[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。   7"iUyZ(  
会计报表statement of account HLa3lUo  
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往来帐目account current M yv yp  
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现在往来帐||存款额current accout y7?n;3U]CS  
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销货帐account sales 2A5R3x=\  
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共同计算帐项joint account C(Bh<
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未决帐项outstanding account 2D"n#O`y  
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贷方帐项credit account||creditor account 4=T.rVS[  
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借方帐项debit account||debtor account }#0i1]n$D  
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应付帐||应付未付帐account payable g$(<wWsU  
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应收帐||应收未收帐account receivable wd 4]Z0;  
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新交易||新帐new account S1!X;PP/  
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未决帐||老帐old account 3\!DsPgW  
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现金帐cash account ,bLHkBK  
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流水帐running account pKnM=N1f  
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暂记帐||未定帐suspense account S~ff<A>f  
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过期帐||延滞帐overdue account||pastdue account GW29Rj1  
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杂项帐户sundry account QXQ'QEG  
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详细帐单||明细表detail account >BDK?Y Mx  
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呆帐bad account qG=>eRR  
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会计项目title of account {hXIP`  
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会计薄||帐薄account-book  wfecM(  
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营业报告书||损益计算表account of budiness||business report ^tw\F7  
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借贷细帐||交验帐account rendered 015 ;'V#we  
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明细帐account stated y4V~fg;  
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与…银行开立一户头to open an account with a5)<roWQ  
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与…银行建立交易to keep account with ],?rFK{O  
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继续记帐to keep account !LG 5q/}&  
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与…有交易to have an account with @hb K  
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作成会计帐||有往来帐项to make out an account with hk +@ngh%  
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清算||清理债务to make up an account I}Fv4wlZG  
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清洁帐目||与…停止交易to close ones account with B@8M2Pl  
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结帐to close an account "f1`6cx6  
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清理未付款to ask an account||to demand an account [?=Vqd  
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结清差额to balance the account with n/&}|998?  
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清算to settle an account||to liquidate an account||to square an account .?Pghqq.  
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审查帐目||监查帐目to audit an account d:_3V rRZ  
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检查帐目to examine an account -(Z%?]+  
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转入A的帐户to charge the amount to As account ZJo d=^T  
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以计帐方式付款to pay on account {'^!S"9x  
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代理某人||为某人on ones account||on account of one iVQ)hsW/  
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为自己计算||独立帐目on ones own account MIn6p  
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由某人收益并负风险on ones account and risk||for ones account and risk rDEdMT  
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由某人负担for ones account||for account of one PI thv[F  
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按某人指示||列入某人帐户by order and for account of one ]CnqPLqL  
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列入5月份帐目for May account w<o#/J9  
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编入某中帐项下to pass to the account of||to place to the account of IW&.JNcN  
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寄出清算书to send in an account||to send in render an account pRTdP/(OQ  
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支票薄cheque book HEMq4v4  
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支票陈票人cheque drawer J nzI- y  
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持票人cheque holder 6j{O/  
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不记名支票cheque to bearer||bearer cheque LqOjVQxz  
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记名支票||认人支票cheque to order /EXubU73  
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到期支票antedated cheque DdG*eKC  
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未到期支票postdated cheque pSml+A:  
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保付支票certified cheque _hy<11S;  
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未获兑现支票，退票returned cheque n!>#o1Qr  
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横线支票crossed cheque i(l'f#  
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普通横线general crossing }s7ibm'  
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特别横线special crossing #FHyP1uyc  
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空白支票blank cheque
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失效支票，过期支票stale cheque yN Bb(!u  
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普通支票open cheque 8UANB]@Y}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount PilV5Gg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B9-Nb 4  
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支票换现金||兑现to cash a cheque I9 R\)3"  
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清理票款to clear a cheque oiS>:de%tc  
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保证兑现to certify a cheque ;AwQpq>dy  
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填写支票数额to fill up a cheque qhPvU( ,  
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支票上划线to cross a cheque P0En&g+~  
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开发支票to make out a cheque 3gn)q>Xj$  
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签发支票，开立支票to draw a cheque||to issue a cheque \rw/d5.  
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透支支票to overdraw a cheque sp0j2<$a  
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背书支票to endorse a cheque *hT1_  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque Qe!Q $  
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拒付支票to refuse a cheque 2>.2H  
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拒付支票to stop payment of a cheque [I;5V=bKW  
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提示要求付款to present for payment ?/_8zpW  
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见票即付持票人payable to bearer m[7i< '+S  
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支付指定人payable to order ({ 7t p!@
 
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已过期||无效out of date||stale fq){?hk~O  
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请给出票人R/D||refer to drawer K_iy^|0)5]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ns-cT'1-  
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文字与数字不一致words and figures differ  J9oGwP  
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支票 }Po&6^  
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时间已过account closed ;l_%;O5  
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时间已过effects not cleared S @\Pki+n[  
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停止付款payment stopped "k\W2,q[  
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支票毁损cheque mutilated vBd^=O  
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汇款||寄钱to remit||to send money 6OMywGI[Z  
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寄票供取款||支票支付to send a cheque for payment =^4 vz=2  
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寄款人a remitter !z
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收款人a remittee 8QDRlF:;<  
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国外汇票foreign Bill aT"q}UTK  
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国内汇票inland Bill t#oY|G3O}  
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跟单汇票documentary bill ]i\D*,FfU  
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空头汇票accommodation bill o87. (  
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原始汇票original bill z?_c:]D  
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改写||换新票据renewed bill '
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即期汇票sight bill||bill on demand / O6n[qj|  
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…days after date||…days after date…日后付款 md_aD  
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…months after date||…months after date…月后付款 `4}zB#3  
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见票后…日付款…days after sight||…days sight )-#%  
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见票后…月付款…months after sight||…months sight soA>&b!?  
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同组票据set of bills fyYT#r  
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单张汇票sola of exchange||sole of exchange tn+i5Eso  
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远期汇票usance bill||bill at usance }E[S %W[  
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长期汇票long bill "]JE]n}Ulg  
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短期汇票short bill XB
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逾期汇票overdue bill Tf
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宽限日期days of grace bk}.^m!  
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电汇telegraphic transfer （T.T） P-ys$=  
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邮汇postal order||postal note （Am.）||post office order||money order 'D-eFJ5  
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本票promissory note （P/N） K ;,n?Q w  
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押汇负责书||押汇保证书letter of hypothecation &=nwb4
 
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副保||抵押品||付属担保物collateral security Ry,_%j3  
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担保书trust receipt||letter of indemnity UaiDo"i  
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承兑||认付acceptance iS&fp[Th  
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单张承兑general acceptance K%[Rv#>;q|  
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有条件承兑qualified acceptance T-xcd  
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附条件认付conditional acceptance Y\
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部分认付partial acceptance   bqJL@!T