[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。   fMd]P:B  
会计报表statement of account N#Y4nllJ  
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往来帐目account current par $0z/  
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现在往来帐||存款额current accout ;,4Z5+  
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销货帐account sales _qM'm^z5  
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共同计算帐项joint account J3g>#N]='(  
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未决帐项outstanding account [Kx_%Le  
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贷方帐项credit account||creditor account R2Lq,(@-  
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借方帐项debit account||debtor account ;"wU+  
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应付帐||应付未付帐account payable !nC Z,  
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应收帐||应收未收帐account receivable e#) }.   
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新交易||新帐new account ?7YX@x  
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未决帐||老帐old account WQ|d;[E  
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现金帐cash account 9Or3X
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流水帐running account TJ ;4QL  
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暂记帐||未定帐suspense account dPPe_% Ilr  
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过期帐||延滞帐overdue account||pastdue account Hvnak{5  
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杂项帐户sundry account P5%DvZB$w  
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详细帐单||明细表detail account h,\^Sb5AP  
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呆帐bad account iShB^  
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会计项目title of account {Ejv8UdA9  
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会计薄||帐薄account-book UFyG p>/06  
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营业报告书||损益计算表account of budiness||business report (t&P.N/  
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借贷细帐||交验帐account rendered '_4u, \SG  
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明细帐account stated
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与…银行开立一户头to open an account with C.C\(2- Rr  
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与…银行建立交易to keep account with 66[yL(*+  
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继续记帐to keep account +7sdQCO(Co  
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与…有交易to have an account with z }R-J/xr2  
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作成会计帐||有往来帐项to make out an account with -+'{C
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清算||清理债务to make up an account #Ru+|KL  
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清洁帐目||与…停止交易to close ones account with 0 -=onX  
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结帐to close an account :1hp_XfJb  
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清理未付款to ask an account||to demand an account 4AZl
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结清差额to balance the account with v$+G_@  
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清算to settle an account||to liquidate an account||to square an account yE{l Xp;  
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审查帐目||监查帐目to audit an account AY[7yPP  
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检查帐目to examine an account :2 QA #  
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转入A的帐户to charge the amount to As account KD-0NO=oL  
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以计帐方式付款to pay on account [9[tn-  
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代理某人||为某人on ones account||on account of one G U0zlG] C  
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为自己计算||独立帐目on ones own account N^%[ B9D  
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由某人收益并负风险on ones account and risk||for ones account and risk V [[B~Rs  
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由某人负担for ones account||for account of one Y($"i<rN  
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按某人指示||列入某人帐户by order and for account of one gl2~6"dc  
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列入5月份帐目for May account 4&$hBn=!  
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编入某中帐项下to pass to the account of||to place to the account of N<$uAns
 
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寄出清算书to send in an account||to send in render an account "=P@x|I  

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支票薄cheque book ]
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支票陈票人cheque drawer zLf^O%zN  
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持票人cheque holder /SlCcozFL~  
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不记名支票cheque to bearer||bearer cheque (8=Zr0
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记名支票||认人支票cheque to order Ji%T|KR_  
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到期支票antedated cheque N9,n/t  
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未到期支票postdated cheque J~n{gT<L  
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保付支票certified cheque =_.Zv  
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未获兑现支票，退票returned cheque P9X/yZ42  
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横线支票crossed cheque `9b D%M  
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普通横线general crossing NZdQz  
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特别横线special crossing vV"TTzs!  
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空白支票blank cheque I:AlM?  
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失效支票，过期支票stale cheque a/`fJY6rR  
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普通支票open cheque |Q.?<T:wt=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p5G O@^i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X+bLLW>&  
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支票换现金||兑现to cash a cheque !>9*$E |  
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清理票款to clear a cheque )p12SGR5  
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保证兑现to certify a cheque Y6^lKw  
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填写支票数额to fill up a cheque ,7/un8:%c  
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支票上划线to cross a cheque OdwSNG  
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开发支票to make out a cheque l_^>spF  
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签发支票，开立支票to draw a cheque||to issue a cheque !Me
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透支支票to overdraw a cheque ^ Fb"Is#S,  
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背书支票to endorse a cheque n'4D;4  
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请付票款||清付票款to pay a cheque||to honour a cheque t$Irr*  
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支票退票to dishonour a cheque ;M4N=G Wd4  
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拒付支票to refuse a cheque s/Q}fW$ex  
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拒付支票to stop payment of a cheque 4_r8ynq{z  
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提示要求付款to present for payment U@Aq@ d+n  
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见票即付持票人payable to bearer b2p<!?  
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支付指定人payable to order  ] mP-HFl  
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已过期||无效out of date||stale `4;<\VYCr  
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请给出票人R/D||refer to drawer _DJ0MR~3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m^]/ /j  
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文字与数字不一致words and figures differ YT&_{nL#\  
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时间已过account closed If4YqBG  
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时间已过effects not cleared 7c;59$2(  
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停止付款payment stopped UdLC]  
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支票毁损cheque mutilated H5
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汇款||寄钱to remit||to send money possM'vC  
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寄票供取款||支票支付to send a cheque for payment X .272q<.  
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寄款人a remitter wkd591d*  
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收款人a remittee m?M(79u[  
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国外汇票foreign Bill ;UWdT]>!?  
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国内汇票inland Bill !P:hf/l[B  
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跟单汇票documentary bill m,.d< **  
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空头汇票accommodation bill .upcUS8  
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原始汇票original bill $[|8bE  
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改写||换新票据renewed bill m' aakq  
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即期汇票sight bill||bill on demand >ZNL pJQ  
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…days after date||…days after date…日后付款 >?tcL*  
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…months after date||…months after date…月后付款 MK"Yt<e(o  
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见票后…日付款…days after sight||…days sight Az. Y-O<$\  
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见票后…月付款…months after sight||…months sight .z{7 rH  
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同组票据set of bills N.&K"J  
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单张汇票sola of exchange||sole of exchange V*)6!N[5  
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远期汇票usance bill||bill at usance '17=1\Ss6;  
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长期汇票long bill ]Wy V bIu  
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短期汇票short bill l'o}4am  
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逾期汇票overdue bill oS`F Yy  
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宽限日期days of grace leD?yyjw7  
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电汇telegraphic transfer （T.T） G_o/ lIz"  
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邮汇postal order||postal note （Am.）||post office order||money order l s_i)X  
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本票promissory note （P/N） d)0%|yX6  
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押汇负责书||押汇保证书letter of hypothecation +fwq9I>L  
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副保||抵押品||付属担保物collateral security 2GD%=rP2]  
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担保书trust receipt||letter of indemnity ooD/QZUE  
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承兑||认付acceptance b"zq3$6*  
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单张承兑general acceptance :,7VqCh3@  
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有条件承兑qualified acceptance `hfwZ*s  
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附条件认付conditional acceptance ']dTW#i  
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部分认付partial acceptance   JhD8.@} b~