[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。   `^g-2~  
会计报表statement of account Nog{w  
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往来帐目account current wO%617Av  
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现在往来帐||存款额current accout `y"a>gHC  
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销货帐account sales vQ5rhRG)E  
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共同计算帐项joint account uY&t9L8  
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未决帐项outstanding account On;7  
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贷方帐项credit account||creditor account ;%/}(&E2  
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借方帐项debit account||debtor account ~. 5[  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable JPe<qf-  
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新交易||新帐new account d?[8VfAnh  
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未决帐||老帐old account ~T\:".C  
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现金帐cash account ^}Gu'!z9D  
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流水帐running account j'LO'&sQ(  
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暂记帐||未定帐suspense account Nj}-"R\u  
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过期帐||延滞帐overdue account||pastdue account +Y440Tz  
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杂项帐户sundry account ,z
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详细帐单||明细表detail account cD9axlJ  
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呆帐bad account KqWt4{\8v`  
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会计项目title of account F'JceU  
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会计薄||帐薄account-book ?&$BQK  
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营业报告书||损益计算表account of budiness||business report 8i?:aN[.1b  
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借贷细帐||交验帐account rendered )\l(h%s[I  
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明细帐account stated :eW`El  
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与…银行开立一户头to open an account with rI;tMNs  
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与…银行建立交易to keep account with l5CFm8%  
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继续记帐to keep account a X:,1^  
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与…有交易to have an account with }(Dt,F`  
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作成会计帐||有往来帐项to make out an account with 2H2Yxe7?-  
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清算||清理债务to make up an account ?Y\hC0a60  
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清洁帐目||与…停止交易to close ones account with 'MY0v_  
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结帐to close an account {<y.G1<.  
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清理未付款to ask an account||to demand an account /O&{fo  
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结清差额to balance the account with :*dfP
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清算to settle an account||to liquidate an account||to square an account r%UsUj  
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审查帐目||监查帐目to audit an account t?;\'  
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检查帐目to examine an account "z9 p(|oZ  
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转入A的帐户to charge the amount to As account ^<wn  
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以计帐方式付款to pay on account tv'=xDCp  
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代理某人||为某人on ones account||on account of one pRH'>}rtuH  
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为自己计算||独立帐目on ones own account Y=\:fa  
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由某人收益并负风险on ones account and risk||for ones account and risk PB?92py&  
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由某人负担for ones account||for account of one xZ(ryE%  
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按某人指示||列入某人帐户by order and for account of one OAo;vC:^  
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列入5月份帐目for May account 7(l>Ck3B#  
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编入某中帐项下to pass to the account of||to place to the account of Wn-'iD+9<  
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寄出清算书to send in an account||to send in render an account YF)k0bu&;  
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支票薄cheque book 'Y0h w  
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支票陈票人cheque drawer PUmgcMt  
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持票人cheque holder HZqk)sN  
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不记名支票cheque to bearer||bearer cheque "!ks7:}v  
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记名支票||认人支票cheque to order V1haAP[#  
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到期支票antedated cheque C8x9 Jrc  
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未到期支票postdated cheque BA[ uO3\4  
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保付支票certified cheque / _qHF-  
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未获兑现支票，退票returned cheque l(W?]{C[%  
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横线支票crossed cheque 4/%Y@Z5
 
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普通横线general crossing H32o7]lT  
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特别横线special crossing \B^NdG5Y  
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空白支票blank cheque D(OJr5Gg  
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失效支票，过期支票stale cheque B gn%d4W;G  
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普通支票open cheque <nb%$2r1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \7%#4@;?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gO)":!_n W  
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支票换现金||兑现to cash a cheque hlDB'8  
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清理票款to clear a cheque =JW-EQ6[T  
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保证兑现to certify a cheque O$}.b=N9  
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填写支票数额to fill up a cheque -fl6M-CYX  
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支票上划线to cross a cheque \Dy|}LE  
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开发支票to make out a cheque Y#XRn_2D  
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签发支票，开立支票to draw a cheque||to issue a cheque Hcwfe=K&/  
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透支支票to overdraw a cheque xE w\'tH  
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背书支票to endorse a cheque |Rz.P t6  
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请付票款||清付票款to pay a cheque||to honour a cheque %ACW"2#(  
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支票退票to dishonour a cheque SXZ9+<\  
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拒付支票to refuse a cheque kuy?n-1g  
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拒付支票to stop payment of a cheque 1.F &gP)9  
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提示要求付款to present for payment Td|u@l4B  
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见票即付持票人payable to bearer >ep<W<b  
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支付指定人payable to order >bh+!5Y0  
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已过期||无效out of date||stale oQ<[`.s  
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请给出票人R/D||refer to drawer !H\oQv-I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FBNLszT{L  
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文字与数字不一致words and figures differ ]`&_!T  
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支票 _Sr7b#)o  
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时间已过account closed 1'E=R0`pA  
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时间已过effects not cleared f CU]  
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停止付款payment stopped 6dIPgie3w  
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支票毁损cheque mutilated I`V<Sh^Qd  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment .Fo#Dmq3  
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寄款人a remitter BDI|z/~&  
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收款人a remittee 7iP+!e}$.  
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国外汇票foreign Bill !Km[Qw k-  
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国内汇票inland Bill \d@5*q  
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跟单汇票documentary bill pa>C}jk}6  
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空头汇票accommodation bill m!<HZvq?vf  
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原始汇票original bill 47q> q  
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改写||换新票据renewed bill nTy]sPn  
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即期汇票sight bill||bill on demand [HILK`@@  
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…days after date||…days after date…日后付款 %qc_kQ5%  
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…months after date||…months after date…月后付款 Bj@>iw?g'  
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见票后…日付款…days after sight||…days sight _C !i(z!d  
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见票后…月付款…months after sight||…months sight +mo
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同组票据set of bills FGV L[\  
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单张汇票sola of exchange||sole of exchange L
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远期汇票usance bill||bill at usance z CLaHx!  
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长期汇票long bill <C`bf$ak  
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短期汇票short bill Dz}i-tw+  
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逾期汇票overdue bill "Z@P&jl  
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宽限日期days of grace jq~`rE h9  
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电汇telegraphic transfer （T.T） 'va[)~!  
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邮汇postal order||postal note （Am.）||post office order||money order !f~a3 {;j  
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本票promissory note （P/N） p$Tk;;wm  
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押汇负责书||押汇保证书letter of hypothecation zhJeTctRz  
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副保||抵押品||付属担保物collateral security MdBmq/[O  
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担保书trust receipt||letter of indemnity dk&F?B{6T  
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承兑||认付acceptance D.
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单张承兑general acceptance $yOB-  
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有条件承兑qualified acceptance P& 1$SWNyW  
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附条件认付conditional acceptance yi8vD~aA[  
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部分认付partial acceptance   ZA=J`->k