[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。   slx^" BF^  
会计报表statement of account a#1X)ot  
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往来帐目account current u+'=EGl  
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现在往来帐||存款额current accout kLhtkuS4  
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销货帐account sales pV!(#45~W  
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共同计算帐项joint account e.T5F`Du  
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未决帐项outstanding account z 4-wvn<*  

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贷方帐项credit account||creditor account JTC&_6  
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借方帐项debit account||debtor account nxt1Y04,H  
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应付帐||应付未付帐account payable ,rd+ dN  
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应收帐||应收未收帐account receivable 'Zzm'pC  
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新交易||新帐new account LF0~H}S;6B  
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未决帐||老帐old account g41LpplX  
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现金帐cash account 0nS6<:  
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流水帐running account Qhr:d`@^]  
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暂记帐||未定帐suspense account +bXZE  
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过期帐||延滞帐overdue account||pastdue account gO5;hd[l  
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杂项帐户sundry account y`BLIEI  
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详细帐单||明细表detail account NE! Xt<A  
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呆帐bad account N>~*Jp2;  

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会计项目title of account +LyhF2  
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会计薄||帐薄account-book oqE -q\!H  
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营业报告书||损益计算表account of budiness||business report ?{[H+hzz0  
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借贷细帐||交验帐account rendered mZ5UaSG  
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明细帐account stated ZTun{Dw{  
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与…银行开立一户头to open an account with K{iY
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与…银行建立交易to keep account with 1Zecl);O{  
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继续记帐to keep account J@5 OZFMZ  
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与…有交易to have an account with + `+a9+
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作成会计帐||有往来帐项to make out an account with 4rx|6NV6  
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清算||清理债务to make up an account CuGk?i  
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清洁帐目||与…停止交易to close ones account with W)_B(;$]  
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结帐to close an account gu/Yc`S[  
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清理未付款to ask an account||to demand an account -K!-a'J  
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结清差额to balance the account with |(V3  
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清算to settle an account||to liquidate an account||to square an account ..t=
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审查帐目||监查帐目to audit an account _H,RcpyJ  
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检查帐目to examine an account J]UH q$B  
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转入A的帐户to charge the amount to As account OrBFe *2y  
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以计帐方式付款to pay on account .EcMn  
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代理某人||为某人on ones account||on account of one sF$m?/Kt  
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为自己计算||独立帐目on ones own account eBB D9SI
 
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由某人收益并负风险on ones account and risk||for ones account and risk &u8c!;y$b  
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由某人负担for ones account||for account of one cF2/}m]  
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按某人指示||列入某人帐户by order and for account of one <c#[.{A}s  
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列入5月份帐目for May account UL%ihWq  
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编入某中帐项下to pass to the account of||to place to the account of Vz*'^=(o&  
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寄出清算书to send in an account||to send in render an account 5b,98Q  
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支票薄cheque book 7%"7Rb^@  
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支票陈票人cheque drawer j`B{w   
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持票人cheque holder $ *A 3p  
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不记名支票cheque to bearer||bearer cheque L:-lqag!  
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记名支票||认人支票cheque to order T"U t).  
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到期支票antedated cheque n b
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未到期支票postdated cheque VWt'Kx"  
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保付支票certified cheque u,:`5*al{  
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未获兑现支票，退票returned cheque C&kl*nO  
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横线支票crossed cheque u^%')Ncp  
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普通横线general crossing A'iF'<%  
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特别横线special crossing Wy*7jB  
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空白支票blank cheque 6xh#;+e}  
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失效支票，过期支票stale cheque i03}f%JnuO  
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普通支票open cheque SoU'r]k1x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =^y{@[p`(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p[F=LP  
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支票换现金||兑现to cash a cheque CU1\C*  
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清理票款to clear a cheque m4SXH> o  
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保证兑现to certify a cheque e$+f~~K  
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填写支票数额to fill up a cheque 6+nMH +[  
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支票上划线to cross a cheque P,;b'-5C  
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开发支票to make out a cheque l&??2VO/t  
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签发支票，开立支票to draw a cheque||to issue a cheque >+jbMAYSq  
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透支支票to overdraw a cheque :7Z\3_ D/  
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背书支票to endorse a cheque t>6x)2,TC  
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请付票款||清付票款to pay a cheque||to honour a cheque ;;w6b:}-c  
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支票退票to dishonour a cheque UC+7-y,
  
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拒付支票to refuse a cheque vpeBQ=2\  
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拒付支票to stop payment of a cheque Cb )=n6  
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提示要求付款to present for payment )+w/\~@  
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见票即付持票人payable to bearer $h,&b<-  
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支付指定人payable to order M2;%1^  
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已过期||无效out of date||stale D%;wVnUw  
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请给出票人R/D||refer to drawer SaR}\Up  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UzU-eyA  
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文字与数字不一致words and figures differ 8S.')<-f  
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支票 sE9Ckc5  
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时间已过account closed +
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更改处应加盖印章alterations require initials hW' H
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时间已过effects not cleared vGN3 YcH  
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停止付款payment stopped ug&92Hdvy3  
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支票毁损cheque mutilated @a(oB.i  
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汇款||寄钱to remit||to send money w1i?#!|  
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寄票供取款||支票支付to send a cheque for payment jONjt(&N  
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寄款人a remitter f3&/r  
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收款人a remittee sTOFw;v
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国外汇票foreign Bill v#Upw\!  
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国内汇票inland Bill S@A<6  
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跟单汇票documentary bill }Vl^EAR  
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空头汇票accommodation bill \Tkp  
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原始汇票original bill 'tuBuYD\  
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改写||换新票据renewed bill f4 O]`U  
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即期汇票sight bill||bill on demand \(bj(an
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…days after date||…days after date…日后付款 AY;<q$8j%,  
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…months after date||…months after date…月后付款 nX 8B;*p6b  
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见票后…日付款…days after sight||…days sight ;-Ado8  
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见票后…月付款…months after sight||…months sight X TM$a9)  
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同组票据set of bills xD^wTtT  
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单张汇票sola of exchange||sole of exchange 4UVW#Rw{  
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远期汇票usance bill||bill at usance yZ|+VXO  
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长期汇票long bill Nuo^+z E  
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短期汇票short bill X*)?LxTj  
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逾期汇票overdue bill P*7S3Td  
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宽限日期days of grace m|lM.]2_  
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电汇telegraphic transfer （T.T） 8<Xq=*J+  
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邮汇postal order||postal note （Am.）||post office order||money order lS#7xh  
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本票promissory note （P/N） o>.AdZby  
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押汇负责书||押汇保证书letter of hypothecation D/e&7^iK  
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副保||抵押品||付属担保物collateral security n%n'1AUP:  
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担保书trust receipt||letter of indemnity 'y< t/qo  
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承兑||认付acceptance )4@M`8  
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单张承兑general acceptance 
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有条件承兑qualified acceptance *U:VM'a  
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附条件认付conditional acceptance @<|6{N<  
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部分认付partial acceptance   2@rp<&s