[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。   [ 0KlC1=  
会计报表statement of account V)~.~2$  
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往来帐目account current C.Kh[V\Ut  
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现在往来帐||存款额current accout g(qJN<RC/  
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销货帐account sales M/>7pZW   
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共同计算帐项joint account Zw 5Ni Xj  
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未决帐项outstanding account Ai=se2  
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贷方帐项credit account||creditor account m? J0i>H  
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借方帐项debit account||debtor account )t0$qd ]  
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应付帐||应付未付帐account payable xu/cq9  
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应收帐||应收未收帐account receivable j"
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新交易||新帐new account |%F=po>w  
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未决帐||老帐old account ocqU=^ta  
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现金帐cash account oX#Q<2z*  
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流水帐running account 3QV*%  
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暂记帐||未定帐suspense account *rM^;4Zt  
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过期帐||延滞帐overdue account||pastdue account ;+W#5<i  
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杂项帐户sundry account R+2+-j4  
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详细帐单||明细表detail account ZOft.P O  
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呆帐bad account 6%'.A]"  
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会计项目title of account !S^AgZ~  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report %b%-Ogz;4  
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借贷细帐||交验帐account rendered f1`gdQ)H  
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明细帐account stated oo,uO;0G  
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与…银行开立一户头to open an account with f*!j[U/r_  
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与…银行建立交易to keep account with l,R/Gl  
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继续记帐to keep account 
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与…有交易to have an account with oeKHqP wg  
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作成会计帐||有往来帐项to make out an account with 8;z6=.4xtg  
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清算||清理债务to make up an account =CK4.   
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清洁帐目||与…停止交易to close ones account with *n;!G8\  
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结帐to close an account sqla}~CiX  
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清理未付款to ask an account||to demand an account B,M(@5
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结清差额to balance the account with x6(~;J  
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清算to settle an account||to liquidate an account||to square an account =fu :@+  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account I'PeN0T f  
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转入A的帐户to charge the amount to As account 0.dgoq3u  
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以计帐方式付款to pay on account }tsYJlh5  
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代理某人||为某人on ones account||on account of one lCAIK  
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为自己计算||独立帐目on ones own account +#GQ,  
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由某人收益并负风险on ones account and risk||for ones account and risk GN
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由某人负担for ones account||for account of one >2~+.WePu  
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按某人指示||列入某人帐户by order and for account of one NLS
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列入5月份帐目for May account JAAI_gSR3  
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编入某中帐项下to pass to the account of||to place to the account of .uyGYj-C  
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寄出清算书to send in an account||to send in render an account v3}L`dyh3  
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支票薄cheque book N- I5X2  
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支票陈票人cheque drawer vz^<YZMu  
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持票人cheque holder p3]_}Y D[#  
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不记名支票cheque to bearer||bearer cheque  `)GrwfC  
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记名支票||认人支票cheque to order .pfP7 weQ  
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到期支票antedated cheque DA2}{  
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未到期支票postdated cheque M7ers|&{  
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保付支票certified cheque ?[)}l9  
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未获兑现支票，退票returned cheque (FJ9-K0b{n  
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横线支票crossed cheque 6KVnnK  
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普通横线general crossing 2gzou|Y  
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特别横线special crossing  ?p(/_@  
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空白支票blank cheque p=C%Hmd5E  
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失效支票，过期支票stale cheque nPs7c %  
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普通支票open cheque esHQoIhd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount E[O<S B I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \~BDm  

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支票换现金||兑现to cash a cheque =56T{N  
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清理票款to clear a cheque U,+[5sbo  
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保证兑现to certify a cheque M:P0m6ie  
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填写支票数额to fill up a cheque dgDy5{_  
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支票上划线to cross a cheque 50 A^bbid  
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开发支票to make out a cheque X*Z8CM_  
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签发支票，开立支票to draw a cheque||to issue a cheque <" @zn  
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透支支票to overdraw a cheque .))v0  
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背书支票to endorse a cheque t8+_/BXv  
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请付票款||清付票款to pay a cheque||to honour a cheque Dfd-^ N!  
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支票退票to dishonour a cheque w_ 
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拒付支票to refuse a cheque *_ +7ni  
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拒付支票to stop payment of a cheque c9j*n;Q  
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提示要求付款to present for payment \([WH!7  
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见票即付持票人payable to bearer F?m?UQS'u  
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支付指定人payable to order i)Lp7m z  
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已过期||无效out of date||stale eQO#Qso]  
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请给出票人R/D||refer to drawer M,3wmW&d6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7@a 0$coP  
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文字与数字不一致words and figures differ U-0#0}_  
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支票 >EXb|vw
 
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时间已过account closed
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时间已过effects not cleared C9Bh@v%90^  
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停止付款payment stopped (}!C4S3#  
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支票毁损cheque mutilated & h$|j  
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汇款||寄钱to remit||to send money RE46k`44  
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寄票供取款||支票支付to send a cheque for payment U;xF#e  
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寄款人a remitter 'bW5Fr>W  
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收款人a remittee >`V}U*}*H  
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国外汇票foreign Bill S0@T0y#  
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国内汇票inland Bill "-i#BjZl/  
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跟单汇票documentary bill lxb
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空头汇票accommodation bill z?.(3oLT  
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原始汇票original bill RtF8A5ys  
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改写||换新票据renewed bill y$oW!  
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即期汇票sight bill||bill on demand ^Vo"fI`=C  
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…days after date||…days after date…日后付款 y lL8+7W
 
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…months after date||…months after date…月后付款 9m!7|(QV  
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见票后…日付款…days after sight||…days sight sd!sus|( R  
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见票后…月付款…months after sight||…months sight XS/n>C  
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同组票据set of bills ;X7i/DQ  
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单张汇票sola of exchange||sole of exchange pG28M]\  
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远期汇票usance bill||bill at usance Yw^ Gti'<  
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长期汇票long bill csvOg[  
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短期汇票short bill #Q+R%p  
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逾期汇票overdue bill j0?>w{e  
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宽限日期days of grace d#7]hF
  
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电汇telegraphic transfer （T.T） U#"WrWj  
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邮汇postal order||postal note （Am.）||post office order||money order 25&n wz  
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本票promissory note （P/N） ' 3VqkQ4  
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押汇负责书||押汇保证书letter of hypothecation 8E 9{ Gf  
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副保||抵押品||付属担保物collateral security IO6MK&R  
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担保书trust receipt||letter of indemnity G V=OKf#  
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承兑||认付acceptance R@OSqEnr  
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单张承兑general acceptance qz87iJp&  
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有条件承兑qualified acceptance {9Db9K^  
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附条件认付conditional acceptance Vv2{^!aZ  
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部分认付partial acceptance   !2#\| NJk