[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。   }&:F,q*  
会计报表statement of account  &j_:VP  
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往来帐目account current QQIU5  
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现在往来帐||存款额current accout Sw^-@w=!U5  
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销货帐account sales Z5%TpAu[  
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共同计算帐项joint account hDc)\vzr  
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未决帐项outstanding account .vJt&@NO  
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贷方帐项credit account||creditor account Qpaan  
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借方帐项debit account||debtor account ;V"(! 'd  
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应付帐||应付未付帐account payable >iIUS  
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应收帐||应收未收帐account receivable b$Ch2Qz0q  
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新交易||新帐new account % B{NH~  
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未决帐||老帐old account b 7%O[  
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现金帐cash account wRi` L7  
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流水帐running account x3>PM]r(V  
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暂记帐||未定帐suspense account /kY|PY  
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过期帐||延滞帐overdue account||pastdue account '!6Py1i  
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杂项帐户sundry account G`HL^/Z*  
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详细帐单||明细表detail account u0(PWCi2
 
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呆帐bad account 2AAZZx +$  
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会计项目title of account !Bv"S0  
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会计薄||帐薄account-book RG)!v6
  
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营业报告书||损益计算表account of budiness||business report Qw ukhD7  
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借贷细帐||交验帐account rendered >_Dq)n;%  
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明细帐account stated V^P]QQ\ )  
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与…银行开立一户头to open an account with hZE" 8%\q  
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与…银行建立交易to keep account with 2Qqk?;^1  
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继续记帐to keep account TX96 ^EoH  
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与…有交易to have an account with CfguL@tR.  
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作成会计帐||有往来帐项to make out an account with fb7Gy  
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清算||清理债务to make up an account 7 cGc`7  
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清洁帐目||与…停止交易to close ones account with U{vt9t  
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结帐to close an account M]O _L  
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清理未付款to ask an account||to demand an account [Bn C_^[W  
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结清差额to balance the account with |H`}w2U[j  
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清算to settle an account||to liquidate an account||to square an account &b[.bf  
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审查帐目||监查帐目to audit an account C&\MDOjx  
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检查帐目to examine an account E+LAE/v@  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account ~#z8Q{!O  
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代理某人||为某人on ones account||on account of one LA!2!60R  
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为自己计算||独立帐目on ones own account q"Ct=d  
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由某人收益并负风险on ones account and risk||for ones account and risk tM&O<6Y  
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由某人负担for ones account||for account of one PxuE(n V[  
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按某人指示||列入某人帐户by order and for account of one OvL@@SX |  
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列入5月份帐目for May account MR=dQc  
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编入某中帐项下to pass to the account of||to place to the account of U*P&O+(1'  
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寄出清算书to send in an account||to send in render an account {RG4m{#9  
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支票薄cheque book c(@(j8@S  
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支票陈票人cheque drawer %4bGI/\/  
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持票人cheque holder /$z(BX/  
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不记名支票cheque to bearer||bearer cheque n]%T>\gw  
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记名支票||认人支票cheque to order
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到期支票antedated cheque ??]b,f4CNa  
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未到期支票postdated cheque $D][_I  
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保付支票certified cheque |8{c|Qz  
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未获兑现支票，退票returned cheque kd=|Iip;(  
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横线支票crossed cheque /bSAVSKR  
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普通横线general crossing >)j`Q1Qc\  
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特别横线special crossing WSsX*L  
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空白支票blank cheque "y7IH GJ\3  
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失效支票，过期支票stale cheque 9F"^MzZ  
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普通支票open cheque /cX %XZg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =K;M\_k%y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  V$fn$=  
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支票换现金||兑现to cash a cheque r:U/a=V  
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清理票款to clear a cheque ZkmYpi[  
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保证兑现to certify a cheque +GL[uxe"  
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填写支票数额to fill up a cheque $6~t|[7:%Y  
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支票上划线to cross a cheque M-/2{F[  
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开发支票to make out a cheque  NArr2o2  
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签发支票，开立支票to draw a cheque||to issue a cheque ^[.Z~>3!\q  
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透支支票to overdraw a cheque 2Ft#S8  
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背书支票to endorse a cheque |w.h97fj  
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请付票款||清付票款to pay a cheque||to honour a cheque _Jn@+NoO  
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支票退票to dishonour a cheque (s,u9vj=>L  
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拒付支票to refuse a cheque ]<k+a-Tt  
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拒付支票to stop payment of a cheque 5P[urOvV  
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提示要求付款to present for payment +8.1cDEH\  
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见票即付持票人payable to bearer jZ0/@zOf  
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支付指定人payable to order [Uw3.CVh  
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已过期||无效out of date||stale ~:N 1[  
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请给出票人R/D||refer to drawer Wql,*|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pDt45   
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文字与数字不一致words and figures differ MS& 'Nj  
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支票 ~T9wx  
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时间已过account closed ;rC< C  
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时间已过effects not cleared BO'7c1FU  
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停止付款payment stopped Sw`+4 4  
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支票毁损cheque mutilated =$#=w?~%  
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汇款||寄钱to remit||to send money !_
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寄票供取款||支票支付to send a cheque for payment f}7/U Gd  
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寄款人a remitter /#!
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收款人a remittee 0D&-BAzi  
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国外汇票foreign Bill jQdIeQD+  
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国内汇票inland Bill U;LX"'}  
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跟单汇票documentary bill bkiMF$K,K  
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空头汇票accommodation bill drS>~lSxB  
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原始汇票original bill  BF /4  
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改写||换新票据renewed bill /g$8JL  
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即期汇票sight bill||bill on demand 4tz@?TCb  
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…days after date||…days after date…日后付款 qEM,~:lTn  
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…months after date||…months after date…月后付款 VlS`m,:{  
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见票后…日付款…days after sight||…days sight JsDT  
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见票后…月付款…months after sight||…months sight U3t)yr h  
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同组票据set of bills @*iT%p_L  
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单张汇票sola of exchange||sole of exchange 2C#b-Y1~N  
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远期汇票usance bill||bill at usance ##'uekSJ  
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长期汇票long bill Zz!yv(e)H  
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短期汇票short bill p)s*Cw  
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逾期汇票overdue bill ,{BF`5bn|  
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宽限日期days of grace tW%!|T5/  
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电汇telegraphic transfer （T.T） Z=^~]Mfa  
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邮汇postal order||postal note （Am.）||post office order||money order l42tTD8Awz  
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本票promissory note （P/N） !uAqY\Is  
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押汇负责书||押汇保证书letter of hypothecation %h&F  
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副保||抵押品||付属担保物collateral security i(0%cNP7  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance +]0/:
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单张承兑general acceptance M`,`2I A  
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有条件承兑qualified acceptance ? ;$f"Wl  
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附条件认付conditional acceptance r%xf=};  
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部分认付partial acceptance   7o$S6Y;c4