[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。   qD\9h`a  
会计报表statement of account Yb`b/BMR  
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往来帐目account current q78OP}  
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现在往来帐||存款额current accout |n tWMm:(  
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销货帐account sales Rvu5#_P  
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共同计算帐项joint account 5yK#;!:h  
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未决帐项outstanding account tbR  
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贷方帐项credit account||creditor account g9JZ#BgZ  
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借方帐项debit account||debtor account kO*\JaD  
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应付帐||应付未付帐account payable 0{B<A^Bf  
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应收帐||应收未收帐account receivable z8"1*V  
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新交易||新帐new account n!~ $Z/  
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未决帐||老帐old account j
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现金帐cash account f'5 6IT  
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流水帐running account \ILNx^$EL  
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暂记帐||未定帐suspense account oLX[!0M^  
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过期帐||延滞帐overdue account||pastdue account `^^t#sT  
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杂项帐户sundry account ~4FzA,,  
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详细帐单||明细表detail account DMDtry?1:  
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呆帐bad account j[\:#/J  
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会计项目title of account zvq}7,  
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会计薄||帐薄account-book [tt{wl"E  
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营业报告书||损益计算表account of budiness||business report }s'=w]m  
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借贷细帐||交验帐account rendered 8:S+*J[gSn  
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明细帐account stated DQ/rx`BG  
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与…银行开立一户头to open an account with @oH\r-jsgu  
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与…银行建立交易to keep account with _](y<O^9yO  
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继续记帐to keep account |k]]dP|:'  
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与…有交易to have an account with #Q["[}flVv  
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作成会计帐||有往来帐项to make out an account with pnx^a}|px  
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清算||清理债务to make up an account $gYGnh_,Q  
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清洁帐目||与…停止交易to close ones account with *w^!\  
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结帐to close an account FxK!h.C.  
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清理未付款to ask an account||to demand an account N `H`\+  
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结清差额to balance the account with y,jpd#Y  
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清算to settle an account||to liquidate an account||to square an account Ywt9^M|z;  
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审查帐目||监查帐目to audit an account ,SdxIhL  
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检查帐目to examine an account = 4|"<8'  
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转入A的帐户to charge the amount to As account b
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以计帐方式付款to pay on account {H9
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代理某人||为某人on ones account||on account of one t(.vX  
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为自己计算||独立帐目on ones own account vt(
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由某人收益并负风险on ones account and risk||for ones account and risk e&[~}f?  
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由某人负担for ones account||for account of one ZN'B@E=p  
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按某人指示||列入某人帐户by order and for account of one CL(D&8v8~  
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列入5月份帐目for May account o:as}7/^  
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编入某中帐项下to pass to the account of||to place to the account of Ts=TaRwWf  
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寄出清算书to send in an account||to send in render an account 8r0;054  
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支票薄cheque book #&K}w0}k  
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支票陈票人cheque drawer t|UM2h  
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持票人cheque holder 8KdcU[w]  
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不记名支票cheque to bearer||bearer cheque <fgf L9-  
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记名支票||认人支票cheque to order cy2K#  
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到期支票antedated cheque >#.
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未到期支票postdated cheque 7Mh!@Rd_V  
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保付支票certified cheque eQ=6< ^KZ  
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未获兑现支票，退票returned cheque 97}l`z;Z  
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横线支票crossed cheque 5~i}!n  
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普通横线general crossing %e/L .#0  
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特别横线special crossing "3Ckc"G@  
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空白支票blank cheque e{ZS"e`!  
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失效支票，过期支票stale cheque OI^qX;#Kd  
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普通支票open cheque Lhxg5cd  
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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+^4y_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =$< .:b  
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支票换现金||兑现to cash a cheque D+4$l+\u  
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清理票款to clear a cheque ?Pt*4NaT;  
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保证兑现to certify a cheque O|&SL03Z8  
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填写支票数额to fill up a cheque ,+'VQa"]  
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支票上划线to cross a cheque 7,R ~2ss5z  
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开发支票to make out a cheque VP6_}9:9   
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签发支票，开立支票to draw a cheque||to issue a cheque F<Z13]|  
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透支支票to overdraw a cheque wl%I(Cw{]  
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背书支票to endorse a cheque .|2[!7CXH  
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请付票款||清付票款to pay a cheque||to honour a cheque r<_qU3Eaj  
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支票退票to dishonour a cheque 94u~:'t>V  
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拒付支票to refuse a cheque ~.J{yrJ&  
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拒付支票to stop payment of a cheque +S
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提示要求付款to present for payment PS`F  
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见票即付持票人payable to bearer GT-ONwVDq  
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支付指定人payable to order jluv}*If  
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已过期||无效out of date||stale /Ca M(^W   
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请给出票人R/D||refer to drawer fY 10a_@x  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sxPvi0>  
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文字与数字不一致words and figures differ #[y2nK3zF  
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支票 ;tfGhHpQn  
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时间已过account closed H=*2A!O[_  
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更改处应加盖印章alterations require initials $QaEU="Z  
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时间已过effects not cleared [m9=e-KS$Q  
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停止付款payment stopped Ob|v$C  
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支票毁损cheque mutilated ,/UuXX  
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汇款||寄钱to remit||to send money *ub"!}$st  
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寄票供取款||支票支付to send a cheque for payment 6#kK  
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寄款人a remitter }Hb_8P  
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收款人a remittee C.+:FY.H  
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国外汇票foreign Bill )h/Qxf  
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国内汇票inland Bill kTo{W]9]  
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跟单汇票documentary bill M/jdMfU  
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空头汇票accommodation bill TU?$yNE  
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原始汇票original bill _6C,w`[[6  
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改写||换新票据renewed bill Vet<,;Te  
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即期汇票sight bill||bill on demand \,yg@R  
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…days after date||…days after date…日后付款 fl<j]{*v  
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…months after date||…months after date…月后付款 <"!'>ZUt  
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见票后…日付款…days after sight||…days sight Ms=11C  
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见票后…月付款…months after sight||…months sight  *|)O  
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同组票据set of bills Q&?B^[N*Q  
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单张汇票sola of exchange||sole of exchange H]>7IhJ  
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远期汇票usance bill||bill at usance 1DM$FG_Z-  
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长期汇票long bill R!7a;J}  
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短期汇票short bill =N{-lyr)  
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逾期汇票overdue bill [
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宽限日期days of grace ,4kipJ!,yK  
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电汇telegraphic transfer （T.T） 8^"P'XQ  
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邮汇postal order||postal note （Am.）||post office order||money order *Y- rEF>  
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本票promissory note （P/N） 0+"P1/  
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押汇负责书||押汇保证书letter of hypothecation r
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副保||抵押品||付属担保物collateral security "Yf?33UNZ  
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担保书trust receipt||letter of indemnity 1F }mlyS  
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承兑||认付acceptance Wy,Tf*[  
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单张承兑general acceptance NI% ()  
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有条件承兑qualified acceptance |p{FSS  
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附条件认付conditional acceptance Cn(0ID+3f  
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部分认付partial acceptance   #3act)m