[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。   GRy4cb2  
会计报表statement of account X
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往来帐目account current R@&?i=gk  
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现在往来帐||存款额current accout TtZrttCE6  
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销货帐account sales 0$!.c~
  
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共同计算帐项joint account u$\Tg3du2  
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未决帐项outstanding account {8_:4`YZ  
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贷方帐项credit account||creditor account }WoX9M; 1  
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借方帐项debit account||debtor account ayHn_  
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应付帐||应付未付帐account payable WtMcI>4w  
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应收帐||应收未收帐account receivable I)qKS@  
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新交易||新帐new account S`iM.;|`O  
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未决帐||老帐old account Ti /; |lP@  
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现金帐cash account `>$gy/N  
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流水帐running account _Jt_2o%G  
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暂记帐||未定帐suspense account 9_I[o.q   
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过期帐||延滞帐overdue account||pastdue account !]n{l_5r  
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杂项帐户sundry account yL^M~lws  

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详细帐单||明细表detail account 5M/%
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呆帐bad account k:&?$  
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会计项目title of account <lsi.x\y<  
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会计薄||帐薄account-book uaZ"x&oZ#  
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营业报告书||损益计算表account of budiness||business report HZ[68T[8b  
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借贷细帐||交验帐account rendered x _YV{  
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明细帐account stated |yId6
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与…银行开立一户头to open an account with <7sF<KD  
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与…银行建立交易to keep account with c=jTs+h'  
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继续记帐to keep account T{v<  
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与…有交易to have an account with A{n*NxKCX!  
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作成会计帐||有往来帐项to make out an account with 6{FS/+  
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清算||清理债务to make up an account aS1P]&  
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清洁帐目||与…停止交易to close ones account with V
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结帐to close an account QeOt;{_|  
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清理未付款to ask an account||to demand an account [7Kj$PB3  
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结清差额to balance the account with nH3b<k;S  
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清算to settle an account||to liquidate an account||to square an account uhN
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审查帐目||监查帐目to audit an account /Z9`uK  
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检查帐目to examine an account #lVl?F+~  
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转入A的帐户to charge the amount to As account h/y}  
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以计帐方式付款to pay on account fm2Mi~}0  
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代理某人||为某人on ones account||on account of one qFsg&<  
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为自己计算||独立帐目on ones own account v}*u[GWl]  
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由某人收益并负风险on ones account and risk||for ones account and risk !?-5hh1\  
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由某人负担for ones account||for account of one '!L1z4 5  
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按某人指示||列入某人帐户by order and for account of one 4W-+k  
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列入5月份帐目for May account TFA  
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编入某中帐项下to pass to the account of||to place to the account of 1e| M6*  
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寄出清算书to send in an account||to send in render an account (SVr>|Db  
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支票薄cheque book Z6@J-<u  
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支票陈票人cheque drawer Q3 1c@t  
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持票人cheque holder d+ko"F|  
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不记名支票cheque to bearer||bearer cheque ,WK$jHG]  
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记名支票||认人支票cheque to order VjMuU"++@  
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到期支票antedated cheque cBf{R^>Fd  
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未到期支票postdated cheque t+q`h3
 
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保付支票certified cheque zD-8#H35X"  
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未获兑现支票，退票returned cheque 0+i,,^x.  
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横线支票crossed cheque bOKNWI  
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普通横线general crossing D<6kAGE  
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特别横线special crossing J)NpG9iN
 
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空白支票blank cheque "FS.&&1(  
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失效支票，过期支票stale cheque SbivW5|61  
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普通支票open cheque ;Vt u8f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JK`P mp>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Efl+`6`J  
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支票换现金||兑现to cash a cheque i$bBN$<b<  
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清理票款to clear a cheque Jhc
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保证兑现to certify a cheque }d(6N&;"zN  
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填写支票数额to fill up a cheque e)kf;Hkf  
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支票上划线to cross a cheque 1F|+4  
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开发支票to make out a cheque /v[-KjTj7  
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签发支票，开立支票to draw a cheque||to issue a cheque H=jnCGk  
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透支支票to overdraw a cheque ! bp"pa9  
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背书支票to endorse a cheque ? &O$ayG77  
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请付票款||清付票款to pay a cheque||to honour a cheque Z=|@76  
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支票退票to dishonour a cheque 4jpF^&y7u^  
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拒付支票to refuse a cheque ;%1^k/b6t  
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拒付支票to stop payment of a cheque [3.rG!Na  
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提示要求付款to present for payment $spf=t"nh  
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见票即付持票人payable to bearer ;VuIQ*@m"  
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支付指定人payable to order sqw _c{9  
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已过期||无效out of date||stale 3 yElN.=  
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请给出票人R/D||refer to drawer L,WKL.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d|TIrlA  
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文字与数字不一致words and figures differ 4=9F1[  
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支票 ! >:O3*/  
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时间已过account closed Dihk8qJ/6  
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时间已过effects not cleared Bq!P.%6p4  
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停止付款payment stopped MB#%k#z`B  
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支票毁损cheque mutilated !{4p+peqJV  
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汇款||寄钱to remit||to send money ^Dh2_vb I  
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寄票供取款||支票支付to send a cheque for payment ^|8cS0dK]Q  
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寄款人a remitter
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收款人a remittee }x%"Oq|2]x  
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国外汇票foreign Bill
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国内汇票inland Bill F~{4)`  
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跟单汇票documentary bill xd>2TW l#  
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空头汇票accommodation bill g'mkhF(  
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原始汇票original bill  fBQZ=zh  
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改写||换新票据renewed bill C5eol &  
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即期汇票sight bill||bill on demand `_f3o,5  
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…days after date||…days after date…日后付款 oiklRf  
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…months after date||…months after date…月后付款 3Hq0\Y"Y  
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见票后…日付款…days after sight||…days sight i~\g
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见票后…月付款…months after sight||…months sight bf}r8$,  
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同组票据set of bills d/7c#er  
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单张汇票sola of exchange||sole of exchange }p "HD R>  
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远期汇票usance bill||bill at usance |>[w$  
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长期汇票long bill h7o{l7`)  

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短期汇票short bill FmnA+fA  
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逾期汇票overdue bill az`5{hK  
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宽限日期days of grace DNL TJrN  
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电汇telegraphic transfer （T.T） #Xsby  
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邮汇postal order||postal note （Am.）||post office order||money order H#6J7\xcS  
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本票promissory note （P/N） >O~xu^N?  
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押汇负责书||押汇保证书letter of hypothecation nar=\cs~g  
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副保||抵押品||付属担保物collateral security igz&7U8gg  
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担保书trust receipt||letter of indemnity rJZ-/]Xf!6  
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承兑||认付acceptance tXfB.[U  
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单张承兑general acceptance KA.@q AEB  
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有条件承兑qualified acceptance gSC8 qip  
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附条件认付conditional acceptance R'&^)_  
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部分认付partial acceptance   wwE9|'Ok