[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。   KfBTL!0#  
会计报表statement of account =cN&A_L(  
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往来帐目account current $@d9<83=  
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现在往来帐||存款额current accout nzjkX4KV  
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销货帐account sales ^l^fD t  
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共同计算帐项joint account 7&`}~$>}>e  
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未决帐项outstanding account N=:5eAza  
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贷方帐项credit account||creditor account ] 2DH;  
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借方帐项debit account||debtor account )$w*V9d  
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应付帐||应付未付帐account payable ZcuA6#3B  
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应收帐||应收未收帐account receivable _#$*y  
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新交易||新帐new account :Rs^0F8)c  
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未决帐||老帐old account fzjU<?}  
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现金帐cash account K^_i%~  
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流水帐running account <foCb%$(?  
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暂记帐||未定帐suspense account DzQ1%!  
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过期帐||延滞帐overdue account||pastdue account 7iJ&6=/  
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杂项帐户sundry account /ywD{*  
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详细帐单||明细表detail account yL
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呆帐bad account #_mi `7!B#  
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会计项目title of account T0
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会计薄||帐薄account-book S4witIK5  
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营业报告书||损益计算表account of budiness||business report Ev!{n  
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借贷细帐||交验帐account rendered 7u\*_mrv  
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明细帐account stated Oi"a:bCU  
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与…银行开立一户头to open an account with A?TBtAe  
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与…银行建立交易to keep account with Iqs+r?  
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继续记帐to keep account ,wKe fpV;5  
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与…有交易to have an account with 'gQidf  
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作成会计帐||有往来帐项to make out an account with 61U<5:#l  
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清算||清理债务to make up an account = sAn,ri  
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清洁帐目||与…停止交易to close ones account with B*!W
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结帐to close an account {F&-7u0  
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清理未付款to ask an account||to demand an account Es5  
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结清差额to balance the account with doHF|<s  
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清算to settle an account||to liquidate an account||to square an account 0;
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审查帐目||监查帐目to audit an account I[o*RKT'"  
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检查帐目to examine an account "S~_[/q  
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转入A的帐户to charge the amount to As account F?Ju ??O  
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以计帐方式付款to pay on account b(GFMk  
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代理某人||为某人on ones account||on account of one ba@ax3  
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为自己计算||独立帐目on ones own account ^[TV;9I*  
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由某人收益并负风险on ones account and risk||for ones account and risk Al)$An-  
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由某人负担for ones account||for account of one 'p)Q68;&  
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按某人指示||列入某人帐户by order and for account of one &!7+Yb(1  
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列入5月份帐目for May account fF?6j  
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编入某中帐项下to pass to the account of||to place to the account of #/J 'P[z  
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寄出清算书to send in an account||to send in render an account aP
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支票薄cheque book v<rF'D2  
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支票陈票人cheque drawer .e[Tu|qo  
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持票人cheque holder Uf,fX/:!  
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不记名支票cheque to bearer||bearer cheque +Takde%~  
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记名支票||认人支票cheque to order :uCdq`SaQl  
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到期支票antedated cheque 5rN_jC*U  
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未到期支票postdated cheque wz#[:2  
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保付支票certified cheque a+(j?_FyI  
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未获兑现支票，退票returned cheque ofCVbn  
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横线支票crossed cheque D$pj#  
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普通横线general crossing K+ehr  
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特别横线special crossing h;Mu[`  
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空白支票blank cheque *,jqE9:O  
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失效支票，过期支票stale cheque nZW4}~0j  
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普通支票open cheque $MT}l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \]a u SO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges fv|%Ocm  
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支票换现金||兑现to cash a cheque &Q+]t"OA!  
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清理票款to clear a cheque 5 =.7\#D  
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保证兑现to certify a cheque A?sNXhh  
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填写支票数额to fill up a cheque j,ZW[*M  
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支票上划线to cross a cheque QS%,7'EG  
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开发支票to make out a cheque B~4mk  
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签发支票，开立支票to draw a cheque||to issue a cheque "1CGO@AXS  
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透支支票to overdraw a cheque TA<hj[-8  
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背书支票to endorse a cheque ;7)OSGR
 
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请付票款||清付票款to pay a cheque||to honour a cheque pO5v*oONz+  
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支票退票to dishonour a cheque $k M'  
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拒付支票to refuse a cheque L>i<dD{  
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拒付支票to stop payment of a cheque [Aa[&RX+9  
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提示要求付款to present for payment CuF%[9[cT  
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见票即付持票人payable to bearer !XkymIX~O.  
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支付指定人payable to order (ej:_w1  
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已过期||无效out of date||stale Smi%dp.  
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请给出票人R/D||refer to drawer (rau8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VyB\]EBu  
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文字与数字不一致words and figures differ %A zPAWcN  
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支票 !N@S^JD6  
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时间已过account closed >!:$@!6L  
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时间已过effects not cleared f.U0E6-(3N  
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停止付款payment stopped 7eaA]y~H  
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支票毁损cheque mutilated |o;j0  
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汇款||寄钱to remit||to send money (`q6G d  
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寄票供取款||支票支付to send a cheque for payment PsF- 9&_  
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寄款人a remitter 1`2);b{@  
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收款人a remittee &F<J#cfe8  
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国外汇票foreign Bill P0`>{!r6@  
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国内汇票inland Bill @Le ^-v4  
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跟单汇票documentary bill
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空头汇票accommodation bill ^t^<KL;  
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原始汇票original bill YfrTvKX  
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改写||换新票据renewed bill [# tT o;q  
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即期汇票sight bill||bill on demand =xlYQ}-(a  
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…days after date||…days after date…日后付款 mn6p s6OB  
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…months after date||…months after date…月后付款 Z>MJ0J76]  
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见票后…日付款…days after sight||…days sight NkjQyMF  
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见票后…月付款…months after sight||…months sight :;h
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同组票据set of bills tWX+\ |  
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单张汇票sola of exchange||sole of exchange 9OJ\n|,(  
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远期汇票usance bill||bill at usance enD C#  
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长期汇票long bill j|$y)FBX  
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短期汇票short bill C7*Yg$`{  
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逾期汇票overdue bill MT#[ -M\  
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宽限日期days of grace B8# f^}8  
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电汇telegraphic transfer （T.T） fS$Yl~-m?  
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邮汇postal order||postal note （Am.）||post office order||money order Y<$"]@w  
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本票promissory note （P/N） {~p %\  
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押汇负责书||押汇保证书letter of hypothecation l=OC?d*m  
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副保||抵押品||付属担保物collateral security + +RmaZ  
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担保书trust receipt||letter of indemnity { dxyBDK  
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承兑||认付acceptance Vblf6qaBs  
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单张承兑general acceptance 3G0\i!*t  
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有条件承兑qualified acceptance w5G34[v  
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附条件认付conditional acceptance G!lykk]  
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部分认付partial acceptance   n6+MqN