[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。   z3*G(,  
会计报表statement of account 0v7;ZxD  
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往来帐目account current 2Bjp{)*  
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现在往来帐||存款额current accout $PS5xD~@  
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销货帐account sales Ic=V:  
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共同计算帐项joint account ?ha}&##  
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未决帐项outstanding account ;5|EpoM  
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贷方帐项credit account||creditor account I(<G;ft<}  
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借方帐项debit account||debtor account f<;9q?0VF  
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应付帐||应付未付帐account payable ,?d%&3z<a  
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应收帐||应收未收帐account receivable B7PmG f)b  
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新交易||新帐new account ;p_X7N  
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未决帐||老帐old account  K?tk&0  
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现金帐cash account !qpu /  
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流水帐running account *Z:PB%d5  
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暂记帐||未定帐suspense account 0l=}v%D  
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过期帐||延滞帐overdue account||pastdue account O%&@WrFq  
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杂项帐户sundry account V d0GTpB?1  
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详细帐单||明细表detail account MP,*W
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呆帐bad account 88>Uu!M=f  
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会计项目title of account _")h %)f  
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会计薄||帐薄account-book psC7IE<v  
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营业报告书||损益计算表account of budiness||business report X^Y9T`mQ}  
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借贷细帐||交验帐account rendered gJ.6m&+  
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明细帐account stated #0u69  
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与…银行开立一户头to open an account with 0lCd,a2:  
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与…银行建立交易to keep account with z8|9WZ:  
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继续记帐to keep account q"D L6 >j  
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与…有交易to have an account with }AW)R&m  
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作成会计帐||有往来帐项to make out an account with $Ds]\j*  
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清算||清理债务to make up an account ,,_K/='m  
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清洁帐目||与…停止交易to close ones account with 8+a<#?;  
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结帐to close an account V1nZ M  
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清理未付款to ask an account||to demand an account tW.>D;8  
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结清差额to balance the account with |vDoqlW  
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清算to settle an account||to liquidate an account||to square an account 0rJ\
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审查帐目||监查帐目to audit an account 7
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检查帐目to examine an account 0?Tk*X  
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转入A的帐户to charge the amount to As account w4fJ`
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以计帐方式付款to pay on account OZB}aow  
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代理某人||为某人on ones account||on account of one `k{ff  
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为自己计算||独立帐目on ones own account r6`^>c  
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由某人收益并负风险on ones account and risk||for ones account and risk ~0[G/A$]  
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由某人负担for ones account||for account of one lQ<#jxp  
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按某人指示||列入某人帐户by order and for account of one 9B#)h)h(=  
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列入5月份帐目for May account (ju aDn)  
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编入某中帐项下to pass to the account of||to place to the account of #zSi/r/=1  
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寄出清算书to send in an account||to send in render an account 36^C0uNdX  
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支票薄cheque book *fQ?A|l!x  
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支票陈票人cheque drawer oieQ2>lYh  
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持票人cheque holder Z/
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不记名支票cheque to bearer||bearer cheque As6)_8w  
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记名支票||认人支票cheque to order @pqY9_:P1  
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到期支票antedated cheque &prdlh=UE  
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未到期支票postdated cheque r6F{
 
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保付支票certified cheque )){PBT}t]  
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未获兑现支票，退票returned cheque jy\W_CT  
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横线支票crossed cheque iXUWIgr  
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普通横线general crossing
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特别横线special crossing ^3Z7dIUww  
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空白支票blank cheque 1KeJd&e  
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失效支票，过期支票stale cheque 4o1Q7  
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普通支票open cheque K)<Wm ,tON  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;Ri 3#*a=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque ry$tK "v/  
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清理票款to clear a cheque 8!Wfd)4=,F  
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保证兑现to certify a cheque %)zk..K{l  
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填写支票数额to fill up a cheque ]WTf< W<  
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支票上划线to cross a cheque o)0C-yO0qf  
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开发支票to make out a cheque A{4Dzm!  
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签发支票，开立支票to draw a cheque||to issue a cheque [_j6cj]  
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透支支票to overdraw a cheque .6\T`6H=a  
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背书支票to endorse a cheque _o\>V:IZ  
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请付票款||清付票款to pay a cheque||to honour a cheque [.{^"<Z<  
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支票退票to dishonour a cheque #>BX/O*D  
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拒付支票to refuse a cheque p Z"o@';!  
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拒付支票to stop payment of a cheque Dzo{PstM%  
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提示要求付款to present for payment RV}GK L>gn  
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见票即付持票人payable to bearer ~eHRlXL'  
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支付指定人payable to order `N$!s7M  
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已过期||无效out of date||stale &2Q*1YXj  
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请给出票人R/D||refer to drawer n3'dLJH|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =rEA:Q`~w  
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文字与数字不一致words and figures differ T(JuL<PB  
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支票 9^au$KoU  
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时间已过effects not cleared t7bqk!6hM\  
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停止付款payment stopped 3b@VY'P  
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支票毁损cheque mutilated @o&Ytd;i  
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汇款||寄钱to remit||to send money hg8Be6G<  
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寄票供取款||支票支付to send a cheque for payment jgq{p
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寄款人a remitter ('4wXD]C  
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收款人a remittee 'I v_mig  
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国外汇票foreign Bill 5g>wV  
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国内汇票inland Bill J633uH}}  
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跟单汇票documentary bill
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空头汇票accommodation bill 3m=2x5{L  
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原始汇票original bill d!V$Y}n  
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改写||换新票据renewed bill QVtM.oi!Q  
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即期汇票sight bill||bill on demand Uc&iZFid2K  
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…days after date||…days after date…日后付款 Cv^`&\[SW+  
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…months after date||…months after date…月后付款 W)4QOS&  
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见票后…日付款…days after sight||…days sight Ns=AjhLc z  
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见票后…月付款…months after sight||…months sight XsL#;a C  
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同组票据set of bills s9j7Psd  
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单张汇票sola of exchange||sole of exchange _MfD  
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远期汇票usance bill||bill at usance Vrp[r *V@E  
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长期汇票long bill G>z,#Xt  
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短期汇票short bill m*e YC  
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逾期汇票overdue bill :c]`D>  
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宽限日期days of grace HY}j!X  
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电汇telegraphic transfer （T.T） ofdZ1F  
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邮汇postal order||postal note （Am.）||post office order||money order q4k@l  
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本票promissory note （P/N） N{C;~'M2ce  
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押汇负责书||押汇保证书letter of hypothecation xU
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副保||抵押品||付属担保物collateral security =VP=|g  
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担保书trust receipt||letter of indemnity f [o%hCS  
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承兑||认付acceptance >cR)?P/o  
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单张承兑general acceptance LMl~yqM  
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有条件承兑qualified acceptance F[`ZqW  
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附条件认付conditional acceptance \gO,hST  
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部分认付partial acceptance   j|(Z#3J