[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。   PkG+`N  
会计报表statement of account +(|T\%$DT  
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往来帐目account current >mt<`s  
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现在往来帐||存款额current accout 'iL['4~.  
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销货帐account sales GD*6tk;5/  
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共同计算帐项joint account 6Ajiz_~U  
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未决帐项outstanding account 0V` /oaW;  
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贷方帐项credit account||creditor account C{Npipd}v  
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借方帐项debit account||debtor account uOBpMAJ
 
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应付帐||应付未付帐account payable 0HG*KW  
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应收帐||应收未收帐account receivable >:wk.<Z-  
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新交易||新帐new account wmT3 >  
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未决帐||老帐old account |/r@z[t  
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现金帐cash account w@oq.K  
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流水帐running account S9xC> |<  
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过期帐||延滞帐overdue account||pastdue account 4NbC V)Dm  
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杂项帐户sundry account {~d4;ht1Y  
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详细帐单||明细表detail account ozGK
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会计项目title of account U8.DPRa  
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会计薄||帐薄account-book v'Lckw@G4  
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营业报告书||损益计算表account of budiness||business report ," *[T\u  
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借贷细帐||交验帐account rendered dyu~T{  
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明细帐account stated 0R *!o\y  
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与…银行建立交易to keep account with A"w 1GBx  
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继续记帐to keep account Q%KS$nP 9  
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与…有交易to have an account with x+^iEj`gk  
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作成会计帐||有往来帐项to make out an account with Vx?a&{3]
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清算||清理债务to make up an account /z~;.jRg  
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清洁帐目||与…停止交易to close ones account with u'P@3'P  
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结帐to close an account YHg4WW$  
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清理未付款to ask an account||to demand an account I?5#Q0,b  
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结清差额to balance the account with 7e>n{rl  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account mI?AI7DqK  
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检查帐目to examine an account `3\5&Bf  
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转入A的帐户to charge the amount to As account Lk=f^qJ ]  
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以计帐方式付款to pay on account W=%}~7*  
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代理某人||为某人on ones account||on account of one 0,E*9y}  
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为自己计算||独立帐目on ones own account ENr\+{{%  
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由某人收益并负风险on ones account and risk||for ones account and risk ( O "Wa  
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由某人负担for ones account||for account of one :l'61$=  
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按某人指示||列入某人帐户by order and for account of one sy0|=E*;8"  
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列入5月份帐目for May account s["8QCd"r  
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编入某中帐项下to pass to the account of||to place to the account of `07xW*K(\Y  
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寄出清算书to send in an account||to send in render an account XJ^dX]4  
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支票薄cheque book S8(Y+jgk;a  
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支票陈票人cheque drawer lyc ]E 9  
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持票人cheque holder ue"?n2  
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不记名支票cheque to bearer||bearer cheque (,*e\o  
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记名支票||认人支票cheque to order &Azfpv  
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到期支票antedated cheque v50w}w'  
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未到期支票postdated cheque A/:^l%y,GZ  
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保付支票certified cheque <~s{&cL!%#  
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未获兑现支票，退票returned cheque LG uK@^  
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横线支票crossed cheque ]c/k%]o~  
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普通横线general crossing 'Z;8-1M?O  
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特别横线special crossing ArK%?*`5  
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空白支票blank cheque ZhvZe/  
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失效支票，过期支票stale cheque 2&b?NqEeZ  
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普通支票open cheque X>-|px$vy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )/87<Y;o  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "39\@Ow  
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支票换现金||兑现to cash a cheque .dwy+BzS  
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清理票款to clear a cheque Sdo mG?;kV  
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保证兑现to certify a cheque <@448,9&  
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填写支票数额to fill up a cheque B=d :r  
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支票上划线to cross a cheque ;n\$'"K&;  
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开发支票to make out a cheque ]_5qME#N  
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签发支票，开立支票to draw a cheque||to issue a cheque Tb!Fv W  
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透支支票to overdraw a cheque &l8eljg  
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背书支票to endorse a cheque C K=
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请付票款||清付票款to pay a cheque||to honour a cheque fMm.V=/+  
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支票退票to dishonour a cheque ZBuh(be  
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拒付支票to refuse a cheque {A`J0ol<B9  
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拒付支票to stop payment of a cheque HD_
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提示要求付款to present for payment 8= "
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见票即付持票人payable to bearer q@&6&cd  
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支付指定人payable to order
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已过期||无效out of date||stale N;` jz(r  
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请给出票人R/D||refer to drawer LsxRK5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e'|IRhr  
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停止付款payment stopped (#BOcx5J]  
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支票毁损cheque mutilated ~ycWcZi>  
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汇款||寄钱to remit||to send money ZypK''&oc  
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寄票供取款||支票支付to send a cheque for payment ^CK D[s  
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寄款人a remitter "E@A~<RKP  
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收款人a remittee Pk;1q?tGw  
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国外汇票foreign Bill M8IU[Pz4  
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国内汇票inland Bill yg6o#;  
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跟单汇票documentary bill 6n|][
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空头汇票accommodation bill +R7pdi  
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原始汇票original bill 1p$*N  
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改写||换新票据renewed bill At'M? Q@v  
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即期汇票sight bill||bill on demand }=B~n0  
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…days after date||…days after date…日后付款 noLr185  
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…months after date||…months after date…月后付款 RN}joKV  
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见票后…日付款…days after sight||…days sight  6@"E*-z$  
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见票后…月付款…months after sight||…months sight n]7rHV}G  
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同组票据set of bills G$luGxl[  
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单张汇票sola of exchange||sole of exchange 0:-z+`RHE  
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远期汇票usance bill||bill at usance 4.Fh4Y:$'  
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长期汇票long bill }@/Ox  
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短期汇票short bill  deq5u>  
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逾期汇票overdue bill %%I:L~c  
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宽限日期days of grace .mg0L\  
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电汇telegraphic transfer （T.T） L@jpid95  
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邮汇postal order||postal note （Am.）||post office order||money order OoRg:"9{#  
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本票promissory note （P/N） O_GHvLO=  
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押汇负责书||押汇保证书letter of hypothecation 4E}Q<?UYSt  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity tUW^dGo.  
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承兑||认付acceptance &j/,8 Z*  
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单张承兑general acceptance 44w "U%+  
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有条件承兑qualified acceptance %&lwp  
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附条件认付conditional acceptance G(o6/  
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部分认付partial acceptance   7L6^IK