[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。   d9Ow 2KrC  
会计报表statement of account t"Vr;0!{  
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往来帐目account current q[,R%6&'  
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现在往来帐||存款额current accout J1v0 \  
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销货帐account sales ePcI^}{  
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共同计算帐项joint account rsIPI69qJ.  
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未决帐项outstanding account JV6U0$g_S  
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贷方帐项credit account||creditor account (R|FQdH  
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借方帐项debit account||debtor account $(mdz)Cfy  
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应付帐||应付未付帐account payable `]I5WTt*X  
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应收帐||应收未收帐account receivable +mW$D@Pf  
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新交易||新帐new account $m0x8<7nu  
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未决帐||老帐old account NHVx!Kc  
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现金帐cash account csA.3|rv  
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流水帐running account
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暂记帐||未定帐suspense account ;m:GU p^[  
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过期帐||延滞帐overdue account||pastdue account -t#a*?"$w  
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杂项帐户sundry account R*#Q=_  
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详细帐单||明细表detail account S.>9tV2Ca  
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呆帐bad account Nn\\}R  
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会计项目title of account 'F~SNIay  
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会计薄||帐薄account-book 0R%58,R  
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营业报告书||损益计算表account of budiness||business report l0_O<  
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借贷细帐||交验帐account rendered IGQ8-#=  
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明细帐account stated aoX$,~oI5  
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与…银行开立一户头to open an account with y9<Fv|Ric  
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与…银行建立交易to keep account with N"y4#W(Z@  
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继续记帐to keep account M$9h)3(B  
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与…有交易to have an account with {\I\4P  
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作成会计帐||有往来帐项to make out an account with -`&;3 7  
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清算||清理债务to make up an account *fZ'#C~x  
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清洁帐目||与…停止交易to close ones account with uWE@7e4'I  
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结帐to close an account we3t,?`rk7  
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清理未付款to ask an account||to demand an account SrIynO
  
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结清差额to balance the account with l"/Os_4O  
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清算to settle an account||to liquidate an account||to square an account rcCMx"L=  
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审查帐目||监查帐目to audit an account 4[D@[kAs  
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检查帐目to examine an account ?uQpt(  
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转入A的帐户to charge the amount to As account Zr3KzY9  
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以计帐方式付款to pay on account I~,*Rgv/Z  
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代理某人||为某人on ones account||on account of one 6Y=)12T  
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为自己计算||独立帐目on ones own account %5b2vrg~*  
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由某人收益并负风险on ones account and risk||for ones account and risk w5p+Yx=q  
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由某人负担for ones account||for account of one #~"jo[  
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按某人指示||列入某人帐户by order and for account of one 'Q# KjY
 
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列入5月份帐目for May account tq{ aa  
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编入某中帐项下to pass to the account of||to place to the account of |#k1a:  
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寄出清算书to send in an account||to send in render an account <3'r&ks  
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支票薄cheque book nCt:n}+C7  
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支票陈票人cheque drawer IYd)Vv3'j  
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持票人cheque holder L0}"H .  
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不记名支票cheque to bearer||bearer cheque vV8}>  
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记名支票||认人支票cheque to order &q>=6sQvf  
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到期支票antedated cheque .Um.dXBYU  
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未到期支票postdated cheque ~!\n
 
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保付支票certified cheque d n3sh<  
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未获兑现支票，退票returned cheque ULj'DzlfH  
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横线支票crossed cheque h5>JBLawQP  
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普通横线general crossing /aP4'U8ov  
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特别横线special crossing })%WL;~  
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空白支票blank cheque A70x+mjy^T  
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失效支票，过期支票stale cheque PQDWY
 
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普通支票open cheque .-Yhpw>f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E]/` JI'%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y%m^V?k  
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支票换现金||兑现to cash a cheque lky{<jZ%  
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清理票款to clear a cheque V/"P};n  
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保证兑现to certify a cheque 9O1#%  
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填写支票数额to fill up a cheque ay4E\=k  
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支票上划线to cross a cheque !0p_s;uu,W  
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开发支票to make out a cheque x"7`,W  

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签发支票，开立支票to draw a cheque||to issue a cheque 9b
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透支支票to overdraw a cheque k?[|8H~2C  
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背书支票to endorse a cheque %
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请付票款||清付票款to pay a cheque||to honour a cheque r92C^h0  
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支票退票to dishonour a cheque L&*/s&>b  
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拒付支票to refuse a cheque ~
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拒付支票to stop payment of a cheque  +=Xgi$  
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提示要求付款to present for payment 4&TTPcSt;  
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见票即付持票人payable to bearer r@j$$Pk`  
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支付指定人payable to order H?ZlJ|/c  
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已过期||无效out of date||stale g`(' k5=  
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请给出票人R/D||refer to drawer XI>|"*-l  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q"2t:  
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文字与数字不一致words and figures differ Ib$*w)4:  
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支票 +Xa^3 =B  
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时间已过account closed *Ey5F/N}$H  
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时间已过effects not cleared 37#|
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停止付款payment stopped h"mG\xi  
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支票毁损cheque mutilated [# X:!xcl  
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汇款||寄钱to remit||to send money y;0k |C
 
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寄票供取款||支票支付to send a cheque for payment buIy+  
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寄款人a remitter <NIg`B@'s  
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收款人a remittee F vJJpPS  
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国外汇票foreign Bill >a5M:s)  
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国内汇票inland Bill Ch`nDIne  
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跟单汇票documentary bill nm[ yp3B  
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空头汇票accommodation bill AR<'Airi:  
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原始汇票original bill B{ i5UhxD  
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改写||换新票据renewed bill e/;1<5tfj  
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即期汇票sight bill||bill on demand =y3gnb6  
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…days after date||…days after date…日后付款 QOG S` fh  
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…months after date||…months after date…月后付款 _IAvFJI  
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见票后…日付款…days after sight||…days sight gnS0$kCJ:  
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见票后…月付款…months after sight||…months sight LK8K=AA3P  
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同组票据set of bills &A=q_  
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单张汇票sola of exchange||sole of exchange JGaS`fKSk  
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远期汇票usance bill||bill at usance /easmf]  
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长期汇票long bill Sqw.p#  
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短期汇票short bill #UH|,>W6  
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逾期汇票overdue bill [ `P+{ R  
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宽限日期days of grace Qcu1&t\C  
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电汇telegraphic transfer （T.T） \p"`!n  
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邮汇postal order||postal note （Am.）||post office order||money order %s~MfK.k  
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本票promissory note （P/N） Y5fwmH,a-  
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押汇负责书||押汇保证书letter of hypothecation c@)k#/[[b  
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副保||抵押品||付属担保物collateral security 9J_lxy}  
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担保书trust receipt||letter of indemnity l)`bm/k]V  
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承兑||认付acceptance 6=2M[T  
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单张承兑general acceptance ^R\0<\'  
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有条件承兑qualified acceptance D]v=/43  
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附条件认付conditional acceptance y/rmxQtP  
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部分认付partial acceptance   ,%e.nj9