[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。   `}[VwQ  
会计报表statement of account nG!&u1*  
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往来帐目account current :jBZK=3F>  
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现在往来帐||存款额current accout <%M\7NDWDA  
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销货帐account sales 1NuR/DO  
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共同计算帐项joint account *
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未决帐项outstanding account P{"WlJ  
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贷方帐项credit account||creditor account : :F!   
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借方帐项debit account||debtor account 7bA4P*  
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应付帐||应付未付帐account payable ;[FW!  
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应收帐||应收未收帐account receivable t)\D  
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新交易||新帐new account }%-UL{3%
 
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未决帐||老帐old account ^zvA?'s  
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现金帐cash account aEcktg6h  
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流水帐running account t7{L
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暂记帐||未定帐suspense account ) 1lJ<g#  
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过期帐||延滞帐overdue account||pastdue account ^m6k@VM  
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杂项帐户sundry account l(h;e&9x  
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详细帐单||明细表detail account Y0/jH2n  
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呆帐bad account #JJp:S~`   
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会计项目title of account naec"Kut  
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会计薄||帐薄account-book Z$OF|ZZQ  
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营业报告书||损益计算表account of budiness||business report 2a._?(k_y  
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借贷细帐||交验帐account rendered !1a|5 xrn  
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明细帐account stated Sy+]SeF&  
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与…银行开立一户头to open an account with "
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与…银行建立交易to keep account with y~]IVl"  
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继续记帐to keep account 4! Oa4  
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与…有交易to have an account with |l6<GWG+  
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作成会计帐||有往来帐项to make out an account with O, ``\(P  
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清算||清理债务to make up an account D_yY0rRM  
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清洁帐目||与…停止交易to close ones account with CD8JYiJ  
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结帐to close an account 7?Qt2tr  
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清理未付款to ask an account||to demand an account p(x1D] #Z[  
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结清差额to balance the account with Cb@S </b  
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清算to settle an account||to liquidate an account||to square an account YA;8uMqh;  
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审查帐目||监查帐目to audit an account zNsL^;uT  
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检查帐目to examine an account =qS^Wz.  
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转入A的帐户to charge the amount to As account 4M0
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以计帐方式付款to pay on account #hE3~+i  
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代理某人||为某人on ones account||on account of one kXZV%mnT7  
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为自己计算||独立帐目on ones own account O 44IH`SI  
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由某人收益并负风险on ones account and risk||for ones account and risk '9p5
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由某人负担for ones account||for account of one 6
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按某人指示||列入某人帐户by order and for account of one FvI0 J  
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列入5月份帐目for May account }PIGj}F/  
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编入某中帐项下to pass to the account of||to place to the account of G4exk5  
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寄出清算书to send in an account||to send in render an account C"` 'Re5)  
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支票薄cheque book vzrD"  
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支票陈票人cheque drawer <,cIc]eX  
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持票人cheque holder ;!Z7-OZX  
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不记名支票cheque to bearer||bearer cheque & Dl
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记名支票||认人支票cheque to order 1 >@|  
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到期支票antedated cheque HYYx*CJ)  
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未到期支票postdated cheque %b%<g%@i  
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保付支票certified cheque ! 2M
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未获兑现支票，退票returned cheque T0"0/{5-_  
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横线支票crossed cheque n6UU6t{  
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普通横线general crossing ^8*SCM_A  
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特别横线special crossing 0?;Hmq3  
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空白支票blank cheque =X5&au o  
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失效支票，过期支票stale cheque !vp!\Zj7o  
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普通支票open cheque 7-g4S]r<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j/mp.'P1k  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zd 4y5/aoS  
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支票换现金||兑现to cash a cheque et}Y4,:  
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清理票款to clear a cheque d;:&3r|X  
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保证兑现to certify a cheque h`rjD d  
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填写支票数额to fill up a cheque B^Mtj5Oc  
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支票上划线to cross a cheque 'c{]#E1}  
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开发支票to make out a cheque A0u:Fm{E  
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签发支票，开立支票to draw a cheque||to issue a cheque K05Y;URbd  
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透支支票to overdraw a cheque $%8n,FJ[  
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背书支票to endorse a cheque IjAity.Xrq  
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请付票款||清付票款to pay a cheque||to honour a cheque eW,Pn'  
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支票退票to dishonour a cheque 3h4"Rv=,  
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拒付支票to refuse a cheque j=>Gfo  
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拒付支票to stop payment of a cheque Y2&6x Th  
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提示要求付款to present for payment ovFfTP<3V  

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见票即付持票人payable to bearer TY?io@  
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支付指定人payable to order -;z\BW5y  
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已过期||无效out of date||stale I =pdjD  
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请给出票人R/D||refer to drawer Kn|dnq|G  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds r; !
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文字与数字不一致words and figures differ C%"@|01cO  
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支票 \ W!<xE  
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时间已过account closed QKxuvW  
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时间已过effects not cleared j*nC IxF  
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停止付款payment stopped =`")\?z}  
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支票毁损cheque mutilated V.}U p+WL  
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汇款||寄钱to remit||to send money Wo%&,>]<H  
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寄票供取款||支票支付to send a cheque for payment =+u$ZZ0+]o  
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寄款人a remitter [@(zGb8  
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收款人a remittee WW&0FugY_  
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国外汇票foreign Bill FT=w`NE,+  
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国内汇票inland Bill ]wP)!UZ  
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跟单汇票documentary bill +* &!u=%G  
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空头汇票accommodation bill i~4:]r22  
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原始汇票original bill _m@QeO'yh  
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改写||换新票据renewed bill norWNm(n  
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即期汇票sight bill||bill on demand zK33.HY  
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…days after date||…days after date…日后付款 NoV2<m$  
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…months after date||…months after date…月后付款 Riw#+#r]/  
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见票后…日付款…days after sight||…days sight 7` &K=( .  
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见票后…月付款…months after sight||…months sight JhIgqW2  
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同组票据set of bills _a^% V9t  
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单张汇票sola of exchange||sole of exchange lQY?!oj&q  
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远期汇票usance bill||bill at usance |lrLTI^a  
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长期汇票long bill y#o ,Vg*V  
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短期汇票short bill nJNdq`y2  
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逾期汇票overdue bill 9U^jsb<St>  
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宽限日期days of grace tgKmCI  
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电汇telegraphic transfer （T.T） KFvNsqd  
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邮汇postal order||postal note （Am.）||post office order||money order JL=MlZ  
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本票promissory note （P/N） uW},I6g  
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押汇负责书||押汇保证书letter of hypothecation UEbRg =6  
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副保||抵押品||付属担保物collateral security bsO7
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担保书trust receipt||letter of indemnity o|FRG{TJ  
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承兑||认付acceptance HdQd =q(  
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单张承兑general acceptance 4RTuy+ M  
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有条件承兑qualified acceptance <1cYz\/!M  
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附条件认付conditional acceptance O+
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部分认付partial acceptance   xFvDKW)_X7