[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。   mVkn~LD:0  
会计报表statement of account =$'Zmb [D  
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往来帐目account current 1$|z%(  
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现在往来帐||存款额current accout UJZa1p@L  
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销货帐account sales c.~|)^OXXO  
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共同计算帐项joint account l>G#+#{  
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未决帐项outstanding account  w&-r  
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贷方帐项credit account||creditor account wEp/bR1=  
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借方帐项debit account||debtor account 7#&sG  
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应付帐||应付未付帐account payable #4Z$O(  
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应收帐||应收未收帐account receivable VjnSi  
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新交易||新帐new account nO/5X>A,Zw  
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未决帐||老帐old account 6nwO:?1o9  
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现金帐cash account ZO`d  

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流水帐running account &A9+%kOk>  
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暂记帐||未定帐suspense account 3ty){#:  
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过期帐||延滞帐overdue account||pastdue account A1_x^s  
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杂项帐户sundry account }lY-
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详细帐单||明细表detail account G9i#_  
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呆帐bad account joG>=o  
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会计项目title of account N7_Co;#(zK  
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会计薄||帐薄account-book /[s$A?  
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营业报告书||损益计算表account of budiness||business report (nzt}i0  
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借贷细帐||交验帐account rendered nAzr!$qbNv  
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明细帐account stated ~
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与…银行开立一户头to open an account with [wR8q,2  
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与…银行建立交易to keep account with R32d(2%5K  
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继续记帐to keep account #t O!3=0  
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与…有交易to have an account with *C BCQp[$  
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作成会计帐||有往来帐项to make out an account with tpN}9N  
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清算||清理债务to make up an account St`m52V(5X  
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清洁帐目||与…停止交易to close ones account with R 6Em^A/>  
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结帐to close an account i"xDQ$0G6  
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清理未付款to ask an account||to demand an account ;^]A
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结清差额to balance the account with 3)Y:c2  
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清算to settle an account||to liquidate an account||to square an account S)yV51^B  
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审查帐目||监查帐目to audit an account ;kBies>V  
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检查帐目to examine an account kqw? X{  
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转入A的帐户to charge the amount to As account Oy$BR <\  
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以计帐方式付款to pay on account 0h4}RmS  
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代理某人||为某人on ones account||on account of one PDng!IQ^  
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为自己计算||独立帐目on ones own account 0!`7kZrN  
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由某人收益并负风险on ones account and risk||for ones account and risk +Q31K7Gr  
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由某人负担for ones account||for account of one QYXx7h r=$  
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按某人指示||列入某人帐户by order and for account of one k=2l9C3Z  
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列入5月份帐目for May account h./ vTNMc  
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编入某中帐项下to pass to the account of||to place to the account of [.xk
 
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寄出清算书to send in an account||to send in render an account =^y{@[p`(  
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支票薄cheque book DPQGh`J  
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支票陈票人cheque drawer a {$k<@Ww  
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持票人cheque holder m4SXH> o  
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不记名支票cheque to bearer||bearer cheque e$+f~~K  
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记名支票||认人支票cheque to order 6+nMH +[  
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到期支票antedated cheque p/WH#4Xdr  
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未到期支票postdated cheque ciGpluQF  
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保付支票certified cheque h9BD ^j  
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未获兑现支票，退票returned cheque M`+e'vdw  
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横线支票crossed cheque SeNF!k% Y  
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普通横线general crossing %V<F<  
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特别横线special crossing 2Z;`#{  
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空白支票blank cheque qaMZfA  
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失效支票，过期支票stale cheque Ck3QrfM  
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普通支票open cheque o,CA;_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oP=T6PX~l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >w2Q1!  
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支票换现金||兑现to cash a cheque =GH@.3`X  
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清理票款to clear a cheque 7wiK.99  
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保证兑现to certify a cheque W$JY M3!  
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填写支票数额to fill up a cheque d7W%zg\T
 
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支票上划线to cross a cheque |'U,/
 
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开发支票to make out a cheque W>p\O9BG  
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签发支票，开立支票to draw a cheque||to issue a cheque T>\nWancQM  
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透支支票to overdraw a cheque tk`: CT *  
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背书支票to endorse a cheque sTKab :  
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请付票款||清付票款to pay a cheque||to honour a cheque F3r S6_  
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支票退票to dishonour a cheque qxf+#  
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拒付支票to refuse a cheque 'fS?xDs-v  
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拒付支票to stop payment of a cheque T1lXYhAWS  
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提示要求付款to present for payment !aQIh  
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见票即付持票人payable to bearer ,"@w>WL<9  
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支付指定人payable to order ])N|[|$  
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已过期||无效out of date||stale p:Iw%eZ:  
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请给出票人R/D||refer to drawer {VBR/M(q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .H Fc9^.*  
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文字与数字不一致words and figures differ IZ+*`E  
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支票 s5Pq$<  
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时间已过account closed I9;xzES  
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时间已过effects not cleared yXkt:O,i  
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停止付款payment stopped Ocybc%  

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支票毁损cheque mutilated  1y7y0V  
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汇款||寄钱to remit||to send money NJk)z&M  
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寄票供取款||支票支付to send a cheque for payment ?gU}[]  
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寄款人a remitter kY=rz&?U  
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收款人a remittee iM "asEU  
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国外汇票foreign Bill Nfg{,/O  
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国内汇票inland Bill 5\xr?`VZ  
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跟单汇票documentary bill VtWT{y5Ec  
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空头汇票accommodation bill *!w25t  
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原始汇票original bill 9n"V\e_R  
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改写||换新票据renewed bill .;g}%C  
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即期汇票sight bill||bill on demand r8,om^N6  
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…days after date||…days after date…日后付款 Yz\ N&0"  
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…months after date||…months after date…月后付款 *gDl~qNRoS  
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见票后…日付款…days after sight||…days sight [,b)YjO~Xd  
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见票后…月付款…months after sight||…months sight W-m"@<Z  
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同组票据set of bills |vz9Hs$@l  
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单张汇票sola of exchange||sole of exchange i?-Y  
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远期汇票usance bill||bill at usance 9go))&`PJL  
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长期汇票long bill 8wmQ4){  
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短期汇票short bill ,Xtj;@~-  
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逾期汇票overdue bill h.}u?{  
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宽限日期days of grace D/:3RZF  
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电汇telegraphic transfer （T.T） pkk4h2Ah  
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邮汇postal order||postal note （Am.）||post office order||money order m\-PU z&C  
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本票promissory note （P/N） N RSU+D-z  
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押汇负责书||押汇保证书letter of hypothecation T*+A.G@L"  
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副保||抵押品||付属担保物collateral security 0( //D ;j  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance vr4S9`,  
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单张承兑general acceptance OKPJuV`y6  
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有条件承兑qualified acceptance F1c&0*_A  
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附条件认付conditional acceptance (.Xr#;\(  
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部分认付partial acceptance   <'2u a