[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。   ^xk'Z  
会计报表statement of account xN'I/@ kb  
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往来帐目account current |6y  
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现在往来帐||存款额current accout EKN~H$.  
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销货帐account sales N6TH}~62}  
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共同计算帐项joint account !bP@n  
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未决帐项outstanding account ez[Vm:2K  
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贷方帐项credit account||creditor account dgP 3@`YS  
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借方帐项debit account||debtor account 4 H&#q>  
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应付帐||应付未付帐account payable 7x8 yxE  
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应收帐||应收未收帐account receivable bs1Rvx1:J%  
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新交易||新帐new account #,v{Ihn  
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未决帐||老帐old account U`s{ Jm  
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现金帐cash account BD7Ni^qI$  
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流水帐running account ijU*|8n{>  
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暂记帐||未定帐suspense account j
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过期帐||延滞帐overdue account||pastdue account Qe(
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杂项帐户sundry account PeEj&4k  
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详细帐单||明细表detail account X#;bh78&-  
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呆帐bad account B4 }bVjs  
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会计项目title of account lsNd_7k  
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会计薄||帐薄account-book ^5 Tqy(M  
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营业报告书||损益计算表account of budiness||business report 9=2$8JN=(l  
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借贷细帐||交验帐account rendered @D
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明细帐account stated =_u4=4
 
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与…银行开立一户头to open an account with bA->{OPkT  
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与…银行建立交易to keep account with b|W=pSTY  
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继续记帐to keep account HHsmLo c4  
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与…有交易to have an account with "9e\c;a  
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作成会计帐||有往来帐项to make out an account with ea')$gR  
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清算||清理债务to make up an account CzEd8jeh7  
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清洁帐目||与…停止交易to close ones account with Jg|XH L)  
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结帐to close an account .0]<k,JZZ  
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清理未付款to ask an account||to demand an account ZExlGC  
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结清差额to balance the account with D!IY&H,wo  
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清算to settle an account||to liquidate an account||to square an account PxDh7{  
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审查帐目||监查帐目to audit an account DN57p!z
 
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检查帐目to examine an account xYpd: Sm  
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转入A的帐户to charge the amount to As account n8ZZ#}Nhg  
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以计帐方式付款to pay on account CN8Y\<Ar  
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代理某人||为某人on ones account||on account of one ok\vQs(a  
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为自己计算||独立帐目on ones own account R|87%&6']
 
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由某人收益并负风险on ones account and risk||for ones account and risk "n5N[1bk  
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由某人负担for ones account||for account of one 0rs"o-s<  
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按某人指示||列入某人帐户by order and for account of one L2i_X@/  
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列入5月份帐目for May account r1{@Ucw2  
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编入某中帐项下to pass to the account of||to place to the account of LxSpctiNx  
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寄出清算书to send in an account||to send in render an account :zke %Yx  
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支票薄cheque book MK
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支票陈票人cheque drawer Hc$O{]sq  
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持票人cheque holder s %``H`  
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不记名支票cheque to bearer||bearer cheque 5o'FS{6U  
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记名支票||认人支票cheque to order .B]MpmpK  
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到期支票antedated cheque qYjce]c  
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未到期支票postdated cheque FxtQXu-g  
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保付支票certified cheque 5j<mbt}  
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未获兑现支票，退票returned cheque u~
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横线支票crossed cheque F3v!AvA|  
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普通横线general crossing MSQEO4ge  
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特别横线special crossing @Q ]
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空白支票blank cheque |"X*@s\'  
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失效支票，过期支票stale cheque Z58X5"  
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普通支票open cheque jH5 k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v}}F,c(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 ="1Ind@w!  
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支票换现金||兑现to cash a cheque Z, zWuE3  
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清理票款to clear a cheque oA7tEu   
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保证兑现to certify a cheque |IeTqEu9  
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填写支票数额to fill up a cheque -P(efYk  
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支票上划线to cross a cheque
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开发支票to make out a cheque 2 ~dE<}  
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签发支票，开立支票to draw a cheque||to issue a cheque +C^nO=[E  
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透支支票to overdraw a cheque 3<e=g)F  
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背书支票to endorse a cheque XnH05LQ  
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请付票款||清付票款to pay a cheque||to honour a cheque v8wq,CYV  
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支票退票to dishonour a cheque +i6GHBn~J  
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拒付支票to refuse a cheque xf'V{9*  
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拒付支票to stop payment of a cheque b35fs]}u-6  
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提示要求付款to present for payment nF}vw |r>x  
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见票即付持票人payable to bearer ynp8rf  
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支付指定人payable to order ),_@WW;k  
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已过期||无效out of date||stale SA:Zc^a V  
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请给出票人R/D||refer to drawer g%o(+ d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {.`vs;U  
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文字与数字不一致words and figures differ C-xr"]#]  
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支票 4>YR {  
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时间已过account closed "> ypIR<  
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时间已过effects not cleared 2F
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停止付款payment stopped y G~?MEh{  
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支票毁损cheque mutilated B^=-Z8  
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汇款||寄钱to remit||to send money g@Z))M+  
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寄票供取款||支票支付to send a cheque for payment r wL`Czs  
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寄款人a remitter UBKu/@[f@  
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收款人a remittee nbp =PzZy  
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国外汇票foreign Bill z|uDy2  
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国内汇票inland Bill '6`3(TK.a  
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跟单汇票documentary bill Rh2+=N<X  
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空头汇票accommodation bill eeg)N1\  
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原始汇票original bill u
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改写||换新票据renewed bill pad*oPH,  
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即期汇票sight bill||bill on demand ;+
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…days after date||…days after date…日后付款 GVr1`l  
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…months after date||…months after date…月后付款 g =hg%gRy"  
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见票后…日付款…days after sight||…days sight +E+p"7  
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见票后…月付款…months after sight||…months sight FUzzB94a  
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同组票据set of bills 2.y-48Nz  
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单张汇票sola of exchange||sole of exchange U>SShpmZA  
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远期汇票usance bill||bill at usance "{xrL4BtC  
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长期汇票long bill !|uWH  
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短期汇票short bill (lqC[:  
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逾期汇票overdue bill Ne!lH@ql  
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宽限日期days of grace G*MUO#_iuh  
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电汇telegraphic transfer （T.T） |e&\<LwsP  
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邮汇postal order||postal note （Am.）||post office order||money order \@zHON(  
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本票promissory note （P/N） (CL%>5V  
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押汇负责书||押汇保证书letter of hypothecation X?',n 1  
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副保||抵押品||付属担保物collateral security xo&_bMO  
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担保书trust receipt||letter of indemnity ioCsV
  
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承兑||认付acceptance am'7uy!ka~  
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单张承兑general acceptance 4$<JHo @.  
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有条件承兑qualified acceptance o.!Dq7R  
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附条件认付conditional acceptance r19 pZAc  
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部分认付partial acceptance   KRzAy)8