[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。   `C>De4nT@  
会计报表statement of account H.#zbKj  
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往来帐目account current  wjfc9z  
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现在往来帐||存款额current accout =} flmUv~  
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销货帐account sales cNiNLwc  
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共同计算帐项joint account 't'2z  
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未决帐项outstanding account qTI_'q  
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贷方帐项credit account||creditor account L-VisZ-FK  
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借方帐项debit account||debtor account .RN2os{  
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应付帐||应付未付帐account payable FC#t}4as  
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应收帐||应收未收帐account receivable :[?65q{  
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新交易||新帐new account *nlDN4Y[  
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未决帐||老帐old account BoP,MpF  
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现金帐cash account #BwOWra  
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流水帐running account SY$%)(c8kL  
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暂记帐||未定帐suspense account PZk"!I<oN  
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过期帐||延滞帐overdue account||pastdue account `ZGKM>q`  
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杂项帐户sundry account 5#Et.P'  
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详细帐单||明细表detail account %a|m[6+O  
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呆帐bad account [U_  
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会计项目title of account .x][ _I>  
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会计薄||帐薄account-book NE+ ;<mW  
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营业报告书||损益计算表account of budiness||business report -`,Fe3  
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借贷细帐||交验帐account rendered o_n 3.O=  
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明细帐account stated R
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与…银行开立一户头to open an account with a LJ d1Q
 
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与…银行建立交易to keep account with h_15"rd  
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继续记帐to keep account F~?|d0  
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与…有交易to have an account with fPq)Lx1'  
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作成会计帐||有往来帐项to make out an account with qm< mw"]  
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清算||清理债务to make up an account VM<$!Aaz  
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清洁帐目||与…停止交易to close ones account with N 5.kDT  
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结帐to close an account A=r8_.@2@  
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清理未付款to ask an account||to demand an account 'oF XNO  
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结清差额to balance the account with WWT1_&0  
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清算to settle an account||to liquidate an account||to square an account o8~<t]Ejw  
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审查帐目||监查帐目to audit an account f dJ<(i]7W  
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检查帐目to examine an account I8 Y #l'z  
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转入A的帐户to charge the amount to As account w<Bw2c  
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以计帐方式付款to pay on account $e:bDZ(hjj  
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代理某人||为某人on ones account||on account of one Hyi'z
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为自己计算||独立帐目on ones own account e  m  
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由某人收益并负风险on ones account and risk||for ones account and risk vU$n*M1`$  
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由某人负担for ones account||for account of one -b|"%e<'  
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按某人指示||列入某人帐户by order and for account of one 3,n"d-  
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列入5月份帐目for May account ]r 'D  
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编入某中帐项下to pass to the account of||to place to the account of GWv i  
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寄出清算书to send in an account||to send in render an account Mmg~Fn  
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支票薄cheque book 9ENI%Jz  
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支票陈票人cheque drawer _?bO /y_y  
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持票人cheque holder /nn~&OU  
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不记名支票cheque to bearer||bearer cheque g> ~+M  
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记名支票||认人支票cheque to order xaVn.&Wl  
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到期支票antedated cheque gS8+S\2
 
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未到期支票postdated cheque -*i_8`  
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保付支票certified cheque *ra>Kl0   
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未获兑现支票，退票returned cheque V)l:fUm2  
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横线支票crossed cheque ,.} %\GhY  
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普通横线general crossing p$qk\efv*4  
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特别横线special crossing g(;OUkj$Zp  

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空白支票blank cheque DBL@Mp[<  
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失效支票，过期支票stale cheque euVDrJ^  
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普通支票open cheque {it}\[3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vdC0tax  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @j_o CDS  
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支票换现金||兑现to cash a cheque Nr~!5XO  
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清理票款to clear a cheque /51$o\4S  
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保证兑现to certify a cheque nJ]7vj,rB  
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填写支票数额to fill up a cheque ;!A8A4~nu  
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支票上划线to cross a cheque \}v@!PQl  
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开发支票to make out a cheque 2Ax"X12{6  
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签发支票，开立支票to draw a cheque||to issue a cheque *3`R W<Z  
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透支支票to overdraw a cheque l`zhKj  
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背书支票to endorse a cheque JX&]>#6|E  
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请付票款||清付票款to pay a cheque||to honour a cheque  ~deS*  
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支票退票to dishonour a cheque yO7y`;Q(sF  
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拒付支票to refuse a cheque :XFQ}Cl  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment g$Y]{VM.J  
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见票即付持票人payable to bearer g4=1['wW  
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支付指定人payable to order ;X+tCkzF  
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已过期||无效out of date||stale RNw#sR  
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请给出票人R/D||refer to drawer \-]Jm[]^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eC"e v5v  
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文字与数字不一致words and figures differ L]z8'n,  
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支票 4h!yh2c..  
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时间已过account closed \Qah*1  
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时间已过effects not cleared e"^WXP.t&  
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停止付款payment stopped ,x&WE@tD|  
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支票毁损cheque mutilated E.m2- P;4  
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汇款||寄钱to remit||to send money nnRb  
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寄票供取款||支票支付to send a cheque for payment ]lGkZyUhI  
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寄款人a remitter 6rE8P#  
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收款人a remittee |a7Kn/[`,  
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国外汇票foreign Bill t;3).F  
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国内汇票inland Bill &$T7eOiZ  
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跟单汇票documentary bill [C-FJ>=S  
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空头汇票accommodation bill {C]tS5$Z  
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原始汇票original bill fbdpDVmpU  
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改写||换新票据renewed bill Rc9>^>w  
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即期汇票sight bill||bill on demand /i oBc}]  
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…days after date||…days after date…日后付款 (ruMOKW  
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…months after date||…months after date…月后付款 /Trbr]lWy  
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见票后…日付款…days after sight||…days sight !H)!b#_  
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见票后…月付款…months after sight||…months sight 3,hu3"@k  
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同组票据set of bills 7#
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单张汇票sola of exchange||sole of exchange S5H}   
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远期汇票usance bill||bill at usance 211T}a
  
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长期汇票long bill uB6Mjdp6  
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短期汇票short bill &VCg`r-{~  
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逾期汇票overdue bill IQd~` G  
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宽限日期days of grace Azr|cKu]  
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电汇telegraphic transfer （T.T） "So"oT1
 
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邮汇postal order||postal note （Am.）||post office order||money order u35"oLV6}#  
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本票promissory note （P/N） B o%Sl  
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押汇负责书||押汇保证书letter of hypothecation gg#lI|  
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副保||抵押品||付属担保物collateral security $Tt.r  
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担保书trust receipt||letter of indemnity \;Q!}_ K  
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承兑||认付acceptance >'WTVj`  
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单张承兑general acceptance #i*PwgC%_  
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有条件承兑qualified acceptance U.I7p  
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附条件认付conditional acceptance }w>UNGUMh  
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部分认付partial acceptance   b+
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