[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。   VC>K W{&J0  
会计报表statement of account 6<]&T lS]  
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往来帐目account current quGb;)3  
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现在往来帐||存款额current accout Ms^Y:,;Hi  
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销货帐account sales {_^sR}%]F  
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共同计算帐项joint account /:yKa=$  
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未决帐项outstanding account z%*ZmF^K  
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贷方帐项credit account||creditor account [(#ncR8B  
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借方帐项debit account||debtor account #FuOTBNvB  
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应付帐||应付未付帐account payable P_&
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应收帐||应收未收帐account receivable Z[0xqGYLB  
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新交易||新帐new account +sgishqn9  
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未决帐||老帐old account gfih;i.pY  
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现金帐cash account 61!R-  
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流水帐running account -] J V  
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暂记帐||未定帐suspense account \'E%ue_<9  
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过期帐||延滞帐overdue account||pastdue account lm]4zs /A  
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杂项帐户sundry account ;u DH&3W  
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详细帐单||明细表detail account (y#8z6\dx  
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呆帐bad account k\x>kJ}0  
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会计项目title of account ]hL 1qS  
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会计薄||帐薄account-book oACuI|b  
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营业报告书||损益计算表account of budiness||business report Ou 8@7S  
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借贷细帐||交验帐account rendered NaB8cLURp  
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明细帐account stated 0(:"q!h  
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与…银行开立一户头to open an account with U hb6{'+  
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与…银行建立交易to keep account with 9(ANh
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继续记帐to keep account 8Z FPs/HP  
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与…有交易to have an account with { S4?L8  
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作成会计帐||有往来帐项to make out an account with 552c4h/T  
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清算||清理债务to make up an account $PHKI B(  
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清洁帐目||与…停止交易to close ones account with (9fqUbG  
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结帐to close an account uTBls8  
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清理未付款to ask an account||to demand an account AX<TkS@wjb  
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结清差额to balance the account with !`)
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清算to settle an account||to liquidate an account||to square an account | z$ba:u5  
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审查帐目||监查帐目to audit an account pj?+cy v~  
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检查帐目to examine an account z,I7 PY& G  
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转入A的帐户to charge the amount to As account {jJU S>  
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以计帐方式付款to pay on account ^qy$M>  
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代理某人||为某人on ones account||on account of one J<>z}L{  
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为自己计算||独立帐目on ones own account W6E9  
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由某人收益并负风险on ones account and risk||for ones account and risk vXq=f:y4  
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由某人负担for ones account||for account of one G0^23j  
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按某人指示||列入某人帐户by order and for account of one |\XjA4j  
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列入5月份帐目for May account 7h&$^  
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编入某中帐项下to pass to the account of||to place to the account of T9*\ITA  
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寄出清算书to send in an account||to send in render an account 0u'4kF!P!  
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支票薄cheque book )>\J~{  
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支票陈票人cheque drawer PxfeU2^{0  
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持票人cheque holder ga4 gH>4  
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不记名支票cheque to bearer||bearer cheque bhOyx  
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记名支票||认人支票cheque to order p87s9 9  
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到期支票antedated cheque :0CR=]WM  
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未到期支票postdated cheque ?uU0NKZA  
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保付支票certified cheque S 82NU2L  
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未获兑现支票，退票returned cheque )N)ziAy}  
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横线支票crossed cheque %f6l"~y  
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普通横线general crossing [O"i!AQ  
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特别横线special crossing L9Fx Lw41  
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空白支票blank cheque h,FP,w;G  
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失效支票，过期支票stale cheque m9#u.Q*  
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普通支票open cheque )Bb :tz+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }[LK/@h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^jf$V#z0/  
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支票换现金||兑现to cash a cheque J SGUl4N  
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清理票款to clear a cheque M\`6H8aLn  
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保证兑现to certify a cheque @Cz1rKU^l  
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填写支票数额to fill up a cheque (/@o7&>*50  
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支票上划线to cross a cheque fcw\`.
  
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开发支票to make out a cheque vm4]KEyrX  
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签发支票，开立支票to draw a cheque||to issue a cheque 8\I(a]kM`  
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透支支票to overdraw a cheque A@DIq/^xM  
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背书支票to endorse a cheque ||!k 3t#<  
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请付票款||清付票款to pay a cheque||to honour a cheque 4e%SF|(Y'h  
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支票退票to dishonour a cheque OKf/[hyu  
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拒付支票to refuse a cheque |2
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拒付支票to stop payment of a cheque wEkW=  
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提示要求付款to present for payment a{-}8f6  
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见票即付持票人payable to bearer $Z;0/\r%  
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支付指定人payable to order 8<g5.$xyz  
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已过期||无效out of date||stale y\@XW*_?  
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请给出票人R/D||refer to drawer qvab>U`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NDI|;  
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文字与数字不一致words and figures differ e
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支票 yTmoEy. q  
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时间已过account closed >S!QvyM(V  
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时间已过effects not cleared y=q\1~]Z  
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停止付款payment stopped nKV1F0-  
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支票毁损cheque mutilated 7]G3yt->  

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汇款||寄钱to remit||to send money ` 8.d  
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寄票供取款||支票支付to send a cheque for payment }<A\>  
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寄款人a remitter L)J0TSh  
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收款人a remittee ~[isR|>  
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国外汇票foreign Bill "{j4?3f)  
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国内汇票inland Bill tLJ"] D1w  
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跟单汇票documentary bill AWc7T W  
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空头汇票accommodation bill fD1?z"lo  
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原始汇票original bill o&(wg(Rv  
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改写||换新票据renewed bill LHs-&  
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即期汇票sight bill||bill on demand 63W{U/*aao  
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…days after date||…days after date…日后付款 `N
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…months after date||…months after date…月后付款 6cM<>&e  
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见票后…日付款…days after sight||…days sight =M7TCE  
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见票后…月付款…months after sight||…months sight m#tpbFAsc  
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同组票据set of bills (a[.vw ^g  
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单张汇票sola of exchange||sole of exchange (8.{+8o  
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远期汇票usance bill||bill at usance e@
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长期汇票long bill zh\$t]d<I  
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短期汇票short bill C5|db{=\.*  
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逾期汇票overdue bill OsQkA2=  
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宽限日期days of grace [#Y' dFQ  
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电汇telegraphic transfer （T.T） qz!Ph5(  
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邮汇postal order||postal note （Am.）||post office order||money order UZGDdP  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation DVlJ*A  
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副保||抵押品||付属担保物collateral security <P_ea/5:|  
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担保书trust receipt||letter of indemnity ujr(K=E  
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承兑||认付acceptance xyA-P& N  
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单张承兑general acceptance `y^s
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有条件承兑qualified acceptance 2;$k(x]  

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附条件认付conditional acceptance P[ r];e  
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部分认付partial acceptance   =IU*}>#