[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。   .-{B  
会计报表statement of account dAR):ZKq?  
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往来帐目account current m3,i{  
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现在往来帐||存款额current accout xI$B",?(  
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销货帐account sales nI&Tr_"tm  
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共同计算帐项joint account Ga "t4[=I  
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未决帐项outstanding account np
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贷方帐项credit account||creditor account 4 QD.'+L  
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借方帐项debit account||debtor account <GT&q <4w  
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应付帐||应付未付帐account payable ?"\X46Gz;  
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应收帐||应收未收帐account receivable U:"E:Bxz;m  
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新交易||新帐new account 1 :<f[l  
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未决帐||老帐old account |hk?'WGc`0  
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现金帐cash account kWZ?86!  
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流水帐running account S2T~ 7-  
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暂记帐||未定帐suspense account 3Uw}!>`%  
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过期帐||延滞帐overdue account||pastdue account uY{V^c#mv  
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杂项帐户sundry account OiAP%7i9  
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详细帐单||明细表detail account ='"DUQH|*  
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呆帐bad account 9[31EiT  
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会计项目title of account D_VAtz  
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会计薄||帐薄account-book 1HPYW7jk@"  
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营业报告书||损益计算表account of budiness||business report NWx.l8G  
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借贷细帐||交验帐account rendered ?2LRMh")$  
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明细帐account stated U5_1-wV  
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与…银行开立一户头to open an account with Y
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与…银行建立交易to keep account with s{q)P1x  
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继续记帐to keep account !>olD_  
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与…有交易to have an account with X0IXj%\N  
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作成会计帐||有往来帐项to make out an account with i]sz*\P~  
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清算||清理债务to make up an account F%<hng%k  
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清洁帐目||与…停止交易to close ones account with ` #!~+  
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结帐to close an account 4d\"gk  
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清理未付款to ask an account||to demand an account jSY&P/[xb  
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结清差额to balance the account with BPFd'-O)  
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清算to settle an account||to liquidate an account||to square an account Y;JPr  
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审查帐目||监查帐目to audit an account t")+L{  
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检查帐目to examine an account 7.-g=R
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转入A的帐户to charge the amount to As account MT`gCvoF4P  
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以计帐方式付款to pay on account D/T&0  
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代理某人||为某人on ones account||on account of one 95`Q=I|i  
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为自己计算||独立帐目on ones own account jaf IKSD]%  
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由某人收益并负风险on ones account and risk||for ones account and risk RoL5uha,l  
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由某人负担for ones account||for account of one FQV]/  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account (6jr}kP  
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编入某中帐项下to pass to the account of||to place to the account of LGxQ>f[V  
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寄出清算书to send in an account||to send in render an account b!>w4MPe  
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支票薄cheque book |2yTt*!-r  
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支票陈票人cheque drawer Tum9Xa  
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持票人cheque holder 0ba
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不记名支票cheque to bearer||bearer cheque <K8$00l
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记名支票||认人支票cheque to order @2mJh^cj  
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到期支票antedated cheque ! Ua74C
 
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未到期支票postdated cheque X@,xwsM%tb  
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保付支票certified cheque O/gBBTB  
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未获兑现支票，退票returned cheque sje}E+{[  
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横线支票crossed cheque :#!m(s`  
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普通横线general crossing H79|%@F"  
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特别横线special crossing 8aw'
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空白支票blank cheque H<dOh5MFh  
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失效支票，过期支票stale cheque I71kFtvcy*  
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普通支票open cheque 9C5w!_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 }Vw"7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dBY,&=T
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支票换现金||兑现to cash a cheque \p"`!n  
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清理票款to clear a cheque @bdGV#*d  
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保证兑现to certify a cheque heiIb|z  
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填写支票数额to fill up a cheque fU_itb(  
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支票上划线to cross a cheque hKb-l`KO  
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开发支票to make out a cheque +\G/j]3f  
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签发支票，开立支票to draw a cheque||to issue a cheque > Zo_-,  
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透支支票to overdraw a cheque 7{j9vl6  
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背书支票to endorse a cheque pZz?c/h-  
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请付票款||清付票款to pay a cheque||to honour a cheque iZGc'y  
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支票退票to dishonour a cheque D1t@Y.vl  
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拒付支票to refuse a cheque  hv te)  
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拒付支票to stop payment of a cheque %qL0=ad  
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提示要求付款to present for payment '`=z52  
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见票即付持票人payable to bearer 5an#,vCn{  
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支付指定人payable to order K?:rrd=7q  
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已过期||无效out of date||stale dQLR%i #P8  
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请给出票人R/D||refer to drawer .t|vwx  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !7t,(Id8  
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文字与数字不一致words and figures differ =qiX0JT  
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支票 ?kvkkycI  
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时间已过account closed #aUe7~  
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时间已过effects not cleared ?LAKH$t  
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停止付款payment stopped Vvu+gP'z.  
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支票毁损cheque mutilated M6U/.
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汇款||寄钱to remit||to send money 6N[XWyS  
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寄票供取款||支票支付to send a cheque for payment cU7 c}?J<  
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寄款人a remitter `~Nd4EA)2  
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收款人a remittee ^50#R<Ny  
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国外汇票foreign Bill 0kP,Z
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国内汇票inland Bill %mr  
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跟单汇票documentary bill AG6tt  
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空头汇票accommodation bill >!:uVS  
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原始汇票original bill GGHe{l  
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改写||换新票据renewed bill '#d`K.;_b.  
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即期汇票sight bill||bill on demand t.B%7e  
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…days after date||…days after date…日后付款 ]h8[b9$<")  
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…months after date||…months after date…月后付款 Et{4*+A  
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见票后…日付款…days after sight||…days sight F.ml]k&(m  
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见票后…月付款…months after sight||…months sight >]uV  
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同组票据set of bills *k$&U3=  
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单张汇票sola of exchange||sole of exchange W]cJP  
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远期汇票usance bill||bill at usance Lk{ES$  
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长期汇票long bill 7u/_3x1  
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短期汇票short bill nRq@hk  
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逾期汇票overdue bill =8BMCedH|  
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宽限日期days of grace p&'oJy.P  
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电汇telegraphic transfer （T.T） 8!87p?Mz  
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邮汇postal order||postal note （Am.）||post office order||money order *h59Vaoc  
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本票promissory note （P/N） bs{i@1$  
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押汇负责书||押汇保证书letter of hypothecation 2xy &mNx  
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副保||抵押品||付属担保物collateral security g *}M;"  
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担保书trust receipt||letter of indemnity }"k+e^0^  
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承兑||认付acceptance |l5ol@2*  
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单张承兑general acceptance 3q +C8_:  
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有条件承兑qualified acceptance d1MY>zq  
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附条件认付conditional acceptance tu.Tvtudzj  
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部分认付partial acceptance   k 4|*t}o7