
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持票人cheque holder JUE>g8\b  
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不记名支票cheque to bearer||bearer cheque Rpr# ,|  
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记名支票||认人支票cheque to order rYLNV!_  
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到期支票antedated cheque R%Z} JR.  
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未到期支票postdated cheque oqE -q\!H  
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保付支票certified cheque c qq+#39iC  
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未获兑现支票，退票returned cheque zL|^5p`K  
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横线支票crossed cheque LU]~d<i99  
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普通横线general crossing ]gEfm
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特别横线special crossing +VeLd+Q}  
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空白支票blank cheque
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失效支票，过期支票stale cheque 25TEbp[dy  
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普通支票open cheque &a:aW;^A7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^"f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @Q^;qMy  
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支票换现金||兑现to cash a cheque ^>"?!lv  
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清理票款to clear a cheque -K!-a'J  
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保证兑现to certify a cheque M]'AA Uo8  
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填写支票数额to fill up a cheque BpCSf.zZ  
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支票上划线to cross a cheque 6i
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开发支票to make out a cheque (07d0<<[  
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签发支票，开立支票to draw a cheque||to issue a cheque P#xn!fMi  
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透支支票to overdraw a cheque D.!4i.)8}  
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背书支票to endorse a cheque ?]z ._I`E  
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请付票款||清付票款to pay a cheque||to honour a cheque eBB D9SI
 
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支票退票to dishonour a cheque [OcD#~drO  
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拒付支票to refuse a cheque >U)O@W)  
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拒付支票to stop payment of a cheque +[ zo2lBx  
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提示要求付款to present for payment 2. _cEY34  
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见票即付持票人payable to bearer Q1Ao65  
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支付指定人payable to order H JiP:{  
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已过期||无效out of date||stale 6ZBD$1$A!  
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请给出票人R/D||refer to drawer I>aa'em  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pZxL?N!  
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文字与数字不一致words and figures differ x(=x;X$[^  
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支票 ?M^t4nj  
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时间已过account closed 'Aj>+H<B  
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时间已过effects not cleared JxJntsn  
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停止付款payment stopped &,]+>  
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支票毁损cheque mutilated "|`9{/]  
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汇款||寄钱to remit||to send money bK9~C" k  
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寄票供取款||支票支付to send a cheque for payment / LM  
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寄款人a remitter y4We}/-<  
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收款人a remittee K/v-P <g  
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国外汇票foreign Bill o~_>p/7;  
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国内汇票inland Bill % 3-\3qx*  
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跟单汇票documentary bill .y9rM{h}b  
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空头汇票accommodation bill Bye@5D  
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原始汇票original bill ak8^/1*@  
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改写||换新票据renewed bill m4U+,|Fa  
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即期汇票sight bill||bill on demand 3k*:B~1  
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…days after date||…days after date…日后付款 yb{{ z@  
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…months after date||…months after date…月后付款 8 ]06!7S}  
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见票后…日付款…days after sight||…days sight P[I*%  
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见票后…月付款…months after sight||…months sight r>:L$_]L  
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同组票据set of bills RTgA[O4J  
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单张汇票sola of exchange||sole of exchange ZCE%38E N  
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远期汇票usance bill||bill at usance xngeV_xc2  
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长期汇票long bill 0qL V (L  
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短期汇票short bill Q3Z%a|3W  
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逾期汇票overdue bill Ck3QrfM  
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宽限日期days of grace VM!-I8t  
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电汇telegraphic transfer （T.T） xgtJl} L  
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邮汇postal order||postal note （Am.）||post office order||money order Esz1uty  
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本票promissory note （P/N） J})$  
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押汇负责书||押汇保证书letter of hypothecation qab) 1ft  
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副保||抵押品||付属担保物collateral security e0v9u
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担保书trust receipt||letter of indemnity P1)* q0  
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承兑||认付acceptance VD9 q5tt7  
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单张承兑general acceptance JHvFIo   
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有条件承兑qualified acceptance E/wQ+rv  
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附条件认付conditional acceptance lS n5=^]q  
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部分认付partial acceptance   tSEA999