[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。   Qjfgxy]  
会计报表statement of account "sN%S's  
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往来帐目account current _U^[h!  
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现在往来帐||存款额current accout Dds-;9  
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销货帐account sales fmz"Zg9=  
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共同计算帐项joint account Da(k>vR@4  
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未决帐项outstanding account :VT%d{Vp_  
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贷方帐项credit account||creditor account u8zL[]>  
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借方帐项debit account||debtor account r W`7<3  
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应付帐||应付未付帐account payable a yoC]rE  
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应收帐||应收未收帐account receivable H@uu;:l<7A  
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新交易||新帐new account \V$qAfP)  
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未决帐||老帐old account a}%f+`z  
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现金帐cash account KmNnW1T  
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流水帐running account 'SFA J  
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暂记帐||未定帐suspense account 5pJe`}O4  
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过期帐||延滞帐overdue account||pastdue account nFQuoU]ux  
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杂项帐户sundry account '[WL8,.Q  
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详细帐单||明细表detail account =de'Yy:\-  
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呆帐bad account &[[r|  
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会计项目title of account C-y MWr  
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会计薄||帐薄account-book [#Qf#T%5h  
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营业报告书||损益计算表account of budiness||business report ?y?9;;  
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借贷细帐||交验帐account rendered (I~
  
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明细帐account stated 2fTuIS<yr  
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与…银行开立一户头to open an account with =Ydrct  
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与…银行建立交易to keep account with B$g\;$G  
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继续记帐to keep account wY<s  
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与…有交易to have an account with 4 eLZ  
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作成会计帐||有往来帐项to make out an account with [`@M!G.  
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清算||清理债务to make up an account |<u+Xi ~  
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清洁帐目||与…停止交易to close ones account with Pg8.RvmQ  
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结帐to close an account Odo)h  
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清理未付款to ask an account||to demand an account &za }THm  
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结清差额to balance the account with =_`q;Tu=  
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清算to settle an account||to liquidate an account||to square an account @
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审查帐目||监查帐目to audit an account >pp/4Ia!  
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检查帐目to examine an account WOn<;'}M&  
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转入A的帐户to charge the amount to As account Zp7Pw  
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以计帐方式付款to pay on account y7>3hfn~w  
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代理某人||为某人on ones account||on account of one { YQS fk  
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为自己计算||独立帐目on ones own account }B'-*)^|e{  
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由某人收益并负风险on ones account and risk||for ones account and risk Sesdhuy.@  
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由某人负担for ones account||for account of one LY0f`RX*&  
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按某人指示||列入某人帐户by order and for account of one $=.%IJ_MAz  
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列入5月份帐目for May account _fS\p|W(E  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account m+XHFU  
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支票薄cheque book kS_#8I  
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支票陈票人cheque drawer xy:Mb =r  
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持票人cheque holder 5, ,'hAq_  
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不记名支票cheque to bearer||bearer cheque N & b3cV  
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记名支票||认人支票cheque to order >bWpj8K v  
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到期支票antedated cheque Q  
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未到期支票postdated cheque BDf M4  
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保付支票certified cheque $yi:0t8t  
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未获兑现支票，退票returned cheque }&+,y<>   
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横线支票crossed cheque 1\,k^
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普通横线general crossing QlvP[Jtr  
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特别横线special crossing ! (lF#MG}  
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空白支票blank cheque 7:F0?l*  
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失效支票，过期支票stale cheque " 4#&tNQ  
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普通支票open cheque Z[VrRT,\c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l8(9?!C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8F<|.V;  
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支票换现金||兑现to cash a cheque BZhf/{h[@  
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清理票款to clear a cheque `D=OEc  
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保证兑现to certify a cheque  4y}z+4  
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填写支票数额to fill up a cheque `L$Av9X\  
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支票上划线to cross a cheque J ?aJa  
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开发支票to make out a cheque x])j]k  
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签发支票，开立支票to draw a cheque||to issue a cheque dHOH]x  
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透支支票to overdraw a cheque 4MDVR/Z7  
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背书支票to endorse a cheque n::i$ZUdK  
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请付票款||清付票款to pay a cheque||to honour a cheque `ba<eT':  
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支票退票to dishonour a cheque Q ijO%)  
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拒付支票to refuse a cheque }Dcpe M?  
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拒付支票to stop payment of a cheque V#1v5mWVx  
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提示要求付款to present for payment %^I
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见票即付持票人payable to bearer ByWad@-6i  

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支付指定人payable to order A}pe>ja  
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已过期||无效out of date||stale Q3)[ *61e  
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请给出票人R/D||refer to drawer 0B`rTLwB  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %HZ!s `w_  
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文字与数字不一致words and figures differ :SD 3  
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支票 sD XJXJZ  
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时间已过account closed vs.}Bou]  
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时间已过effects not cleared '-X913eG!  
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停止付款payment stopped kmL~H1qd  
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支票毁损cheque mutilated Sh5SOYLz  
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汇款||寄钱to remit||to send money 9o5_QnGE  
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寄票供取款||支票支付to send a cheque for payment kIUb`b>B  
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寄款人a remitter ]O;Rzq{D(  
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收款人a remittee wms8z  
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国外汇票foreign Bill 
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国内汇票inland Bill ^E8e
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跟单汇票documentary bill Ot} E  
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空头汇票accommodation bill aTy&"  
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原始汇票original bill cy6P=k*  
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改写||换新票据renewed bill D jjG
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即期汇票sight bill||bill on demand |3MqAvPJ  
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…days after date||…days after date…日后付款 ,9f$a n  
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…months after date||…months after date…月后付款 E0}jEl/
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见票后…日付款…days after sight||…days sight fD<3Tl8U0  
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见票后…月付款…months after sight||…months sight >w?O?&Q$  
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同组票据set of bills ![iAALPNl  
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单张汇票sola of exchange||sole of exchange -C5Qh&~W  
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远期汇票usance bill||bill at usance *IGgbg[0  
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长期汇票long bill \,E;b{PQo6  
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短期汇票short bill }{S W~yW  
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逾期汇票overdue bill ){")RrD(  
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宽限日期days of grace S~}?6/G.  
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电汇telegraphic transfer （T.T） !w98[BE7  
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邮汇postal order||postal note （Am.）||post office order||money order :*6tbUp  
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本票promissory note （P/N） >wM%|j '  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security ]{nFB3vtB  
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担保书trust receipt||letter of indemnity ,ibI@8;#~'  
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承兑||认付acceptance y^hpmTB3"  
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单张承兑general acceptance bP Er+?fu  
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有条件承兑qualified acceptance V_~}7~ I  
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附条件认付conditional acceptance jY:(Tv3~  
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部分认付partial acceptance   7l7eUy/z