[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。   4ud(5m;Rle  
会计报表statement of account G+zhL6]F
 
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往来帐目account current rzfLp  
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现在往来帐||存款额current accout ,'8%'xit  
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销货帐account sales ;uBGB h<  
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共同计算帐项joint account n7t}G'*Y!^  
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未决帐项outstanding account ?;XO1cs  
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贷方帐项credit account||creditor account & NYaKu,}  

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借方帐项debit account||debtor account (?z?/4>7<  
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应付帐||应付未付帐account payable #C
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应收帐||应收未收帐account receivable
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新交易||新帐new account  be+-p  
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未决帐||老帐old account /~,*DH$)  
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现金帐cash account )tlj{ 7p  
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流水帐running account @76}d  

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暂记帐||未定帐suspense account 7
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过期帐||延滞帐overdue account||pastdue account Tvv>9g S  
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杂项帐户sundry account }3lG'Y#Kpy  
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详细帐单||明细表detail account F_079~bJ  
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呆帐bad account rWr'+v?  
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会计项目title of account a;[\nCK
 
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会计薄||帐薄account-book +3o vO$g  
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营业报告书||损益计算表account of budiness||business report 4q.;\n  
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借贷细帐||交验帐account rendered dNR/|  
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明细帐account stated {XU!p: x  
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与…银行开立一户头to open an account with -W!M:8  
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与…银行建立交易to keep account with q:kGJxfaW  
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继续记帐to keep account '=nmdqP  
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与…有交易to have an account with |ufT)+:  
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作成会计帐||有往来帐项to make out an account with 6n/=n%US  
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清算||清理债务to make up an account XOX$uLm  
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清洁帐目||与…停止交易to close ones account with uKzx >\}?1  
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结帐to close an account i;pg9Vw  
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清理未付款to ask an account||to demand an account <Z t]V`-  
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结清差额to balance the account with M#Z^8(  
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清算to settle an account||to liquidate an account||to square an account r;b`@ .  
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审查帐目||监查帐目to audit an account V|A.M-XLv4  
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检查帐目to examine an account Q0`@=5?-  
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转入A的帐户to charge the amount to As account Z*P/ubV'  
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以计帐方式付款to pay on account W|{!0
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代理某人||为某人on ones account||on account of one $Vp&7OC]  
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为自己计算||独立帐目on ones own account [ s/ j?/9  
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由某人收益并负风险on ones account and risk||for ones account and risk *kf%?T.  
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由某人负担for ones account||for account of one gzK/l:  
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按某人指示||列入某人帐户by order and for account of one rY&lx}  
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列入5月份帐目for May account p? +!*BZ  
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编入某中帐项下to pass to the account of||to place to the account of aFny hu&W'  
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寄出清算书to send in an account||to send in render an account jA@ uV,w  
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支票薄cheque book iN Lt4F[i  
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支票陈票人cheque drawer LEg|R+6E  
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持票人cheque holder fP;I{AiN~  
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不记名支票cheque to bearer||bearer cheque &"1_n]JO  
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记名支票||认人支票cheque to order 4dz Ym+vJm  
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到期支票antedated cheque O"[#g  
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未到期支票postdated cheque Py9:(fdS  
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保付支票certified cheque  OtZtl*5  
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未获兑现支票，退票returned cheque nrTCq~LO(  
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横线支票crossed cheque m}m|(;T  
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普通横线general crossing |L)qH"Eo  
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特别横线special crossing 0w$1Yx~C  
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空白支票blank cheque m`,h nDp  
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失效支票，过期支票stale cheque jdD`C`w|,  
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普通支票open cheque `b5pa`\4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <*4r6UFR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wIQt f|ZI>  
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支票换现金||兑现to cash a cheque ~,84E [VV  
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清理票款to clear a cheque oSs~*
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保证兑现to certify a cheque k Rp$[^ma  
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填写支票数额to fill up a cheque V)Y#m/$`  
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支票上划线to cross a cheque V0F&a~Q  
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开发支票to make out a cheque ^/$bd4,z  
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签发支票，开立支票to draw a cheque||to issue a cheque [-JU(:Rh  
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透支支票to overdraw a cheque rIWQD%Afm  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque !"QvV6Lq\  
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支票退票to dishonour a cheque p`06%"#  
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拒付支票to refuse a cheque Fhk`qh'i  
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拒付支票to stop payment of a cheque k^*S3#"  
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提示要求付款to present for payment N)^` 15w  
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见票即付持票人payable to bearer wOs t).  
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支付指定人payable to order KetNFwbUf
 
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已过期||无效out of date||stale ;HoBLxb P  
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请给出票人R/D||refer to drawer &Na,D7A:3I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ws*UhJY<GS  
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文字与数字不一致words and figures differ  {B
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支票
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时间已过account closed 1U6z2i+y  
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时间已过effects not cleared %8{nuq+c  
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停止付款payment stopped #ADm^UT^  
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支票毁损cheque mutilated ez<V  
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汇款||寄钱to remit||to send money y#zO1Nig`  
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寄票供取款||支票支付to send a cheque for payment .tcdqL-'  
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寄款人a remitter &EmG\vfE  
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收款人a remittee L wYWgT
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国外汇票foreign Bill Q[{RNab  
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国内汇票inland Bill EF6h>"']/  
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跟单汇票documentary bill F3hG8YX  
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空头汇票accommodation bill yzT4D>1,  
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原始汇票original bill q=}1 ud}1  
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改写||换新票据renewed bill Re&"Q8I.8  
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即期汇票sight bill||bill on demand xv&h>GOg  
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…days after date||…days after date…日后付款 )U
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…months after date||…months after date…月后付款 2,wwI<=E'  
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见票后…日付款…days after sight||…days sight +:"0%(  
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见票后…月付款…months after sight||…months sight 5dB62dqN  
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同组票据set of bills Fj(GyPFG  
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单张汇票sola of exchange||sole of exchange 6y~F'/ww  
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远期汇票usance bill||bill at usance bi^?SH\  
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长期汇票long bill t`&x.o  
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短期汇票short bill !7 dct#4  
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逾期汇票overdue bill a9z#l}IQ  
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宽限日期days of grace z.!N|"4yr  
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电汇telegraphic transfer （T.T） m&Mupl  
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邮汇postal order||postal note （Am.）||post office order||money order Dz
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本票promissory note （P/N） "|L"C+
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押汇负责书||押汇保证书letter of hypothecation -f)fi Q-<  
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副保||抵押品||付属担保物collateral security b}3"v(  
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担保书trust receipt||letter of indemnity s|]g@czan  
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承兑||认付acceptance ttzNv>L,  
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单张承兑general acceptance kI^* '=:  
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有条件承兑qualified acceptance q8v[u_(yD  
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附条件认付conditional acceptance 1cLtTE  
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部分认付partial acceptance   T{k P9 4