[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。   5Y)!q?#H  
会计报表statement of account 7k:}9M~  
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往来帐目account current Hi9;i/  
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现在往来帐||存款额current accout ?4_^}B9  
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销货帐account sales Ps.O.2Z5ZB  
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共同计算帐项joint account %dS7u$Rnh  
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未决帐项outstanding account As1Er[>  
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贷方帐项credit account||creditor account z(>{"t<C  
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借方帐项debit account||debtor account netKt_  
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应付帐||应付未付帐account payable @"kA&=0;|J  
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应收帐||应收未收帐account receivable IL}pVa00{n  
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新交易||新帐new account dj?.Hc7od  
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未决帐||老帐old account 5gGYG ]*l  
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现金帐cash account ZGzrh`j{-  
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流水帐running account M$%aX,nk'  
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暂记帐||未定帐suspense account zEF3B  
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过期帐||延滞帐overdue account||pastdue account =NF},j"  
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杂项帐户sundry account &
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详细帐单||明细表detail account *J8j_-i,R  
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呆帐bad account *FK!^
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会计项目title of account 8
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会计薄||帐薄account-book ZaH<\`=%  
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营业报告书||损益计算表account of budiness||business report %Ofa
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借贷细帐||交验帐account rendered `Kpn@Xg
 
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明细帐account stated 'Xxt[Jy  
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与…银行开立一户头to open an account with c/x ^I{b*  
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与…银行建立交易to keep account with jNaK]  
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继续记帐to keep account c[3sg  
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与…有交易to have an account with flVQG@  
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作成会计帐||有往来帐项to make out an account with pLDseE r<  
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清算||清理债务to make up an account {tOu+zy  
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清洁帐目||与…停止交易to close ones account with A'c0zWV2  
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结帐to close an account jdK~]eld=  
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清理未付款to ask an account||to demand an account b" 1a7  
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结清差额to balance the account with Zz!XH8sH  
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清算to settle an account||to liquidate an account||to square an account fFMGpibkM  
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审查帐目||监查帐目to audit an account g j8rrd|  
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检查帐目to examine an account , ;W6wj  
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转入A的帐户to charge the amount to As account 4w
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以计帐方式付款to pay on account z#ab V1 Xi  
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代理某人||为某人on ones account||on account of one ,m;S-Im_Xr  

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为自己计算||独立帐目on ones own account gHdNqOy c  
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由某人收益并负风险on ones account and risk||for ones account and risk H=Scrvfx  
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由某人负担for ones account||for account of one W; yNg  
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按某人指示||列入某人帐户by order and for account of one +Ysm6n '  
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列入5月份帐目for May account jr[(g:L   
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编入某中帐项下to pass to the account of||to place to the account of !"1}zeve  
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寄出清算书to send in an account||to send in render an account sZe$?k|  
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支票薄cheque book < z':_,  
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支票陈票人cheque drawer w`BY>Xft0
 
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持票人cheque holder =MR.*m{  
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不记名支票cheque to bearer||bearer cheque X0:V5 e  
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记名支票||认人支票cheque to order s;brs}  
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到期支票antedated cheque 7bV(eV  
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未到期支票postdated cheque a E|'%72g  
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保付支票certified cheque zH"a>+st=  

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未获兑现支票，退票returned cheque uzoI*aqk-s  
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横线支票crossed cheque e{Q;,jsh  
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普通横线general crossing xzi_u
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特别横线special crossing QdIx@[+WOq  
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空白支票blank cheque `uKsFXM  
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失效支票，过期支票stale cheque h;+{0a  

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普通支票open cheque ,i jB3J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !/a![Ne  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque ew \WV"  
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清理票款to clear a cheque 85f:!p  
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保证兑现to certify a cheque z~-(nyaBS  
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填写支票数额to fill up a cheque b^
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支票上划线to cross a cheque S0Ur{!9\#^  
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开发支票to make out a cheque }= wor~  
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签发支票，开立支票to draw a cheque||to issue a cheque }$'XV.  
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透支支票to overdraw a cheque [K@(,/$  
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背书支票to endorse a cheque $bD`B'5  
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请付票款||清付票款to pay a cheque||to honour a cheque 7x=4P|(\}  
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支票退票to dishonour a cheque :5['V#(o  

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拒付支票to refuse a cheque ML MetRP  
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拒付支票to stop payment of a cheque 0)cSm"s  
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提示要求付款to present for payment WF-jy7+  
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见票即付持票人payable to bearer !zm;C@}ln  
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支付指定人payable to order ~ +>ehU  
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已过期||无效out of date||stale _'ebXrbZB  
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请给出票人R/D||refer to drawer 9PACXW0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $2}#):`  
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文字与数字不一致words and figures differ 9&uf
  
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支票 A7%/sMv  
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时间已过account closed ,OubK
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时间已过effects not cleared kyvl>I0q@  
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停止付款payment stopped HnKgD:  
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支票毁损cheque mutilated qD?`Yd  
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汇款||寄钱to remit||to send money AQ@)'  
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寄票供取款||支票支付to send a cheque for payment eBnx$  
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寄款人a remitter uf#h~;B  
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收款人a remittee *0^~@ U  
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国外汇票foreign Bill A| A
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国内汇票inland Bill `HQ)][  
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跟单汇票documentary bill oC>J{z  
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空头汇票accommodation bill 4-x<^ ev=  
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原始汇票original bill zFExYYd   
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改写||换新票据renewed bill '?veMX  
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即期汇票sight bill||bill on demand Z5 IW
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…days after date||…days after date…日后付款 T[|#DMg$F  
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…months after date||…months after date…月后付款 HD=F2p  
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见票后…日付款…days after sight||…days sight (46'#E z[F  
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见票后…月付款…months after sight||…months sight hD ~/ywS&  
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同组票据set of bills nd8<*ru$  
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单张汇票sola of exchange||sole of exchange Ea@0>_U|  
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远期汇票usance bill||bill at usance _k2R^/9Ct%  
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长期汇票long bill F6q=W#~  
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短期汇票short bill k_V+;&:%  
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逾期汇票overdue bill oWY3dc  
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宽限日期days of grace %"H:
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电汇telegraphic transfer （T.T） 8UjIC4'  
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邮汇postal order||postal note （Am.）||post office order||money order 'bl9fO4v  
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本票promissory note （P/N） bra2xHK@  
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押汇负责书||押汇保证书letter of hypothecation $JOz7j(  
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副保||抵押品||付属担保物collateral security EcH
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担保书trust receipt||letter of indemnity /9ORVV   
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承兑||认付acceptance VDnrm*  
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单张承兑general acceptance )2).kL>  
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有条件承兑qualified acceptance 0t!Z MH  
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附条件认付conditional acceptance b$Hbo;_  
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部分认付partial acceptance   3)VO{C j!