[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。   4XpW#>  
会计报表statement of account #=C!Xx&  
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往来帐目account current x>:~=#Vi  
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现在往来帐||存款额current accout 3Kuu9<0  
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销货帐account sales Pu/X_D-#Gi  
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共同计算帐项joint account Ey<vvZ  
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未决帐项outstanding account iR}3 [  
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贷方帐项credit account||creditor account =nPIGI72VO  
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借方帐项debit account||debtor account (Z(O7X(/  
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应付帐||应付未付帐account payable F vpaU\D  
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应收帐||应收未收帐account receivable Mn$w_Z ?  
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新交易||新帐new account <X@XbM  
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未决帐||老帐old account st~ 1[in  
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现金帐cash account K>
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流水帐running account p@B/S(Xi  
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暂记帐||未定帐suspense account }O\g<ke:u  
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过期帐||延滞帐overdue account||pastdue account ,xutI  
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杂项帐户sundry account Bk B9u&s^  
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详细帐单||明细表detail account i "aQm  
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呆帐bad account Q6n8,2*  
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会计项目title of account $#_^uWN-M  

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会计薄||帐薄account-book Q'[~$~&`  
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营业报告书||损益计算表account of budiness||business report 0Qg%48u
 
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借贷细帐||交验帐account rendered V/)3d  
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明细帐account stated yCv"(fNQ  
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与…银行开立一户头to open an account with mN#&NA  
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与…银行建立交易to keep account with L~_zR>  
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继续记帐to keep account hy:K) _   

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与…有交易to have an account with .gI9jRdKw  
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作成会计帐||有往来帐项to make out an account with ? oGmGKq  
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清算||清理债务to make up an account Xg97[I8/  
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清洁帐目||与…停止交易to close ones account with .]Z,O>N
 
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结帐to close an account u"a$/  
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清理未付款to ask an account||to demand an account <`m.Vbvm"  
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结清差额to balance the account with mwTn}h3N  
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清算to settle an account||to liquidate an account||to square an account V1;Qt-i  
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审查帐目||监查帐目to audit an account \9k{"4jX\  
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检查帐目to examine an account <FK7Rz:4T  
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转入A的帐户to charge the amount to As account ?\F,}e  
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以计帐方式付款to pay on account "x$S%:p  
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代理某人||为某人on ones account||on account of one @7^#_772  
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为自己计算||独立帐目on ones own account fZ g*@RR  
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由某人收益并负风险on ones account and risk||for ones account and risk 8:xQPd?3  
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由某人负担for ones account||for account of one "^D6%I#T  
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按某人指示||列入某人帐户by order and for account of one `A^} X  
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列入5月份帐目for May account #129 i2  
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编入某中帐项下to pass to the account of||to place to the account of t2SZ]|C  
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寄出清算书to send in an account||to send in render an account 5k(#kyP  
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支票薄cheque book o_N02l4J)  
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支票陈票人cheque drawer }Tef;8
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持票人cheque holder e](=)h|  
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不记名支票cheque to bearer||bearer cheque s?E:
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记名支票||认人支票cheque to order e` rY ]X  
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到期支票antedated cheque \}=b/FL=U  
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未到期支票postdated cheque 1 X*T219o  
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保付支票certified cheque NHF?73:  
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未获兑现支票，退票returned cheque bZXNo  
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横线支票crossed cheque 3>" h*U#  
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普通横线general crossing \xxVDr.  
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特别横线special crossing syf"{bBe  
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空白支票blank cheque ~,68S^nP)H  
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失效支票，过期支票stale cheque 3{:<z4>{  
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普通支票open cheque O)uM&B=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dJ:x1j  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &vX!7Y  
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支票换现金||兑现to cash a cheque H#6^-6;/  
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清理票款to clear a cheque NJf(,Mr*|  
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保证兑现to certify a cheque vj&5`  
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填写支票数额to fill up a cheque ;c- ]bhBB  
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支票上划线to cross a cheque 8J3@VD.  
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开发支票to make out a cheque u] U)d$|  
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签发支票，开立支票to draw a cheque||to issue a cheque 04guud }  
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透支支票to overdraw a cheque gJ5
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背书支票to endorse a cheque 5Z6-R}uXk  
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请付票款||清付票款to pay a cheque||to honour a cheque KT];SF^Y  
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支票退票to dishonour a cheque ;4kx
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拒付支票to refuse a cheque a#Kmj0  
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拒付支票to stop payment of a cheque P#[IUXtT  
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提示要求付款to present for payment WbQhlsc:  
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见票即付持票人payable to bearer @TA8^ND  
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支付指定人payable to order (F,(]71Z +  
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已过期||无效out of date||stale B:O+*3j  
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请给出票人R/D||refer to drawer PyC;f8n'(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e86Aqehle  
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文字与数字不一致words and figures differ v#<\:|XAg  
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支票 g|ql 5jW  
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时间已过account closed .-.q3ib  
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时间已过effects not cleared x8 f6,  
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停止付款payment stopped t-!Rgg$9  
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支票毁损cheque mutilated ]@*tfz\YaH  
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汇款||寄钱to remit||to send money H \r`
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寄票供取款||支票支付to send a cheque for payment "YuZ fL`bb  
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寄款人a remitter +jc
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收款人a remittee Am#m>^!qb  
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国外汇票foreign Bill Z%Vr+)!4  
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国内汇票inland Bill aZ :?(u]  
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跟单汇票documentary bill r
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空头汇票accommodation bill G78j$ ^/0  
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原始汇票original bill ^{+:w:g  
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改写||换新票据renewed bill \osQwGPV  
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即期汇票sight bill||bill on demand cQ ; Ry!$  
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…days after date||…days after date…日后付款 ;+KgujfU  
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…months after date||…months after date…月后付款 R'HA>?D  
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见票后…日付款…days after sight||…days sight A+E@OOw*~  
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见票后…月付款…months after sight||…months sight &V{,D))6[  
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同组票据set of bills L umD.3<  
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单张汇票sola of exchange||sole of exchange 'Rw] C[  
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远期汇票usance bill||bill at usance Sylsp%A  
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长期汇票long bill 0 d]G  
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短期汇票short bill }"
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逾期汇票overdue bill X;>} ;Li
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宽限日期days of grace nQmYeM  
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电汇telegraphic transfer （T.T） ]~ UkD*Ct  
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邮汇postal order||postal note （Am.）||post office order||money order 6<nO2GW  
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本票promissory note （P/N） S}O\<6&  
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押汇负责书||押汇保证书letter of hypothecation zt0 zKXw  
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副保||抵押品||付属担保物collateral security s&</zU'  
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担保书trust receipt||letter of indemnity KW<CU'  
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承兑||认付acceptance < .!3yy  
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单张承兑general acceptance eGil`:JY"  
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有条件承兑qualified acceptance M-g jS6c\3  
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附条件认付conditional acceptance #v-!GK_<  
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部分认付partial acceptance   :83"t-O8[