[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。   y@ .b 4  
会计报表statement of account AY;<q$8j%,  
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往来帐目account current T 9MzUV&  
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现在往来帐||存款额current accout |D+p$
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销货帐account sales ) Y8qWJU  
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共同计算帐项joint account Ys%'#f  
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未决帐项outstanding account oN ;-M-(  
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贷方帐项credit account||creditor account J@gm@ jLc  
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借方帐项debit account||debtor account p9Z].5Pd"  
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应付帐||应付未付帐account payable []=_<]{   
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应收帐||应收未收帐account receivable 3l$E8?[Zwi  
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新交易||新帐new account `R eGnT[  
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未决帐||老帐old account D/cg7  
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现金帐cash account ry
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流水帐running account X:U=MWc>  
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暂记帐||未定帐suspense account ]W+)ee|D  
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过期帐||延滞帐overdue account||pastdue account nT#37v  
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杂项帐户sundry account :MK:TJV  
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详细帐单||明细表detail account 'y< t/qo  
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呆帐bad account =Y/}b\9 `T  
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会计项目title of account Wa(W&]  
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会计薄||帐薄account-book yq1Gq bh l  
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营业报告书||损益计算表account of budiness||business report zMbfV%b  
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借贷细帐||交验帐account rendered cLn;,u4  
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明细帐account stated 3gC\{y!8  
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与…银行开立一户头to open an account with >s;oOo+5  
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与…银行建立交易to keep account with r;c' NqP  
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继续记帐to keep account O5g}2  
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与…有交易to have an account with UAnB=L,.\  
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作成会计帐||有往来帐项to make out an account with d-9uv|SJ  
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清算||清理债务to make up an account ='7er.~\  
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清洁帐目||与…停止交易to close ones account with 6\; 4 4,3  
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结帐to close an account $KoPGgC[  
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清理未付款to ask an account||to demand an account ?|D$#{^  
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结清差额to balance the account with vF5wA-3&t  
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清算to settle an account||to liquidate an account||to square an account 2#>$%[  
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审查帐目||监查帐目to audit an account Dj-\))L  
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检查帐目to examine an account kvMk :.  
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转入A的帐户to charge the amount to As account "Y
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以计帐方式付款to pay on account &"U9X"8b  
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代理某人||为某人on ones account||on account of one [;>zqNy  
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为自己计算||独立帐目on ones own account p)?qJ2c|  
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由某人收益并负风险on ones account and risk||for ones account and risk X_lUD?y  
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由某人负担for ones account||for account of one c,v^A+sZu  
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按某人指示||列入某人帐户by order and for account of one _H~p
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列入5月份帐目for May account OPvj{Dv$0  
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编入某中帐项下to pass to the account of||to place to the account of +z
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寄出清算书to send in an account||to send in render an account D\45l  
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支票薄cheque book nvO%  
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支票陈票人cheque drawer _/QKWk&j  
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持票人cheque holder p?Z +z  
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不记名支票cheque to bearer||bearer cheque -)y> c  
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记名支票||认人支票cheque to order dyQ<UT  
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到期支票antedated cheque ~# hE&nq  
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未到期支票postdated cheque V',m $   
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保付支票certified cheque F'?5V0\he  
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未获兑现支票，退票returned cheque =B/s HN  
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横线支票crossed cheque uusY,Dt/9  
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普通横线general crossing Q?Bjq>  
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特别横线special crossing TeGLAt  
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空白支票blank cheque mTXNHvv  
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失效支票，过期支票stale cheque X('Q;^`  
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普通支票open cheque +NzD/.gq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <2TB9]2. g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6Ymo%OT  
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支票换现金||兑现to cash a cheque j9L+.UVI,  
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清理票款to clear a cheque 'bY|$\I  
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保证兑现to certify a cheque ss*2TE7  
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填写支票数额to fill up a cheque -Bwu$$ 0  
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支票上划线to cross a cheque Bdk{.oh6  
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开发支票to make out a cheque zC>(!fJq
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签发支票，开立支票to draw a cheque||to issue a cheque ;| $]Qq  
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透支支票to overdraw a cheque ;Q,).@<C  
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背书支票to endorse a cheque _ L:w;Oy9T  
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请付票款||清付票款to pay a cheque||to honour a cheque ?KuJs9SM  
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支票退票to dishonour a cheque KZ >"L  
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拒付支票to refuse a cheque ORPl^n-  
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拒付支票to stop payment of a cheque m=l3O:~J  
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提示要求付款to present for payment Pg 8=  
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见票即付持票人payable to bearer sL`D}_:  
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支付指定人payable to order b6$A@b  
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已过期||无效out of date||stale p~;z"Z  
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请给出票人R/D||refer to drawer cZF;f{t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?-v?SN#  
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文字与数字不一致words and figures differ F88SV6  
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支票 YZu#
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时间已过account closed _BaS\U%1(  
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时间已过effects not cleared j'b4Sbs-f  
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停止付款payment stopped F<<H [,%0  
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支票毁损cheque mutilated I9&<:`  
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汇款||寄钱to remit||to send money dL"i\5#%A  
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寄票供取款||支票支付to send a cheque for payment 01w/,r  
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寄款人a remitter LM`#S/h  
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收款人a remittee g-uFss  
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国外汇票foreign Bill </Lqk3S-!  
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国内汇票inland Bill 0+h?Bk  
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跟单汇票documentary bill p 1fnuN |,  
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空头汇票accommodation bill 0$ EJ4  
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原始汇票original bill b6VAyTa  
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改写||换新票据renewed bill )E|Bb=%  
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即期汇票sight bill||bill on demand xbIA97g-O,  
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…days after date||…days after date…日后付款 !b_I H0]U  
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…months after date||…months after date…月后付款 ?Ci\3)u,P  
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见票后…日付款…days after sight||…days sight F.9|$g*ip  
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见票后…月付款…months after sight||…months sight 7va%-&.&t  
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同组票据set of bills 'rgV]Oy  
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单张汇票sola of exchange||sole of exchange 7dRU7p>  
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远期汇票usance bill||bill at usance /e,lD)  
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长期汇票long bill <dZ{E7l  
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短期汇票short bill -=Hr|AhE  
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逾期汇票overdue bill {_JLmyaerZ  
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宽限日期days of grace ,$Mw/fA  
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电汇telegraphic transfer （T.T） s
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邮汇postal order||postal note （Am.）||post office order||money order FWj~bn  
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本票promissory note （P/N） h0`)=  
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押汇负责书||押汇保证书letter of hypothecation 6m]L{ buP  
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副保||抵押品||付属担保物collateral security p
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担保书trust receipt||letter of indemnity ?'%&2M zM  
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承兑||认付acceptance
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单张承兑general acceptance gyPF!"!5dq  
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有条件承兑qualified acceptance %w@(V([(c  
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附条件认付conditional acceptance FvkKM+?F  
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部分认付partial acceptance   2`z+_DA