[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。   `XbV*{7  
会计报表statement of account :UsNiR=l  
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往来帐目account current UrB{jS?  
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现在往来帐||存款额current accout , @6_sl  
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销货帐account sales gMZ `  
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共同计算帐项joint account &#[6a&9#[A  
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未决帐项outstanding account I!,FxOM|$  
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贷方帐项credit account||creditor account nrI-F,1  
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借方帐项debit account||debtor account 5?4jD]Z  
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应付帐||应付未付帐account payable `zOQ*Y&  
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应收帐||应收未收帐account receivable F:rT.n  
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新交易||新帐new account (Puag*  
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未决帐||老帐old account ey>V^Fj  
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现金帐cash account F&x9.  
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流水帐running account aI:G(C?jm  
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暂记帐||未定帐suspense account @e_<OU  
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过期帐||延滞帐overdue account||pastdue account (},TZ+u
 
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杂项帐户sundry account O_jf)N\pi  
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详细帐单||明细表detail account qZ6Mk9@M  
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呆帐bad account ErNL^Se1  
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会计项目title of account tz&oe  
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会计薄||帐薄account-book P
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营业报告书||损益计算表account of budiness||business report  ;LM,<QJ  
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借贷细帐||交验帐account rendered WML%yO\.;  
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明细帐account stated 7r? s)ZV  
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与…银行开立一户头to open an account with y()7m/  
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与…银行建立交易to keep account with M~Tx4_t  
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继续记帐to keep account f,ajo   
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与…有交易to have an account with Gy+ /P6  
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作成会计帐||有往来帐项to make out an account with %Y7\0q~Z  
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清算||清理债务to make up an account dD Qx[  
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清洁帐目||与…停止交易to close ones account with 5E|y5|8fb  
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结帐to close an account oDtgBO<  
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清理未付款to ask an account||to demand an account :T62_cFG  
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结清差额to balance the account with +j*hbG=  
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清算to settle an account||to liquidate an account||to square an account 'jr\F2  
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审查帐目||监查帐目to audit an account oCw
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检查帐目to examine an account qhFWQ1W  
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转入A的帐户to charge the amount to As account &:K!$W  
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以计帐方式付款to pay on account I?2S{]!?  
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代理某人||为某人on ones account||on account of one (n4\$LdP-  
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为自己计算||独立帐目on ones own account k}MmgaT:5]  
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由某人收益并负风险on ones account and risk||for ones account and risk aYJT
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由某人负担for ones account||for account of one [&Yrnkgr  
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按某人指示||列入某人帐户by order and for account of one V8Lp%*(3  
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列入5月份帐目for May account xaPaK-  
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编入某中帐项下to pass to the account of||to place to the account of QPc4bg\J~t  
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寄出清算书to send in an account||to send in render an account <5 ?  
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支票薄cheque book !R`E+G@  
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支票陈票人cheque drawer 8zI*<RX.Q  
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持票人cheque holder EE{]EW(  
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不记名支票cheque to bearer||bearer cheque V*Q!J{lj^#  
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记名支票||认人支票cheque to order hI$IBf>  
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到期支票antedated cheque }!`_Bz:  

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未到期支票postdated cheque
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保付支票certified cheque _w.H]`C!X  
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未获兑现支票，退票returned cheque "XB6k0.#  
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横线支票crossed cheque w;wgh`ur  
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普通横线general crossing ~p!=w#/  
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特别横线special crossing KKRj#m(:!  
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空白支票blank cheque 3P|z`}Ka  
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失效支票，过期支票stale cheque 3-T"[tCe  
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普通支票open cheque <"z9(t(V\%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XE`u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (v0i]1ly[  
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支票换现金||兑现to cash a cheque Q-}cB  
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清理票款to clear a cheque ZPlY]e  
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保证兑现to certify a cheque 0/JTbf. CX  
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填写支票数额to fill up a cheque `OHdo$Y9  
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支票上划线to cross a cheque ZJ%iiY  
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开发支票to make out a cheque W0LJXp-v  
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签发支票，开立支票to draw a cheque||to issue a cheque Z"d21D~h9`  
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透支支票to overdraw a cheque (BZd%!  
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背书支票to endorse a cheque _YA;Nd#%k
 
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请付票款||清付票款to pay a cheque||to honour a cheque qj*77  
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支票退票to dishonour a cheque w!/|aZ~*  
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拒付支票to refuse a cheque r^+n06[  
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拒付支票to stop payment of a cheque ;s w3MRJ  
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提示要求付款to present for payment f4+}k GJN  
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见票即付持票人payable to bearer "/zDcZbL;  
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支付指定人payable to order --g?`4  
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已过期||无效out of date||stale ziG]BZ  
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请给出票人R/D||refer to drawer d<>jhp5el  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -LMO f?  
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文字与数字不一致words and figures differ o>Z
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支票 5: O,-b&  
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时间已过account closed h&6t.2<e  
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时间已过effects not cleared 2_#Vw&v  
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停止付款payment stopped eWwI@ASaA
 
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支票毁损cheque mutilated @&E{ L  
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汇款||寄钱to remit||to send money F3V_rE<  
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寄票供取款||支票支付to send a cheque for payment _'47yq^O  
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寄款人a remitter STH?X] /  
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收款人a remittee fb||q-E  
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国外汇票foreign Bill fooQqWC)  
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国内汇票inland Bill 9e:}qO5)  
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跟单汇票documentary bill Yh} F  
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空头汇票accommodation bill G~\ SI.  
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原始汇票original bill d=B DR^/wA  
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改写||换新票据renewed bill }m6j6uAR6)  
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即期汇票sight bill||bill on demand `RG_FS"v  
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…days after date||…days after date…日后付款 LBlaDw  
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…months after date||…months after date…月后付款 aDik1Q  
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见票后…日付款…days after sight||…days sight x>@+lV'O  
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见票后…月付款…months after sight||…months sight sH>Z{xjr  
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同组票据set of bills 2_x~y|<9  
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单张汇票sola of exchange||sole of exchange $z9z'^HqO  
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远期汇票usance bill||bill at usance H:ar&o#(  
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长期汇票long bill 
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短期汇票short bill eTc0u;{V  
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逾期汇票overdue bill KB,!s7A  
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宽限日期days of grace VY'#>k}}  
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电汇telegraphic transfer （T.T） 4"e7 43(  
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邮汇postal order||postal note （Am.）||post office order||money order 2#nn}HEOC  
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本票promissory note （P/N） 3<x_[0v`K1  
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押汇负责书||押汇保证书letter of hypothecation g eaeOERc  
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副保||抵押品||付属担保物collateral security #Dx$KPD  
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担保书trust receipt||letter of indemnity SZ-%0z  
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承兑||认付acceptance Dj>.)n  
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单张承兑general acceptance {S\cpCI`  
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有条件承兑qualified acceptance VLtb16|  
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附条件认付conditional acceptance A]BD2   
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部分认付partial acceptance   0;e>kz3o