[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。   !Qu)JR  
会计报表statement of account s5X .(;+  
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往来帐目account current Jb'M/iG  
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现在往来帐||存款额current accout cNzn2-qv  
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销货帐account sales @<5?q:9.8  
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共同计算帐项joint account w\U fq  
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未决帐项outstanding account  hfpSxL  
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贷方帐项credit account||creditor account k\UDZ)TQV  
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借方帐项debit account||debtor account ,}i`1E1=  
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应付帐||应付未付帐account payable PT7L65  
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应收帐||应收未收帐account receivable -7:J#T/\  
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新交易||新帐new account Ti`H?9t  
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现金帐cash account ,/n<Qg"`  
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流水帐running account @[M5$,"  
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暂记帐||未定帐suspense account 6 <JiHVP7  
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过期帐||延滞帐overdue account||pastdue account juPW!u  
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杂项帐户sundry account iOI8'`mk  
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详细帐单||明细表detail account <$)F_R~T3  
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会计项目title of account <`8l8cL  
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会计薄||帐薄account-book XPnN"Y"y  
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营业报告书||损益计算表account of budiness||business report m'&^\7;D  
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借贷细帐||交验帐account rendered _Wn5* Pi%Z  
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明细帐account stated R1Jj 3k  
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与…银行开立一户头to open an account with |7XV!D!\g  
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与…银行建立交易to keep account with A%S6&!I:(  
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继续记帐to keep account _bp9UJ  
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与…有交易to have an account with ts rcX  
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作成会计帐||有往来帐项to make out an account with _\M:h+^  
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清算||清理债务to make up an account J6}J/  
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清洁帐目||与…停止交易to close ones account with P S ,@ \  
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结帐to close an account @ %LrpD  
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清理未付款to ask an account||to demand an account Y>}[c   
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结清差额to balance the account with P h(bgQg  
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清算to settle an account||to liquidate an account||to square an account Z/nTI0N{  
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审查帐目||监查帐目to audit an account /Q Xq<NG  
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检查帐目to examine an account u;$g13  
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转入A的帐户to charge the amount to As account 'xO5Le(=M  
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以计帐方式付款to pay on account 1an?/j,  
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代理某人||为某人on ones account||on account of one nqX)+{wAXe  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk [ d+f#\ut  
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由某人负担for ones account||for account of one q}vz]L&o  
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按某人指示||列入某人帐户by order and for account of one ~&bn} M>W  
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列入5月份帐目for May account i"eUacBz/-  
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编入某中帐项下to pass to the account of||to place to the account of #=~n>qn]  
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寄出清算书to send in an account||to send in render an account tqdw y.  
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支票薄cheque book 4.?tP7UE  

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支票陈票人cheque drawer K5; /  
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持票人cheque holder }bwH(OOS  
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不记名支票cheque to bearer||bearer cheque ,MH9e!  
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记名支票||认人支票cheque to order ~N2<-~=si  
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到期支票antedated cheque LP_w6fjT  
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未到期支票postdated cheque Qw&It  
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保付支票certified cheque -Re4G78%  
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未获兑现支票，退票returned cheque LV$@J  
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横线支票crossed cheque $Tc"7nYu  
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普通横线general crossing )FF3|dZ";K  
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特别横线special crossing 2aROY2  
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空白支票blank cheque zjuU*$A4  
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失效支票，过期支票stale cheque _{d0Nm  
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普通支票open cheque w=ZSyT-i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =TTk5(m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y;M}I8W[  
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支票换现金||兑现to cash a cheque =vqy
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清理票款to clear a cheque # p?7{"Ep  
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保证兑现to certify a cheque "kYzgi  
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填写支票数额to fill up a cheque {iz,iv/U  
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支票上划线to cross a cheque BdK2I!mm  
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开发支票to make out a cheque 6:(R/9!P  
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签发支票，开立支票to draw a cheque||to issue a cheque yMJY6$Ct  
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透支支票to overdraw a cheque 1l8kuwH  
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背书支票to endorse a cheque M-K.[}}-d  
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请付票款||清付票款to pay a cheque||to honour a cheque ]~')OSjw  
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支票退票to dishonour a cheque wRc=;f  
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拒付支票to refuse a cheque h`_@eax  
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拒付支票to stop payment of a cheque Cb{n4xKW6  
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提示要求付款to present for payment U%Igj:%?;`  
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见票即付持票人payable to bearer K*ZH<@o4  
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支付指定人payable to order !A.Kb74  
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已过期||无效out of date||stale jq4'=L$4  
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请给出票人R/D||refer to drawer [jOvy>2K]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  J
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文字与数字不一致words and figures differ `kx+K
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支票 F-^#EkEGe  
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时间已过account closed . PzlhTL7  
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时间已过effects not cleared Q~5!c#r  
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停止付款payment stopped a;Nj'M~U  
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支票毁损cheque mutilated hL\gI(B  
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汇款||寄钱to remit||to send money DqLZc01>  
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寄票供取款||支票支付to send a cheque for payment *):xK;o  
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寄款人a remitter 1|za>N6[yu  
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收款人a remittee DA[s k7  
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国外汇票foreign Bill $K)9(DD  
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国内汇票inland Bill c'=p4Fcm  
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跟单汇票documentary bill t^h{D   
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空头汇票accommodation bill Z/ "jLfP  
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原始汇票original bill m6P!#=a:l<  
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改写||换新票据renewed bill Lb GyD;#_  
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即期汇票sight bill||bill on demand lGa'Y  
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…days after date||…days after date…日后付款 dP(*IOO.  
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…months after date||…months after date…月后付款 Re
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见票后…日付款…days after sight||…days sight utq*<,^  
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见票后…月付款…months after sight||…months sight |BD]K0  
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同组票据set of bills i"uAT$xe  
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单张汇票sola of exchange||sole of exchange P7n+@L$  
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远期汇票usance bill||bill at usance ]p(jL7  
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长期汇票long bill dKcHj<'E/  
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短期汇票short bill NQ$tQ
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逾期汇票overdue bill v~:$]a8  
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宽限日期days of grace ~:."BA  
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电汇telegraphic transfer （T.T） 8o~<\eF%  
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邮汇postal order||postal note （Am.）||post office order||money order vkan+~H  
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本票promissory note （P/N） ,R$n I*mf_  
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押汇负责书||押汇保证书letter of hypothecation G0$ 1"9u\w  
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副保||抵押品||付属担保物collateral security :Vq gmn  
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担保书trust receipt||letter of indemnity eHG**@"X  
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承兑||认付acceptance R,01.N( U  
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单张承兑general acceptance ( 3IM7
 
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有条件承兑qualified acceptance 5B| iBS l  
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附条件认付conditional acceptance oQ@X}6B%S  
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部分认付partial acceptance   nGGYKI