[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。   *Nw&_<\9Q  
会计报表statement of account uG?_< mun  
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往来帐目account current [r3!\HI7x  
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现在往来帐||存款额current accout 6^%UU o%  
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销货帐account sales gfX\C SGy  
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共同计算帐项joint account t]>Lh>G  
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未决帐项outstanding account U2{ dN>  
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贷方帐项credit account||creditor account UH]l9Aq$P  
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借方帐项debit account||debtor account 7+]=-  
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应付帐||应付未付帐account payable +hn+K1  
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应收帐||应收未收帐account receivable O_$m!5ug  
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新交易||新帐new account yMyE s8  
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未决帐||老帐old account WtViW=j'  
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现金帐cash account Wm_4avXtO  
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流水帐running account .gG1kWA-  
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暂记帐||未定帐suspense account wSb1"a  
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过期帐||延滞帐overdue account||pastdue account fQ/ 0R  
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杂项帐户sundry account M7+nW ; e%  
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详细帐单||明细表detail account (7XCA,KTGI  
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呆帐bad account 'a$Gv&fu  
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会计项目title of account 5WC+guK7  
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会计薄||帐薄account-book B*4}GPQ  
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营业报告书||损益计算表account of budiness||business report w;k):;$  
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借贷细帐||交验帐account rendered 8<.C3m 6h  
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明细帐account stated UNPezHaz  
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与…银行开立一户头to open an account with -8r  
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与…银行建立交易to keep account with Ps%qfL\  
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继续记帐to keep account ,WJH}(h"D  
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与…有交易to have an account with |N}P(GF  
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作成会计帐||有往来帐项to make out an account with EhO|~A*R  
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清算||清理债务to make up an account VQ0fS!5'  
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清洁帐目||与…停止交易to close ones account with O~59FuL  
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结帐to close an account 94 e): jS  
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清理未付款to ask an account||to demand an account "TUe%o  
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结清差额to balance the account with }';D]c  
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清算to settle an account||to liquidate an account||to square an account E\IlF 6  
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审查帐目||监查帐目to audit an account hgLj<  
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检查帐目to examine an account XuD=E  
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转入A的帐户to charge the amount to As account NM0tp )h  
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以计帐方式付款to pay on account o/C\d$i'  
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代理某人||为某人on ones account||on account of one bJYda)  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk @xe Ac0.^  
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由某人负担for ones account||for account of one 7T"XPV|W6  
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按某人指示||列入某人帐户by order and for account of one aA'|Rg,  
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列入5月份帐目for May account 0W3 i()  
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编入某中帐项下to pass to the account of||to place to the account of R/^ u/~<  
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寄出清算书to send in an account||to send in render an account I+ es8  
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支票薄cheque book bWZbG{Y.  
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支票陈票人cheque drawer Iyd?|f"  
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持票人cheque holder ,*]d~Y  

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不记名支票cheque to bearer||bearer cheque zZiJ 9 e  
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记名支票||认人支票cheque to order D0mI09=GtQ  
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到期支票antedated cheque \v6M:KR5/  
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未到期支票postdated cheque `VQb-V  
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保付支票certified cheque ri1C-TJM)  
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未获兑现支票，退票returned cheque NNG}M(/V  
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横线支票crossed cheque vG^#Sfgtw  
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普通横线general crossing ?3Ij*}
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特别横线special crossing 8hA^`Y  
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空白支票blank cheque aFY_:.o2k`  
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失效支票，过期支票stale cheque }a&mY^  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6Ggs JU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ID1?PM  
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支票换现金||兑现to cash a cheque 'ul\Q`N3  
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清理票款to clear a cheque %-;bu|  
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保证兑现to certify a cheque }xn_
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填写支票数额to fill up a cheque ARh6V&Hi-  
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支票上划线to cross a cheque |bZM/U=  
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开发支票to make out a cheque `?s.\Dh  
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签发支票，开立支票to draw a cheque||to issue a cheque Y'"N"$n'_  
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透支支票to overdraw a cheque HV]Ze>}  
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背书支票to endorse a cheque )3?rXsSR  
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请付票款||清付票款to pay a cheque||to honour a cheque CyM}Hc
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支票退票to dishonour a cheque 8<PKKDgbfd  
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拒付支票to refuse a cheque <O857j  
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拒付支票to stop payment of a cheque Y_H/3?b%  
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提示要求付款to present for payment juno.$ 6  
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见票即付持票人payable to bearer - zC]^Ho@  
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支付指定人payable to order !EFBI+?&  
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已过期||无效out of date||stale r,'O).7  
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请给出票人R/D||refer to drawer @ ^.*$E5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?y_awoBd1  
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文字与数字不一致words and figures differ J:};n@<  
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支票 SfDQ;1?  
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时间已过account closed "L_-}B
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时间已过effects not cleared E\!n4
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停止付款payment stopped {Q<0\`A  
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支票毁损cheque mutilated >)sqh ~P  
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汇款||寄钱to remit||to send money -mC:r&Y>[  
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寄票供取款||支票支付to send a cheque for payment ^Fvr f`A'  
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寄款人a remitter qOgtGN}k  
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收款人a remittee v,*Q]r0m  
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国外汇票foreign Bill $2is3;h  
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国内汇票inland Bill #!1IP~  
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跟单汇票documentary bill zM\IKo_"  
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空头汇票accommodation bill A{1 \f*  
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原始汇票original bill d["x= [f  
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改写||换新票据renewed bill unJ iE!  
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即期汇票sight bill||bill on demand ~@?"'!U  
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…days after date||…days after date…日后付款 *^ey]),f54  
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…months after date||…months after date…月后付款 Q|Nzbmwh  
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见票后…日付款…days after sight||…days sight iF8@9m  
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见票后…月付款…months after sight||…months sight :&qC<UD  
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同组票据set of bills \)p4okpR  
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单张汇票sola of exchange||sole of exchange ;,mBT[_ZO  
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远期汇票usance bill||bill at usance sN"p5p  
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长期汇票long bill YomwjKyuP  

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短期汇票short bill ~K4k'   

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逾期汇票overdue bill 2;dM:FHLhO  
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宽限日期days of grace MP6 \r  
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电汇telegraphic transfer （T.T） >|v=Ba6R0  
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邮汇postal order||postal note （Am.）||post office order||money order 9`OG  
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本票promissory note （P/N） rd|@*
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押汇负责书||押汇保证书letter of hypothecation $ iX^p4v  
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副保||抵押品||付属担保物collateral security SS>:Sw  
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担保书trust receipt||letter of indemnity '?&B5C  
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承兑||认付acceptance $M:4\E5(  
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单张承兑general acceptance >WGX|"!"  
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有条件承兑qualified acceptance 31 KDeFg  
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附条件认付conditional acceptance 5Ws:Ei{R  
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部分认付partial acceptance   RW|UQY#