[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。   /iO"4%v  
会计报表statement of account t?>}0\1  
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往来帐目account current W~mo*EJ'^  
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现在往来帐||存款额current accout ^)9/Wz _x  
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销货帐account sales
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共同计算帐项joint account 5b"=m9{g  
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未决帐项outstanding account q,ie)`  
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贷方帐项credit account||creditor account &qWg$_Yh  
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借方帐项debit account||debtor account z+.G>0M  
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应付帐||应付未付帐account payable RTVU3fw  
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应收帐||应收未收帐account receivable ]7<$1ta  
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新交易||新帐new account X$==J St  
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未决帐||老帐old account 1.p?1"4\u  
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现金帐cash account ;s,1/ kA  
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流水帐running account w +UBXW  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account "T /$K  
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杂项帐户sundry account ~Fvz&dO  
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详细帐单||明细表detail account 7mnO60Z8N  
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呆帐bad account T^8`ji  
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会计项目title of account E\4ZUGy0  
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会计薄||帐薄account-book l66 QgPA  
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营业报告书||损益计算表account of budiness||business report p/ZgzHyF  
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借贷细帐||交验帐account rendered (8S+-k?  
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明细帐account stated 5#_GuL%  
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与…银行开立一户头to open an account with gvjy'Rm  
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与…银行建立交易to keep account with k fOd|-  
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继续记帐to keep account 0
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与…有交易to have an account with YTe8C9eO  
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作成会计帐||有往来帐项to make out an account with XC[AJ!q`  
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清算||清理债务to make up an account .GDY J9vi  
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清洁帐目||与…停止交易to close ones account with "Bn]-o|r  
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结帐to close an account b\"2O4K,)  
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清理未付款to ask an account||to demand an account J{#C<C  
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结清差额to balance the account with !B*d,_9c  
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清算to settle an account||to liquidate an account||to square an account h,Tsb:Q"M  
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审查帐目||监查帐目to audit an account 8!dA1]2;  
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检查帐目to examine an account F ;dUqXUu  
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转入A的帐户to charge the amount to As account RiAY>:  
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以计帐方式付款to pay on account WAbt8{$D  
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代理某人||为某人on ones account||on account of one >sE{c>R%  
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为自己计算||独立帐目on ones own account {p(.ckze+  
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由某人收益并负风险on ones account and risk||for ones account and risk Y)4&PN~[  
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由某人负担for ones account||for account of one e|ngnkf(G  
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按某人指示||列入某人帐户by order and for account of one R nf$  

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列入5月份帐目for May account Mrlv(1PQT  
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编入某中帐项下to pass to the account of||to place to the account of N&t+*kF_  
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寄出清算书to send in an account||to send in render an account {1V~`1(w  
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支票薄cheque book Em8C +EM  
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支票陈票人cheque drawer fE;<)tU  
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持票人cheque holder V!F# ek:  
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不记名支票cheque to bearer||bearer cheque dtw4cG  
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记名支票||认人支票cheque to order 7Rf${Wv0  
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到期支票antedated cheque )V<ML7_?  
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未到期支票postdated cheque >weY_%a  
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保付支票certified cheque +,&8U&~`  
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未获兑现支票，退票returned cheque \YE(E04w57  
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横线支票crossed cheque Nv@SpV'  
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普通横线general crossing ~ [k0ay  
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特别横线special crossing eM";P/XaX  
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空白支票blank cheque B|9)4f&\=R  
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失效支票，过期支票stale cheque ]W^F!p~eC  
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普通支票open cheque &\8qN_`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a<c]N:1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #NU@7Q[4  
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支票换现金||兑现to cash a cheque *3.K; Ic;  
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清理票款to clear a cheque = '!E;  
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保证兑现to certify a cheque +,7nsWV  
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填写支票数额to fill up a cheque " pg5w  

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支票上划线to cross a cheque i}u,_ }  
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开发支票to make out a cheque s2Z'_rT  
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签发支票，开立支票to draw a cheque||to issue a cheque [3K& cX}B  
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透支支票to overdraw a cheque m afnkQU  
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背书支票to endorse a cheque e1<9:h+  
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请付票款||清付票款to pay a cheque||to honour a cheque V7 OhOLK8  
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支票退票to dishonour a cheque */_$' /qV  
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拒付支票to refuse a cheque <)$e*HrI  
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拒付支票to stop payment of a cheque M!`&Z9N  
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提示要求付款to present for payment x'v-]C(@  
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见票即付持票人payable to bearer 
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支付指定人payable to order **CGkL  
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已过期||无效out of date||stale +<T361eyY  
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请给出票人R/D||refer to drawer }U^i
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6T5\zInd  
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文字与数字不一致words and figures differ rA|&G'
  
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支票 gg.lajX  
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时间已过account closed o?d`o$  
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时间已过effects not cleared [4Q;5 'Dj  
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停止付款payment stopped M}`T-"
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支票毁损cheque mutilated od^o9(.W^  
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汇款||寄钱to remit||to send money i&-g  
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寄票供取款||支票支付to send a cheque for payment 6A4{6B  
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寄款人a remitter YpvFv-  

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收款人a remittee bRJ]avR  
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国外汇票foreign Bill (\4YBaGd  
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国内汇票inland Bill Q) iN_|  
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跟单汇票documentary bill ||;a#FZ^  
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空头汇票accommodation bill Bm;@}Ly=G  
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原始汇票original bill CYNpbv  
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改写||换新票据renewed bill V6b)  
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即期汇票sight bill||bill on demand 30h1)nQ$h}  
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…days after date||…days after date…日后付款 9|hPl-. .W  
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…months after date||…months after date…月后付款 jqy?Od)  
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见票后…日付款…days after sight||…days sight Zx,aj  
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见票后…月付款…months after sight||…months sight Gp))1
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同组票据set of bills  S?m4  
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单张汇票sola of exchange||sole of exchange _:9-x;0H2  
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远期汇票usance bill||bill at usance \JEI+A PY*  
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长期汇票long bill K\>CXa  
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短期汇票short bill #&c}in"!  
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逾期汇票overdue bill o Gi{d5  
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宽限日期days of grace )|@UY(VZ^  
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电汇telegraphic transfer （T.T） yasKU6^R'  
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邮汇postal order||postal note （Am.）||post office order||money order Qf]ACN  
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本票promissory note （P/N） -!]dU`:(X  
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押汇负责书||押汇保证书letter of hypothecation # 5x[Z[m  
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副保||抵押品||付属担保物collateral security 7)Rx-  
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担保书trust receipt||letter of indemnity nP>*0Fq  
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承兑||认付acceptance UC34AKm  
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单张承兑general acceptance /IC7q?avQN  
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有条件承兑qualified acceptance |mfQmFF  
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附条件认付conditional acceptance mq?5|`  
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部分认付partial acceptance   3~4e\xL