[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。   DyUS^iz~o  
会计报表statement of account =tGRy@QV'\  
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往来帐目account current -\25&m!+  
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现在往来帐||存款额current accout ]VS:5kOj`  
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销货帐account sales DbYnd%k*4  
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共同计算帐项joint account mA^3?yj  
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未决帐项outstanding account vTC{  
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贷方帐项credit account||creditor account x WM?E1@  
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借方帐项debit account||debtor account ~JP3
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应付帐||应付未付帐account payable gJ>#HEkMB  
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应收帐||应收未收帐account receivable g
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新交易||新帐new account +x<OyjY5?]  
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未决帐||老帐old account I*/:rb  
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现金帐cash account yN06` =  
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流水帐running account k0TQFx.A  
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暂记帐||未定帐suspense account 3_T'0x\FP  
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过期帐||延滞帐overdue account||pastdue account @]42.oP  
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杂项帐户sundry account ISTAJ8" D  
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详细帐单||明细表detail account !~j9Oc^  
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呆帐bad account nFro#qx  
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会计项目title of account @(."[O:  
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会计薄||帐薄account-book 5bol)Z9BO  
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营业报告书||损益计算表account of budiness||business report Ad-_=a%  
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借贷细帐||交验帐account rendered .RS  
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明细帐account stated ;zWiPnX}  
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与…银行开立一户头to open an account with 3[~LmA  
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与…银行建立交易to keep account with *6v5JH&K  
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继续记帐to keep account j\.e6&5%SS  
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与…有交易to have an account with A\ tBmL_s  
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作成会计帐||有往来帐项to make out an account with C{6m?6  
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清算||清理债务to make up an account >waA\C}  
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清洁帐目||与…停止交易to close ones account with Q|g>ga-a  
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结帐to close an account /EvT%h?p  
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清理未付款to ask an account||to demand an account U.|0y=  
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结清差额to balance the account with vNU[K%U  
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清算to settle an account||to liquidate an account||to square an account zG&yu0;D6  
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审查帐目||监查帐目to audit an account 1_LGlu~&  
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检查帐目to examine an account ^ =H 10A  
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转入A的帐户to charge the amount to As account "K*^%{   
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以计帐方式付款to pay on account #YLI"/Kn  
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代理某人||为某人on ones account||on account of one Zg >!5{T  
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为自己计算||独立帐目on ones own account 4rNuAK`2  
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由某人收益并负风险on ones account and risk||for ones account and risk 4[K6ZDBU  
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由某人负担for ones account||for account of one Z`@< O%  
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按某人指示||列入某人帐户by order and for account of one .A<n2-
  
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列入5月份帐目for May account z%L\EP;o}  
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编入某中帐项下to pass to the account of||to place to the account of p87VJ}  
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寄出清算书to send in an account||to send in render an account +?bOGU
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支票薄cheque book mybjcsV4  
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支票陈票人cheque drawer Twr<MXa  
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持票人cheque holder =Ev*Q[  
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不记名支票cheque to bearer||bearer cheque swT/ tesj  
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记名支票||认人支票cheque to order 6/eh~ME=  
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到期支票antedated cheque E;^~}  
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未到期支票postdated cheque &B5
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保付支票certified cheque Wo+'j $k  
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未获兑现支票，退票returned cheque d*xKq"+ &E  
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横线支票crossed cheque Lg[_9`\  
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普通横线general crossing +TnRuehtk  
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特别横线special crossing C!8XFf8
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空白支票blank cheque wZA(><\  
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失效支票，过期支票stale cheque HJ2r~KIw  
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普通支票open cheque gUoTOA,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N| dwuBW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #Cda8)jl(  
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支票换现金||兑现to cash a cheque bF'^eR  
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清理票款to clear a cheque "+2Hde1  
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保证兑现to certify a cheque :6 ?&L  
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填写支票数额to fill up a cheque TlD)E  
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支票上划线to cross a cheque 0i2ZgOJ  
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开发支票to make out a cheque 5fK#*(x  
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签发支票，开立支票to draw a cheque||to issue a cheque Jb'M/iG  
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透支支票to overdraw a cheque SbmakNWJ}  
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背书支票to endorse a cheque )6# i>c-  
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请付票款||清付票款to pay a cheque||to honour a cheque )]"aa_20]  
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支票退票to dishonour a cheque `Z*k M VN  
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拒付支票to refuse a cheque H]5%"(h  
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拒付支票to stop payment of a cheque Fa`/i v  
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提示要求付款to present for payment J>(I"K%  
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见票即付持票人payable to bearer KUG\C\z6=  
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支付指定人payable to order sfSM7f  
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已过期||无效out of date||stale ", b}-B  
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请给出票人R/D||refer to drawer ;h>s=D,r  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M#II,z>q  
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文字与数字不一致words and figures differ F%!ZHE7  
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支票 bV_@
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时间已过account closed YNCQPN\v`1  
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时间已过effects not cleared .K>rao'  

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停止付款payment stopped ZW\}4q;[A  
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支票毁损cheque mutilated m'&^\7;D  
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汇款||寄钱to remit||to send money HY[eo/nM1d  
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寄票供取款||支票支付to send a cheque for payment B\BxF6 y  
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寄款人a remitter wmh[yYWc  
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收款人a remittee c%,~1l  
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国外汇票foreign Bill Wt2+D{@8  
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国内汇票inland Bill *gHGi(U(U  
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跟单汇票documentary bill ?ysC7((  
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空头汇票accommodation bill ?`
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原始汇票original bill x5/O.5>f  
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改写||换新票据renewed bill Ms8&$  
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即期汇票sight bill||bill on demand mouLjT&p  
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…days after date||…days after date…日后付款 83io@*D  
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…months after date||…months after date…月后付款 We]mm3M3  
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见票后…日付款…days after sight||…days sight |FK##8  
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见票后…月付款…months after sight||…months sight L[4Su;D  
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同组票据set of bills @SH%l]  
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单张汇票sola of exchange||sole of exchange iY @MnnX  
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远期汇票usance bill||bill at usance k)+2+hX&>  
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长期汇票long bill 2u0C~s  
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短期汇票short bill #3!l6]  
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逾期汇票overdue bill cB~D3a0Th  
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宽限日期days of grace wvH=4TT=w"  
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电汇telegraphic transfer （T.T） l;TWs_N  
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邮汇postal order||postal note （Am.）||post office order||money order M<'AM4  
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本票promissory note （P/N） 5X
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押汇负责书||押汇保证书letter of hypothecation ,{{e'S 9cy  
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副保||抵押品||付属担保物collateral security !U}dYB:O  
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担保书trust receipt||letter of indemnity LEnm6  
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承兑||认付acceptance Q};g~b3  
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单张承兑general acceptance :nk$?5ib  
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有条件承兑qualified acceptance PjL"7^Q&  
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附条件认付conditional acceptance N{6 -rR  
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部分认付partial acceptance   okl*pA)