[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。   ig6F!p  
会计报表statement of account biQDupTz  
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往来帐目account current %k9GoX
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现在往来帐||存款额current accout o<Q~pd#Ip,  
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销货帐account sales opd^|xx0  
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共同计算帐项joint account s~3"* ,3@  
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未决帐项outstanding account R,8;GS42  
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贷方帐项credit account||creditor account XsEDI?p2  
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借方帐项debit account||debtor account vo iWf?X  
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应付帐||应付未付帐account payable zt6GJz1q  
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应收帐||应收未收帐account receivable jBb:)
  

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新交易||新帐new account MaN6bM  
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未决帐||老帐old account g=n{G@*N  
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现金帐cash account W[/Txc0$  
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流水帐running account @q]4]U)  
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暂记帐||未定帐suspense account w{mw?0  

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过期帐||延滞帐overdue account||pastdue account fYSH]!  
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杂项帐户sundry account
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详细帐单||明细表detail account 't6l@_x  
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呆帐bad account X$ e*s\4  
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会计项目title of account q #mBNe62p  
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会计薄||帐薄account-book , #=TputM  
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营业报告书||损益计算表account of budiness||business report l^Ob60)2  
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借贷细帐||交验帐account rendered (<YBvpt4>  
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明细帐account stated ^3
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与…银行开立一户头to open an account with 0N^+d,Xt.  
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与…银行建立交易to keep account with m^!:n$  
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继续记帐to keep account 5mQ@&E~#W  
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与…有交易to have an account with 4XNheP;b  
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作成会计帐||有往来帐项to make out an account with @Wc5r#  
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清算||清理债务to make up an account Vf;&z$D{r  
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清洁帐目||与…停止交易to close ones account with l3sF/zkH  
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结帐to close an account }3^ m>i*8  
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清理未付款to ask an account||to demand an account R3~,&ab  
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结清差额to balance the account with sq!$+ =1-X  
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清算to settle an account||to liquidate an account||to square an account  !BsQJ_H  
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审查帐目||监查帐目to audit an account Y~AjcqS  
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检查帐目to examine an account ~Q&J\'GQH  
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转入A的帐户to charge the amount to As account 8M99cx*K  
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以计帐方式付款to pay on account 6Ijt2c'A}  
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代理某人||为某人on ones account||on account of one 'XK 'T\m  
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为自己计算||独立帐目on ones own account (`1io  
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由某人收益并负风险on ones account and risk||for ones account and risk n9B5D:.G  
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由某人负担for ones account||for account of one Y4rxnXGw  
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按某人指示||列入某人帐户by order and for account of one "wgPPop  
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列入5月份帐目for May account 2FMmANH0ev  
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编入某中帐项下to pass to the account of||to place to the account of $gl|^
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寄出清算书to send in an account||to send in render an account `=(<!nXJx  
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支票薄cheque book 2u]G]:ml  
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支票陈票人cheque drawer Xh8U}w<k6  
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持票人cheque holder  .\oz  
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不记名支票cheque to bearer||bearer cheque /4;mj E  
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记名支票||认人支票cheque to order #6M |T+=  
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到期支票antedated cheque Mi.#x_  
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未到期支票postdated cheque 7&id(&y/  
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保付支票certified cheque :}NheRi  
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未获兑现支票，退票returned cheque 2sGKn a  
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横线支票crossed cheque GbLHzw   
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普通横线general crossing LGc8w>q E  
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特别横线special crossing %oqKpD+  
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空白支票blank cheque %<^^ Mw  
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失效支票，过期支票stale cheque ^U?Ac=  
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普通支票open cheque O)W+rmToI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;o'>`=Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }8AH/  
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支票换现金||兑现to cash a cheque >!qtue7B  
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清理票款to clear a cheque UU(Pg{DA6  
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保证兑现to certify a cheque &*o4~6pQ#  

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填写支票数额to fill up a cheque pq
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支票上划线to cross a cheque : ' 5J[]J  
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开发支票to make out a cheque 4S*ifl  
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签发支票，开立支票to draw a cheque||to issue a cheque S@!_{da  
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透支支票to overdraw a cheque VOC$Kqg;  
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背书支票to endorse a cheque X]9<1[ f  
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请付票款||清付票款to pay a cheque||to honour a cheque zOA~<fhT  
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支票退票to dishonour a cheque i`f!)1  
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拒付支票to refuse a cheque PX?%}~ v  
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拒付支票to stop payment of a cheque &c"!Y)%G  
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提示要求付款to present for payment ;=IJHk1&  
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见票即付持票人payable to bearer Z5oDj|&l}  
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支付指定人payable to order dZIbajs'  
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已过期||无效out of date||stale "(W;rl  
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请给出票人R/D||refer to drawer 3QZm *. /"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RLL ph  
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文字与数字不一致words and figures differ l=T;hk  
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支票 <)LR  
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时间已过account closed !hfpa_5  
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时间已过effects not cleared *)B \M>  
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停止付款payment stopped vf>d{F^rv  
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支票毁损cheque mutilated 1;kMbl]  
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汇款||寄钱to remit||to send money w0nbL^f  
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寄票供取款||支票支付to send a cheque for payment `Nvhp]E  
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寄款人a remitter _8K8Ai-~.>  
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收款人a remittee IMdp"  
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国外汇票foreign Bill TBJ?8W(  
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国内汇票inland Bill 91&=UUkK ?  
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跟单汇票documentary bill 6=JJ!`"<2  
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空头汇票accommodation bill @##}zku  
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原始汇票original bill "N&ix*($  
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改写||换新票据renewed bill V#b*:E.cA  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 t W   
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…months after date||…months after date…月后付款 g9g ]X  
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见票后…日付款…days after sight||…days sight RmKbnS$*q  
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见票后…月付款…months after sight||…months sight 0VR,I{<.{  
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同组票据set of bills GP^^ K  
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单张汇票sola of exchange||sole of exchange #|:q"l9  
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远期汇票usance bill||bill at usance ~k 6V?z}  
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长期汇票long bill :N<o<qn  
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短期汇票short bill 4_CXs.v1  
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逾期汇票overdue bill 5PpS/I:on  
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宽限日期days of grace -=1>t3~\  
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电汇telegraphic transfer （T.T） (h@~0S
 
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邮汇postal order||postal note （Am.）||post office order||money order K
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本票promissory note （P/N） G)3r[C^[k  
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押汇负责书||押汇保证书letter of hypothecation 9I1i(0q  
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副保||抵押品||付属担保物collateral security g</Mk^CE  
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担保书trust receipt||letter of indemnity AY9#{c>X  
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承兑||认付acceptance yyVE%e5nl  
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单张承兑general acceptance immf\
 
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有条件承兑qualified acceptance |5BvVq
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附条件认付conditional acceptance ( d8rfet  
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部分认付partial acceptance   !@)tkhP