[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。   h5SJV a  
会计报表statement of account u\V^g  
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往来帐目account current XeX"IhgS>E  
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现在往来帐||存款额current accout 4;fuS_(X  
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销货帐account sales f. "\~  
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共同计算帐项joint account /M_$
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未决帐项outstanding account "!~o  
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贷方帐项credit account||creditor account MF8-q'upyT  
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借方帐项debit account||debtor account f#=c=e-A  
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应付帐||应付未付帐account payable O\6U2b~  
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应收帐||应收未收帐account receivable y3zP`^  
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新交易||新帐new account H"#ITL  
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未决帐||老帐old account wY8:j  
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现金帐cash account 0B}4$STOo[  
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流水帐running account ''y.4dvX  
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暂记帐||未定帐suspense account uM-,}7f7  
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过期帐||延滞帐overdue account||pastdue account ;mkkaW,D*  
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杂项帐户sundry account aD^$ v  
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详细帐单||明细表detail account K~N$s"Qx  
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呆帐bad account S+ kq1R  
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会计项目title of account ~r1pO#r-  
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会计薄||帐薄account-book  I//=C6  
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营业报告书||损益计算表account of budiness||business report '7Gv_G_  
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借贷细帐||交验帐account rendered !+l'<*8V  
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明细帐account stated 4 &/CES  
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与…银行开立一户头to open an account with YR%iZ"`*+O  
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与…银行建立交易to keep account with mk-{@$QJb  
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继续记帐to keep account C|'DKT4M&  
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与…有交易to have an account with 6TtB3;5  
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作成会计帐||有往来帐项to make out an account with $3-vW{<  
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清算||清理债务to make up an account 6Rc=!_v^  
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清洁帐目||与…停止交易to close ones account with K
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结帐to close an account 6{Wo5O{!\  
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清理未付款to ask an account||to demand an account )^2eC<t  
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结清差额to balance the account with v2T2/y%  
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清算to settle an account||to liquidate an account||to square an account oA1_W).wJ  
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审查帐目||监查帐目to audit an account 8tY>%A~^z  
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检查帐目to examine an account @[GV0*yz$  
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转入A的帐户to charge the amount to As account \pmS*Dt  
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以计帐方式付款to pay on account &L o TO+  
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代理某人||为某人on ones account||on account of one kZ]H[\Fs  
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为自己计算||独立帐目on ones own account +UzQJt/>>  
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由某人收益并负风险on ones account and risk||for ones account and risk LoF/45|-<  
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由某人负担for ones account||for account of one UG| /Px ]  
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按某人指示||列入某人帐户by order and for account of one dFg>uo  
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列入5月份帐目for May account &L|oqXE0L  
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编入某中帐项下to pass to the account of||to place to the account of }F08o,`?  
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寄出清算书to send in an account||to send in render an account _,3ljf?WQM  
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支票薄cheque book q^X7x_  
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支票陈票人cheque drawer SmXJQ@jN  
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持票人cheque holder i4D(8;  
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不记名支票cheque to bearer||bearer cheque !Vpi1N\  

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记名支票||认人支票cheque to order eqtZU\GI>  
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到期支票antedated cheque |mT%IR  
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未到期支票postdated cheque VoCg,gow   
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保付支票certified cheque S2X@t>u-  
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未获兑现支票，退票returned cheque u%-]-:c  
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横线支票crossed cheque HDm]njF%qQ  
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普通横线general crossing 2EgvS!"  
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特别横线special crossing sRB=<E*_  
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空白支票blank cheque LhG\)>Y%  
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失效支票，过期支票stale cheque %oBP6|e  
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普通支票open cheque RvG=GJJ9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fz=8"cDR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T]wC?gQG  
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支票换现金||兑现to cash a cheque ;*?>w|t}w  
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清理票款to clear a cheque 6UC
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保证兑现to certify a cheque %NQ mV_1  
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填写支票数额to fill up a cheque #E+ybwA  
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支票上划线to cross a cheque YM`T"`f  
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开发支票to make out a cheque # fqrZ9:@  
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签发支票，开立支票to draw a cheque||to issue a cheque {9(0s| pr  
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透支支票to overdraw a cheque PVg<Ovi^d  
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背书支票to endorse a cheque u<8b5An;  
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请付票款||清付票款to pay a cheque||to honour a cheque 56JQ h  
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支票退票to dishonour a cheque ,KJHY
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拒付支票to refuse a cheque |\dv$`_T  
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拒付支票to stop payment of a cheque M6
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提示要求付款to present for payment !` %j#bv  
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见票即付持票人payable to bearer ef^GJTv&k  
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支付指定人payable to order y>}r   
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已过期||无效out of date||stale +r'&6Me!  
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请给出票人R/D||refer to drawer 7zCJ3p  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j7ZxA*  
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文字与数字不一致words and figures differ R/x3+_.f  
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支票 c45s #6  
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时间已过account closed F}{%*EJ  
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更改处应加盖印章alterations require initials X PyDZk/m  
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时间已过effects not cleared 0&sa#g2  
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停止付款payment stopped y:98}gW`n  
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支票毁损cheque mutilated <~
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汇款||寄钱to remit||to send money f2x!cL|Kx?  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter P6.PjK!Ar  
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收款人a remittee kyAN O  
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国外汇票foreign Bill 7*uN[g#p  
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国内汇票inland Bill 5(ZOm|3ix  
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跟单汇票documentary bill l%2VA  
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空头汇票accommodation bill )).=MTk  
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原始汇票original bill 8c.>6 Hy  
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改写||换新票据renewed bill [<f2h-V$  
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即期汇票sight bill||bill on demand ,;}
   
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…days after date||…days after date…日后付款 zK~8@{l}_"  
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…months after date||…months after date…月后付款 C{/U;Ie -b  
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见票后…日付款…days after sight||…days sight E M@|^47$  
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见票后…月付款…months after sight||…months sight 3iw3:1RZUZ  
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同组票据set of bills d[l8qaD  
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单张汇票sola of exchange||sole of exchange 9ad)=3A&L  
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远期汇票usance bill||bill at usance #WG}"[ ,c  
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长期汇票long bill #@HlnF}T  
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短期汇票short bill Wy-_}wqHg  
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逾期汇票overdue bill t"Du  
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宽限日期days of grace .^A4w;jPU  
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电汇telegraphic transfer （T.T） 40=u/\/K  
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邮汇postal order||postal note （Am.）||post office order||money order TqN@l\  
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本票promissory note （P/N） uG'S&8i_  
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押汇负责书||押汇保证书letter of hypothecation 3>3t(M|  
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副保||抵押品||付属担保物collateral security ?i0u)<H  
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担保书trust receipt||letter of indemnity k {{eyC  
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承兑||认付acceptance LR.]&(kyd  
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单张承兑general acceptance KgYQxEbIW  
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有条件承兑qualified acceptance eCJ tNPd  
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附条件认付conditional acceptance n=DmdQ}  
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部分认付partial acceptance   (i{ZxWW&