[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。   Gy1xG.yM~  
会计报表statement of account [#" =yzR<3  
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往来帐目account current nM=e]qH  
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现在往来帐||存款额current accout :Ud[f`t  
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销货帐account sales
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共同计算帐项joint account ,p{`pma  

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未决帐项outstanding account -0o[f53}p  
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贷方帐项credit account||creditor account 9D
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借方帐项debit account||debtor account 1,2EhfX|s  
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应付帐||应付未付帐account payable -y) ,Y |  
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应收帐||应收未收帐account receivable Pvo#pY^dXX  
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新交易||新帐new account ~ <0Z>qr  
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未决帐||老帐old account
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现金帐cash account >hMUr
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流水帐running account 7D"%%|: h  
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暂记帐||未定帐suspense account ?4t- caK^u  
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过期帐||延滞帐overdue account||pastdue account I\P Bu$Ww  
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杂项帐户sundry account =y ]Jl,_.  
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详细帐单||明细表detail account ,+/zH'U}  
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呆帐bad account %Tcf6cK"  
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会计项目title of account %5</d5.  
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会计薄||帐薄account-book r((Tavn  
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营业报告书||损益计算表account of budiness||business report q|#MB7e/  
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借贷细帐||交验帐account rendered cf8-]G?tK  
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明细帐account stated ksI>IW  
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与…银行开立一户头to open an account with 0Oxz3r%}r  
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与…银行建立交易to keep account with 3{J.xWB@:  
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继续记帐to keep account n.$(}A  
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与…有交易to have an account with (aKZ5>>cN  
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作成会计帐||有往来帐项to make out an account with M []OHw  
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清算||清理债务to make up an account H?:Jq\Ba0  
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清洁帐目||与…停止交易to close ones account with n(&*kfk  
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结帐to close an account Pz473d  
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清理未付款to ask an account||to demand an account Es;;t83p  
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结清差额to balance the account with { /<4'B  
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清算to settle an account||to liquidate an account||to square an account XiG88Kwv  
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审查帐目||监查帐目to audit an account 5Rs?CVVb  
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检查帐目to examine an account faVS2TN4  
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转入A的帐户to charge the amount to As account ,k%8yK  
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以计帐方式付款to pay on account \UQ],+H  
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代理某人||为某人on ones account||on account of one lt%-m@#/  
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为自己计算||独立帐目on ones own account *2:Yf7rvI+  
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由某人收益并负风险on ones account and risk||for ones account and risk gT7I9 (x!W  
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按某人指示||列入某人帐户by order and for account of one s.ey!ew  
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列入5月份帐目for May account :\T_'Shq  
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编入某中帐项下to pass to the account of||to place to the account of u"joCZ7`kG  
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寄出清算书to send in an account||to send in render an account )xbqQW7%0+  
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支票薄cheque book /3;=xZq  
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支票陈票人cheque drawer q .)^B@}_  
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持票人cheque holder F.&*D~f  
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不记名支票cheque to bearer||bearer cheque Z'Zd[."s  
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记名支票||认人支票cheque to order ! vi4* @:  
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到期支票antedated cheque *GB$sXF  
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未到期支票postdated cheque k0R,!F  
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保付支票certified cheque 6NP`P jR  
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未获兑现支票，退票returned cheque R#rh  
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横线支票crossed cheque i]V F'tG  
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普通横线general crossing s2kGU^]y  
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特别横线special crossing /6?tgr  
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空白支票blank cheque +A;n*DF2  
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失效支票，过期支票stale cheque S+4I[|T]Y  
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普通支票open cheque 50O7=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C"V?yDy2~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?}!g
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支票换现金||兑现to cash a cheque t(LlWd  
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清理票款to clear a cheque 0|qx/xo|-  
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保证兑现to certify a cheque Ghc hfI.  
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填写支票数额to fill up a cheque x1BDvTqW  
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支票上划线to cross a cheque @pEO@bbg>  
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开发支票to make out a cheque hI
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签发支票，开立支票to draw a cheque||to issue a cheque $=S'#^Z  
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透支支票to overdraw a cheque 3 MI) E  
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背书支票to endorse a cheque DRFuvU+e  
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请付票款||清付票款to pay a cheque||to honour a cheque JQVw 6*u{  
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支票退票to dishonour a cheque 9OO_Hp#|9  
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拒付支票to refuse a cheque $y]||tX  
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拒付支票to stop payment of a cheque Vlxb<$5Nh  
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提示要求付款to present for payment 94k)a8-!  
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见票即付持票人payable to bearer J7xT6Q=  
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已过期||无效out of date||stale LU IT=+  
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请给出票人R/D||refer to drawer a):Run  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V-U  ^O45  
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文字与数字不一致words and figures differ WQmiG=Dw^  
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支票 > FcA,  
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时间已过account closed I%b:Z  
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停止付款payment stopped )"3oe?  
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支票毁损cheque mutilated lGBdQc]IL  
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汇款||寄钱to remit||to send money y\|\9Q%D  
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寄票供取款||支票支付to send a cheque for payment 0bL=l0N$W  
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寄款人a remitter >@e%,z  
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收款人a remittee x(N}^Hu  
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国外汇票foreign Bill R:m=HS_  
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国内汇票inland Bill y'wW2U/1-  
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跟单汇票documentary bill V)jhyCL  
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空头汇票accommodation bill Px&Mi:4tG  
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原始汇票original bill LB+=?Mz V  
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改写||换新票据renewed bill SntYi0,`  
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即期汇票sight bill||bill on demand hG3Lj7)UH  
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…days after date||…days after date…日后付款 .;6bMP[YA  
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…months after date||…months after date…月后付款 a8c]B/  
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见票后…日付款…days after sight||…days sight aX:$Q }S  
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见票后…月付款…months after sight||…months sight .p_$]  
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同组票据set of bills 3|3lUU\I  
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单张汇票sola of exchange||sole of exchange =v9;HPiO  
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远期汇票usance bill||bill at usance MLX.MUS  
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长期汇票long bill eD0@n :  
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短期汇票short bill .j
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逾期汇票overdue bill 4F?1,-X  
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宽限日期days of grace Ja1*a,],L  
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电汇telegraphic transfer （T.T） %iv'/B8  
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邮汇postal order||postal note （Am.）||post office order||money order &V L<Rx  
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本票promissory note （P/N） s
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押汇负责书||押汇保证书letter of hypothecation (Lp-3Xx  
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副保||抵押品||付属担保物collateral security kMA>)
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担保书trust receipt||letter of indemnity -#r_9HQ,w  
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承兑||认付acceptance h;6@-\6  
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单张承兑general acceptance -:QyWw/d  
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有条件承兑qualified acceptance Vswi /(  
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附条件认付conditional acceptance ATU@5,9  
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部分认付partial acceptance   R8E<;^?j