[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。   lVywc:X  
会计报表statement of account h&7] Bp  
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往来帐目account current CroI,=a&,  
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现在往来帐||存款额current accout )!1; =  
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销货帐account sales {mPaloA  
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共同计算帐项joint account /^~3Ib8Fw+  
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未决帐项outstanding account <uP>  
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贷方帐项credit account||creditor account W1X\!Y  
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借方帐项debit account||debtor account zdCeOZ 6  
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应付帐||应付未付帐account payable (yFR;5Fo  
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应收帐||应收未收帐account receivable 3 $;6pY  
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新交易||新帐new account !RLg[ _'  
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未决帐||老帐old account I]P'wav~O  
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现金帐cash account qG7^XO Ws-  
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流水帐running account ; >3q@9\D  
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暂记帐||未定帐suspense account ;cl\$TDL  
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过期帐||延滞帐overdue account||pastdue account /
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杂项帐户sundry account t4pc2b  
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详细帐单||明细表detail account 
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呆帐bad account GHeJpS  
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会计项目title of account ,wE]:|`qJ  
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会计薄||帐薄account-book }\}pSq W  
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营业报告书||损益计算表account of budiness||business report xy$73K6  
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借贷细帐||交验帐account rendered 9{|JmgO!  
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明细帐account stated 5=tvB,Ux4  
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与…银行开立一户头to open an account with *LpEH,J  
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与…银行建立交易to keep account with 9Z]~c^UB  
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继续记帐to keep account m7wD#?lm  
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与…有交易to have an account with D7|[:``  
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作成会计帐||有往来帐项to make out an account with >nV~5f+  
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清算||清理债务to make up an account CsHHJgx  
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清洁帐目||与…停止交易to close ones account with a0I+|fR  
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结帐to close an account MyB&mC7Es  

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清理未付款to ask an account||to demand an account /ivcqVu]  
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结清差额to balance the account with {<&i4;
 
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清算to settle an account||to liquidate an account||to square an account !>QS746S@  
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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 HVO mM17  
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转入A的帐户to charge the amount to As account {!!
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以计帐方式付款to pay on account o6`4y^Q{/  
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代理某人||为某人on ones account||on account of one j"(o>bv7  
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为自己计算||独立帐目on ones own account 1Q_  C  
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由某人收益并负风险on ones account and risk||for ones account and risk :"m~tU3&  
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由某人负担for ones account||for account of one B ~u9"SR.  
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按某人指示||列入某人帐户by order and for account of one 9%fd\o@X  
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列入5月份帐目for May account 'Br:f_}  
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编入某中帐项下to pass to the account of||to place to the account of 5zk<s`h  
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寄出清算书to send in an account||to send in render an account 8CXZ7p  
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支票薄cheque book L'i0|_  
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支票陈票人cheque drawer 6yDj1PI  
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持票人cheque holder S8=Am7D] 1  
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不记名支票cheque to bearer||bearer cheque c}XuzgSY  
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记名支票||认人支票cheque to order mT]+w
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到期支票antedated cheque i4sd29v  
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未到期支票postdated cheque s,5SWdb\v  
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保付支票certified cheque 7 !-3jU@m  
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未获兑现支票，退票returned cheque |6qxRWT"  
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横线支票crossed cheque O~p@87aq  
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普通横线general crossing 96NZrT  
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特别横线special crossing ujlIWQU2mo  
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空白支票blank cheque 5g x9W\a ?  
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失效支票，过期支票stale cheque fX:)mLnO/  
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普通支票open cheque o{W4@:Ib  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^)JUl!5j]C  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `6R.*hq  
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支票换现金||兑现to cash a cheque qD/GYqvm  
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清理票款to clear a cheque %^ `b)
  
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保证兑现to certify a cheque T%[&[8{8  
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填写支票数额to fill up a cheque k;7R3O@  
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支票上划线to cross a cheque s(0S)l<  
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开发支票to make out a cheque F6L}n-p5  
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签发支票，开立支票to draw a cheque||to issue a cheque %(P\"hE'  
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透支支票to overdraw a cheque &7fwYV  
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背书支票to endorse a cheque :rdw0EROy  
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请付票款||清付票款to pay a cheque||to honour a cheque fQ[& ^S$  
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支票退票to dishonour a cheque x;w^&<hQ\  
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拒付支票to refuse a cheque "3?N*,U_  
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拒付支票to stop payment of a cheque pA%Sybw+  
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提示要求付款to present for payment cu@i;Hb@  
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见票即付持票人payable to bearer <'N(`.&3C  
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支付指定人payable to order fqY;>Z  
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已过期||无效out of date||stale y$Y*%D^w  
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请给出票人R/D||refer to drawer e -yL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q!y6K*  
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文字与数字不一致words and figures differ ~CRd0T[^  
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支票 h;lg^zlTb  
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时间已过account closed nF#1B4b>  
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时间已过effects not cleared 2|re4  
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停止付款payment stopped s-[v[w'E  
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支票毁损cheque mutilated c*~/`lG  
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汇款||寄钱to remit||to send money dJ|/.J$d
 
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寄票供取款||支票支付to send a cheque for payment n]Z() "D  
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寄款人a remitter _Xe"+  
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收款人a remittee +WTO_J7  
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国外汇票foreign Bill :g~X"C1s  
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国内汇票inland Bill M!D&a)\  
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跟单汇票documentary bill ,l )7]p*X  
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空头汇票accommodation bill vLT$oiN[c  
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原始汇票original bill &WV&_z  
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改写||换新票据renewed bill RqU^Q*/sF
 
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即期汇票sight bill||bill on demand T?e(m  
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…days after date||…days after date…日后付款 7)zF8
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…months after date||…months after date…月后付款 /BQB7v
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见票后…日付款…days after sight||…days sight /3KPK4!m  
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见票后…月付款…months after sight||…months sight {7Qj+e^  
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同组票据set of bills A?+cdbxJw  
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单张汇票sola of exchange||sole of exchange !L3\B_#  
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远期汇票usance bill||bill at usance 0?Bv zfb  
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长期汇票long bill BIY"{"hJ  
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短期汇票short bill ! z6T_;s  
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逾期汇票overdue bill .X\9vVJ  
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宽限日期days of grace oYAHyCkVq  
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电汇telegraphic transfer （T.T） MG:eI?G/'  
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邮汇postal order||postal note （Am.）||post office order||money order "_ H9]}Q  
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本票promissory note （P/N） Cg3 d  
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押汇负责书||押汇保证书letter of hypothecation ZVz`g]  
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副保||抵押品||付属担保物collateral security 9@>Q7AUCQ  
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担保书trust receipt||letter of indemnity y' RQ_Gi  
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承兑||认付acceptance >e!Y63`  
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单张承兑general acceptance `r]C%Y 4?  
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有条件承兑qualified acceptance ,</Kn~b  
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附条件认付conditional acceptance 
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部分认付partial acceptance   dP?QPk
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