[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。   w'-J24>=  
会计报表statement of account J% t[{  
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往来帐目account current Wxxnc#;lv  
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现在往来帐||存款额current accout }?vc1%w  
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销货帐account sales b3,&R
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共同计算帐项joint account H:DTvv8e{  
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未决帐项outstanding account 5>e3srKu  
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贷方帐项credit account||creditor account ^uy2qO4Yw  
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借方帐项debit account||debtor account y.LJ5K$&a  
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应付帐||应付未付帐account payable S4jt*]w5b  
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应收帐||应收未收帐account receivable 6#JdQ[IP6  
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新交易||新帐new account
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未决帐||老帐old account 8"#Ix1#  
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现金帐cash account 2g6G\F  
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流水帐running account bHr2LhQCN  
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暂记帐||未定帐suspense account Kzs ]+Cl  
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过期帐||延滞帐overdue account||pastdue account :.-z) C}  
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杂项帐户sundry account #nE%.k|R~  
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详细帐单||明细表detail account 4DVkycM  
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呆帐bad account |EJ&s393&  
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会计项目title of account ,t+5(qi  
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会计薄||帐薄account-book k
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营业报告书||损益计算表account of budiness||business report 9})!~r;|  
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借贷细帐||交验帐account rendered Ojkbv  
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明细帐account stated 4]N`pD5  
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与…银行开立一户头to open an account with Jy'ge4]3  
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与…银行建立交易to keep account with ?-,v0#  
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继续记帐to keep account  <^&NA<2  
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与…有交易to have an account with ?aInn:FE  
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作成会计帐||有往来帐项to make out an account with Bv$;yR  
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清算||清理债务to make up an account hu-fwBK  
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清洁帐目||与…停止交易to close ones account with [3s,U4a  
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结帐to close an account -OZRSjmY  
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清理未付款to ask an account||to demand an account ]*pALT6  
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结清差额to balance the account with 3Juhn5&N  
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清算to settle an account||to liquidate an account||to square an account L<Q1acoZm  
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审查帐目||监查帐目to audit an account ):eX*  
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检查帐目to examine an account 
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转入A的帐户to charge the amount to As account y}ezjs  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one \uQB%yMoz  
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为自己计算||独立帐目on ones own account V{;Mh u`+  
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由某人收益并负风险on ones account and risk||for ones account and risk x;lIw)Ti  
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由某人负担for ones account||for account of one Bm"jf]  
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按某人指示||列入某人帐户by order and for account of one "jmi "O*  
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列入5月份帐目for May account 7*d}6\ %  
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编入某中帐项下to pass to the account of||to place to the account of c, \TL ]  
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寄出清算书to send in an account||to send in render an account yC4JYF]JN  
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支票薄cheque book {_|~G|Z  
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支票陈票人cheque drawer T/MbEqAf  
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持票人cheque holder h"Yi
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不记名支票cheque to bearer||bearer cheque NtkEb :  
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记名支票||认人支票cheque to order 7=u\D
 
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到期支票antedated cheque v)!Rir5  
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未到期支票postdated cheque E@hvO%  
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保付支票certified cheque /hOp>|  
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未获兑现支票，退票returned cheque UMpC2)5  
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横线支票crossed cheque jAf Uz7@  
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普通横线general crossing )/HSt%>  
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特别横线special crossing -i:Zi}f  
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空白支票blank cheque D\ HmY_  
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失效支票，过期支票stale cheque e!d& #ofw|  
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普通支票open cheque  MScj
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount L}P<iB   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P+:FiVj@~  
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支票换现金||兑现to cash a cheque ,v4Z[ (  
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清理票款to clear a cheque 8E H#IiP  
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保证兑现to certify a cheque QKL5! L9`  
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填写支票数额to fill up a cheque Us+|L|/  
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支票上划线to cross a cheque /0
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开发支票to make out a cheque S)Sv4Qm  
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签发支票，开立支票to draw a cheque||to issue a cheque s4Lqam!  
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透支支票to overdraw a cheque SSYE&  
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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 {(U?)4@  
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支票退票to dishonour a cheque {1li3K&0s  
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拒付支票to refuse a cheque {"S"V  
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拒付支票to stop payment of a cheque @(Wx(3JR?}  
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提示要求付款to present for payment 2>Hl=bX  
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见票即付持票人payable to bearer *&9_+F8ly  
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支付指定人payable to order E;.<'t>  
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已过期||无效out of date||stale t}>6"^}U  
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请给出票人R/D||refer to drawer 4|YCBXWh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pz7{dQqjk#  
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文字与数字不一致words and figures differ k FE2Vv4.  
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支票 ,r
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时间已过account closed A]L;LkEM  
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时间已过effects not cleared -x)Oo`  
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停止付款payment stopped VM=A#}  
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支票毁损cheque mutilated >a/]8A  
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汇款||寄钱to remit||to send money \) DJo  
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寄票供取款||支票支付to send a cheque for payment <%w)EQf4m  
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寄款人a remitter s jl(  
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收款人a remittee Wmri%  
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国外汇票foreign Bill "<['W(  
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国内汇票inland Bill 1
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跟单汇票documentary bill PP/EZ^]b  
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空头汇票accommodation bill eh4`a
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原始汇票original bill 2stBW5v3  
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改写||换新票据renewed bill Tx+!D'>  
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即期汇票sight bill||bill on demand z}Y23W&sX  
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…days after date||…days after date…日后付款 k55s-%Ayr  
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…months after date||…months after date…月后付款 pF0sXvWGG  
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见票后…日付款…days after sight||…days sight Ih Yso7g  
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见票后…月付款…months after sight||…months sight C:r@)Mhq  
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同组票据set of bills qg7qTF&  
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单张汇票sola of exchange||sole of exchange ,K/l;M5I  
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远期汇票usance bill||bill at usance WFr;z*  
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长期汇票long bill #|92+  
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短期汇票short bill egXHp<bqw  
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逾期汇票overdue bill Xmmb^2I  
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宽限日期days of grace s0zN#'o]  
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电汇telegraphic transfer （T.T） GgU8f0I  
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邮汇postal order||postal note （Am.）||post office order||money order v3*y43  
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本票promissory note （P/N） I>bO<T`  
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押汇负责书||押汇保证书letter of hypothecation A,'F`au  
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副保||抵押品||付属担保物collateral security +GYO<N7  
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担保书trust receipt||letter of indemnity 6*aU^#Hz6  
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承兑||认付acceptance R9&3QRW|  
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单张承兑general acceptance m ?e::W  
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有条件承兑qualified acceptance 5r` x\  
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附条件认付conditional acceptance &}rmDx  
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部分认付partial acceptance   hh[@q
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