[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。   1~5={eI  
会计报表statement of account \=83#*KK  
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往来帐目account current M{z+=c&w  
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现在往来帐||存款额current accout JQbI^ef_;  
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销货帐account sales ^. Pn)J  
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共同计算帐项joint account  NU_VUd2  
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未决帐项outstanding account "p HQ  
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贷方帐项credit account||creditor account St&XG>nWS  

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借方帐项debit account||debtor account \>jK\j  
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应付帐||应付未付帐account payable &=s{ +0  
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应收帐||应收未收帐account receivable wV(_=LF  
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新交易||新帐new account 7G
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未决帐||老帐old account $Y ]*v)}X  
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现金帐cash account 47t^{WrT  
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流水帐running account 2>s:wABb /  
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暂记帐||未定帐suspense account uRUysLIw  
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过期帐||延滞帐overdue account||pastdue account _YbHnb  
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杂项帐户sundry account ^yBx.GrQc  
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详细帐单||明细表detail account TNiF l hq  
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呆帐bad account KqB(W,$  
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会计项目title of account [j:%O|h  
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会计薄||帐薄account-book -KOE2f  
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营业报告书||损益计算表account of budiness||business report h!MZ6}zb)  
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借贷细帐||交验帐account rendered @XB/9!  
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明细帐account stated N<O^%!buR  
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与…银行开立一户头to open an account with Z?1.Y7Npr  
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与…银行建立交易to keep account with "EHwv2Hm>  
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继续记帐to keep account _[IN9ZC2G  
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与…有交易to have an account with \>M3E  
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作成会计帐||有往来帐项to make out an account with L?<V KT  
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清算||清理债务to make up an account zjB8~ku#  
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清洁帐目||与…停止交易to close ones account with O,XVA  
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结帐to close an account 2VtiL^;5  
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清理未付款to ask an account||to demand an account <.+hV4,3  
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结清差额to balance the account with ^Jsx^?  
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清算to settle an account||to liquidate an account||to square an account ~ex1,J*}t  
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审查帐目||监查帐目to audit an account Q4}2-}|  
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检查帐目to examine an account $5s?m\!jZz  
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转入A的帐户to charge the amount to As account z3[ J>  
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以计帐方式付款to pay on account MXq+aS{  
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代理某人||为某人on ones account||on account of one u @?n3l  
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为自己计算||独立帐目on ones own account Q+$+
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由某人收益并负风险on ones account and risk||for ones account and risk  Sbc  
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由某人负担for ones account||for account of one pIXbr($  
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按某人指示||列入某人帐户by order and for account of one 96fbMP+7R  
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列入5月份帐目for May account Y(h86>z*w  
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编入某中帐项下to pass to the account of||to place to the account of ^_0zO$z,  
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寄出清算书to send in an account||to send in render an account IH(]RHTp%  
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支票薄cheque book !YYI{BJ7:N  
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支票陈票人cheque drawer
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持票人cheque holder Ac{"$P`  
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不记名支票cheque to bearer||bearer cheque P_6JweN  
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记名支票||认人支票cheque to order !6.}{6b  
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到期支票antedated cheque xDJ@MW#  
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未到期支票postdated cheque XLQt>y )  
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保付支票certified cheque g}\G@7Q  
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未获兑现支票，退票returned cheque :qlc
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横线支票crossed cheque "wqN,}bj\  
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普通横线general crossing #POVu|Y;h  
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特别横线special crossing $F&m('aB8  
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空白支票blank cheque $f>h_8cla  
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失效支票，过期支票stale cheque ."X}A t  
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普通支票open cheque E^K<b7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b aO^Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ./l^Iz&0  
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支票换现金||兑现to cash a cheque S&JsDPzSd  
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清理票款to clear a cheque <@448,9&  
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保证兑现to certify a cheque .D8|_B  
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填写支票数额to fill up a cheque VZ3{$0 +  
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支票上划线to cross a cheque '$q=r x  
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开发支票to make out a cheque UURYK~$K:  
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签发支票，开立支票to draw a cheque||to issue a cheque ^0tO2$  
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透支支票to overdraw a cheque EGMIw?%Y`-  
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背书支票to endorse a cheque Da3Z>/S  
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请付票款||清付票款to pay a cheque||to honour a cheque GoUsB|-\  

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支票退票to dishonour a cheque 259 R5X<V  
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拒付支票to refuse a cheque \=&F\EV  
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拒付支票to stop payment of a cheque +(U;+6
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提示要求付款to present for payment ,^1B"#0{C<  
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见票即付持票人payable to bearer wx*03(|j;  
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支付指定人payable to order ],-(YPiAD  
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已过期||无效out of date||stale p#0L@!,  
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请给出票人R/D||refer to drawer 0dW*].Gi:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /hS
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文字与数字不一致words and figures differ cV4]Y(9  
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支票 ]@!3os,CNF  
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时间已过account closed 3Z}v%=5 "  
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时间已过effects not cleared ws<pBC,m  
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停止付款payment stopped VC zb[.  
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支票毁损cheque mutilated o@L2c3?c5  
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汇款||寄钱to remit||to send money udS&$/&GH  
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寄票供取款||支票支付to send a cheque for payment ^Y%<$I
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寄款人a remitter 6rM{r>  
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收款人a remittee 55ft,a  
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国外汇票foreign Bill < lUpvr  
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国内汇票inland Bill >2v<;.  
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跟单汇票documentary bill dA^{}zZu  
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空头汇票accommodation bill  ??P%.  
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原始汇票original bill 4];>
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改写||换新票据renewed bill /([a%,DI  
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即期汇票sight bill||bill on demand [E+J=L.l  
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…days after date||…days after date…日后付款 FAdTp.   
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…months after date||…months after date…月后付款 J*_^~t  
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见票后…日付款…days after sight||…days sight TRJTJM_k  
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见票后…月付款…months after sight||…months sight !/ dH"h  
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同组票据set of bills (N/-b lto  
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单张汇票sola of exchange||sole of exchange m2/S(f  
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远期汇票usance bill||bill at usance hTWZIW@  
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长期汇票long bill lHPnAaue@  
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短期汇票short bill SL`; `//  
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逾期汇票overdue bill ,% 'r:@'  
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宽限日期days of grace X$G:3uoN  
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电汇telegraphic transfer （T.T） .gNziDO  
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邮汇postal order||postal note （Am.）||post office order||money order I+ 3qu=  
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本票promissory note （P/N） W#kyD)(F  
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押汇负责书||押汇保证书letter of hypothecation XiV K4sD8  
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副保||抵押品||付属担保物collateral security {?++T 0  
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担保书trust receipt||letter of indemnity H 3pZfdh?w  
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承兑||认付acceptance ;
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单张承兑general acceptance [} d39  
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有条件承兑qualified acceptance ME
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附条件认付conditional acceptance R<hsG%BS(D  
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部分认付partial acceptance   "4T36b