[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。   \{,TpK.  
会计报表statement of account v<qh;2  
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往来帐目account current CT|+?  
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现在往来帐||存款额current accout `+JFvn!  
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销货帐account sales I$Nh|eM  
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共同计算帐项joint account XX;4A  
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未决帐项outstanding account WA{igj@\  
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贷方帐项credit account||creditor account q>q:ZV  
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借方帐项debit account||debtor account Nz{dnV{&x;  
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应付帐||应付未付帐account payable WKf<% E$  
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应收帐||应收未收帐account receivable h\m35'v!  
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新交易||新帐new account yTaMlT|  
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未决帐||老帐old account ;r h.6Dl  
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现金帐cash account wak26W>I3  
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流水帐running account jA? #!lx_  
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暂记帐||未定帐suspense account 6*8Wtq  
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过期帐||延滞帐overdue account||pastdue account S"A l[{  
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杂项帐户sundry account &|SWy 2N  
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详细帐单||明细表detail account >T$0*7wF  
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呆帐bad account ~G@NWF?7  
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会计项目title of account l![M
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会计薄||帐薄account-book 1-RY5R}VR  
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营业报告书||损益计算表account of budiness||business report s"L&y <?)  
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借贷细帐||交验帐account rendered zI88IM7/  
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明细帐account stated l;F"m+B!$  
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与…银行开立一户头to open an account with +]
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与…银行建立交易to keep account with g 2Fg  
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继续记帐to keep account #83  
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与…有交易to have an account with B'/U#>/  
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作成会计帐||有往来帐项to make out an account with g pciv  
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清算||清理债务to make up an account V[ UOlJ  
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清洁帐目||与…停止交易to close ones account with Rtf<UhUn  
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结帐to close an account <I,4Kc!  
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清理未付款to ask an account||to demand an account {/[@uMS_6]  
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结清差额to balance the account with ueg%yvO
 
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清算to settle an account||to liquidate an account||to square an account 3qV^RW&  
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审查帐目||监查帐目to audit an account {\Pk;M{Y&  
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检查帐目to examine an account <h(AJX7wsD  
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转入A的帐户to charge the amount to As account U=v>gNba  
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以计帐方式付款to pay on account x]VycS  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account F,Y PIl  
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由某人收益并负风险on ones account and risk||for ones account and risk  H_g
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由某人负担for ones account||for account of one  2  
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按某人指示||列入某人帐户by order and for account of one +@$VJM%^7b  
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列入5月份帐目for May account J^t0M\  
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编入某中帐项下to pass to the account of||to place to the account of M"mvPr9  
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寄出清算书to send in an account||to send in render an account yI=nu53BV  
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支票薄cheque book lBn<\Y!^  
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支票陈票人cheque drawer oCwep^P(v  
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持票人cheque holder SFzoRI=q
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不记名支票cheque to bearer||bearer cheque .yzXw8~S  
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记名支票||认人支票cheque to order b5p;)
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到期支票antedated cheque q89yW)XG  
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未到期支票postdated cheque : Q,O:  
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保付支票certified cheque ^wIP`
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未获兑现支票，退票returned cheque 2}{[J  
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横线支票crossed cheque .GnoK?  
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普通横线general crossing sx9[#6~{Y  
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特别横线special crossing ?!34qh  
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空白支票blank cheque Yk V-]%c  
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失效支票，过期支票stale cheque 87V
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普通支票open cheque RG_)<U/B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _`94CC:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l\-(li H  
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支票换现金||兑现to cash a cheque \-s'H:
 
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清理票款to clear a cheque mCpoaGV_  
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保证兑现to certify a cheque T1b9Zqc)f  
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填写支票数额to fill up a cheque >7V&pH'  
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支票上划线to cross a cheque Zj JEjw  
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开发支票to make out a cheque HPj7i;?O  
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签发支票，开立支票to draw a cheque||to issue a cheque ',* 6vbII  
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透支支票to overdraw a cheque m[u 6<C  
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背书支票to endorse a cheque A|@d4 +  
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请付票款||清付票款to pay a cheque||to honour a cheque !NYc!gYD  
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支票退票to dishonour a cheque 413r3/  
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拒付支票to refuse a cheque 1}!f.cWV(  
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拒付支票to stop payment of a cheque Ph.$]yQCc]  
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提示要求付款to present for payment Y6fU;  
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见票即付持票人payable to bearer ^yu^Du  
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支付指定人payable to order ^ tm,gh  
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已过期||无效out of date||stale r0j:ll d  
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请给出票人R/D||refer to drawer 1rE
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0/(YH  
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文字与数字不一致words and figures differ XX}RbE#4  
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支票 Gz~P 0Z^w}  
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时间已过account closed S]{K^Q),  
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时间已过effects not cleared O&\;BF5:R  
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停止付款payment stopped (h|l$OL/  
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支票毁损cheque mutilated ~++y4NB8Q  
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汇款||寄钱to remit||to send money )MW.Y  
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寄票供取款||支票支付to send a cheque for payment EQz`o+  
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寄款人a remitter )iluu1,o  
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收款人a remittee do7 [Nj  
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国外汇票foreign Bill =?0o5|u]  
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国内汇票inland Bill B@=+Fg DD  
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跟单汇票documentary bill = %\;7  
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空头汇票accommodation bill /H^=`[Mr  
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原始汇票original bill |\*7J!Liv  

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改写||换新票据renewed bill O+@"l$;N  
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即期汇票sight bill||bill on demand kZBIX
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…days after date||…days after date…日后付款 j,8*Z~\5  
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…months after date||…months after date…月后付款  $C##S@  
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见票后…日付款…days after sight||…days sight vS6}R 5  
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见票后…月付款…months after sight||…months sight )**k3u t4  
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同组票据set of bills :@I?JSi  
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单张汇票sola of exchange||sole of exchange 4NMv7[r  
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远期汇票usance bill||bill at usance D9B?9Qt2[  
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长期汇票long bill L01R.3Z+  
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短期汇票short bill b#FN3AsR  
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逾期汇票overdue bill +V4BJ/H  
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宽限日期days of grace EB)j&y_  
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电汇telegraphic transfer （T.T） 9Xmb_@7b}  
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邮汇postal order||postal note （Am.）||post office order||money order _Sj S^z~  
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本票promissory note （P/N） W}EI gVHs  
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押汇负责书||押汇保证书letter of hypothecation PA5ET@mD  
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副保||抵押品||付属担保物collateral security {cnya*  
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担保书trust receipt||letter of indemnity c!T^JZBb  
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承兑||认付acceptance cEnkt=  
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单张承兑general acceptance w-FZ`OA`D  
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有条件承兑qualified acceptance yBE1mA:x7:  
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附条件认付conditional acceptance Yd~K\tX:n  
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部分认付partial acceptance   l " pCxA