[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。   SR$ 'JGfp  
会计报表statement of account r<$o [,W  
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往来帐目account current iYZn`OAx  
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现在往来帐||存款额current accout h;@c%Vm  
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销货帐account sales b'``0OB)  
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共同计算帐项joint account o\F>K'  
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未决帐项outstanding account RL:B.Lv/W  
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贷方帐项credit account||creditor account 6DU~6c=)  
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借方帐项debit account||debtor account X;H\u6-|>6  
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应付帐||应付未付帐account payable Fgi`g{N  
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应收帐||应收未收帐account receivable F~i ~%f,  
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新交易||新帐new account Q5ff&CE  
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未决帐||老帐old account 76"4Q!  
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现金帐cash account {aNpk,n  
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流水帐running account J,:&U wkv  
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暂记帐||未定帐suspense account WB?HY?[r  
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过期帐||延滞帐overdue account||pastdue account w6Nnx5Ay  
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杂项帐户sundry account 71\53Qr#U  
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详细帐单||明细表detail account ?*yyne  
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呆帐bad account i4,p
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会计项目title of account iW^J>aKy
 
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会计薄||帐薄account-book K\rQb  
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营业报告书||损益计算表account of budiness||business report 5K ;E*s,  
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借贷细帐||交验帐account rendered '1:)q  
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明细帐account stated <mE`<-$  
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与…银行开立一户头to open an account with <'~m1l#2  
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与…银行建立交易to keep account with L"|Bm{Run  
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继续记帐to keep account M_};J;  
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与…有交易to have an account with }+9?)f{?@  
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作成会计帐||有往来帐项to make out an account with  =Z  
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清算||清理债务to make up an account {h@\C|nF  
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清洁帐目||与…停止交易to close ones account with JcR|{9ghT  
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结帐to close an account T;/GHC`{Y  
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清理未付款to ask an account||to demand an account Y[6T7eZ0g  
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结清差额to balance the account with w(Z?j%b  
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清算to settle an account||to liquidate an account||to square an account by
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审查帐目||监查帐目to audit an account qH}8TC  
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检查帐目to examine an account  + Q-b}  
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转入A的帐户to charge the amount to As account !DZ=`a?y  
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以计帐方式付款to pay on account ~rb0G*R>  
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代理某人||为某人on ones account||on account of one TpKAdrY  
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为自己计算||独立帐目on ones own account -tg|y  
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由某人收益并负风险on ones account and risk||for ones account and risk \;{ ]YX  
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由某人负担for ones account||for account of one v Y[s#*+  
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按某人指示||列入某人帐户by order and for account of one T
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列入5月份帐目for May account >. |({;n9  
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编入某中帐项下to pass to the account of||to place to the account of *S;}&VAZ  
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寄出清算书to send in an account||to send in render an account mfraw2H  
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支票薄cheque book 6FB0g8  
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支票陈票人cheque drawer HMq}){=S  
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持票人cheque holder z9o]
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不记名支票cheque to bearer||bearer cheque R$:-~<O  
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记名支票||认人支票cheque to order b^W&-Hh  
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到期支票antedated cheque Z518J46o  
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未到期支票postdated cheque 
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保付支票certified cheque  4!!|P  
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未获兑现支票，退票returned cheque Sm/8VSY  
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横线支票crossed cheque =]@Bc 7@  
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普通横线general crossing 
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特别横线special crossing _kD5pC =  
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空白支票blank cheque LsR<r1KDJ  
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失效支票，过期支票stale cheque Q}&'1J  
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普通支票open cheque <@7j37,R7V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3g7]$}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @.e4~qz\  
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支票换现金||兑现to cash a cheque ]`-o\,lq  
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清理票款to clear a cheque xgOt%7sb  
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保证兑现to certify a cheque 8?~>FLWTXZ  
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填写支票数额to fill up a cheque `DSDuJw%  
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支票上划线to cross a cheque J;fbE8x  
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开发支票to make out a cheque o<|u4r={s  
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签发支票，开立支票to draw a cheque||to issue a cheque ,*$Y[UT  
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透支支票to overdraw a cheque i[/1AI  
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背书支票to endorse a cheque c3fd6Je5  
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请付票款||清付票款to pay a cheque||to honour a cheque $SLyI$<gP  
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支票退票to dishonour a cheque j%!xb><  
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拒付支票to refuse a cheque =+e;BYD#!  
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拒付支票to stop payment of a cheque 2J(,Xf  
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提示要求付款to present for payment
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见票即付持票人payable to bearer &>@EfW](  
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支付指定人payable to order l%cE o`U  
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已过期||无效out of date||stale U_0"1+j
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请给出票人R/D||refer to drawer cj3P]2B#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~EhM"go  
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文字与数字不一致words and figures differ !_1R
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支票 SQBe}FlktK  
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时间已过account closed SnW>`  
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时间已过effects not cleared arj?U= zy  
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停止付款payment stopped k| ,F/:  
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支票毁损cheque mutilated O9[Dae{i  
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汇款||寄钱to remit||to send money r5\|%5=J  
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寄票供取款||支票支付to send a cheque for payment PPSSar  
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寄款人a remitter <2{-ey]  
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收款人a remittee =L&}&pT  
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国外汇票foreign Bill i_6 Y
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国内汇票inland Bill _B5v&#h(.  
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跟单汇票documentary bill 3c.,T  
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空头汇票accommodation bill B)}.
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原始汇票original bill I8:A]  
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改写||换新票据renewed bill w[X/|O  
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即期汇票sight bill||bill on demand )D"E]  
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…days after date||…days after date…日后付款 I@/+=   
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…months after date||…months after date…月后付款 6A9 r{'1  
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见票后…日付款…days after sight||…days sight 6=o'.03\f  
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见票后…月付款…months after sight||…months sight .ZK^kcyA  
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同组票据set of bills o3OtG#g2  
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单张汇票sola of exchange||sole of exchange e"O c  
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远期汇票usance bill||bill at usance 2Mo oqJp  
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长期汇票long bill  :qe.*\ c  
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短期汇票short bill rctGa ,l  
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逾期汇票overdue bill FX,kmre3  
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宽限日期days of grace W|-<ekH_u  
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电汇telegraphic transfer （T.T） }LTyXo  
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邮汇postal order||postal note （Am.）||post office order||money order vMv? fE"  
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本票promissory note （P/N） /n-!dXi  
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押汇负责书||押汇保证书letter of hypothecation sX[k}=HCK  
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副保||抵押品||付属担保物collateral security  SodYb  
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担保书trust receipt||letter of indemnity :[d*  
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承兑||认付acceptance + C'<*  
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单张承兑general acceptance W!B\VB  
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有条件承兑qualified acceptance s~>0<3{5  
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附条件认付conditional acceptance k@}g?X`8  
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部分认付partial acceptance   hOj(*7__