[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。   *<w3" iq  
会计报表statement of account T
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往来帐目account current
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现在往来帐||存款额current accout %
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销货帐account sales Il|GCj*N  
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共同计算帐项joint account }N@n{bu+  
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未决帐项outstanding account <H!O:Mf_p  
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贷方帐项credit account||creditor account s~=g*99H  
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借方帐项debit account||debtor account Q~8y4=|#CY  
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应付帐||应付未付帐account payable  C[R`Ml  
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应收帐||应收未收帐account receivable pG~'shD~Dn  
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新交易||新帐new account jK e.gA  
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未决帐||老帐old account 9Eu #lV  
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现金帐cash account vn``0
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流水帐running account svqvG7   
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暂记帐||未定帐suspense account !:dL~n  
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过期帐||延滞帐overdue account||pastdue account LfHzT<)|  
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杂项帐户sundry account f0u56I9  
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详细帐单||明细表detail account z,avQR&  
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呆帐bad account x^X$M$o,l  
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会计项目title of account McP~}"!^  
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会计薄||帐薄account-book Tt%}4{"  
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营业报告书||损益计算表account of budiness||business report BJgDo  
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借贷细帐||交验帐account rendered ewym1}o  
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明细帐account stated p/3B
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与…银行开立一户头to open an account with 5uttv:@=  
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与…银行建立交易to keep account with AEqq1A
 
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继续记帐to keep account  NpR6  
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与…有交易to have an account with V^2-_V]8  
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作成会计帐||有往来帐项to make out an account with Pin/qp&Fa8  
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清算||清理债务to make up an account Vo > Xp  
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清洁帐目||与…停止交易to close ones account with 7wi%j!
 
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结帐to close an account >)3VbO  
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清理未付款to ask an account||to demand an account OD|1c6+X  
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结清差额to balance the account with F. T@)7  
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清算to settle an account||to liquidate an account||to square an account 'HB~Dbq`V  
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审查帐目||监查帐目to audit an account eXG57<t ON  
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检查帐目to examine an account y\z > /q  
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转入A的帐户to charge the amount to As account !FP"M+  
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以计帐方式付款to pay on account (Fqa][0  
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代理某人||为某人on ones account||on account of one jb 3.W  
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为自己计算||独立帐目on ones own account MA6P"?  
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由某人收益并负风险on ones account and risk||for ones account and risk WIG=D{\Yx  
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由某人负担for ones account||for account of one r--;yEjWE  
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按某人指示||列入某人帐户by order and for account of one `:4MMr91  
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列入5月份帐目for May account \xeVDKJH+n  
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编入某中帐项下to pass to the account of||to place to the account of zAI|Jv@  
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寄出清算书to send in an account||to send in render an account lM+ xU;  
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支票薄cheque book IfB/O.;Kz  
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支票陈票人cheque drawer y;:]F|%<  
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持票人cheque holder zp
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不记名支票cheque to bearer||bearer cheque xx0k$Dqt2I  
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记名支票||认人支票cheque to order \n;g2/VjO  
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到期支票antedated cheque JaFUcpZk$  
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未到期支票postdated cheque /W0E(8:C)  
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保付支票certified cheque `[bJYZBc2  
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未获兑现支票，退票returned cheque Vpw[B.v  
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横线支票crossed cheque Y-= /,   
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普通横线general crossing Uh%6LPg^  
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特别横线special crossing ZqFUPHc  
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空白支票blank cheque 6: GN(R$0  
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失效支票，过期支票stale cheque $Ba`VGP>)3  
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普通支票open cheque mQL8QW[c  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k5C>_( A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "&}mAWT%If  
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支票换现金||兑现to cash a cheque RRNH0-D1l  
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清理票款to clear a cheque j $KM9  
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保证兑现to certify a cheque )#Y|ngZ_>  
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填写支票数额to fill up a cheque (%.</|u  
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支票上划线to cross a cheque `TOX1cmw  
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开发支票to make out a cheque C9GU6Ao  
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签发支票，开立支票to draw a cheque||to issue a cheque juR  
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透支支票to overdraw a cheque X4XFu  
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背书支票to endorse a cheque Ja^7$WY
 
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请付票款||清付票款to pay a cheque||to honour a cheque EUJ1RhajF  
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支票退票to dishonour a cheque h 3eGq:!9  
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拒付支票to refuse a cheque ;b{pzIe=F  
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拒付支票to stop payment of a cheque S(@*3]!q  
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提示要求付款to present for payment
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见票即付持票人payable to bearer Z5"!0B^ j  
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支付指定人payable to order >DSNKU+j  
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已过期||无效out of date||stale MR^umLM88  
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请给出票人R/D||refer to drawer XHwZ+=v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zsR  wF  
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文字与数字不一致words and figures differ ?NL&x  
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支票 {9m!UlTtw  
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时间已过account closed a# OhWqu$  
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时间已过effects not cleared 2V=FWuXC"  
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停止付款payment stopped :yFTaniJ'.  
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支票毁损cheque mutilated f:JYG]E&  
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汇款||寄钱to remit||to send money s[{:>~{iq  
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寄票供取款||支票支付to send a cheque for payment !4b;>y=m  
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寄款人a remitter 2y .-4?e  
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收款人a remittee ^V0{Ew/x  
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国外汇票foreign Bill JK^
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国内汇票inland Bill w7*b}D@65\  
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跟单汇票documentary bill 8ZDqqz^C0  
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空头汇票accommodation bill ;]#4p8lh+  
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原始汇票original bill %]:vT
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改写||换新票据renewed bill i&s=!`  
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即期汇票sight bill||bill on demand by:xD25  
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…days after date||…days after date…日后付款 N mjBJ_G  
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…months after date||…months after date…月后付款 n+F-,=0  
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见票后…日付款…days after sight||…days sight 4[V6so0  
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见票后…月付款…months after sight||…months sight r1[T:B'  
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同组票据set of bills Q,qylL  
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单张汇票sola of exchange||sole of exchange ^~1@HcJo  
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远期汇票usance bill||bill at usance
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长期汇票long bill 4hr+GO@o(  
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短期汇票short bill m?CjYqvf  
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逾期汇票overdue bill @
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宽限日期days of grace gwjv&.T6^  
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电汇telegraphic transfer （T.T） bL#TR;*]  
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邮汇postal order||postal note （Am.）||post office order||money order V1V4
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本票promissory note （P/N） BTQC1;;N  
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押汇负责书||押汇保证书letter of hypothecation 'WgwLE_  
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副保||抵押品||付属担保物collateral security -~aEqj#?  
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担保书trust receipt||letter of indemnity EqU[mqeF  
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承兑||认付acceptance )_ u'k /  
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单张承兑general acceptance 3"%44'  
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有条件承兑qualified acceptance ^%@.Vvz<  
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附条件认付conditional acceptance :!\./z8v  
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部分认付partial acceptance   p7tC~]r:L