[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。   |kYlh5/c d  
会计报表statement of account %71i&T F  
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往来帐目account current pHV^Kv#  
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现在往来帐||存款额current accout bdg6B7%Q  
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销货帐account sales `JySuP2~/  
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共同计算帐项joint account <xI<^r'C9e  
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未决帐项outstanding account fF@w:;u  
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贷方帐项credit account||creditor account Ep7MU&O0iK  
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借方帐项debit account||debtor account %5o2I_Cjz  
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应付帐||应付未付帐account payable )GD7rsC`<  
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应收帐||应收未收帐account receivable DB'v7 Ij0  
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新交易||新帐new account {)[o*+9  
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未决帐||老帐old account ~iL^KeAp   
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现金帐cash account &V].,12x  
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流水帐running account LrB 0x>  
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暂记帐||未定帐suspense account D6"=2XR4n  
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过期帐||延滞帐overdue account||pastdue account {,>G 1>Yv  
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杂项帐户sundry account +QChD*  
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详细帐单||明细表detail account TW|K.t@5#H  
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呆帐bad account ,AP&N'  
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会计项目title of account s68(jYC7[  
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会计薄||帐薄account-book d:kB Zrq  
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营业报告书||损益计算表account of budiness||business report K
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借贷细帐||交验帐account rendered 5EYG
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明细帐account stated I}C2;[aB  
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与…银行开立一户头to open an account with \ .xS  
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与…银行建立交易to keep account with UU=]lWib  
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继续记帐to keep account T#!>mL|9|  
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与…有交易to have an account with 
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作成会计帐||有往来帐项to make out an account with gInh+XZs  
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清算||清理债务to make up an account yl[I 'fX66  
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清洁帐目||与…停止交易to close ones account with u\\t~<8  
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结帐to close an account IO)B3,g  
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清理未付款to ask an account||to demand an account z33UER"  
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结清差额to balance the account with \^)i!@v  
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清算to settle an account||to liquidate an account||to square an account /U;j-m&   
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审查帐目||监查帐目to audit an account z\ZnxZ@  
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检查帐目to examine an account lV\iYX2#  
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转入A的帐户to charge the amount to As account K(;qdIr  
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以计帐方式付款to pay on account s= %3`3Fo  
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代理某人||为某人on ones account||on account of one C19N 0=  
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为自己计算||独立帐目on ones own account j_<qnBe Q  
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由某人收益并负风险on ones account and risk||for ones account and risk >7W)iwF  
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由某人负担for ones account||for account of one $8\u  
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按某人指示||列入某人帐户by order and for account of one ;@Zuet  
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列入5月份帐目for May account M-@RgWvF  
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编入某中帐项下to pass to the account of||to place to the account of /@\`Ibe  
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寄出清算书to send in an account||to send in render an account 4X^$"lM  
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支票薄cheque book |enLv12Gm  
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支票陈票人cheque drawer p7QZn.,=u  
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持票人cheque holder P*KIk~J  
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不记名支票cheque to bearer||bearer cheque xt}.0dC!/%  
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记名支票||认人支票cheque to order V/#Ra  
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到期支票antedated cheque cF 5|Pf  
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未到期支票postdated cheque [W3X$r~-  
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保付支票certified cheque Ba[,9l[  
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未获兑现支票，退票returned cheque v,iZnANZ&P  
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横线支票crossed cheque JlYZ\  
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普通横线general crossing 6FzB-],  
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特别横线special crossing ,<IomA:q4  
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空白支票blank cheque `,6|6.8#  
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失效支票，过期支票stale cheque U>lf-iI2B  
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普通支票open cheque <7]HM 5h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |OJWQU![by  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,jRAVt+{N  
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支票换现金||兑现to cash a cheque $~1vXe  
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清理票款to clear a cheque ;~<To9O  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque rD=D.1_   
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支票上划线to cross a cheque E<\$3G-do  
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开发支票to make out a cheque C=+9XfP0  
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签发支票，开立支票to draw a cheque||to issue a cheque L"&T3i  
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透支支票to overdraw a cheque a%r!55.  
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背书支票to endorse a cheque 1*8;)#%&  
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请付票款||清付票款to pay a cheque||to honour a cheque fLe~X!#HF  
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支票退票to dishonour a cheque 59oTU  
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拒付支票to refuse a cheque <gwRE{6U  
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拒付支票to stop payment of a cheque DDr\Kv)k(  
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提示要求付款to present for payment *5PQ>d G  
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见票即付持票人payable to bearer */e$S[5  
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支付指定人payable to order >.qFhO\1so  
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已过期||无效out of date||stale []A9j?_w  
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请给出票人R/D||refer to drawer )3CM9P'0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =CFjG)L  
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文字与数字不一致words and figures differ N 8[rWJ#  
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支票 ~+'f[ ! ^  
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时间已过account closed +~V_^-JG&  
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时间已过effects not cleared rCa]T@=  
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停止付款payment stopped [,Ul
 
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支票毁损cheque mutilated >q;| dn9  
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汇款||寄钱to remit||to send money RK@K>)"f  
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寄票供取款||支票支付to send a cheque for payment jy~hLEt7  
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寄款人a remitter 2.nT k  
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收款人a remittee x(>XM:|  
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国外汇票foreign Bill 0>m$e(Z  
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国内汇票inland Bill ,&,XcbJ  
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跟单汇票documentary bill }qGd*k0F0  
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空头汇票accommodation bill w:I!{iX
  
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原始汇票original bill YA+R!t:F{  
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改写||换新票据renewed bill l^tRy_T:-  
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即期汇票sight bill||bill on demand L8E4|F}  
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…days after date||…days after date…日后付款 4<<eqxI$|  
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…months after date||…months after date…月后付款 \u6.*w5TI  
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见票后…日付款…days after sight||…days sight Nj?Q{ztS  
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见票后…月付款…months after sight||…months sight )C\/(  
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同组票据set of bills "Qc4v@~)  
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单张汇票sola of exchange||sole of exchange tJ7tZ~Ak  
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远期汇票usance bill||bill at usance Vv`94aQTD  
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长期汇票long bill 0e:j=kd)NH  
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短期汇票short bill '19?  
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逾期汇票overdue bill 44k8IYC*o  
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宽限日期days of grace 39pA:3iTd  
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电汇telegraphic transfer （T.T） ~XXNzz]?  
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邮汇postal order||postal note （Am.）||post office order||money order mYk~ ]a-  
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本票promissory note （P/N） !F Zg' 9  
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押汇负责书||押汇保证书letter of hypothecation '!M KZKer  
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副保||抵押品||付属担保物collateral security VHLNJnA  
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担保书trust receipt||letter of indemnity s=K?-O  
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承兑||认付acceptance U{@2kg-  
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单张承兑general acceptance u3Zu ~C  
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有条件承兑qualified acceptance u2[L^]|  
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附条件认付conditional acceptance AW!A+ ?F6  
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部分认付partial acceptance   +A$>F@u