[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。   {>>X3I  
会计报表statement of account X%Ok ">  
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往来帐目account current =2\2Sp  
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现在往来帐||存款额current accout 0jTReY-W  
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销货帐account sales kwjO5OC8  
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共同计算帐项joint account erH,EE^-x<  
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未决帐项outstanding account v,w af`)J  
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贷方帐项credit account||creditor account __=53]jGE  
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借方帐项debit account||debtor account 7FC!^)x1  
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应付帐||应付未付帐account payable sq|\!T  
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应收帐||应收未收帐account receivable ZHTi4JY  
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新交易||新帐new account |]7c&`  
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未决帐||老帐old account [F6)Z[uG  
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现金帐cash account #`iEbiSq  
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流水帐running account Spn[:u@  
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暂记帐||未定帐suspense account n]g"H  
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过期帐||延滞帐overdue account||pastdue account h*Fv~j'p  
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杂项帐户sundry account TAG@Ab  
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详细帐单||明细表detail account pS$9mzY  
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呆帐bad account &~*](Ma  
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会计项目title of account l8G1N[  
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会计薄||帐薄account-book J%?5d:iN+  
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营业报告书||损益计算表account of budiness||business report [q|W*[B:@  
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借贷细帐||交验帐account rendered ."wF86jW|  
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明细帐account stated %,WH*")  
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与…银行开立一户头to open an account with M P8 Sd1_=  
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与…银行建立交易to keep account with 'LMj.#A<g  
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继续记帐to keep account glLVT i  
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与…有交易to have an account with a <C?- g|  
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作成会计帐||有往来帐项to make out an account with ulxlh8=  
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清算||清理债务to make up an account B>nj{W<o  
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清洁帐目||与…停止交易to close ones account with 1(@$bsgu2  
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结帐to close an account wF`Y ,@  
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清理未付款to ask an account||to demand an account ;mEn@@{  
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结清差额to balance the account with %)
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清算to settle an account||to liquidate an account||to square an account cCZp6^/<x  
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审查帐目||监查帐目to audit an account &Pb:P?I  
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检查帐目to examine an account {R ),7U8  
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转入A的帐户to charge the amount to As account bVzi^R"  
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以计帐方式付款to pay on account b;b,t0wS  
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代理某人||为某人on ones account||on account of one R1H^CJ=v0  
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为自己计算||独立帐目on ones own account 44}5o  
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由某人收益并负风险on ones account and risk||for ones account and risk esJ7#G xt  
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由某人负担for ones account||for account of one bqE'9 GI  
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按某人指示||列入某人帐户by order and for account of one @N4~|`?U  
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列入5月份帐目for May account I&+.IK_  
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编入某中帐项下to pass to the account of||to place to the account of 6=;:[
 
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寄出清算书to send in an account||to send in render an account |H t5a.  
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支票薄cheque book B2[f1IMI  
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支票陈票人cheque drawer E /H%q|q  
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持票人cheque holder Be|! S_Y P  
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不记名支票cheque to bearer||bearer cheque 9;L4\  
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记名支票||认人支票cheque to order G^ GIHd o  
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到期支票antedated cheque r^ Dm|^f#  
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未到期支票postdated cheque MZ"V\6T]  
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保付支票certified cheque 7"Xy8]i{z  
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未获兑现支票，退票returned cheque oSrA4g
 
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横线支票crossed cheque W_wC" ?A%  
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普通横线general crossing ""
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特别横线special crossing cgG*7E  
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空白支票blank cheque MX]#|hEeQ  
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失效支票，过期支票stale cheque "S#$:92  
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普通支票open cheque 3_@IE2dA  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =EVB?k ,  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r4u,I<ZbH  
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支票换现金||兑现to cash a cheque p*W{*wZ_^  
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清理票款to clear a cheque {KSLB8gtL  
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保证兑现to certify a cheque gGNo!'o  
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填写支票数额to fill up a cheque J_+2]X7n  
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支票上划线to cross a cheque Z wKX$(n  
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开发支票to make out a cheque lw8t#_P  
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签发支票，开立支票to draw a cheque||to issue a cheque p}~Sgi  
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透支支票to overdraw a cheque @}^VA9ULK  
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背书支票to endorse a cheque B{`K?e0  
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请付票款||清付票款to pay a cheque||to honour a cheque uCt?(E>  
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支票退票to dishonour a cheque 7<:o4\q?m  
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拒付支票to refuse a cheque ,ZYPffu<*  
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拒付支票to stop payment of a cheque 6%9 kc+ 9  
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提示要求付款to present for payment =^zGn+@z  
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见票即付持票人payable to bearer L;Y nq<x  
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支付指定人payable to order /Aw@26  
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已过期||无效out of date||stale Q"!GdKM  
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请给出票人R/D||refer to drawer _9=cxwi<w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s[7/w[&  
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文字与数字不一致words and figures differ jW^]N$>  
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支票 YJDJj x  
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时间已过account closed ;eW)&qzK  
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时间已过effects not cleared J{5p4bkb  
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停止付款payment stopped =<TJ[,h et  
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支票毁损cheque mutilated z63
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汇款||寄钱to remit||to send money oykb8~u}}  
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寄票供取款||支票支付to send a cheque for payment fL-$wK<p<  
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寄款人a remitter =L?2[a$2;  
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收款人a remittee 5Z:qU{[  
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国外汇票foreign Bill 6y^GMlsI  
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国内汇票inland Bill 0x
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跟单汇票documentary bill  &Du S*  
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空头汇票accommodation bill EiZa,}A  
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原始汇票original bill Zzb?Nbf  
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改写||换新票据renewed bill U9 mK^  
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即期汇票sight bill||bill on demand iHvWJ<" jR  
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…days after date||…days after date…日后付款 ki1j~q  
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…months after date||…months after date…月后付款 Zp9kxm '  
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见票后…日付款…days after sight||…days sight ,g,Hb\_R)  
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见票后…月付款…months after sight||…months sight Hk(=_[S  
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同组票据set of bills l(@c  
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单张汇票sola of exchange||sole of exchange (vvD<S*  
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远期汇票usance bill||bill at usance @7V~CNB +  
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长期汇票long bill 1X9s\JKQ  
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短期汇票short bill LIQ].VxIs  
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逾期汇票overdue bill U4yl{?  
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宽限日期days of grace m7u`r(&  
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电汇telegraphic transfer （T.T） w*;"@2y;eY  
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邮汇postal order||postal note （Am.）||post office order||money order * 1xs/$`  
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本票promissory note （P/N） @qj]`}Gx'  
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押汇负责书||押汇保证书letter of hypothecation Xtz:^tg  
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副保||抵押品||付属担保物collateral security $(]nl%<Q  
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担保书trust receipt||letter of indemnity :Jv5Flxl  
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承兑||认付acceptance &>E gKL  
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单张承兑general acceptance ]
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有条件承兑qualified acceptance x
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附条件认付conditional acceptance &tvp)B?cWk  
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部分认付partial acceptance   VJ&<6