[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。   -%
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会计报表statement of account eI#b%h  
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往来帐目account current X"sc'#G T  
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现在往来帐||存款额current accout /%F}vW(!  
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销货帐account sales azC
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共同计算帐项joint account eE0
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未决帐项outstanding account L8{4>,  
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贷方帐项credit account||creditor account :G8:b.  
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借方帐项debit account||debtor account G)8H9EV  
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应付帐||应付未付帐account payable _7bQR 7s  
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应收帐||应收未收帐account receivable  JE=3V^k  
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新交易||新帐new account T$&vk#qr  
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未决帐||老帐old account -E+LA  
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现金帐cash account 4DV@-  
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流水帐running account  h~-cnAMt  
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暂记帐||未定帐suspense account /`+ubF
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过期帐||延滞帐overdue account||pastdue account CSVL,(Uw  
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杂项帐户sundry account E! mxa  
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详细帐单||明细表detail account 1{$=N2U  
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呆帐bad account #)z7&nD  
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会计项目title of account aB)G!Rm&  
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会计薄||帐薄account-book A}MF>.!}C  
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营业报告书||损益计算表account of budiness||business report pL`)^BJ  
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借贷细帐||交验帐account rendered 6;p"xC-  
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明细帐account stated )mE67{YJh~  
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与…银行开立一户头to open an account with jOU1F 1  
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与…银行建立交易to keep account with EBx!q8z z  
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继续记帐to keep account {^6<Ohe4j  
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与…有交易to have an account with &d&nsQ
 
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作成会计帐||有往来帐项to make out an account with S'(Hl}h!.  
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清算||清理债务to make up an account 5gH'CzU?  
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清洁帐目||与…停止交易to close ones account with g33Y]\  
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结帐to close an account ~=9]M.$  
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清理未付款to ask an account||to demand an account vH/Y]Am  
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结清差额to balance the account with 73tWeZ8rvx  
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清算to settle an account||to liquidate an account||to square an account Uiu9o]n  
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审查帐目||监查帐目to audit an account 9Li.B1j  
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检查帐目to examine an account 77o&$l,A|  
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转入A的帐户to charge the amount to As account z{dn  
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以计帐方式付款to pay on account |,OTGZgc  
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代理某人||为某人on ones account||on account of one tx{tIw^2;  
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为自己计算||独立帐目on ones own account }c-tvK1g  
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由某人收益并负风险on ones account and risk||for ones account and risk d*TpHLm  
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由某人负担for ones account||for account of one hg=BXe4:  
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按某人指示||列入某人帐户by order and for account of one B)`^/^7  
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列入5月份帐目for May account s
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编入某中帐项下to pass to the account of||to place to the account of m+/-SG  
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寄出清算书to send in an account||to send in render an account >f*[U/{ K  
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支票薄cheque book _F1{<" 4  
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支票陈票人cheque drawer #e:*]A'I  
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持票人cheque holder JyX7I,0  
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不记名支票cheque to bearer||bearer cheque y
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记名支票||认人支票cheque to order YJ`[$0mam  
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到期支票antedated cheque *eO@<j?  
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未到期支票postdated cheque qK4
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保付支票certified cheque e_wz8]K)n  
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未获兑现支票，退票returned cheque In0kP"  
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横线支票crossed cheque j:0VtJo~  
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普通横线general crossing ~4wbIE_rN  
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特别横线special crossing aho;HM$hjP  
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空白支票blank cheque A>$VkGo  
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失效支票，过期支票stale cheque r+;C}[E  
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普通支票open cheque ,SJB3if  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @.-g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges I?"cEp   
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支票换现金||兑现to cash a cheque [S":~3^B6  
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清理票款to clear a cheque p[&'*
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保证兑现to certify a cheque f6^H Q1SSt  
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填写支票数额to fill up a cheque Bfaj4i;_  
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支票上划线to cross a cheque of8/~VO  
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开发支票to make out a cheque G(|ki9^@"9  
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签发支票，开立支票to draw a cheque||to issue a cheque Kw&J<H  
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透支支票to overdraw a cheque \Q?r+VZ  
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背书支票to endorse a cheque UbJ_'>hK6  
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请付票款||清付票款to pay a cheque||to honour a cheque \NS\>Q+d  
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支票退票to dishonour a cheque 4{X5ZS?CkI  
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拒付支票to refuse a cheque R.!'&<Svq  
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拒付支票to stop payment of a cheque B~V^?."  
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提示要求付款to present for payment bB- >\  
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见票即付持票人payable to bearer u8v;O}#  
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支付指定人payable to order D1;H,  
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已过期||无效out of date||stale 
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请给出票人R/D||refer to drawer ly7\H3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .EM0R\ q  
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文字与数字不一致words and figures differ %(MaH  
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支票 NGOc:>}k>  
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时间已过account closed -hiG8%l5  
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时间已过effects not cleared w=Ac/12  
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停止付款payment stopped "SJp9s3  
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支票毁损cheque mutilated tPBr{  
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汇款||寄钱to remit||to send money @/FE!6 |O  
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寄票供取款||支票支付to send a cheque for payment E}LuWFZ&  
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寄款人a remitter }N[|2nR'  
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收款人a remittee < %@e<,8  
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国外汇票foreign Bill
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国内汇票inland Bill cjK\(b3  
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跟单汇票documentary bill 1<|\df.  
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空头汇票accommodation bill m8M2ka  

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原始汇票original bill QguRU|y  
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改写||换新票据renewed bill W5i{W'  
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即期汇票sight bill||bill on demand ul(pp+%S  
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…days after date||…days after date…日后付款 iA.:{^_)09  
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…months after date||…months after date…月后付款 6&oaxAp<s  
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见票后…日付款…days after sight||…days sight GN1Q\8)o  
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见票后…月付款…months after sight||…months sight  Mo'6<"x  
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同组票据set of bills hqDnm zG  
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单张汇票sola of exchange||sole of exchange 5,_DM  
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远期汇票usance bill||bill at usance mYx6JU*`  
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长期汇票long bill ooA%/  
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短期汇票short bill IkP; i_|  
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逾期汇票overdue bill IY,n7x0d  
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宽限日期days of grace 5~FXy{ZIH  
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电汇telegraphic transfer （T.T） z1m-t#
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邮汇postal order||postal note （Am.）||post office order||money order F-=Xbyr3@  
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本票promissory note （P/N） |hD)=sCj  
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押汇负责书||押汇保证书letter of hypothecation /5Tp)h
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副保||抵押品||付属担保物collateral security CHckmCgf4  
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担保书trust receipt||letter of indemnity Hto+
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承兑||认付acceptance f{j`d&|  
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单张承兑general acceptance QV>hQ]L  
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有条件承兑qualified acceptance ~\OZEE I  
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附条件认付conditional acceptance h3Y|0-D  
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部分认付partial acceptance   ^Is#_Z|