[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。   |oke)w=gn  
会计报表statement of account g27'il  
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往来帐目account current @qan&?-Y  
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现在往来帐||存款额current accout p/?o^_s  
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销货帐account sales UJSIbb5  
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共同计算帐项joint account h7!O K  
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未决帐项outstanding account jh)@3c  
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贷方帐项credit account||creditor account ur\6~'l4  
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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 WC`h+SC`.  
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应收帐||应收未收帐account receivable GDL/5m#  
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新交易||新帐new account fx5S2%f^  
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未决帐||老帐old account !S':G  
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现金帐cash account tF`L]1r>  
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流水帐running account FBNLszT{L  
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暂记帐||未定帐suspense account G<$ :[ +w  
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过期帐||延滞帐overdue account||pastdue account )t| :_Z  
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杂项帐户sundry account [<RhaZz  
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详细帐单||明细表detail account i<^
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呆帐bad account -qIi.]/f"9  
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会计项目title of account +
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会计薄||帐薄account-book l
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营业报告书||损益计算表account of budiness||business report m)tu~neM  
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借贷细帐||交验帐account rendered d+q],\"R  
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明细帐account stated DhyR
 
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与…银行开立一户头to open an account with r].n=455[  
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与…银行建立交易to keep account with 6gV*G  
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继续记帐to keep account *dw.=a9  
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与…有交易to have an account with 1h$?,  
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作成会计帐||有往来帐项to make out an account with I1<WHq  
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清算||清理债务to make up an account 7f>=-sv  
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清洁帐目||与…停止交易to close ones account with g:Hj1!'  
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结帐to close an account A=<7*E  
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清理未付款to ask an account||to demand an account r:H]`Uo'r  
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结清差额to balance the account with 0kE[=#'.'  
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清算to settle an account||to liquidate an account||to square an account i~';1 .g  
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审查帐目||监查帐目to audit an account Sm'Tz&!  
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检查帐目to examine an account sYKx3[V/  

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转入A的帐户to charge the amount to As account CFbNv9GZj  
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以计帐方式付款to pay on account ~o'1PAW7  
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代理某人||为某人on ones account||on account of one ]C \+b<  
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为自己计算||独立帐目on ones own account }*:3]  
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由某人收益并负风险on ones account and risk||for ones account and risk P $` 1}  
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由某人负担for ones account||for account of one rq%]CsRY5  
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按某人指示||列入某人帐户by order and for account of one !*#9b  
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列入5月份帐目for May account >_}isCd,  
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编入某中帐项下to pass to the account of||to place to the account of Olzw)Wj
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寄出清算书to send in an account||to send in render an account u]*7",R uU  
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支票薄cheque book %vmd2}dA  
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支票陈票人cheque drawer Y'/6T] a  
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持票人cheque holder +5y^c|L0  
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不记名支票cheque to bearer||bearer cheque mE~WE+lw9  
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记名支票||认人支票cheque to order f`qy~M&  
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到期支票antedated cheque e:G~P u`  
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未到期支票postdated cheque Dl>tF?=  
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保付支票certified cheque uEgR>X>  
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未获兑现支票，退票returned cheque 3,p!Fun:r  
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横线支票crossed cheque rxp|[>O<  
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普通横线general crossing QFnuu-82"  
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特别横线special crossing  %lj5Ol j  
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空白支票blank cheque _`gF%
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失效支票，过期支票stale cheque 1ZFKLI`V  
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普通支票open cheque K qJE?caw  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P z50etJ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]fb@>1 jp  
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支票换现金||兑现to cash a cheque ;8[VCU:  
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清理票款to clear a cheque )i /w:g>  
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保证兑现to certify a cheque (pH)QG  
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填写支票数额to fill up a cheque ~j{c9EDT|  
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支票上划线to cross a cheque l|+$4 Nb2  
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开发支票to make out a cheque KxErWP%  
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签发支票，开立支票to draw a cheque||to issue a cheque 9'(^Coq  
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透支支票to overdraw a cheque N?c~AEk9U  
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背书支票to endorse a cheque }\m.~$|[  
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请付票款||清付票款to pay a cheque||to honour a cheque <:AA R2=  
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支票退票to dishonour a cheque !'!\>x$  
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拒付支票to refuse a cheque k@9hth2Q  
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拒付支票to stop payment of a cheque o5RvxGN  
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提示要求付款to present for payment V(;T{HW&  
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见票即付持票人payable to bearer ^7Z?}tgU  
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支付指定人payable to order B*)mHSs2  
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已过期||无效out of date||stale mz x$
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请给出票人R/D||refer to drawer Bx)!I]gi_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U:@tdH+A7  
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文字与数字不一致words and figures differ @K S.H  
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支票 C2b<is=H:  
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时间已过account closed yW*,Llb5  
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时间已过effects not cleared t+pA9^$[`  
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停止付款payment stopped \|B\7a'4  
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支票毁损cheque mutilated 9GT}_ ^fb  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment "~zLG"  
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寄款人a remitter rf`xY4I\  
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收款人a remittee Vo.~1^  
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国外汇票foreign Bill /C<p^#g9.  
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国内汇票inland Bill [
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跟单汇票documentary bill mC-wP
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空头汇票accommodation bill D6fd(=t1Z  
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原始汇票original bill f+1'Ah0'
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改写||换新票据renewed bill 9%"\s2T  
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即期汇票sight bill||bill on demand Bga4kjfmk  
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…days after date||…days after date…日后付款 gNDMJ^`  
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…months after date||…months after date…月后付款 nZ#u#V  
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见票后…日付款…days after sight||…days sight iTT%_-X-  
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见票后…月付款…months after sight||…months sight %XZhSmlf
 
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同组票据set of bills SXvflr] =m  
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单张汇票sola of exchange||sole of exchange 1,]FLsuy  
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远期汇票usance bill||bill at usance >El]5M7h7  
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长期汇票long bill \d ]Y#j<  
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短期汇票short bill ]
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逾期汇票overdue bill b353+7"|  
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宽限日期days of grace ![fNlG!r  
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电汇telegraphic transfer （T.T） :*DWL!a  
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邮汇postal order||postal note （Am.）||post office order||money order N7 hlM  
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本票promissory note （P/N） G`Z<a  
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押汇负责书||押汇保证书letter of hypothecation TA:uB[Ji  
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副保||抵押品||付属担保物collateral security }[drR(]`dO  
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担保书trust receipt||letter of indemnity =1(7T.t  
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承兑||认付acceptance 8O60pB;4  
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单张承兑general acceptance &5bIM>)v  
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有条件承兑qualified acceptance \/gf_R_GN  
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附条件认付conditional acceptance e8oAGh"  
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部分认付partial acceptance   WS(m#WFQr