[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。   pR$(V4>  
会计报表statement of account #B;P4n3  
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往来帐目account current
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现在往来帐||存款额current accout Kcm+%p^  
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销货帐account sales `gX|q3K\s  
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共同计算帐项joint account 1
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未决帐项outstanding account 0~bUW V  
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贷方帐项credit account||creditor account F_Y]>,U  
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借方帐项debit account||debtor account Ix-Mp   
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应付帐||应付未付帐account payable %L=e%E=m  
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应收帐||应收未收帐account receivable 3`bQ0-D;  
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新交易||新帐new account  6:zPWJB  
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未决帐||老帐old account duaF?\vv  
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现金帐cash account E_ wVAz3  
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流水帐running account ,"EaZ/Bl/  
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暂记帐||未定帐suspense account 6u, g  
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过期帐||延滞帐overdue account||pastdue account U#z"t&o=L  
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杂项帐户sundry account JP>EW& M  
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详细帐单||明细表detail account 4|?(LHBD)  
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呆帐bad account 2u]G]:ml  
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会计项目title of account o@)Fy51DD  
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会计薄||帐薄account-book &{Z+p(3Gj  
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营业报告书||损益计算表account of budiness||business report -HF?1c  
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借贷细帐||交验帐account rendered O~5t[  
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明细帐account stated a4s't% P  

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与…银行开立一户头to open an account with S<T'B0r8  
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与…银行建立交易to keep account with "}X+vd``  
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继续记帐to keep account ~7b#BXzP  
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与…有交易to have an account with d./R;Z- I{  
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作成会计帐||有往来帐项to make out an account with f}yRTR GJv  
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清算||清理债务to make up an account |dxWO  
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清洁帐目||与…停止交易to close ones account with Fug4u?-n  
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结帐to close an account B9,39rG/7+  
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清理未付款to ask an account||to demand an account =oV C*b  
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结清差额to balance the account with ^P{y^@XI  
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清算to settle an account||to liquidate an account||to square an account ~0+<-T  
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审查帐目||监查帐目to audit an account Ytc[ kp  
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检查帐目to examine an account >!qtue7B  
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转入A的帐户to charge the amount to As account _8

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以计帐方式付款to pay on account ;1yF[<a  
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代理某人||为某人on ones account||on account of one :@5{*o  
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为自己计算||独立帐目on ones own account CH(Y.Kj-  
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由某人收益并负风险on ones account and risk||for ones account and risk ]@21KO  
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由某人负担for ones account||for account of one 59$PWfi-\  
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按某人指示||列入某人帐户by order and for account of one oQpGa>6U&  
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列入5月份帐目for May account y$nI? :d  
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编入某中帐项下to pass to the account of||to place to the account of _\yR/W~  
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寄出清算书to send in an account||to send in render an account |wJdp,q R  
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支票薄cheque book 7bbFUUUG"  
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支票陈票人cheque drawer UW}@oP$r  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque m; 4ti9  
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记名支票||认人支票cheque to order j&/+/s9N  
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到期支票antedated cheque ks phO-  
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未到期支票postdated cheque L?;UcCB  
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保付支票certified cheque qov<@FvE0  
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未获兑现支票，退票returned cheque gi/k#3_m  
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横线支票crossed cheque 12L`
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普通横线general crossing XNx$^I=  
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特别横线special crossing ^1c7\"{  
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空白支票blank cheque )YwEl72c  
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失效支票，过期支票stale cheque NL `  
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普通支票open cheque } OnU32P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UMNNAX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >*O5Ry:4  
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支票换现金||兑现to cash a cheque wDoCc:  
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清理票款to clear a cheque sl$y&C-  
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保证兑现to certify a cheque 2P'Vp7f6 Y  
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填写支票数额to fill up a cheque tAep_GR  
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支票上划线to cross a cheque Kc^ctAk7;  
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开发支票to make out a cheque ("}Hs[  
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签发支票，开立支票to draw a cheque||to issue a cheque s8]%L4lvu  
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透支支票to overdraw a cheque r^"sZk#  
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背书支票to endorse a cheque <x ;g9Z>(  
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请付票款||清付票款to pay a cheque||to honour a cheque .
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支票退票to dishonour a cheque f`>\bdz  
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拒付支票to refuse a cheque BBX/&d8n  
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拒付支票to stop payment of a cheque IhSXU<]  
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提示要求付款to present for payment 9,Dw;|A]  
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见票即付持票人payable to bearer 9_&]7ABV  
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支付指定人payable to order E:\#Ur2  
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已过期||无效out of date||stale 9 s2z=^  
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请给出票人R/D||refer to drawer k-s|gC4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jgpF+V-n$  
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文字与数字不一致words and figures differ KV{  
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支票 ` -f\6r|:)  
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时间已过account closed \)Mz UOZn  
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时间已过effects not cleared ~/K'n  
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停止付款payment stopped \:Hh'-77q  
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支票毁损cheque mutilated ~>%%kQt  
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汇款||寄钱to remit||to send money _#<7s`i  
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寄票供取款||支票支付to send a cheque for payment #J$z0%P  
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寄款人a remitter - l0X]&Ex  
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收款人a remittee llpgi,-=  
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国外汇票foreign Bill XE:bYzH  
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国内汇票inland Bill ,Mn?h\  
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跟单汇票documentary bill S^SF!k=  
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空头汇票accommodation bill [g lhru=+  
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原始汇票original bill iuoZk5O  
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改写||换新票据renewed bill {MmK:C  
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即期汇票sight bill||bill on demand %uy?@e  
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…days after date||…days after date…日后付款 {mB &xz:b  
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…months after date||…months after date…月后付款 >m`<AynJ  
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见票后…日付款…days after sight||…days sight PWN$x`h g[  
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见票后…月付款…months after sight||…months sight ?~rz'Pu~  
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同组票据set of bills 0"xD>ue&  
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单张汇票sola of exchange||sole of exchange aumM\rY  
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远期汇票usance bill||bill at usance N/
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长期汇票long bill !wEz= i  
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短期汇票short bill 1<&nHFJ;[  
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逾期汇票overdue bill kZHIzU  
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宽限日期days of grace #(Ezt% ^  
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电汇telegraphic transfer （T.T） ];au! _ o  
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邮汇postal order||postal note （Am.）||post office order||money order QB#rf='  
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本票promissory note （P/N） xC.Tipn>  
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押汇负责书||押汇保证书letter of hypothecation WxI_w
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副保||抵押品||付属担保物collateral security ?cD2EX%(  
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担保书trust receipt||letter of indemnity t{Xf3.  
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承兑||认付acceptance kC4}@{4i  
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单张承兑general acceptance $kCLS7 *  
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有条件承兑qualified acceptance 'r_NA!R  
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附条件认付conditional acceptance fPu,@ L  
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部分认付partial acceptance   g6Nw].{