[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。   u> .>hQ  
会计报表statement of account e@DVf  

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往来帐目account current ub-vtRpm  
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现在往来帐||存款额current accout "b0!h6$!H  
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销货帐account sales  WYW@%t  
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共同计算帐项joint account  6AKT-r.  
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未决帐项outstanding account &P(vm@*  
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贷方帐项credit account||creditor account Dl_SEf6b  
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借方帐项debit account||debtor account J:2Su1"ODh  
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应付帐||应付未付帐account payable "yPKdwP  
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应收帐||应收未收帐account receivable 5YgUk[J  
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新交易||新帐new account Bk8 '*O/)  
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未决帐||老帐old account o/p'eY:)  
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现金帐cash account fa;GM7< e)  
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流水帐running account l%9nA.M'  
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暂记帐||未定帐suspense account da53XEF&  
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过期帐||延滞帐overdue account||pastdue account c}g:vh  
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杂项帐户sundry account .j0] hn]  
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详细帐单||明细表detail account Y4dTv<=K@i  
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呆帐bad account `)R@\@jt  
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会计项目title of account ZW|VAn'>  
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会计薄||帐薄account-book }qOC*k:  
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营业报告书||损益计算表account of budiness||business report }AfK=1yOa  
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借贷细帐||交验帐account rendered `'`T'
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明细帐account stated RKP->@Gs  
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与…银行开立一户头to open an account with @.X}S"yr  
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与…银行建立交易to keep account with 1W5\
  
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继续记帐to keep account ?s5zTT0U>$  
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与…有交易to have an account with ~Rcd  
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作成会计帐||有往来帐项to make out an account with OR^Wd  
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清算||清理债务to make up an account bhSpSul  
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清洁帐目||与…停止交易to close ones account with |b/J$.R  
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结帐to close an account k&DHQvfB  
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清理未付款to ask an account||to demand an account %`}CbD6

  
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结清差额to balance the account with im+2)9f  
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清算to settle an account||to liquidate an account||to square an account q'hV 'U  
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审查帐目||监查帐目to audit an account ''BP4=r5n  
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检查帐目to examine an account ]QT0sGl  
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转入A的帐户to charge the amount to As account 4Ro(r sO  
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以计帐方式付款to pay on account &ApJ'uC  
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代理某人||为某人on ones account||on account of one 6@XutciK  
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为自己计算||独立帐目on ones own account Msd!4TrBJ  
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由某人收益并负风险on ones account and risk||for ones account and risk 0='DDy  
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由某人负担for ones account||for account of one u\e#_*>  
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按某人指示||列入某人帐户by order and for account of one q6Q=Zo@  
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列入5月份帐目for May account L|q<Bpz  
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编入某中帐项下to pass to the account of||to place to the account of l#~FeD  
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寄出清算书to send in an account||to send in render an account @zJI0_Bp  
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支票薄cheque book Mt YP3:  
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支票陈票人cheque drawer pt4xUu{  
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持票人cheque holder Oq2H>eW`f  
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不记名支票cheque to bearer||bearer cheque UeICn@)\y  
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记名支票||认人支票cheque to order @}?D<O8#"#  
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到期支票antedated cheque qE{cCS  
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未到期支票postdated cheque cLU*T
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保付支票certified cheque &JlR70gdHi  
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未获兑现支票，退票returned cheque >slN:dr0:  
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横线支票crossed cheque 0w['jh|,  
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普通横线general crossing FqsjuU@l  
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特别横线special crossing SU'1#$69F  
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空白支票blank cheque _~nex,;r  
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失效支票，过期支票stale cheque otVyuh  
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普通支票open cheque tN3 {7'\7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount lq8ko@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *z"1MU  
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支票换现金||兑现to cash a cheque ;vclAsJ  
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清理票款to clear a cheque w52HN;Jm  
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保证兑现to certify a cheque 4`-?r%$,:  
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填写支票数额to fill up a cheque #8f"}>U9.,  
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支票上划线to cross a cheque mERZ_[a2  
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开发支票to make out a cheque %cr]ZR  
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签发支票，开立支票to draw a cheque||to issue a cheque {8Jk=)(md  
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透支支票to overdraw a cheque GE~(N N  
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背书支票to endorse a cheque Nzi/3r7m  
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请付票款||清付票款to pay a cheque||to honour a cheque X|1_0  
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支票退票to dishonour a cheque W#Hv~1  
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拒付支票to refuse a cheque Y0L5W;iM  
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拒付支票to stop payment of a cheque cJHABdK-  
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提示要求付款to present for payment "x.6W!  
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见票即付持票人payable to bearer l)i&ATvCE  
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支付指定人payable to order "% }Gy>;  
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已过期||无效out of date||stale @`IXu$Wm(  
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请给出票人R/D||refer to drawer W?"2;](  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g:uvoMUD  
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文字与数字不一致words and figures differ rR,+G%[(=4  
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支票 P0'e "\$  
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时间已过account closed Q SHx]*)  
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时间已过effects not cleared {h
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停止付款payment stopped "*Lj8C3|n  
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支票毁损cheque mutilated 4zo4 H~@gk  
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汇款||寄钱to remit||to send money y-w2O]  
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寄票供取款||支票支付to send a cheque for payment :V&N\>Wo  
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寄款人a remitter Wmzq  
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收款人a remittee Ni+3b  
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国外汇票foreign Bill 6-mmi7If O  
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国内汇票inland Bill c u\ls^  
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跟单汇票documentary bill 1*Sr5N[=  
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空头汇票accommodation bill c]6V"Bo}A  
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原始汇票original bill HbNYP/MN3  
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改写||换新票据renewed bill J#0GlK@"  
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即期汇票sight bill||bill on demand  OQ6sv/  
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…days after date||…days after date…日后付款 VJ3hC[  
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…months after date||…months after date…月后付款 Ejq=*UOP  
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见票后…日付款…days after sight||…days sight 
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见票后…月付款…months after sight||…months sight DR6]-j!FK  
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同组票据set of bills Xem 05%,  
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单张汇票sola of exchange||sole of exchange } &1Iyb  
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远期汇票usance bill||bill at usance =N_,l'U\^  
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长期汇票long bill 2/@D7>F&g  
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短期汇票short bill a}>Dz 1R  
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逾期汇票overdue bill a=+T95ulDy  
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宽限日期days of grace t8&q9$  
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电汇telegraphic transfer （T.T） 1TjZ#yP%1  
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邮汇postal order||postal note （Am.）||post office order||money order u g\w\b  
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本票promissory note （P/N） cXN _*%  
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押汇负责书||押汇保证书letter of hypothecation TY.FpW  
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副保||抵押品||付属担保物collateral security )`8pd 7<.  
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担保书trust receipt||letter of indemnity \ZD[!w7  
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承兑||认付acceptance `.=sTp2rbc  
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单张承兑general acceptance 0xpx(T[  
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有条件承兑qualified acceptance ?_q+&)4-o  
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附条件认付conditional acceptance N[Sb#w`[/  
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部分认付partial acceptance   8]< f$3.