[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。   ;%U`lE0  
会计报表statement of account Vw
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往来帐目account current cJH7zumM)  
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现在往来帐||存款额current accout <vb
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销货帐account sales } 10Dvt>+  
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共同计算帐项joint account A 7TP1  
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未决帐项outstanding account dn5T7a~   
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贷方帐项credit account||creditor account tc# rL  
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable e4?}#6RF  
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应收帐||应收未收帐account receivable u/hD9g~H7K  
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新交易||新帐new account _<5> E  
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未决帐||老帐old account hQX|wWh  
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现金帐cash account @n})oAC,  
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流水帐running account u6|7P<HUfb  
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暂记帐||未定帐suspense account b/2t@VlL  
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过期帐||延滞帐overdue account||pastdue account !o>/gI`  
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杂项帐户sundry account Z=wLNmH  
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详细帐单||明细表detail account x+^iEj`gk  
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呆帐bad account _%"/I96'  
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会计项目title of account /z~;.jRg  
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会计薄||帐薄account-book +ZXk0sP_<  
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营业报告书||损益计算表account of budiness||business report +dIg&}Tr  
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借贷细帐||交验帐account rendered I?5#Q0,b  
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明细帐account stated QnVYZUgJeV  
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与…银行开立一户头to open an account with q[7C,o>/  
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与…银行建立交易to keep account with (t fADaJM  
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继续记帐to keep account n
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与…有交易to have an account with lP\7=9rh^x  
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作成会计帐||有往来帐项to make out an account with m".8-
 
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清算||清理债务to make up an account kk )9!7  
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清洁帐目||与…停止交易to close ones account with 9}:%CpD^~I  
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结帐to close an account _cQTQ  
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清理未付款to ask an account||to demand an account >01&3-r  
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结清差额to balance the account with IlN9IF\9L  
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清算to settle an account||to liquidate an account||to square an account {D={>0  
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审查帐目||监查帐目to audit an account  ")q  
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检查帐目to examine an account ?suxoP%  
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转入A的帐户to charge the amount to As account ]+u`
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以计帐方式付款to pay on account 7_xQa$U[  
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代理某人||为某人on ones account||on account of one qb'4x){  
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为自己计算||独立帐目on ones own account <$7HX/P  
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由某人收益并负风险on ones account and risk||for ones account and risk JVy-Y  
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由某人负担for ones account||for account of one 9ozN$:  
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按某人指示||列入某人帐户by order and for account of one 4BF \-lq~  
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列入5月份帐目for May account 'b1k0 9'  
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编入某中帐项下to pass to the account of||to place to the account of CNP!v\D  
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寄出清算书to send in an account||to send in render an account rnX D(  
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支票薄cheque book eI99itDQ  
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支票陈票人cheque drawer !g|)?XWc  
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持票人cheque holder ':fq/k3;&  
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不记名支票cheque to bearer||bearer cheque A?)nLp&Y  
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记名支票||认人支票cheque to order GQ-fEIi{  
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到期支票antedated cheque 9szUN;:ZZ  
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未到期支票postdated cheque LZR x>q^  
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保付支票certified cheque ,y>Sq +  
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未获兑现支票，退票returned cheque ~6nY5  
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横线支票crossed cheque C srxi'Pe  
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普通横线general crossing Ga$J7R  
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特别横线special crossing \>]C  
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空白支票blank cheque zhdS6Gk+  
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失效支票，过期支票stale cheque (&osR|/Tq  
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普通支票open cheque ^Ay>%`hf*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MW|*Z{6*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @{q:179w^  
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支票换现金||兑现to cash a cheque .+d.~jHX  
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清理票款to clear a cheque kMx^L;:n  
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保证兑现to certify a cheque IzI2w6a  
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填写支票数额to fill up a cheque YAP,#a  
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支票上划线to cross a cheque K6EG"Vv !  
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开发支票to make out a cheque &WKA g:^k)  
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签发支票，开立支票to draw a cheque||to issue a cheque N8KH.P+  
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透支支票to overdraw a cheque i4}+n^oSYo  
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背书支票to endorse a cheque cd._q2  
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请付票款||清付票款to pay a cheque||to honour a cheque v\2-%  
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支票退票to dishonour a cheque (Xl+Zi>\{  
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拒付支票to refuse a cheque B9dc*  
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拒付支票to stop payment of a cheque &3$FkU^F6  
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提示要求付款to present for payment  az[#q  
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见票即付持票人payable to bearer ?vP6~$*B  
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支付指定人payable to order ?G[=pY:=  
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已过期||无效out of date||stale .@0@Y  
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请给出票人R/D||refer to drawer y~'%PUN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds seVT|z  
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文字与数字不一致words and figures differ 6_&S ?yA  
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支票 vVZ+u4y  
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时间已过account closed ;ojJXH~$}  

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时间已过effects not cleared Cj=_WWo  
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停止付款payment stopped Y6T{/ !  
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支票毁损cheque mutilated KAi_+/]K_  
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汇款||寄钱to remit||to send money QX42^]({;c  
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寄票供取款||支票支付to send a cheque for payment v(6[z)A0  
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寄款人a remitter JmeE}:5lpj  
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收款人a remittee 49
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国外汇票foreign Bill AAqfp/D C  
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国内汇票inland Bill [mj=m
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跟单汇票documentary bill gvPHB+#A  
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空头汇票accommodation bill -8vGvI>  
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原始汇票original bill |`pBI0Sjo  
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改写||换新票据renewed bill 66sgs16k  
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即期汇票sight bill||bill on demand BG)zkn$  
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…days after date||…days after date…日后付款 j+S&5C/{  
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…months after date||…months after date…月后付款 X$G:3uoN  
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见票后…日付款…days after sight||…days sight Yakrsi/jV}  
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见票后…月付款…months after sight||…months sight 65VTKlDD  
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同组票据set of bills U>00B|<GJ  
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单张汇票sola of exchange||sole of exchange t-n'I/^5  
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远期汇票usance bill||bill at usance N})vrB;1  
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长期汇票long bill H6>tto  
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短期汇票short bill ;j[
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逾期汇票overdue bill 3RI6+Cgmn  
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宽限日期days of grace m*h O@M  
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电汇telegraphic transfer （T.T） C OL"/3r  
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邮汇postal order||postal note （Am.）||post office order||money order :/Z1$xS  
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本票promissory note （P/N） a@9W'/?igk  
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押汇负责书||押汇保证书letter of hypothecation mi5bk>o  
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副保||抵押品||付属担保物collateral security B Lt_(S?Z`  
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担保书trust receipt||letter of indemnity u@+^lRGFh  
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承兑||认付acceptance _g D9oK  
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单张承兑general acceptance ?i!d00X  
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有条件承兑qualified acceptance 7E?60^Tve  
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附条件认付conditional acceptance - s{&_]A~  
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部分认付partial acceptance   K!-iDaVI