[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。   {ZsWZJ!  
会计报表statement of account 3R=3\;  
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往来帐目account current |7'yk__m  
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现在往来帐||存款额current accout }rMpp[  
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销货帐account sales SiuO99'nV  
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共同计算帐项joint account *6x^w%=A  
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未决帐项outstanding account X @jYQ.  
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贷方帐项credit account||creditor account dZiWVa  
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借方帐项debit account||debtor account X$h~d8@r  
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应付帐||应付未付帐account payable ^xNe Eb  
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应收帐||应收未收帐account receivable <QW1fE  
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新交易||新帐new account qH$rvD!]  
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未决帐||老帐old account ;Y&?ixx  
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现金帐cash account z'D{:q  
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流水帐running account jz7
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暂记帐||未定帐suspense account 4_0/]:~5  
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过期帐||延滞帐overdue account||pastdue account J9c3d~YW  
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杂项帐户sundry account \.|A,G=  
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详细帐单||明细表detail account FS+^r\)  
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呆帐bad account OmbKx&>YGz  
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会计项目title of account NRF%Qd8I/2  
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会计薄||帐薄account-book 7[0k5-  
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营业报告书||损益计算表account of budiness||business report kzpbs?<;  
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借贷细帐||交验帐account rendered Fe< t@W  
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明细帐account stated >&Q. .`q  
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与…银行开立一户头to open an account with K#< Wt5  
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与…银行建立交易to keep account with F|{?GV%hF  
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继续记帐to keep account # |[@Due  
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与…有交易to have an account with j=>Gfo  
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作成会计帐||有往来帐项to make out an account with %'O(Y{$Y.  
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清算||清理债务to make up an account ^IkMRlJh%  
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清洁帐目||与…停止交易to close ones account with f+AIxSw  
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结帐to close an account vb!KuI!:p  
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清理未付款to ask an account||to demand an account <qx-%6  
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结清差额to balance the account with kk#d-! $[  
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清算to settle an account||to liquidate an account||to square an account 3I(H.u  
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审查帐目||监查帐目to audit an account XWV~6"  
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检查帐目to examine an account v)EJ|2`  
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转入A的帐户to charge the amount to As account (@9}FHJzi  
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以计帐方式付款to pay on account P) #rvTDRw  
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代理某人||为某人on ones account||on account of one 2e&Zs%u  
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为自己计算||独立帐目on ones own account lM]7@A
 
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由某人收益并负风险on ones account and risk||for ones account and risk O^GTPYW  
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由某人负担for ones account||for account of one xhv)rhu@  
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按某人指示||列入某人帐户by order and for account of one 6|9fcIh]B  
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列入5月份帐目for May account KT}}=st%  
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编入某中帐项下to pass to the account of||to place to the account of >r3Wo%F'  
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寄出清算书to send in an account||to send in render an account y}|zH  
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支票薄cheque book MTQdyTDHl  
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支票陈票人cheque drawer 7dLPy[8";t  
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持票人cheque holder $`i&\O2*  
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不记名支票cheque to bearer||bearer cheque E~24b0<7  
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记名支票||认人支票cheque to order n1v%S"^  
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到期支票antedated cheque 7eY*Y"GX  
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未到期支票postdated cheque {8E hC/=  
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保付支票certified cheque mI l_ [  
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未获兑现支票，退票returned cheque sb;81?|  
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横线支票crossed cheque )wAqaG_d  
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普通横线general crossing ,1od]]>(O  

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特别横线special crossing ^;N+"oq!y  
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空白支票blank cheque 1}9@aKM  
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失效支票，过期支票stale cheque Wl}d6ZTm  
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普通支票open cheque x?T/=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 N^B YNqr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J)6f"{} &  
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支票换现金||兑现to cash a cheque 0 @~[SXR  
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清理票款to clear a cheque pS;jrq I#  
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保证兑现to certify a cheque Y]Td+Zi  
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填写支票数额to fill up a cheque 22)2o
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支票上划线to cross a cheque 7g[T#B'/x,  
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开发支票to make out a cheque -$!`8[fM  
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签发支票，开立支票to draw a cheque||to issue a cheque B0T[[%~3M  
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透支支票to overdraw a cheque Xkk m~sM6  
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背书支票to endorse a cheque /:iO:g1  
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请付票款||清付票款to pay a cheque||to honour a cheque fH-V!QY
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支票退票to dishonour a cheque WLqwntzk  
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拒付支票to refuse a cheque ()i8 Qepo}  
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拒付支票to stop payment of a cheque dt%wa M!  
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提示要求付款to present for payment LT']3w  
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见票即付持票人payable to bearer i'aV=E5  
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支付指定人payable to order H.cN(7LXm  
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已过期||无效out of date||stale tp"dho  
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请给出票人R/D||refer to drawer L>VZ-j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -?{bCq  
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文字与数字不一致words and figures differ xrb %-vT  
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支票 p!5=1$  
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时间已过account closed evOyTvc  
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停止付款payment stopped [4Tiukk(  
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支票毁损cheque mutilated m?LnO5Vs  
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汇款||寄钱to remit||to send money ?M2#fD]e  
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寄票供取款||支票支付to send a cheque for payment xDtq@Rb}  
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寄款人a remitter yL =*yC  
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收款人a remittee
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国外汇票foreign Bill %C&HR2  
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国内汇票inland Bill fAx7_}k/ m  
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跟单汇票documentary bill ,SEC~)L  
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空头汇票accommodation bill WxNPAJ6YH  
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原始汇票original bill \W^Mo>l  
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改写||换新票据renewed bill fBgW0o.Bu  
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即期汇票sight bill||bill on demand wSrq?U5q  
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…days after date||…days after date…日后付款 Rg/*) SK
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…months after date||…months after date…月后付款 ]<3$Sx_{y  
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见票后…日付款…days after sight||…days sight hY5G=nbO*  
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见票后…月付款…months after sight||…months sight CuE>=y-"I  
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同组票据set of bills x50,4J%J'r  
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单张汇票sola of exchange||sole of exchange A0x"Etbw)  
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远期汇票usance bill||bill at usance cE7xNZ;Bh  
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长期汇票long bill ;F)gr  
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短期汇票short bill @^Tof5?F?  
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逾期汇票overdue bill wRwTN"Yg  
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宽限日期days of grace TV$Pl[m  
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电汇telegraphic transfer （T.T） ^WDAW#f*<  
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邮汇postal order||postal note （Am.）||post office order||money order }wmn v  
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本票promissory note （P/N） f&+=eUp  
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押汇负责书||押汇保证书letter of hypothecation HJl$v#]#+  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity %1Gat6V<'  
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承兑||认付acceptance I(fq4$  
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单张承兑general acceptance [u[`!L=  
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有条件承兑qualified acceptance xao'L  
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附条件认付conditional acceptance U~z`u&/  
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部分认付partial acceptance   *<*{gO?Q4