[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。   Z]tz<YSkG  
会计报表statement of account ?V0IryF;  
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往来帐目account current
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现在往来帐||存款额current accout 8L:0Wp  
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销货帐account sales ;.iy{&$  
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共同计算帐项joint account ,q4Y N-3  
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未决帐项outstanding account YJ6Xq||_  
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贷方帐项credit account||creditor account O?@AnkOhn  
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借方帐项debit account||debtor account `sSI;+  
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应付帐||应付未付帐account payable Na4\)({  
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应收帐||应收未收帐account receivable V[#jrwhA  
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新交易||新帐new account OF}vY0oiw?  
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未决帐||老帐old account m}rUc29cS,  
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现金帐cash account hDCR>G  
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流水帐running account H
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暂记帐||未定帐suspense account `j9 ;9^  
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过期帐||延滞帐overdue account||pastdue account "d%o%  
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杂项帐户sundry account r[K%8Y8`  
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详细帐单||明细表detail account *|Tx4Qt  
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呆帐bad account Qu|H_<8g  
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会计项目title of account yw\Q>~$n[=  
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会计薄||帐薄account-book qz95)  
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营业报告书||损益计算表account of budiness||business report nvbzCtC  
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借贷细帐||交验帐account rendered w{mw?0  
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明细帐account stated 7cB/G:{  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with F42<9)I  
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继续记帐to keep account JR8|!Of@B  
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与…有交易to have an account with 0<7sM#sI!  
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作成会计帐||有往来帐项to make out an account with k@ <dru  
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清算||清理债务to make up an account .fbY2b([  
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清洁帐目||与…停止交易to close ones account with FRuPv6  
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结帐to close an account 3m= _a  
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清理未付款to ask an account||to demand an account /v^'5j1o  
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结清差额to balance the account with 7mq&]4-G  
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清算to settle an account||to liquidate an account||to square an account  V1B!5N<  
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审查帐目||监查帐目to audit an account 9v_s_QkL2  
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检查帐目to examine an account ;+<IWDo  
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转入A的帐户to charge the amount to As account @oE 5JM  
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以计帐方式付款to pay on account /1MmOB  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account nS04Ha  
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由某人收益并负风险on ones account and risk||for ones account and risk X >8,C^~$1  
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由某人负担for ones account||for account of one Z+&V >  
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按某人指示||列入某人帐户by order and for account of one %"0,o$  
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列入5月份帐目for May account m+0yf(w  
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编入某中帐项下to pass to the account of||to place to the account of +nE>)ZH  
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寄出清算书to send in an account||to send in render an account J,F1Xmr4  
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支票薄cheque book uzBQK  
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支票陈票人cheque drawer $fmTa02q>  
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持票人cheque holder Cz0FA]-g  
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不记名支票cheque to bearer||bearer cheque >v] ^nJl  
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记名支票||认人支票cheque to order k =5k)} i  
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到期支票antedated cheque o-\h;aQJ  
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未到期支票postdated cheque /eV)5`V  
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保付支票certified cheque AY /9Io
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未获兑现支票，退票returned cheque Q
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横线支票crossed cheque \u,CixV=  
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普通横线general crossing 1#vu)a1+b  
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特别横线special crossing 0z>IYw|UB  
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空白支票blank cheque %3`* )cp@  
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失效支票，过期支票stale cheque A[l )>:  
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普通支票open cheque I'5[8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OLx;j+p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >#h,q|B  
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支票换现金||兑现to cash a cheque Zq4%O7%  
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清理票款to clear a cheque M[qhy.  
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保证兑现to certify a cheque b}(c'W*z%  
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填写支票数额to fill up a cheque ]EK(k7nH  
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支票上划线to cross a cheque 1V]ws}XW  
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开发支票to make out a cheque /SJ><  
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签发支票，开立支票to draw a cheque||to issue a cheque r],%:imGr  
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透支支票to overdraw a cheque 0xZ^ f}@L  
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背书支票to endorse a cheque >&\.{ aj  
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请付票款||清付票款to pay a cheque||to honour a cheque gaC4u,Zb  
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支票退票to dishonour a cheque oAifM1*0  
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拒付支票to refuse a cheque j|8!gW  
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拒付支票to stop payment of a cheque ;1yF[<a  

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提示要求付款to present for payment ]gX8z#*k  
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见票即付持票人payable to bearer X2I_,k'fQ  
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支付指定人payable to order ;o)'dK  
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已过期||无效out of date||stale QuMv1)n  
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请给出票人R/D||refer to drawer <V}q8k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %}H 2  
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支票 r[^. \&-  
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时间已过account closed &c"!Y)%G  
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时间已过effects not cleared yKrbGK*=_  
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停止付款payment stopped x&J\swN9  
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支票毁损cheque mutilated P5B,= K>r  
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汇款||寄钱to remit||to send money p),*4@2<  
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寄票供取款||支票支付to send a cheque for payment mzM95yQ^Z  
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寄款人a remitter f^hJAZ  
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收款人a remittee 3^&`E}r  
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国外汇票foreign Bill hR0a
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国内汇票inland Bill Go: (R {P  
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跟单汇票documentary bill 4?@#w>(  
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空头汇票accommodation bill UMNNAX  
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原始汇票original bill >*O5Ry:4  
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改写||换新票据renewed bill '^WR5P<8c  
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即期汇票sight bill||bill on demand LzLJ6A>;R  
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…days after date||…days after date…日后付款 9'~qA(=.?  
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…months after date||…months after date…月后付款 7=X6_AD  
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见票后…日付款…days after sight||…days sight hTZ6@i/pS  
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见票后…月付款…months after sight||…months sight u:(=gj,~
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同组票据set of bills H@zv-{}T8  
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单张汇票sola of exchange||sole of exchange !E00I0W -h  
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远期汇票usance bill||bill at usance RYC%;h  
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长期汇票long bill RB
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短期汇票short bill #LR6wEk  
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逾期汇票overdue bill qx >Z@o
 
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宽限日期days of grace k"BM1-f  
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电汇telegraphic transfer （T.T） 4Vf-D% h>a  
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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） BgCEv"G5  
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押汇负责书||押汇保证书letter of hypothecation "GqasbX  
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副保||抵押品||付属担保物collateral security yswf2F  
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担保书trust receipt||letter of indemnity yMgS0  
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承兑||认付acceptance ky]L`
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单张承兑general acceptance %3HF_DNOY=  

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有条件承兑qualified acceptance G [yI[7=d  
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附条件认付conditional acceptance KlwBoC/{K  
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部分认付partial acceptance   kk
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