[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。   e!hy,O{Pw  
会计报表statement of account v:7_ZD6kR  
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往来帐目account current
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现在往来帐||存款额current accout }S_#*N)i  
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销货帐account sales BdQ/kXZu+  
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共同计算帐项joint account dtDT^~  
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未决帐项outstanding account ZKp9k6  
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贷方帐项credit account||creditor account %%h0 H[5*  
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借方帐项debit account||debtor account  aWTvowA  
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应付帐||应付未付帐account payable  I/`\>Hk  
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应收帐||应收未收帐account receivable g* DBW,  
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新交易||新帐new account ]~d!<x#+  
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未决帐||老帐old account \F5d p  
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现金帐cash account q2}6lf,J K  
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流水帐running account Qt
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暂记帐||未定帐suspense account sRaTRL2  
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过期帐||延滞帐overdue account||pastdue account JthW"{E  
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杂项帐户sundry account ['JIMcD  
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详细帐单||明细表detail account FQqk+P!  
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呆帐bad account bv9nDNPD4  
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会计项目title of account E9~}%&  
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会计薄||帐薄account-book {2=f,,|+f  
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营业报告书||损益计算表account of budiness||business report U
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借贷细帐||交验帐account rendered :O/QgGZN$  
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明细帐account stated [|tlTk  
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与…银行开立一户头to open an account with Ck>{7Gw  
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与…银行建立交易to keep account with Yc2dq e>  
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继续记帐to keep account K %.>o  
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与…有交易to have an account with n#"N"6s  
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作成会计帐||有往来帐项to make out an account with /j"aOLL|  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with ES ?6  
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结帐to close an account h)h%y )1  
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清理未付款to ask an account||to demand an account ;uN&yj<}a  
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结清差额to balance the account with U$Od)  
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清算to settle an account||to liquidate an account||to square an account LX{mr{  
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审查帐目||监查帐目to audit an account ?e2G{0
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检查帐目to examine an account u]sxX")
 
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转入A的帐户to charge the amount to As account x\aCZ  
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以计帐方式付款to pay on account 0y3C />a  
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代理某人||为某人on ones account||on account of one bJ^Jmb  
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为自己计算||独立帐目on ones own account h:'wtn@l(  
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由某人收益并负风险on ones account and risk||for ones account and risk 0"$'1g^]7  
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由某人负担for ones account||for account of one $9O%,
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按某人指示||列入某人帐户by order and for account of one VcR(9~  
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列入5月份帐目for May account !RwOUCk  
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编入某中帐项下to pass to the account of||to place to the account of &c
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寄出清算书to send in an account||to send in render an account }N<> z  
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支票薄cheque book itW~2#nJz  
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支票陈票人cheque drawer )S6"I  
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持票人cheque holder b^]@8I[M  
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不记名支票cheque to bearer||bearer cheque 1#<KZN =$  
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记名支票||认人支票cheque to order c
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到期支票antedated cheque {)d{:&*K.  
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未到期支票postdated cheque yl[6b1  
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保付支票certified cheque zn@yt%PCV  
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未获兑现支票，退票returned cheque 9G@ J#vsqr  
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横线支票crossed cheque 8Ekk"h6  
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普通横线general crossing hh<Es|v  
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特别横线special crossing <8Zm}-U  
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空白支票blank cheque 71#

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失效支票，过期支票stale cheque 0cwb^ffN  
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普通支票open cheque '!%Zf;Fjr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :6 *FnKD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4{s3S2f=  
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支票换现金||兑现to cash a cheque cq=ker zQ  
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清理票款to clear a cheque U;7Cmti"  
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保证兑现to certify a cheque h}k/okG  
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填写支票数额to fill up a cheque (Mk9##R#  
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支票上划线to cross a cheque 5 p.vo"7  
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开发支票to make out a cheque =peodj^  
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签发支票，开立支票to draw a cheque||to issue a cheque 0~(K@U>#  
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透支支票to overdraw a cheque +ld]P}  
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背书支票to endorse a cheque E^)>9f
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请付票款||清付票款to pay a cheque||to honour a cheque ~]MACG:'  
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支票退票to dishonour a cheque m#\I&(l+  
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拒付支票to refuse a cheque  b6`_;Z  
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拒付支票to stop payment of a cheque E%[2NsOM]  
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提示要求付款to present for payment zS9HR
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见票即付持票人payable to bearer CAbeb+
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支付指定人payable to order 0eGz|J*7  
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已过期||无效out of date||stale $QNII+o  
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请给出票人R/D||refer to drawer !OCb^y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6UK}?+r~  
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文字与数字不一致words and figures differ iI]E %
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支票 *_ U=KpZ
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时间已过account closed 
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时间已过effects not cleared ru5T0w";V  
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停止付款payment stopped 67{3/(`x  
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支票毁损cheque mutilated rIhe}1  
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汇款||寄钱to remit||to send money "%?$BoJR0  
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寄票供取款||支票支付to send a cheque for payment "Xz[|Xl  
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寄款人a remitter jg3X6/'  
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收款人a remittee Es^=&2''  
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国外汇票foreign Bill C U 8s*  
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国内汇票inland Bill ZR|n\.  
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跟单汇票documentary bill :vWixgLg  
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空头汇票accommodation bill '1NZSiv+C?  
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原始汇票original bill <)4>"SN&^  
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改写||换新票据renewed bill )>+J`NFa  
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即期汇票sight bill||bill on demand .'Rz tBv  
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…days after date||…days after date…日后付款 vIpitbFC  
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…months after date||…months after date…月后付款 D]B;5f  
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见票后…日付款…days after sight||…days sight =CGB}qU l0  
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见票后…月付款…months after sight||…months sight ("T8mt[w>  
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同组票据set of bills yIG*  
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单张汇票sola of exchange||sole of exchange J]mq|vE  
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远期汇票usance bill||bill at usance $,DX^I%!  
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长期汇票long bill q A?j-H  
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短期汇票short bill #`Gh8n #  
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逾期汇票overdue bill u[yUUYe  
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宽限日期days of grace ?>
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电汇telegraphic transfer （T.T） tW7*(D  
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邮汇postal order||postal note （Am.）||post office order||money order SYZS@o  
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本票promissory note （P/N） p/GYfa dU  
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押汇负责书||押汇保证书letter of hypothecation M.QXwIT  
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副保||抵押品||付属担保物collateral security &:ib>EB03=  
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担保书trust receipt||letter of indemnity 5 LZ+~!2+  
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承兑||认付acceptance BHW8zY=F  
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单张承兑general acceptance u4kg#+H  
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有条件承兑qualified acceptance utz!ElzA  
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附条件认付conditional acceptance k^IC"pUc  
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部分认付partial acceptance   _e;$Y#`EO