[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。   Tkf JC|6  
会计报表statement of account R8![ $mkU  
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往来帐目account current , UiA?7k  
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现在往来帐||存款额current accout ~gJJ@j 0n  
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销货帐account sales T99\R%  
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共同计算帐项joint account tEE4"OAy  
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未决帐项outstanding account |VxO ,[~  
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贷方帐项credit account||creditor account 1'Y7h;\~\  
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借方帐项debit account||debtor account C6ry]R@  
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应付帐||应付未付帐account payable ~![J~CkPS  
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应收帐||应收未收帐account receivable `@)>5gW&p  
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新交易||新帐new account lPO+dm  
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未决帐||老帐old account .5K }R<  
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现金帐cash account 3tu:Vc.:M  
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流水帐running account |O4LR,{G.w  
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暂记帐||未定帐suspense account o`+$h:zm@  
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过期帐||延滞帐overdue account||pastdue account :Cdqj0O3u  
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杂项帐户sundry account vtu!* 7m  
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详细帐单||明细表detail account 2.PZtl  
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呆帐bad account N.D7  
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会计项目title of account }8&?  
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会计薄||帐薄account-book Q@0Zh,l  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered H9%[! RF  
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明细帐account stated v9 *WM3  
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与…银行开立一户头to open an account with nI7v:h4  
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与…银行建立交易to keep account with ;6}> Shs  
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继续记帐to keep account 9
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与…有交易to have an account with 9}A\BhtiM  
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作成会计帐||有往来帐项to make out an account with a^g}Z7D'T  
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清算||清理债务to make up an account 8DkZ@}  
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清洁帐目||与…停止交易to close ones account with 9Ecc~'f  
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结帐to close an account 3R<
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清理未付款to ask an account||to demand an account ZxAk  
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结清差额to balance the account with }CM#
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清算to settle an account||to liquidate an account||to square an account #'4Psz  
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审查帐目||监查帐目to audit an account cb }OjM F  
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检查帐目to examine an account ?{%"v\w  
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转入A的帐户to charge the amount to As account "u)L e6.  
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以计帐方式付款to pay on account K!(hj '0.  
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代理某人||为某人on ones account||on account of one ujf7r`;u.  
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为自己计算||独立帐目on ones own account [e o=  
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由某人收益并负风险on ones account and risk||for ones account and risk 0|ekwTx.  
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由某人负担for ones account||for account of one {a
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按某人指示||列入某人帐户by order and for account of one [-Xah]g  

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列入5月份帐目for May account X6=o vm  
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编入某中帐项下to pass to the account of||to place to the account of 5> !N)pA  
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寄出清算书to send in an account||to send in render an account '7g]@ Q7  
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支票薄cheque book 6{I6'+K~  
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支票陈票人cheque drawer YF>15{H  
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持票人cheque holder 39I|.B"  
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不记名支票cheque to bearer||bearer cheque Gl"hn  
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记名支票||认人支票cheque to order Y#+Ws0wN  
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到期支票antedated cheque U;0:@.q  
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未到期支票postdated cheque Ti7 @{7>  
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保付支票certified cheque ;- _ZWk]  
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未获兑现支票，退票returned cheque \UX9[5|  
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横线支票crossed cheque 1K(mdL{m5  
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普通横线general crossing ya[f?0b0  
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特别横线special crossing lBm`W]3T  
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空白支票blank cheque PKC0Dt;F.  
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失效支票，过期支票stale cheque k_uI&,  
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普通支票open cheque s=5k7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C`.eJF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sjb.Ezoq3  
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支票换现金||兑现to cash a cheque }q'IY:r  
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清理票款to clear a cheque pzoh9}b
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保证兑现to certify a cheque iSR"$H{  
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填写支票数额to fill up a cheque *9xxX,QT8Q  
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支票上划线to cross a cheque ~d1=_p:~T  
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开发支票to make out a cheque ]7>#YKH.  
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签发支票，开立支票to draw a cheque||to issue a cheque UKV<Ye|  
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透支支票to overdraw a cheque EJMd[hMhe  
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背书支票to endorse a cheque I)vR  
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请付票款||清付票款to pay a cheque||to honour a cheque nM:<l}~v{  
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支票退票to dishonour a cheque i+in?!@G:  
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拒付支票to refuse a cheque .0RQbc9  
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拒付支票to stop payment of a cheque 'J-a2oiM(  
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提示要求付款to present for payment o _l_Yi  
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见票即付持票人payable to bearer F[%k;aJ  
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支付指定人payable to order ^BRqsVw9  
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已过期||无效out of date||stale k'N``.  

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请给出票人R/D||refer to drawer Y@#N_]oXj  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ",vK~m2W_  
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文字与数字不一致words and figures differ 3h=kn@I  
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支票 czu9a"M>X  
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时间已过account closed y9R
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时间已过effects not cleared 5fiWo^s}  
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停止付款payment stopped R6fkc^  
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支票毁损cheque mutilated <&) hg:  
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汇款||寄钱to remit||to send money ^W:a7cMw  
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寄票供取款||支票支付to send a cheque for payment ^zO{Aks  
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寄款人a remitter < B]qqqP  
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收款人a remittee F$ G)vskd  
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国外汇票foreign Bill l P=I0A -  
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国内汇票inland Bill GfK%UZ$C  
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跟单汇票documentary bill S g1[p#U  
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空头汇票accommodation bill pA_u;*  
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原始汇票original bill >M{98NH  
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改写||换新票据renewed bill Km= Y^x0  
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即期汇票sight bill||bill on demand y_n4Y[4g  
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…days after date||…days after date…日后付款 m`8{arz2  
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…months after date||…months after date…月后付款 Pm2LB<qS  
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见票后…日付款…days after sight||…days sight 6U8esPs,  
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见票后…月付款…months after sight||…months sight ju[y-am$/  
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同组票据set of bills R8lja%+0$  
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单张汇票sola of exchange||sole of exchange .kuNn-$  
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远期汇票usance bill||bill at usance <Bn0wr8)\  
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长期汇票long bill I`IW^eZM  
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短期汇票short bill 5 S
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逾期汇票overdue bill 4*f+np  
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宽限日期days of grace 8,h!&9  
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电汇telegraphic transfer （T.T） oKz!Xu%Hl  
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邮汇postal order||postal note （Am.）||post office order||money order <a_(qh@B  
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本票promissory note （P/N） [8Z#HjhQ  
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押汇负责书||押汇保证书letter of hypothecation ) 5Ij  
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副保||抵押品||付属担保物collateral security &
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担保书trust receipt||letter of indemnity c]U+6JH  
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承兑||认付acceptance |Axbx?  
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单张承兑general acceptance >tMI%r  
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有条件承兑qualified acceptance @U?&1.\  
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附条件认付conditional acceptance Ax=)J{4v  
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部分认付partial acceptance   z"QtP[_m