[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。   \=WPJm`p  
会计报表statement of account ;J|t-$Z  
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往来帐目account current v'?Smd1v /  
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现在往来帐||存款额current accout -m}'I8  
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销货帐account sales xy:Mb =r  
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共同计算帐项joint account X`_tm3HC  
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未决帐项outstanding account [[c0
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贷方帐项credit account||creditor account R=.?el  
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借方帐项debit account||debtor account WD\ Yx~o  
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应付帐||应付未付帐account payable zlP{1z;nV  
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应收帐||应收未收帐account receivable j~Pwt9G  
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新交易||新帐new account IT:WiMD
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未决帐||老帐old account c /88|k  
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现金帐cash account GXm#\)  
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流水帐running account rZwSo]gp  
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暂记帐||未定帐suspense account 'qEw]l  
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过期帐||延滞帐overdue account||pastdue account 3.Mpd  
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杂项帐户sundry account VDOC>  
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详细帐单||明细表detail account 3mofp`e  
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呆帐bad account h-"q <eY"  
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会计项目title of account HaL'/V~  
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会计薄||帐薄account-book lIEZ=CEmY  
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营业报告书||损益计算表account of budiness||business report \i[N";K  
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借贷细帐||交验帐account rendered 837:;<T  
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明细帐account stated <t!0{FJ  
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与…银行开立一户头to open an account with Zjn1,\(t~u  
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与…银行建立交易to keep account with K)x6F15r  
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继续记帐to keep account Z%ZOAu&p  
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与…有交易to have an account with r9(c<E?,h  
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作成会计帐||有往来帐项to make out an account with &<#1G u_  
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清算||清理债务to make up an account ;j;U9-oh  
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清洁帐目||与…停止交易to close ones account with .AX%6+o  
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结帐to close an account ?vD<_5K;I  
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清理未付款to ask an account||to demand an account +NB5Fd4  
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结清差额to balance the account with Cu$`-b^y  
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清算to settle an account||to liquidate an account||to square an account Tnf&32IA  
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审查帐目||监查帐目to audit an account $1Z3yb^  
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检查帐目to examine an account r 3T#Nv  
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转入A的帐户to charge the amount to As account $:DL+E-}  
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以计帐方式付款to pay on account G in  
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代理某人||为某人on ones account||on account of one Tc;BE  
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为自己计算||独立帐目on ones own account Mr K?,7*Xi  
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由某人收益并负风险on ones account and risk||for ones account and risk 5i3nz=~o  
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由某人负担for ones account||for account of one );F /P0P  
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按某人指示||列入某人帐户by order and for account of one 5Ul=Nv]  
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列入5月份帐目for May account BtWm ZaKi  
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编入某中帐项下to pass to the account of||to place to the account of x(88Y7o.t  
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寄出清算书to send in an account||to send in render an account [@t 6,g  
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支票薄cheque book Rh#TR"  
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支票陈票人cheque drawer nR~L$Wu5_a  
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持票人cheque holder S)\%. ~ n  
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不记名支票cheque to bearer||bearer cheque Fm Ra]31W  
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记名支票||认人支票cheque to order S}*%l)vfR  
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到期支票antedated cheque `#~HCl  
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未到期支票postdated cheque SW%d'1ya  
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保付支票certified cheque ;0VE*  
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未获兑现支票，退票returned cheque b1;80P/:D  
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横线支票crossed cheque =kvYE,,g_  
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普通横线general crossing ^kMgjS}R  
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特别横线special crossing *qE[Y0Cd  
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空白支票blank cheque /tf}8d  
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失效支票，过期支票stale cheque kN>AY'1  
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普通支票open cheque 16YJQ ue  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *"Ipu"G5?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges xU^Flw,4  
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支票换现金||兑现to cash a cheque ;#!`cgAh  
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清理票款to clear a cheque 8 lt P)K4  
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保证兑现to certify a cheque N@^
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque kN;l@>  
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开发支票to make out a cheque nKh._bvfX  
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签发支票，开立支票to draw a cheque||to issue a cheque 7Z"mVh}  
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透支支票to overdraw a cheque zpIl'/i  
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背书支票to endorse a cheque 3b{8c8N^  
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请付票款||清付票款to pay a cheque||to honour a cheque WUdKj  
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支票退票to dishonour a cheque y^hpmTB3"  
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拒付支票to refuse a cheque &m4 \"X@  
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拒付支票to stop payment of a cheque rc*&K#? B  
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提示要求付款to present for payment fmA&1u/xMs  
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见票即付持票人payable to bearer dj?.Hc7od  
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支付指定人payable to order s:R>uGYOd  
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已过期||无效out of date||stale *AGC[w}/  
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请给出票人R/D||refer to drawer !o:RIwS3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2[9hl@=%  
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文字与数字不一致words and figures differ &>@nW!n u  
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支票 &
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时间已过account closed 6 N
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时间已过effects not cleared A37Z;/H~k  
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停止付款payment stopped &Zd{ElM  
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支票毁损cheque mutilated 2Ev~[Hb.  

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汇款||寄钱to remit||to send money ud'r?QDM  
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寄票供取款||支票支付to send a cheque for payment !j%v
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寄款人a remitter t$]lK6  
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收款人a remittee <[8at6;  
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国外汇票foreign Bill +sQ=Uw#e  
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国内汇票inland Bill nP0|nPWz#  
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跟单汇票documentary bill 3RXq/E  
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空头汇票accommodation bill FU;Tv).  
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原始汇票original bill ">v76%>Z7  
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改写||换新票据renewed bill [_G_Wl'#8  
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即期汇票sight bill||bill on demand <wW#Wnc]  
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…days after date||…days after date…日后付款 FF0N{bY  
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…months after date||…months after date…月后付款 WUvrC  
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见票后…日付款…days after sight||…days sight ONH!ms(kb  
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见票后…月付款…months after sight||…months sight =3]}87  
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同组票据set of bills q6bi{L@/R  

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单张汇票sola of exchange||sole of exchange qjFz}6  
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远期汇票usance bill||bill at usance cY8XA6  
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长期汇票long bill Jr$,w7tQn@  
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短期汇票short bill K1>X%f^  
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逾期汇票overdue bill jd8`D6|Z  
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宽限日期days of grace KJn@2x6LP  
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电汇telegraphic transfer （T.T） @32~#0a  
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邮汇postal order||postal note （Am.）||post office order||money order ~A@T_*0  
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本票promissory note （P/N） hgIqr^N9  
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押汇负责书||押汇保证书letter of hypothecation FvYgpbEZ  
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副保||抵押品||付属担保物collateral security EQe!&;   
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担保书trust receipt||letter of indemnity [v47_ 5O  
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承兑||认付acceptance qt_ocOr  
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单张承兑general acceptance a8 X}r.  
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有条件承兑qualified acceptance "PgVvm#w'  
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附条件认付conditional acceptance 6U.A/8z  
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部分认付partial acceptance   LZ#=Ks