[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。   uK"$=v6|  
会计报表statement of account ;X9MA=b  
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往来帐目account current EmBfiuX  
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现在往来帐||存款额current accout @BB,i /  
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销货帐account sales #!<+:y'S?  
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共同计算帐项joint account ( .6tz  
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未决帐项outstanding account `rOe5Zp$  
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贷方帐项credit account||creditor account Do{*cSd  
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借方帐项debit account||debtor account \:f}X
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应付帐||应付未付帐account payable 9iN!hy[  
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应收帐||应收未收帐account receivable @_tA"E  
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新交易||新帐new account (x*2BEn|  
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未决帐||老帐old account X|QX 1dl  
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现金帐cash account *dn-,Q%`  
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流水帐running account oY#XWe8Om  
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暂记帐||未定帐suspense account @5nkI$>3z  
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过期帐||延滞帐overdue account||pastdue account w `9GygS  
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杂项帐户sundry account J,2v~Dq  
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详细帐单||明细表detail account C@:N5},]  
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呆帐bad account LAjw!QB  
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会计项目title of account U";Rp& \3;  
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会计薄||帐薄account-book ViC 76aJ  
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营业报告书||损益计算表account of budiness||business report ^|axtVhMO  
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借贷细帐||交验帐account rendered a\.? {/  
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明细帐account stated S6Xw+W02  
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与…银行开立一户头to open an account with FP cvkXQD  
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与…银行建立交易to keep account with %JU23c*  
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继续记帐to keep account 8IcQpn#  
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与…有交易to have an account with v*p)"J *  
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作成会计帐||有往来帐项to make out an account with z^a?t<+  
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清算||清理债务to make up an account x=<
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清洁帐目||与…停止交易to close ones account with YS6az0ie  
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结帐to close an account -Q8`p  
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清理未付款to ask an account||to demand an account ) FsSXnZL  
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结清差额to balance the account with DEuW'.o>  
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清算to settle an account||to liquidate an account||to square an account -B! TA0=oJ  
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审查帐目||监查帐目to audit an account G->@  
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检查帐目to examine an account cMKh +r  
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转入A的帐户to charge the amount to As account }e|]G,NZO  
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以计帐方式付款to pay on account <\NXCUqDpo  
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代理某人||为某人on ones account||on account of one 3mpjSL  
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为自己计算||独立帐目on ones own account )]Rr:i9n  
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由某人收益并负风险on ones account and risk||for ones account and risk +[qy HTcG  
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由某人负担for ones account||for account of one Ml ^Tb#  
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按某人指示||列入某人帐户by order and for account of one j'cS_R  
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列入5月份帐目for May account vN
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account 9wzYDKN}  
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支票薄cheque book  (w fZ!  
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支票陈票人cheque drawer A>k;o0r  
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持票人cheque holder jXQ_7  
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不记名支票cheque to bearer||bearer cheque -mF9S
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记名支票||认人支票cheque to order @AFLFX]  
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到期支票antedated cheque $Z4p $o dk  
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未到期支票postdated cheque `:&{/|uP7  
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保付支票certified cheque p#w,+)1!d  
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未获兑现支票，退票returned cheque R!=XMV3$PH  
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横线支票crossed cheque ?w+T_EH  
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普通横线general crossing DbDpdC;  
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特别横线special crossing \n5,!,A  
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空白支票blank cheque .*Z]0~ &
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失效支票，过期支票stale cheque `?)i/jko"  
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普通支票open cheque xc!"?&\*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8ydOS  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MKbW^:  
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支票换现金||兑现to cash a cheque 0P|WoC
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清理票款to clear a cheque (qaY,>je]D  
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保证兑现to certify a cheque %l>^q`p  
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填写支票数额to fill up a cheque yPL@uCzA@  
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支票上划线to cross a cheque )0NA*<Q+.  
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开发支票to make out a cheque _W$4Qn+f  
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签发支票，开立支票to draw a cheque||to issue a cheque .uhP(  
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透支支票to overdraw a cheque (|S e+Y#e,  
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背书支票to endorse a cheque [~x Ql  
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请付票款||清付票款to pay a cheque||to honour a cheque 4PNl3N3,n  
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支票退票to dishonour a cheque |Kb-oM&^#  
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拒付支票to refuse a cheque OD{Rh(Id  
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拒付支票to stop payment of a cheque f.Jz]WXw,  
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提示要求付款to present for payment L[D}pL=  
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见票即付持票人payable to bearer j`(o \Fd )  
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支付指定人payable to order T~_+\w  

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已过期||无效out of date||stale S&FMFXF@  
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请给出票人R/D||refer to drawer p^^
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D>PB|rS@  
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文字与数字不一致words and figures differ !Hxx6/  
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支票 ["kk.*&  
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时间已过account closed d?.e
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时间已过effects not cleared
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停止付款payment stopped (3C::B=  
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支票毁损cheque mutilated Usx8 U  
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汇款||寄钱to remit||to send money v[E*K@6f  
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寄票供取款||支票支付to send a cheque for payment n6Je5fE  
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寄款人a remitter /zJDQ'k0  
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收款人a remittee QpxRYv  
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国外汇票foreign Bill  M=:!d$c  
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国内汇票inland Bill va 7I_J  
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跟单汇票documentary bill W6%\Zwav?)  
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空头汇票accommodation bill s&&8~ )H  
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原始汇票original bill Bu7Ztt*  
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改写||换新票据renewed bill qw?#~"Ca.  
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即期汇票sight bill||bill on demand m03D+@F  
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…days after date||…days after date…日后付款 RBuerap  
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…months after date||…months after date…月后付款 p6S{OUiG  
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见票后…日付款…days after sight||…days sight Yx#?lA2gx  
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见票后…月付款…months after sight||…months sight S:5vC{  
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同组票据set of bills 96ydcJY0'  
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单张汇票sola of exchange||sole of exchange n1XJuc~  
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远期汇票usance bill||bill at usance 4e`GMtp  
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长期汇票long bill bv:M zYS  
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短期汇票short bill W _b!FQ]  
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逾期汇票overdue bill 2|a5xTzH  
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宽限日期days of grace ;6)Onwx  
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电汇telegraphic transfer （T.T） L$zB^lSM  
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邮汇postal order||postal note （Am.）||post office order||money order 5mq wNAv  
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本票promissory note （P/N） aam6R/
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押汇负责书||押汇保证书letter of hypothecation b[/uSwvi  
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副保||抵押品||付属担保物collateral security Spm0DqqR?  
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担保书trust receipt||letter of indemnity #S|DoeFs  
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承兑||认付acceptance SJ8C BxA  
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单张承兑general acceptance y[A%EMd
  
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有条件承兑qualified acceptance U6xs '0  
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附条件认付conditional acceptance WNO!6*+  
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部分认付partial acceptance   jU2vnGw_