[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。   ,9F3~Ryt(  
会计报表statement of account gQ{<2u  
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往来帐目account current cJSwA&  
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现在往来帐||存款额current accout VD!PF'  
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销货帐account sales -IDhK}C&T  
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共同计算帐项joint account o5+7Lt]  
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未决帐项outstanding account q{[y4c1bG{  
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贷方帐项credit account||creditor account |1<B(iB'{/  
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借方帐项debit account||debtor account 5yW}#W>  
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应付帐||应付未付帐account payable rc`Il{~k  
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应收帐||应收未收帐account receivable '7@Dw;   
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新交易||新帐new account i4SWFa``  
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未决帐||老帐old account Vrp]YRL`  
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现金帐cash account @ L/i  
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流水帐running account 0h('@Hb.K#  
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暂记帐||未定帐suspense account R^K:hKQ
 
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过期帐||延滞帐overdue account||pastdue account /sSif0I24  
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杂项帐户sundry account fKs3H?|  
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详细帐单||明细表detail account 7l '1  
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呆帐bad account woU3W
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会计项目title of account r"lh\C|  
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会计薄||帐薄account-book .R@euIva
 
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营业报告书||损益计算表account of budiness||business report / DST|2  
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借贷细帐||交验帐account rendered 1[". z{V3*  
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明细帐account stated Q,\S3>1n  
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与…银行开立一户头to open an account with h)?Km {u%  
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与…银行建立交易to keep account with /oU$TaB >(  
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继续记帐to keep account |Lz7}g=6  
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与…有交易to have an account with d%ncI0f`  
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作成会计帐||有往来帐项to make out an account with O  u{|o0  
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清算||清理债务to make up an account <``krPi  
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清洁帐目||与…停止交易to close ones account with ~fly6j|u  
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结帐to close an account ?}U l(  
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清理未付款to ask an account||to demand an account X\]Dx./  
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结清差额to balance the account with uGS^*W$  
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清算to settle an account||to liquidate an account||to square an account 8HH\wu$$e  
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审查帐目||监查帐目to audit an account e#{ l  
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检查帐目to examine an account fn\&%`U  
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转入A的帐户to charge the amount to As account O6r.q&U  
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以计帐方式付款to pay on account 5[>N[}Ck>  
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代理某人||为某人on ones account||on account of one 2HJG p+H  
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为自己计算||独立帐目on ones own account 3+# "4O  
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由某人收益并负风险on ones account and risk||for ones account and risk DYvg^b  
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由某人负担for ones account||for account of one t>>\U X  
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按某人指示||列入某人帐户by order and for account of one )VCRbz"[g  
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列入5月份帐目for May account 4 jeUYkJUM  
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编入某中帐项下to pass to the account of||to place to the account of iVGc\6+'  
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寄出清算书to send in an account||to send in render an account ec` $2u  
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支票薄cheque book pu* vFwZ  
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支票陈票人cheque drawer \3@AC7  
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持票人cheque holder XK5q
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不记名支票cheque to bearer||bearer cheque |O]oX[~  
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记名支票||认人支票cheque to order 7E9h!<5v  
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到期支票antedated cheque l AwOp  
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未到期支票postdated cheque 1!E+(Iq  
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保付支票certified cheque zAxwM-`  
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未获兑现支票，退票returned cheque ZC1U  
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横线支票crossed cheque ^J>jU`)CJ  
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普通横线general crossing N3nk\)V\E  
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特别横线special crossing eb)S<%R/  
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空白支票blank cheque )(&g\  
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失效支票，过期支票stale cheque *4^!e/  
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普通支票open cheque 48n>[ FMSR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N L]:<FG  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #4''
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支票换现金||兑现to cash a cheque 2&]UFg:8Q  
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清理票款to clear a cheque -?!Z/#i4  
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保证兑现to certify a cheque 2u6N';jgZ  
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填写支票数额to fill up a cheque [/*854  
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支票上划线to cross a cheque 1(!QutEb  
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开发支票to make out a cheque FWdSpaas Q  
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签发支票，开立支票to draw a cheque||to issue a cheque *`);_EVc  
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透支支票to overdraw a cheque : Ot\l  
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背书支票to endorse a cheque j>?H^fB  
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请付票款||清付票款to pay a cheque||to honour a cheque jL%  -G  
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支票退票to dishonour a cheque Nf0b?jn-  
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拒付支票to refuse a cheque vo uQ.utl  
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拒付支票to stop payment of a cheque +5?hkQCX1^  
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提示要求付款to present for payment fPK|Nw]b  
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见票即付持票人payable to bearer DWk'6;e4j  
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支付指定人payable to order 4p>@UB&U  
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已过期||无效out of date||stale 8xg:ItJaA0  
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请给出票人R/D||refer to drawer m++VW0Y>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RS<c&{?  
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文字与数字不一致words and figures differ Ez<J+#)t  
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支票 ] =>vv;L  
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时间已过account closed {U^mL6=&v  
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时间已过effects not cleared _Mq@58q'  
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停止付款payment stopped `9S<E  
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支票毁损cheque mutilated 1mI)xDi9  
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汇款||寄钱to remit||to send money qZ_^#%zO  
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寄票供取款||支票支付to send a cheque for payment ru'Xet  
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寄款人a remitter {r'#(\  
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收款人a remittee C +y:<oo)  
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国外汇票foreign Bill fKrOz!b  
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国内汇票inland Bill <]CO}r   
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跟单汇票documentary bill l6l)M  
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空头汇票accommodation bill m{R`1cN=Hg  
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原始汇票original bill !Otyu6&  
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改写||换新票据renewed bill xQaN\):^8  
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即期汇票sight bill||bill on demand \n:'>:0X!  
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…days after date||…days after date…日后付款 (zgXhx_!D  
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…months after date||…months after date…月后付款 6I_W4`<VeZ  
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见票后…日付款…days after sight||…days sight BhdJ/C^  
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见票后…月付款…months after sight||…months sight [gH vI  
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同组票据set of bills ;t"#7\  
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单张汇票sola of exchange||sole of exchange _~5{l_v|I  
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远期汇票usance bill||bill at usance #/5jW
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长期汇票long bill 1 ljgq]($  
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短期汇票short bill dO rgqz`e  
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逾期汇票overdue bill F/&Z1G.  
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宽限日期days of grace ?s p  
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电汇telegraphic transfer （T.T） bWUo(B#*I  
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邮汇postal order||postal note （Am.）||post office order||money order eP[azC"G
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本票promissory note （P/N） WR gAc%  
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押汇负责书||押汇保证书letter of hypothecation B.0(}@  
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副保||抵押品||付属担保物collateral security C4TJS,!1rH  
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担保书trust receipt||letter of indemnity .2[>SI  
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承兑||认付acceptance I_'vVbK+>  
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单张承兑general acceptance ! T6oD]x3  
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有条件承兑qualified acceptance 1LT)%_d@  
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附条件认付conditional acceptance X -w#E3  
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部分认付partial acceptance   T"dX)~E;