[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。   T"B8;|  
会计报表statement of account p Mh++H]"  
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往来帐目account current XJ _%!  
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现在往来帐||存款额current accout &u`rE""  
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销货帐account sales D!E 9@*Lf  
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共同计算帐项joint account d~1"{WPSn  
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未决帐项outstanding account T+`GOFx  
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贷方帐项credit account||creditor account q}24U3ow
 
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借方帐项debit account||debtor account 3'@jRK  
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应付帐||应付未付帐account payable ump:dL5{  
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应收帐||应收未收帐account receivable +q?0A^C>  
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新交易||新帐new account !Fs)"?  
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未决帐||老帐old account N0KRND  
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现金帐cash account ;x C~{O  
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流水帐running account p" W0$t.  
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暂记帐||未定帐suspense account ,colGth54  
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过期帐||延滞帐overdue account||pastdue account }n8;A;axi  
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杂项帐户sundry account m|gd9m$,?  
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详细帐单||明细表detail account SytDo (_=W  
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呆帐bad account Pt;Ahmi  
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会计项目title of account Oj\mkg  
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会计薄||帐薄account-book \,t<{p
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营业报告书||损益计算表account of budiness||business report P$(}}@  
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借贷细帐||交验帐account rendered POs~xaZ`
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明细帐account stated 6[7k}9`alz  
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与…银行开立一户头to open an account with y$NG..S  
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与…银行建立交易to keep account with mr.DP~O:9p  
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继续记帐to keep account yK3z3"1M?  
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与…有交易to have an account with %S ki5q  
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作成会计帐||有往来帐项to make out an account with m "]ys#  
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清算||清理债务to make up an account N3) v,S-  
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清洁帐目||与…停止交易to close ones account with c-d}E!C:  
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结帐to close an account 6Tnzg`0I  
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清理未付款to ask an account||to demand an account g!
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结清差额to balance the account with K-3 _4As  
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清算to settle an account||to liquidate an account||to square an account 5@ug1F&  
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审查帐目||监查帐目to audit an account -yeT$P&|  
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检查帐目to examine an account nmr>Aj8[  
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转入A的帐户to charge the amount to As account Q1z04m1_y[  
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以计帐方式付款to pay on account il~,y8WTU{  
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代理某人||为某人on ones account||on account of one N2>JG]G  
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为自己计算||独立帐目on ones own account D6w0Y:A{.  
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由某人收益并负风险on ones account and risk||for ones account and risk |{ kB `  
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由某人负担for ones account||for account of one jKzjTn9{E  
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按某人指示||列入某人帐户by order and for account of one YdFCYSiS  
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列入5月份帐目for May account x?3p3[y  
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编入某中帐项下to pass to the account of||to place to the account of QUt!fF@t  
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寄出清算书to send in an account||to send in render an account xIn
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支票薄cheque book Yr+&|;DB  
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支票陈票人cheque drawer bu]bfnYi9  
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持票人cheque holder mU !c; O  
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不记名支票cheque to bearer||bearer cheque u%FA.  
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记名支票||认人支票cheque to order /O9z-!Jz  
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到期支票antedated cheque 5lT lZRH1  
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未到期支票postdated cheque Y9ru~&/o$  
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保付支票certified cheque ;*8$BuD  
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未获兑现支票，退票returned cheque TV}H  
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横线支票crossed cheque =cxjb,r  
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普通横线general crossing ,a} +Jj{  
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特别横线special crossing J=  T!  
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空白支票blank cheque bO9X;}\6  
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失效支票，过期支票stale cheque v81<K*w`P  
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普通支票open cheque WOh?/F[@u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r3'0{Nn+  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n&Bg pt~  
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支票换现金||兑现to cash a cheque a0~LZQ?  
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清理票款to clear a cheque G8}k9?26(  
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保证兑现to certify a cheque s^#B*
 
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填写支票数额to fill up a cheque FN\*x:g  
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支票上划线to cross a cheque [>![V iX  
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开发支票to make out a cheque jl9hFubwW  
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签发支票，开立支票to draw a cheque||to issue a cheque Y \Gx|  
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透支支票to overdraw a cheque C cPOK2  
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背书支票to endorse a cheque qA0PGo  
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请付票款||清付票款to pay a cheque||to honour a cheque ~y{_NgMo  
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支票退票to dishonour a cheque F/x2}'
 
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拒付支票to refuse a cheque 3^[P  
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拒付支票to stop payment of a cheque auga`*  
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提示要求付款to present for payment w"5Eyz-eO  
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见票即付持票人payable to bearer 4GbfA .u  
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支付指定人payable to order ((C|&$@M  
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已过期||无效out of date||stale 1Y87_o'd  
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请给出票人R/D||refer to drawer jYi,oE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d\uN  
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文字与数字不一致words and figures differ }[Z'Sg]s  
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支票 _m9k2[N!  
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时间已过account closed 3= =["hO  
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时间已过effects not cleared g4^-B  
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停止付款payment stopped 8xlj,}QO\  
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支票毁损cheque mutilated T:Cq}4k<  
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汇款||寄钱to remit||to send money bD,21,*z  
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寄票供取款||支票支付to send a cheque for payment vGi<" Sn7  
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寄款人a remitter RFbf2s\t  
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收款人a remittee W"%n5)  
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国外汇票foreign Bill uYebRCdR  
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国内汇票inland Bill |r+ x/,2-  
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跟单汇票documentary bill ! #Pn_e  
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空头汇票accommodation bill +\+j/sa  
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原始汇票original bill |gV~U~A]  
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改写||换新票据renewed bill QV."ZhL5=  
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即期汇票sight bill||bill on demand Sck!w 3  
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…days after date||…days after date…日后付款 ^%*qe5J  
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…months after date||…months after date…月后付款 tV4yBe<``  
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见票后…日付款…days after sight||…days sight iOm&(2/  
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见票后…月付款…months after sight||…months sight 4+qo =i  
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同组票据set of bills @}jg5}  
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单张汇票sola of exchange||sole of exchange dw#pObH|`  
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远期汇票usance bill||bill at usance %dw0\:P? Q  
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长期汇票long bill &hVf=We  
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短期汇票short bill 1_&W1o  
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逾期汇票overdue bill `-s]dq  
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宽限日期days of grace ='I2&I,)  
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电汇telegraphic transfer （T.T） ! .Pbbs%  
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邮汇postal order||postal note （Am.）||post office order||money order "@+Z1k-8U  
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本票promissory note （P/N） c#9=o;1El  
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押汇负责书||押汇保证书letter of hypothecation Nc EPPl0I  
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副保||抵押品||付属担保物collateral security AGlFbc(L  
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担保书trust receipt||letter of indemnity H8Ra!FW@  
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承兑||认付acceptance bT:;^eG"  
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单张承兑general acceptance KjV1->r#  
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有条件承兑qualified acceptance UN6nh T  
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附条件认付conditional acceptance I&&[ ':  
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部分认付partial acceptance   t] G hONN