[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。   :q^R `8;(t  
会计报表statement of account BRb\V42i;  
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往来帐目account current s`"OM^[-  
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现在往来帐||存款额current accout ~Rs#|JWB2V  
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销货帐account sales (?\?it-  
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共同计算帐项joint account 
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未决帐项outstanding account |O-`5_z$r  
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贷方帐项credit account||creditor account p&^J=_O  
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借方帐项debit account||debtor account t<638`{kk  
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应付帐||应付未付帐account payable B>z?ClH$R  
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应收帐||应收未收帐account receivable sb^mLH] 3  
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新交易||新帐new account $.rzc]s  
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未决帐||老帐old account 8#X_#  
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现金帐cash account ~y /!fnv  
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流水帐running account s5D:  
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暂记帐||未定帐suspense account 0[T,O,y  
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过期帐||延滞帐overdue account||pastdue account c_.-b=zm  

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杂项帐户sundry account $q_R?Eay  
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详细帐单||明细表detail account MHi8E9_O  
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呆帐bad account 0w=R_C)
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会计项目title of account LP];x3  
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会计薄||帐薄account-book -0C@hM,wm  
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营业报告书||损益计算表account of budiness||business report BlA[T%  
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借贷细帐||交验帐account rendered -7 U|a/  
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明细帐account stated oU*45B`"  
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与…银行开立一户头to open an account with S!v(+|  
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与…银行建立交易to keep account with Vw||!
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继续记帐to keep account myl+J;,]  
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与…有交易to have an account with 1i[FY?6`dh  
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作成会计帐||有往来帐项to make out an account with InXn%9]p]  
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清算||清理债务to make up an account gL_Y,A~Q{  
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清洁帐目||与…停止交易to close ones account with pn.wud}R  
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结帐to close an account OQW#a[=WQ  
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清理未付款to ask an account||to demand an account ]o cWt3|  
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结清差额to balance the account with ^*P%=>zO  

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清算to settle an account||to liquidate an account||to square an account QUu}Xg:  
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审查帐目||监查帐目to audit an account Z?wU  
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检查帐目to examine an account `s\ ?w5[  
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转入A的帐户to charge the amount to As account E[/\7v\  
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以计帐方式付款to pay on account Y;?{ |  
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代理某人||为某人on ones account||on account of one \ExMk<y_&  
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为自己计算||独立帐目on ones own account DGS$Ukz&T  
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由某人收益并负风险on ones account and risk||for ones account and risk #ZB~x6i6  
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由某人负担for ones account||for account of one RZXjgddL  
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按某人指示||列入某人帐户by order and for account of one 17%Mw@+  
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列入5月份帐目for May account qm/)ku0  
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编入某中帐项下to pass to the account of||to place to the account of Fld=5B^}  
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寄出清算书to send in an account||to send in render an account 4h|c<-`>t  
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支票薄cheque book r>>%2Z-P  
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支票陈票人cheque drawer CsGx@\jN  
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持票人cheque holder 0X6YdW_2X  
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不记名支票cheque to bearer||bearer cheque o#3ly-ht  
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记名支票||认人支票cheque to order P3x8UR=fS  
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到期支票antedated cheque %O|iE M  
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未到期支票postdated cheque }Y12  
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保付支票certified cheque =W(Q34  
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未获兑现支票，退票returned cheque R`NYEptJ  
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横线支票crossed cheque Wf+cDpK  
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普通横线general crossing Ouk^O}W6  
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特别横线special crossing ROH|PKb7  
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空白支票blank cheque S,88*F(<^q  
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失效支票，过期支票stale cheque ;YaQB#GK%  
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普通支票open cheque Z%gh3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Sj3+l7S?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &sl0W-;0  
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支票换现金||兑现to cash a cheque p'Y^X  
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清理票款to clear a cheque {B~QQMEow  
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保证兑现to certify a cheque N"Z{5A  
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填写支票数额to fill up a cheque 2_>N/Z4T  
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支票上划线to cross a cheque ::`HQ@^  
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开发支票to make out a cheque -oGdk|Yn  
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签发支票，开立支票to draw a cheque||to issue a cheque 5%"V[lDx@  
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透支支票to overdraw a cheque +L$Xv  
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背书支票to endorse a cheque Z{*\S0^ST  
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请付票款||清付票款to pay a cheque||to honour a cheque ,~U>'&M ;  
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支票退票to dishonour a cheque 9 ql~q  
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拒付支票to refuse a cheque h4gXvPS&r  
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拒付支票to stop payment of a cheque E_rI?t^  
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提示要求付款to present for payment ,>a&"V^k  
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见票即付持票人payable to bearer w{8xpAqm  
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支付指定人payable to order FjH
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已过期||无效out of date||stale Qp5VP@t  
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请给出票人R/D||refer to drawer gx/,)> E.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eS^7A}*wd-  
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文字与数字不一致words and figures differ yPBZc h%-  
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时间已过account closed oCv.Ln1;Z  
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时间已过effects not cleared 1-uxC^u?|#  
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停止付款payment stopped 4Z=_,#h4.  
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支票毁损cheque mutilated qr^3R&z!}  
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汇款||寄钱to remit||to send money {lDd.Fn  
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寄票供取款||支票支付to send a cheque for payment I*{nP)^9  
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寄款人a remitter
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收款人a remittee l/GGCnO/  
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国外汇票foreign Bill wk D^r(hiH  
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国内汇票inland Bill mHTXni<!  
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跟单汇票documentary bill =`F(B  
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空头汇票accommodation bill P>C~ i:4n  
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原始汇票original bill w~A{(- dx  
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改写||换新票据renewed bill *uf'zQ<9  
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即期汇票sight bill||bill on demand 7M!I8C0!aO  
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…days after date||…days after date…日后付款 W=><)miQ@  
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…months after date||…months after date…月后付款 xb~yM%*c  
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见票后…日付款…days after sight||…days sight O!#g<`r{K  
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见票后…月付款…months after sight||…months sight m)t;9J5  
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同组票据set of bills Ts[_u@  
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单张汇票sola of exchange||sole of exchange fI}to&qk  
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远期汇票usance bill||bill at usance t ;;U}
 
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长期汇票long bill JV^=v@Z3  
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短期汇票short bill WUe{vV#S'0  
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逾期汇票overdue bill #uG%j  
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宽限日期days of grace [I,Z2G,Jb  
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电汇telegraphic transfer （T.T） Ar
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邮汇postal order||postal note （Am.）||post office order||money order u"cV%(#  
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本票promissory note （P/N） jjB~G^n  
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押汇负责书||押汇保证书letter of hypothecation 8sWJcmVo  
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副保||抵押品||付属担保物collateral security Olt?~}  
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担保书trust receipt||letter of indemnity ;s= l52  
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承兑||认付acceptance hP%M?MKC  
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单张承兑general acceptance w,p PYf/t  
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有条件承兑qualified acceptance av8B-GQI*#  
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附条件认付conditional acceptance 9rA0lqr]5  
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部分认付partial acceptance   h9&0Z+zs