[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。   zS< jd~  
会计报表statement of account v=95_l  
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往来帐目account current OTZ_c1
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现在往来帐||存款额current accout ,^8MB.  
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销货帐account sales C>Is1i^9  
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共同计算帐项joint account t4K~cK  
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未决帐项outstanding account F\ctuaLC  
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贷方帐项credit account||creditor account FEz>[#eOX  
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借方帐项debit account||debtor account s=Q(C[%I  
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应付帐||应付未付帐account payable %f8Qa"j  
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应收帐||应收未收帐account receivable Mp\ <cE  
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未决帐||老帐old account !NKmx=I]  
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现金帐cash account =FW5Tkw0  
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流水帐running account '~-IV0v9  
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过期帐||延滞帐overdue account||pastdue account SlT*C6f  
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杂项帐户sundry account [ug,jEH"S  
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详细帐单||明细表detail account nx4P^PC  
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呆帐bad account `"y{;PCt_  
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会计项目title of account j.c8}r&  
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会计薄||帐薄account-book Q(\ wx
 
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营业报告书||损益计算表account of budiness||business report <NQyP{p  
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借贷细帐||交验帐account rendered 2lz {_9  
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明细帐account stated t.z$j  
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与…银行开立一户头to open an account with |9]PtgQv7  
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与…银行建立交易to keep account with |4xo4%BQ>  
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继续记帐to keep account 9UmBm#"  
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与…有交易to have an account with j1Fw U  
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作成会计帐||有往来帐项to make out an account with !c_u-&
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清算||清理债务to make up an account 1*#bfeoM  
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清洁帐目||与…停止交易to close ones account with aL 8Gnqf2  
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结帐to close an account :B+Rg cqi  
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清理未付款to ask an account||to demand an account yYBNH1  
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结清差额to balance the account with iW;}%$lVX  
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清算to settle an account||to liquidate an account||to square an account |""=)-5N  
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审查帐目||监查帐目to audit an account yz8-&4YRNd  
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检查帐目to examine an account ">4PePt.n  
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转入A的帐户to charge the amount to As account prwC>LE  
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以计帐方式付款to pay on account #n=A)#'my  
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代理某人||为某人on ones account||on account of one di-- :h/  
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为自己计算||独立帐目on ones own account L 43`^ ;u  
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由某人收益并负风险on ones account and risk||for ones account and risk {=s:P|ah  
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由某人负担for ones account||for account of one IF5sqv  
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按某人指示||列入某人帐户by order and for account of one h4tC. i~k  
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列入5月份帐目for May account P@2tR5<R  
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编入某中帐项下to pass to the account of||to place to the account of `b#/[3  

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寄出清算书to send in an account||to send in render an account XpR.rq$]  

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支票薄cheque book a_Z.J
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支票陈票人cheque drawer giaD9$C  
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持票人cheque holder P)Z/JHB  
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不记名支票cheque to bearer||bearer cheque 8rGl&  
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记名支票||认人支票cheque to order c zZrP"  
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到期支票antedated cheque 7J0 ^
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未到期支票postdated cheque -X`~;=m>U  
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保付支票certified cheque @uQ%o%Ru6  
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未获兑现支票，退票returned cheque d [\>'>  
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横线支票crossed cheque ^?H\*N 4  
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普通横线general crossing Gh>
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特别横线special crossing ;s}-X_O<  
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空白支票blank cheque X;K8,A7`  
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失效支票，过期支票stale cheque tEi@p;Z>  
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普通支票open cheque +=n x|:no  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /u " cl2|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~Mg8C9B?%3  
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支票换现金||兑现to cash a cheque A-AN6.  
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清理票款to clear a cheque ; @[.$Q@I  
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保证兑现to certify a cheque 2vW,.]95M  
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填写支票数额to fill up a cheque i?P]}JENM  
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支票上划线to cross a cheque K|Ij71  
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开发支票to make out a cheque f|[5&,2<  
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签发支票，开立支票to draw a cheque||to issue a cheque `rOe5Zp$  
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透支支票to overdraw a cheque P[J qJi/H  
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背书支票to endorse a cheque `[W)6OUCx}  
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请付票款||清付票款to pay a cheque||to honour a cheque A`r$fCt1Vi  
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支票退票to dishonour a cheque zDQ\PZ~  
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拒付支票to refuse a cheque ,~68~_)  
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拒付支票to stop payment of a cheque oR%E_g?mI~  
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提示要求付款to present for payment I$P7%}  
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见票即付持票人payable to bearer "r `6c 0Z  
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支付指定人payable to order C&MqU j"]  
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已过期||无效out of date||stale {&A T}7  
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请给出票人R/D||refer to drawer _\V{X}ftqa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a*ixs'MJ  
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文字与数字不一致words and figures differ dodz|5o%  
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时间已过account closed <@2?2l+`X  
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停止付款payment stopped ]-]@=qYu  
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支票毁损cheque mutilated )4O`%9=M&  
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汇款||寄钱to remit||to send money  0iq$bT|  
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寄票供取款||支票支付to send a cheque for payment h*'5h!  
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寄款人a remitter Z@Z`8M@Q,  
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收款人a remittee yr DYw T  
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国外汇票foreign Bill WWzns[$f  
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国内汇票inland Bill WWs>
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跟单汇票documentary bill jt*@,+e|  
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空头汇票accommodation bill TR7TF]itb  
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原始汇票original bill j(N9%/4u  
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改写||换新票据renewed bill `UPmr50Wq  
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即期汇票sight bill||bill on demand 3Q;l*xu  
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…days after date||…days after date…日后付款 n_Dhq(.  
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…months after date||…months after date…月后付款 ?U[AE -*  
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见票后…日付款…days after sight||…days sight R8)"M(u=l  
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见票后…月付款…months after sight||…months sight x~.U,,1  
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同组票据set of bills d29HEu  
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单张汇票sola of exchange||sole of exchange AseY.0  
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远期汇票usance bill||bill at usance /r6DPR0\  
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长期汇票long bill ]SI`fja/  
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短期汇票short bill -p }]r  
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逾期汇票overdue bill "x)W3C%*S  
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宽限日期days of grace #"|Ey6 &  
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电汇telegraphic transfer （T.T） bYz:gbs]4|  
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邮汇postal order||postal note （Am.）||post office order||money order z{ 8!3>:E  
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本票promissory note （P/N） px*MOHq K  
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押汇负责书||押汇保证书letter of hypothecation @RC_Ie=#)  
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副保||抵押品||付属担保物collateral security m{g{"=}YR  
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担保书trust receipt||letter of indemnity tNjrd}8s  
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承兑||认付acceptance ^^v!..V]J  
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单张承兑general acceptance i}!CY@sW  
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有条件承兑qualified acceptance *aSFJK  
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附条件认付conditional acceptance /as1  
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部分认付partial acceptance   7&X^y+bMe6