[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。   9X{nJ"  
会计报表statement of account L5k>;|SA  
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往来帐目account current C8W`Oly:]  
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现在往来帐||存款额current accout } Ved  
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销货帐account sales b;{"lJ:+Z  
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共同计算帐项joint account nC!^,c  
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未决帐项outstanding account oJJk  
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贷方帐项credit account||creditor account O9=H [b  
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借方帐项debit account||debtor account jKV?!~/F  
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应付帐||应付未付帐account payable F4< 2.V)#-  
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应收帐||应收未收帐account receivable MHyl=5  
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新交易||新帐new account S=amjcC  
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未决帐||老帐old account 0\ w[_H  
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现金帐cash account )9jQ
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流水帐running account 4 bzn^  
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暂记帐||未定帐suspense account Jv.R?1;8i  
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过期帐||延滞帐overdue account||pastdue account }/r
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杂项帐户sundry account z ;Nk
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详细帐单||明细表detail account &E`Z_}~  
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呆帐bad account emPm^M5/K
 
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会计项目title of account ymX,k|lh  
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会计薄||帐薄account-book {~I_rlo n  
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营业报告书||损益计算表account of budiness||business report qJt gnk|  
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借贷细帐||交验帐account rendered ScoHtX3  
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明细帐account stated S`w)b'B!M  
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与…银行开立一户头to open an account with PzDgl6C  
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与…银行建立交易to keep account with .Kwl8xRg  
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继续记帐to keep account lXKZNCL  
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与…有交易to have an account with R, 1,4X
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作成会计帐||有往来帐项to make out an account with x)L@xQ  
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清算||清理债务to make up an account ]]3D` F}  
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清洁帐目||与…停止交易to close ones account with Zh
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结帐to close an account {H2i+"cF  
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清理未付款to ask an account||to demand an account i>2_hn_UR  
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结清差额to balance the account with "g-
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清算to settle an account||to liquidate an account||to square an account h[T3WE  
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审查帐目||监查帐目to audit an account i;Y^}2   
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检查帐目to examine an account <H6Uo#ao  
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转入A的帐户to charge the amount to As account X)m2{@v D  
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以计帐方式付款to pay on account mz1g8M`@[D  
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代理某人||为某人on ones account||on account of one 1 <+^$QL  
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为自己计算||独立帐目on ones own account d yd_dK/  
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由某人收益并负风险on ones account and risk||for ones account and risk yFG&Ir  
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由某人负担for ones account||for account of one V QI7lJV"  
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按某人指示||列入某人帐户by order and for account of one R<
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列入5月份帐目for May account 8J} J
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编入某中帐项下to pass to the account of||to place to the account of <$E8T>U  
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寄出清算书to send in an account||to send in render an account 5s;#C/ZZ  
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支票薄cheque book eX\t]{\oC  
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支票陈票人cheque drawer Lxl?6wZ  
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持票人cheque holder "='|c-
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不记名支票cheque to bearer||bearer cheque <iMLM<J<w  
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记名支票||认人支票cheque to order "xWC49
  
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到期支票antedated cheque d/e9LK  
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未到期支票postdated cheque X]N8 'Yt  
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保付支票certified cheque PWTAy\  
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未获兑现支票，退票returned cheque ~U`aH~R  
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横线支票crossed cheque /gxwp:&lY  
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普通横线general crossing T7[ItLZ  
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特别横线special crossing 1|2X0Xm{  
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空白支票blank cheque "/K44(^  
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失效支票，过期支票stale cheque $cc]pJy"}  
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普通支票open cheque O>UR\l|+:2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ri6_u;Ch  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _E3*;  
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支票换现金||兑现to cash a cheque Ve<l7U;  
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清理票款to clear a cheque 5Osx__6$t  
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保证兑现to certify a cheque }!x\qpA  
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填写支票数额to fill up a cheque f
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支票上划线to cross a cheque V0XQG}  
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开发支票to make out a cheque *MglX<  
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签发支票，开立支票to draw a cheque||to issue a cheque f%;8]a9  
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透支支票to overdraw a cheque _SY4Qs`d  
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背书支票to endorse a cheque KEEHb2q  
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请付票款||清付票款to pay a cheque||to honour a cheque @m[q0G}  
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支票退票to dishonour a cheque ~.;+uH<i  
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拒付支票to refuse a cheque yhxen  
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拒付支票to stop payment of a cheque ra2sYH1wr  
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提示要求付款to present for payment dY[ XNP  
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见票即付持票人payable to bearer HtY0=r  
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支付指定人payable to order F<H[-k*t/  
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已过期||无效out of date||stale 5yBaxw`  
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请给出票人R/D||refer to drawer 4u0\|e@a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^K[WFiN}  
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文字与数字不一致words and figures differ LelCjC{`1  
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支票 n@1;5)&k~  
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时间已过account closed XL=Y~7b  
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时间已过effects not cleared TTGk"2 Q'  
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停止付款payment stopped q!fdiv`  
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支票毁损cheque mutilated @$:T]N3m  
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汇款||寄钱to remit||to send money 322)r$!"  
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寄票供取款||支票支付to send a cheque for payment .
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寄款人a remitter s8O.yL  
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收款人a remittee ;~^9$Z@%Q  
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国外汇票foreign Bill }piDg(D  
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国内汇票inland Bill 7RpAsLH=  
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跟单汇票documentary bill U??T>  
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空头汇票accommodation bill 5YG%\  
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原始汇票original bill #Rw9Iy4  
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改写||换新票据renewed bill qX_( M2oLU  
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即期汇票sight bill||bill on demand $qp,7RW  
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…days after date||…days after date…日后付款 gX'nFGqud  
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…months after date||…months after date…月后付款 [BLB xSL  
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见票后…日付款…days after sight||…days sight ]A
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见票后…月付款…months after sight||…months sight ;Q{~jT  
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同组票据set of bills FVo_=O)  
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单张汇票sola of exchange||sole of exchange 4xl}kmvv  
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远期汇票usance bill||bill at usance a*T=;P3(I  
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长期汇票long bill g/_j "Nn  
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短期汇票short bill %@Ow.7zh  
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逾期汇票overdue bill []#>r k~  
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宽限日期days of grace @5tW*:s  
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电汇telegraphic transfer （T.T） :@=;WB*0
 
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邮汇postal order||postal note （Am.）||post office order||money order P r_$%x9D  
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本票promissory note （P/N） iI 4XM>`a  
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押汇负责书||押汇保证书letter of hypothecation >x0)  
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副保||抵押品||付属担保物collateral security = 3("gScUj  
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担保书trust receipt||letter of indemnity )/4xR]  
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承兑||认付acceptance }(-2a*Z;Y  
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单张承兑general acceptance 'v?"TZ  
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有条件承兑qualified acceptance {CH *?|t  
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附条件认付conditional acceptance @+EO3-X5  
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部分认付partial acceptance   g*a|QBj%