[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。   ,S E5W2a]  
会计报表statement of account ^ 
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往来帐目account current _+YCwg  
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现在往来帐||存款额current accout Y~EKMowI&e  
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销货帐account sales l? v`kAMR
 
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共同计算帐项joint account &S}%)g%Iv9  
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未决帐项outstanding account .| CcUmx  
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贷方帐项credit account||creditor account LWE[]1=  
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借方帐项debit account||debtor account 2:'C|  
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应付帐||应付未付帐account payable w6DK&@w`'/  
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应收帐||应收未收帐account receivable wJ@8-H 8}  
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新交易||新帐new account }YJ(|z""  
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未决帐||老帐old account OE)n4X  
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现金帐cash account wLwAtjW)  
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流水帐running account g+Vfd(e  
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暂记帐||未定帐suspense account D>M a3g  
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过期帐||延滞帐overdue account||pastdue account N^7Qn*qt[  
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杂项帐户sundry account Sx)b~*  
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详细帐单||明细表detail account *(6vO{  
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呆帐bad account )W9W8>Cc5_  
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会计项目title of account `|K30hRp:  
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会计薄||帐薄account-book y1R53u`;L  
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营业报告书||损益计算表account of budiness||business report S@i*+&Ot  
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借贷细帐||交验帐account rendered A41*4!L=  
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明细帐account stated 2)}ic2]pn  
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与…银行开立一户头to open an account with \| qr&(PG  
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与…银行建立交易to keep account with Z)E[B v=  
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继续记帐to keep account j2O?]M  
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与…有交易to have an account with H9'Y` -r  
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作成会计帐||有往来帐项to make out an account with 3S 4'x4*  
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清算||清理债务to make up an account g/H:`J
  
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清洁帐目||与…停止交易to close ones account with /)I:Cz/f  
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结帐to close an account x3ds{Z$,>(  
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清理未付款to ask an account||to demand an account eu!B ,  
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结清差额to balance the account with _@U?;73"5  
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清算to settle an account||to liquidate an account||to square an account !uaV6K  
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审查帐目||监查帐目to audit an account r$3{1HXc  
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检查帐目to examine an account lwS6"2q  
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转入A的帐户to charge the amount to As account 7A 7=~:l\G  
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以计帐方式付款to pay on account _T[=7cn  
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代理某人||为某人on ones account||on account of one !Jh/M^  
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为自己计算||独立帐目on ones own account \i Ylh HD  

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由某人收益并负风险on ones account and risk||for ones account and risk H|a9}
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由某人负担for ones account||for account of one _N`:NOM  
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按某人指示||列入某人帐户by order and for account of one D{hsa  
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列入5月份帐目for May account yKJKQ9  
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编入某中帐项下to pass to the account of||to place to the account of Wn*>h'R  
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寄出清算书to send in an account||to send in render an account qTM,'7Rwn  
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支票薄cheque book 9NCo0!Fb  
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支票陈票人cheque drawer x1['+!01  
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持票人cheque holder \B _g=K  
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不记名支票cheque to bearer||bearer cheque ^l\U6$3  
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记名支票||认人支票cheque to order 32[lsU>1  
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到期支票antedated cheque GC(:}e|  
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未到期支票postdated cheque Y\!* c=@k  
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保付支票certified cheque 'F[m,[T%x  
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未获兑现支票，退票returned cheque :BLD&mb"Y  
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横线支票crossed cheque @y,pfWh`  
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普通横线general crossing 2y6 e]D  
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特别横线special crossing XV"8R"u%Q  
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空白支票blank cheque aw z(W>  
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失效支票，过期支票stale cheque 906b=  
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普通支票open cheque  2H7b2%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CAX)AN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 
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支票换现金||兑现to cash a cheque [ +w=  
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清理票款to clear a cheque 6M({T2e  
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保证兑现to certify a cheque Yyl(<,Yi  
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填写支票数额to fill up a cheque *}mk$b A  
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支票上划线to cross a cheque 7OF6;@<  
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开发支票to make out a cheque 5 ,H,OZ}  
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签发支票，开立支票to draw a cheque||to issue a cheque >"}z % #  
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透支支票to overdraw a cheque P*9vs%W  
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背书支票to endorse a cheque Szz:$!t  
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请付票款||清付票款to pay a cheque||to honour a cheque s2`:NS  
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支票退票to dishonour a cheque Ze
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拒付支票to refuse a cheque S.iCkX  
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拒付支票to stop payment of a cheque (fSpY\JPI  
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提示要求付款to present for payment "2J$~2{N  
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见票即付持票人payable to bearer zG"*B_l}+  
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支付指定人payable to order CVk.Ez6  
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已过期||无效out of date||stale ggQBQ/ L  
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请给出票人R/D||refer to drawer L5wrc4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ q-k~L\Ys  
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支票 e [}m@
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时间已过account closed H.H$5(?O  
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时间已过effects not cleared rB<za I\V  
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停止付款payment stopped @An "ClDa  
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支票毁损cheque mutilated 4!3mSWNV  
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汇款||寄钱to remit||to send money vT&xM  
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寄票供取款||支票支付to send a cheque for payment O! t> @%)
 
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寄款人a remitter kpQXnDm2  
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收款人a remittee ~Wox"h}(  
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国外汇票foreign Bill <q dM  
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国内汇票inland Bill /^XGIQ/W  
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跟单汇票documentary bill )j^~=Sio.  
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空头汇票accommodation bill 2/coa+Qkv]  
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原始汇票original bill *$4EXwt'  
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改写||换新票据renewed bill At?]FjL6S  
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即期汇票sight bill||bill on demand U ql|32j  
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…days after date||…days after date…日后付款 D^Cpgha  
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…months after date||…months after date…月后付款 Z fQzA}QD  
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见票后…日付款…days after sight||…days sight :zWI"  
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见票后…月付款…months after sight||…months sight 2c Pd$j  
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同组票据set of bills xlW`4\ Pa  
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单张汇票sola of exchange||sole of exchange oXQzCjX_  
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远期汇票usance bill||bill at usance PU"C('AP  
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长期汇票long bill N3Yf3r K  
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短期汇票short bill 8~~*/oCoJt  
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逾期汇票overdue bill I 19 
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宽限日期days of grace O@Ro_sPG(  
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电汇telegraphic transfer （T.T） \$iU#Z  
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邮汇postal order||postal note （Am.）||post office order||money order E6=JL$"  
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本票promissory note （P/N） r
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押汇负责书||押汇保证书letter of hypothecation QO-R>  
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副保||抵押品||付属担保物collateral security QXQ'QEG  
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担保书trust receipt||letter of indemnity >BDK?Y Mx  
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承兑||认付acceptance tm"9`   
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单张承兑general acceptance 5yh
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有条件承兑qualified acceptance &V.\Svm8]  
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附条件认付conditional acceptance |#&{`3$CG[  
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部分认付partial acceptance   O!,WH?
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