[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。   #M>E{w
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会计报表statement of account 0yZw`|Zh[  
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往来帐目account current 4C[gW  
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现在往来帐||存款额current accout #nxx \,i>  
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销货帐account sales W>Kwl*Cis"  
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共同计算帐项joint account =0-qBodbl  
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未决帐项outstanding account GJ$,@  
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贷方帐项credit account||creditor account LH8?0N[  
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借方帐项debit account||debtor account 'GyPl  
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应付帐||应付未付帐account payable ",+uvJT1O  
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应收帐||应收未收帐account receivable +!Ltn  
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新交易||新帐new account R;yAqr29  
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未决帐||老帐old account +g[B &A!d+  
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现金帐cash account O+$70  
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流水帐running account 75HL  
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暂记帐||未定帐suspense account $yAfs3/%)s  
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过期帐||延滞帐overdue account||pastdue account Mvv=)?:  
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杂项帐户sundry account 
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详细帐单||明细表detail account q#`^EqtUF  
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呆帐bad account r<v%Zp  
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会计项目title of account @UX@puK`/  
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会计薄||帐薄account-book .M2&ad :  
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营业报告书||损益计算表account of budiness||business report kVnyX@  
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借贷细帐||交验帐account rendered #\BI-z t  
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明细帐account stated F |81i$R  
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与…银行开立一户头to open an account with 2gAdZE&Y  
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与…银行建立交易to keep account with Y&f[2+?2NK  
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继续记帐to keep account $Wzv$4
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与…有交易to have an account with {mnSTL`  
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作成会计帐||有往来帐项to make out an account with irb.F>(x  
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清算||清理债务to make up an account `Mn{bd  
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清洁帐目||与…停止交易to close ones account with e=)
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结帐to close an account +Y9D!=_lj  
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清理未付款to ask an account||to demand an account ]AA*f_!   
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结清差额to balance the account with bc=u1=~w  
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清算to settle an account||to liquidate an account||to square an account k&_u\D"^"%  
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审查帐目||监查帐目to audit an account ^@LhUs>3  
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检查帐目to examine an account q'AnI$!  
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转入A的帐户to charge the amount to As account vl{_M*w ;  
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以计帐方式付款to pay on account sa gBmA~  
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代理某人||为某人on ones account||on account of one VRQbf  
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为自己计算||独立帐目on ones own account -2jBs-z  
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由某人收益并负风险on ones account and risk||for ones account and risk V.QzMF"o  
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由某人负担for ones account||for account of one 71<PEawL  
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按某人指示||列入某人帐户by order and for account of one <E7Vbb9*  
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列入5月份帐目for May account Ubw!/|mi  
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编入某中帐项下to pass to the account of||to place to the account of [,o5QH\Etq  
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寄出清算书to send in an account||to send in render an account S `m-5  
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支票薄cheque book wUIsi<Oj  
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支票陈票人cheque drawer :9x084ESR)  
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持票人cheque holder UP~WP@0F  
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不记名支票cheque to bearer||bearer cheque =ve*g&  
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记名支票||认人支票cheque to order .n)!ZN  
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到期支票antedated cheque a$xeiy9  
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未到期支票postdated cheque sx[&4 k[  
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保付支票certified cheque ;Txv-lfS  
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未获兑现支票，退票returned cheque 6=G~6Qu  
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横线支票crossed cheque R%Ui6dCLo  
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普通横线general crossing d%#!nq{vd  
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特别横线special crossing gnQo1q{ 4  
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空白支票blank cheque yyY~ * Le  
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失效支票，过期支票stale cheque _KB{J7bs<a  
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普通支票open cheque aN^]bs?R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^[{`q9A#d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :]P~.PD5,  
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支票换现金||兑现to cash a cheque qP~WEcH`[  
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清理票款to clear a cheque )E'Fke  
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保证兑现to certify a cheque "$XYIuT  
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填写支票数额to fill up a cheque Tbv/wJ  
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支票上划线to cross a cheque Og,Y)a;=  
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开发支票to make out a cheque b2N6L2~V  
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签发支票，开立支票to draw a cheque||to issue a cheque Z&_y0W=t  
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透支支票to overdraw a cheque U^MuZ  
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背书支票to endorse a cheque I%oRvg|q  
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请付票款||清付票款to pay a cheque||to honour a cheque lsk_P&M  
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支票退票to dishonour a cheque EIr@g  
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拒付支票to refuse a cheque IV'p~ t
 
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拒付支票to stop payment of a cheque fAGctRGH  
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提示要求付款to present for payment CK0l9#g  
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见票即付持票人payable to bearer 7Y1GUIRa3  
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支付指定人payable to order v?%LQKO  
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已过期||无效out of date||stale 54{q.I@n  
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请给出票人R/D||refer to drawer *RWm47  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Dw_D+7>(v  
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文字与数字不一致words and figures differ ; Y"N6%
 
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支票 S|em[D[Y^  
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时间已过account closed wJeG(h  
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时间已过effects not cleared %0,-.(h  
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停止付款payment stopped a.@qGsIH  
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支票毁损cheque mutilated !ABiy6d  
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汇款||寄钱to remit||to send money #]]Su91BA  
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寄票供取款||支票支付to send a cheque for payment B@y(.  
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寄款人a remitter 1oc J+  
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收款人a remittee bFS>)
 
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国外汇票foreign Bill uC3:7  
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国内汇票inland Bill BYrZEVM9  
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跟单汇票documentary bill Q/ms]Du  
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空头汇票accommodation bill g*UMG>  
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原始汇票original bill {66sB{P  
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改写||换新票据renewed bill IP
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即期汇票sight bill||bill on demand f
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…days after date||…days after date…日后付款 M->*{D@a  
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…months after date||…months after date…月后付款 1OLqL
 
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见票后…日付款…days after sight||…days sight A1)wo^,  
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见票后…月付款…months after sight||…months sight G+xt5n.%  
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同组票据set of bills FGO[ |]7IN  
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单张汇票sola of exchange||sole of exchange BqDKT  
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远期汇票usance bill||bill at usance ~DRmON5 M  
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长期汇票long bill aQ^umrj@?9  
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短期汇票short bill 5aad$f  
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逾期汇票overdue bill 8+]hpa,q  
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宽限日期days of grace *Av"JAX  
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电汇telegraphic transfer （T.T） hcVJBK  
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邮汇postal order||postal note （Am.）||post office order||money order cvwhSdZu8  
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本票promissory note （P/N） sr@j$G#uW5  
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押汇负责书||押汇保证书letter of hypothecation VMoSLFp^R  
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副保||抵押品||付属担保物collateral security M#|dIbns H  
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担保书trust receipt||letter of indemnity $}")1|U,X  
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承兑||认付acceptance cb5,P~/q  
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单张承兑general acceptance ]%Zz \Q  
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有条件承兑qualified acceptance ~ %B<  
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附条件认付conditional acceptance eT2*W$  
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部分认付partial acceptance   AkOO)0