[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。   ynA|}X  
会计报表statement of account &WNf M+
 
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往来帐目account current J'N!Omz  
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现在往来帐||存款额current accout _`64gS}^  
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销货帐account sales \GHiLs,!  
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共同计算帐项joint account x3PD1JUf  
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未决帐项outstanding account $H+VA@_  
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贷方帐项credit account||creditor account EvOJ~'2 Y%  
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借方帐项debit account||debtor account sg+uBCGB  
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应付帐||应付未付帐account payable C-iK$/U  
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应收帐||应收未收帐account receivable `[C!L *#,  
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新交易||新帐new account }g4 M2|  
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未决帐||老帐old account Offu9`DiZ  
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现金帐cash account "_`F\DGAZu  
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流水帐running account qbv#I;  
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暂记帐||未定帐suspense account Fy.\7CL>  
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过期帐||延滞帐overdue account||pastdue account IKi5 v~bE  
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杂项帐户sundry account x:QgjK  
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详细帐单||明细表detail account 0@EwM  
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呆帐bad account 3"P }n  
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会计项目title of account +-G<c6 |  
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会计薄||帐薄account-book q=#} yEG  
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营业报告书||损益计算表account of budiness||business report N"3b{Qio  
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借贷细帐||交验帐account rendered | M+<m">E  
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明细帐account stated ;vIrGZV<  
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与…银行开立一户头to open an account with et }T%~T  
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与…银行建立交易to keep account with qu-/"w<3$  
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继续记帐to keep account L\#<JxY$p  
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与…有交易to have an account with 8A+SjJ4$  
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作成会计帐||有往来帐项to make out an account with ruazOmnn~  
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清算||清理债务to make up an account 6#QK%[1!>  
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清洁帐目||与…停止交易to close ones account with yn/rW$  
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结帐to close an account G3 {=@Z1  
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清理未付款to ask an account||to demand an account [mPjP%{=@  
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结清差额to balance the account with C,.Ee3T  
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清算to settle an account||to liquidate an account||to square an account Ey4z.s'-l  
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审查帐目||监查帐目to audit an account w#g#8o>'  
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检查帐目to examine an account ;Yg{zhJX~  
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转入A的帐户to charge the amount to As account pm9%%M$  
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以计帐方式付款to pay on account bcZf>:gVf  
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代理某人||为某人on ones account||on account of one d`(@_czdF  
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为自己计算||独立帐目on ones own account _{ZqO;[u  
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由某人收益并负风险on ones account and risk||for ones account and risk mSo_} je(  
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由某人负担for ones account||for account of one cDI [PJ9  
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按某人指示||列入某人帐户by order and for account of one Z*Fr B5
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列入5月份帐目for May account ''kS*3  
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编入某中帐项下to pass to the account of||to place to the account of ;q1A*f\:#  
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寄出清算书to send in an account||to send in render an account zR32PG>9  
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支票薄cheque book h
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支票陈票人cheque drawer "rAY.E]  
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持票人cheque holder {vE
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不记名支票cheque to bearer||bearer cheque sk|=% }y  
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记名支票||认人支票cheque to order
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到期支票antedated cheque <vUVP\u~$  
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未到期支票postdated cheque z7-k`(l4  
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保付支票certified cheque 9*:gr#(5  
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未获兑现支票，退票returned cheque nPUqMn'  
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横线支票crossed cheque "EV!>^Z  
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普通横线general crossing T%Pp*1/m7  
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特别横线special crossing T%R:NQf  
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空白支票blank cheque 4eH.9t  
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失效支票，过期支票stale cheque
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普通支票open cheque 19q{6X`x  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q*)+K9LRk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E i({`^  
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支票换现金||兑现to cash a cheque 6*@yE  
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清理票款to clear a cheque [t0rfl{.  
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保证兑现to certify a cheque y 0ckm6^  
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填写支票数额to fill up a cheque giavJ|  
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支票上划线to cross a cheque 8Og3yFx[rt  
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开发支票to make out a cheque >adV(V<  
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签发支票，开立支票to draw a cheque||to issue a cheque 0NO1M)HQv  
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透支支票to overdraw a cheque 19d6]pJ5  
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背书支票to endorse a cheque +3^NaY`Y  
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请付票款||清付票款to pay a cheque||to honour a cheque )%JD8;[Jq  
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支票退票to dishonour a cheque Nf?\AK!  
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拒付支票to refuse a cheque fnH3CE  
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拒付支票to stop payment of a cheque # .q#OC  
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提示要求付款to present for payment d#T?Q_3b  
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见票即付持票人payable to bearer W(&6  
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支付指定人payable to order O{n<WQd{CY  
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已过期||无效out of date||stale v["3  
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请给出票人R/D||refer to drawer $pFk"]=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?~)Ak`=  
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文字与数字不一致words and figures differ QGPR.<D)B  
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支票 *g$agyOfh  
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时间已过account closed #`j][F@N  
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时间已过effects not cleared )KE_ t^$  
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停止付款payment stopped (j=DD6fC  
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支票毁损cheque mutilated acP ;(t  
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汇款||寄钱to remit||to send money /h-6CR Ka  
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寄票供取款||支票支付to send a cheque for payment &vkp?UH  
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寄款人a remitter 9;pzzZ  
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收款人a remittee [>wzl"cHW  
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国外汇票foreign Bill uc\.oG;~q  
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国内汇票inland Bill >eu `!8  
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跟单汇票documentary bill =E; #OZO  
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空头汇票accommodation bill Kj=;>u  
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原始汇票original bill ?U$}Rsk{#  
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改写||换新票据renewed bill &1oaZY w  
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即期汇票sight bill||bill on demand G~O" /WM  
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…days after date||…days after date…日后付款 Bmmb  
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…months after date||…months after date…月后付款 HqB|SWyK  
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见票后…日付款…days after sight||…days sight B,w:
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见票后…月付款…months after sight||…months sight aX:#'eDB  
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同组票据set of bills ip<15 ;Z  
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单张汇票sola of exchange||sole of exchange Lf[G>0t&n  
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远期汇票usance bill||bill at usance 0`V3s]%iu  
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长期汇票long bill ?e"Wu+q~L  
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短期汇票short bill U? {'n#n 5  
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逾期汇票overdue bill ,}eRnl
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宽限日期days of grace AD~~e% s=  
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电汇telegraphic transfer （T.T） -q'xC:m  
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邮汇postal order||postal note （Am.）||post office order||money order
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本票promissory note （P/N） b*btkaVue  
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押汇负责书||押汇保证书letter of hypothecation 73&]En  
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副保||抵押品||付属担保物collateral security g4~X#}:z$O  
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担保书trust receipt||letter of indemnity nQ:ml  
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承兑||认付acceptance w/lXZg  
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单张承兑general acceptance QVnO
  
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有条件承兑qualified acceptance n;-x!Gs  
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附条件认付conditional acceptance ^BF@j4*~  
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部分认付partial acceptance   UPfFT^=y