[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。   Qr%Jm{_o  
会计报表statement of account UdW(\%  
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往来帐目account current !GGGh0Bj  
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现在往来帐||存款额current accout rYFau1  
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销货帐account sales GP[r^Z  
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共同计算帐项joint account s>VEuLY*  
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未决帐项outstanding account 4SffP/  
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贷方帐项credit account||creditor account }S vw ,c  
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借方帐项debit account||debtor account /"Yx@n  
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应付帐||应付未付帐account payable r[v-?W '  
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应收帐||应收未收帐account receivable pH\^1xj =  
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新交易||新帐new account =\Vu=I  
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未决帐||老帐old account l7'{OB L  
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现金帐cash account *f TG8h  
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流水帐running account z9M.e.
  
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暂记帐||未定帐suspense account _V& !4Zd9:  
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过期帐||延滞帐overdue account||pastdue account +mc[S  
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杂项帐户sundry account ^Ti_<<X  
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详细帐单||明细表detail account _%'L@[ H  
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呆帐bad account Zk=*7?!!  
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会计项目title of account 3`A>j"  
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会计薄||帐薄account-book D XV@DQ  
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营业报告书||损益计算表account of budiness||business report ryxYcEM0  
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借贷细帐||交验帐account rendered bMN@H\Ek  
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明细帐account stated ]~-*hOcQ4  
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与…银行开立一户头to open an account with g(aZT#ii=  
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与…银行建立交易to keep account with wV\%R,bZj  
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继续记帐to keep account M`GP^Ta  
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与…有交易to have an account with i +f7  
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作成会计帐||有往来帐项to make out an account with E&*: jDg  
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清算||清理债务to make up an account |h}B{D  
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清洁帐目||与…停止交易to close ones account with ueDvMP  
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结帐to close an account =SAV|  
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清理未付款to ask an account||to demand an account mOP4z'  
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结清差额to balance the account with 3HZ~.  
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清算to settle an account||to liquidate an account||to square an account kneuV8+(5  
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审查帐目||监查帐目to audit an account %,\=s.~1  
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检查帐目to examine an account  PWH^=K
 
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转入A的帐户to charge the amount to As account BcQEG *N  
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以计帐方式付款to pay on account rn8c
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代理某人||为某人on ones account||on account of one  fRB5U'  
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为自己计算||独立帐目on ones own account +5!&E7bcd  
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由某人收益并负风险on ones account and risk||for ones account and risk Vi?q>:E:  
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由某人负担for ones account||for account of one h|D 0z_f  
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按某人指示||列入某人帐户by order and for account of one : "Y*<=x#2  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of Qkcjr]#^$  
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寄出清算书to send in an account||to send in render an account ICC%,$C~l  
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支票薄cheque book l(;Kij  
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支票陈票人cheque drawer :9|\Z|S(I  
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持票人cheque holder oGa^/:6L  
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不记名支票cheque to bearer||bearer cheque X5LBEOG  
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记名支票||认人支票cheque to order t.p~\ 6
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到期支票antedated cheque V#REjsf,t-  
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未到期支票postdated cheque AN!s{7V3  
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保付支票certified cheque 0:w"M<80  
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未获兑现支票，退票returned cheque |L2SFB?d=  
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横线支票crossed cheque ls@i".[  
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普通横线general crossing 4=<tWa|@9  
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特别横线special crossing !*RqCS,  
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空白支票blank cheque a~'a  
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失效支票，过期支票stale cheque 9eH$XYy
 
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普通支票open cheque z`:lc F{V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Y1]n^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ."9];)2rx  
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支票换现金||兑现to cash a cheque !QvZ<5(  
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清理票款to clear a cheque "1%5,  
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保证兑现to certify a cheque oz,e/v8~  
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填写支票数额to fill up a cheque ~{jcH  
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支票上划线to cross a cheque z*a:L}$  
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开发支票to make out a cheque Sy0$z39  
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签发支票，开立支票to draw a cheque||to issue a cheque LGw$v[wb  
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透支支票to overdraw a cheque (&F ,AY3A  
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背书支票to endorse a cheque {+Rog/;S'  
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请付票款||清付票款to pay a cheque||to honour a cheque a6)BqlJ  
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支票退票to dishonour a cheque HMh"}I2n  
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拒付支票to refuse a cheque *V8<:OG|e  
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拒付支票to stop payment of a cheque 8c9*\S  
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提示要求付款to present for payment R6;=n"Ueb  
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见票即付持票人payable to bearer Z`ID+  
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支付指定人payable to order 7:plQ!7^  
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已过期||无效out of date||stale MyJ %`@+1  
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请给出票人R/D||refer to drawer L*xhGoC=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ` Mjj@[  
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文字与数字不一致words and figures differ y" RF;KW>  
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时间已过effects not cleared BKCA<  
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停止付款payment stopped aH)}/n  
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支票毁损cheque mutilated XKj|f`  
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汇款||寄钱to remit||to send money ;w{tv($$  
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寄票供取款||支票支付to send a cheque for payment QO<jI#  
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寄款人a remitter d[@X%  
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收款人a remittee [\^n=  
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国外汇票foreign Bill \pa"%c)  
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国内汇票inland Bill 8bTn^!1  
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跟单汇票documentary bill NW~N}5T  
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空头汇票accommodation bill :}He\V  
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原始汇票original bill VQc_|z_s  
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改写||换新票据renewed bill lUOF4U&r  
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即期汇票sight bill||bill on demand ;,hwZZ
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…days after date||…days after date…日后付款 , Rk9N  
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…months after date||…months after date…月后付款 sQYkQ81  
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见票后…日付款…days after sight||…days sight 7BE>RE=)  
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见票后…月付款…months after sight||…months sight `LrHKb aP  
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同组票据set of bills ${<%" hR$  
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单张汇票sola of exchange||sole of exchange >BV^H.SO|1  
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远期汇票usance bill||bill at usance EuEZ D+  
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长期汇票long bill r)Ma3FL0;  
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短期汇票short bill wy<\Tg^J  
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逾期汇票overdue bill oK9( /v  
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宽限日期days of grace qFicBpB  
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电汇telegraphic transfer （T.T） |.(dq^  
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邮汇postal order||postal note （Am.）||post office order||money order !eGC6o}f  
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本票promissory note （P/N） MS nG3]{z  
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押汇负责书||押汇保证书letter of hypothecation VRVO-Sk  
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副保||抵押品||付属担保物collateral security nyX2|m&  
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担保书trust receipt||letter of indemnity jkQ*D(;p  
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承兑||认付acceptance ~jWn4 \  
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单张承兑general acceptance Z@yW bjE7Z  
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有条件承兑qualified acceptance $6qh| >z.  
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附条件认付conditional acceptance a`wc\T^
 
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部分认付partial acceptance   zp6C3RG(