[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。   LJ?7W,?  
会计报表statement of account zQ~nS   
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往来帐目account current -VL3em|0  
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现在往来帐||存款额current accout ^)WGc/  
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销货帐account sales (Q&Z/Fe  
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共同计算帐项joint account o/&Q^^Xj^~  
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未决帐项outstanding account SyI#Q[f'_  
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贷方帐项credit account||creditor account 0[^f9NZ>-  
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借方帐项debit account||debtor account /}Max@.`  
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应付帐||应付未付帐account payable C 7v 8  
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应收帐||应收未收帐account receivable [dL#0~CL$  
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新交易||新帐new account 7C=t19&R'  
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未决帐||老帐old account vb# d%1b5  
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现金帐cash account n<MH\.!tM  
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流水帐running account k z<We/  
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暂记帐||未定帐suspense account ^$VOC>>9  
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过期帐||延滞帐overdue account||pastdue account 94Z~]C  
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杂项帐户sundry account Y<l{DmrsA  
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详细帐单||明细表detail account Ao2t=vg  
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呆帐bad account C,.$g>)MZK  
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会计项目title of account \)pk/  
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会计薄||帐薄account-book Z8Qmj5'[  
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营业报告书||损益计算表account of budiness||business report s+l)Q  
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借贷细帐||交验帐account rendered SnRk ` 5t  
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明细帐account stated a~jM^b;VN  
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与…银行开立一户头to open an account with F<VoPqHq  
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与…银行建立交易to keep account with 0P_q
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继续记帐to keep account FMhSHa/B  
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与…有交易to have an account with W{B)c?G]  
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作成会计帐||有往来帐项to make out an account with Ev+m+  
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清算||清理债务to make up an account kqdF)Wa am  
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清洁帐目||与…停止交易to close ones account with v0v%+F#>@  
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结帐to close an account $ReoIU^<  
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清理未付款to ask an account||to demand an account >LS*G qjq  
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结清差额to balance the account with rRgP/E#_  
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清算to settle an account||to liquidate an account||to square an account fg}&=r  
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审查帐目||监查帐目to audit an account kIR?r0_<G6  
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检查帐目to examine an account o$disJ  
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转入A的帐户to charge the amount to As account ?7n(6kmj4Q  
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以计帐方式付款to pay on account N i\*<:_  
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代理某人||为某人on ones account||on account of one 0uZ'j  
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为自己计算||独立帐目on ones own account 8~q%H1[I\N  
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由某人收益并负风险on ones account and risk||for ones account and risk n+Bh-aV  
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由某人负担for ones account||for account of one \*24NB  
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按某人指示||列入某人帐户by order and for account of one e<Pbsj  
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列入5月份帐目for May account ^&nC)T<w  
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编入某中帐项下to pass to the account of||to place to the account of HkgmZw,  
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寄出清算书to send in an account||to send in render an account Lbo8>L(  
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支票薄cheque book
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支票陈票人cheque drawer -85]x)JE  
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持票人cheque holder ulcm  
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不记名支票cheque to bearer||bearer cheque q(N2#
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记名支票||认人支票cheque to order a,B2;4"  
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到期支票antedated cheque 0zSRk]i.f  

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未到期支票postdated cheque *6Ojv- G|5  
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保付支票certified cheque {i:5XL   
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未获兑现支票，退票returned cheque
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横线支票crossed cheque `5y+3v~"  
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普通横线general crossing W{0gtT0  
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特别横线special crossing n?@3+wG  
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空白支票blank cheque *O`76+iZ|_  
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失效支票，过期支票stale cheque c|f)k:Q  
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普通支票open cheque a59l"b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0(owFNUBs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges mY+.(N7m  
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支票换现金||兑现to cash a cheque ?K<m.+4b*y  
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清理票款to clear a cheque $Cr? }'a  
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保证兑现to certify a cheque <h_lc}o/  
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填写支票数额to fill up a cheque )N{Qpbh  
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支票上划线to cross a cheque RvL-SI%E  
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开发支票to make out a cheque E'p5  
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签发支票，开立支票to draw a cheque||to issue a cheque %eoO3"//  
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透支支票to overdraw a cheque M) 9Ss  
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背书支票to endorse a cheque f1Ruaz-  
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请付票款||清付票款to pay a cheque||to honour a cheque HYgq@47$[  
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支票退票to dishonour a cheque zosJ=$L  
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拒付支票to refuse a cheque |H&2[B"
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拒付支票to stop payment of a cheque {z?e<  
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提示要求付款to present for payment dBY,&=T
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见票即付持票人payable to bearer Oy$*ZG)  
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支付指定人payable to order f>
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已过期||无效out of date||stale kS[xwbE  
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请给出票人R/D||refer to drawer UJ1Ui'a(!!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gW'aK>*c  
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文字与数字不一致words and figures differ !+&"y K@J  
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支票 [gFpFz|b<  
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时间已过account closed g7@G&Ro9J\  
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时间已过effects not cleared A!&p,KfT5+  
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停止付款payment stopped V*SKWP  
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支票毁损cheque mutilated lN*O</L,"  
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汇款||寄钱to remit||to send money XHcT7}]  
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寄票供取款||支票支付to send a cheque for payment cf?*6q?n  
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寄款人a remitter SU9qF73Y  
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收款人a remittee fgYdKv8  
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国外汇票foreign Bill OoTMvZ
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国内汇票inland Bill wND0KiwH  
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跟单汇票documentary bill #jn6DL@[{  
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空头汇票accommodation bill ?khwupdi  
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原始汇票original bill ;*ebq'D([  
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改写||换新票据renewed bill .w2X24Mmb  
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即期汇票sight bill||bill on demand !4 `any  
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…days after date||…days after date…日后付款 +O>1Ed  
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…months after date||…months after date…月后付款 S*~v9+  
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见票后…日付款…days after sight||…days sight 1V(tt{  
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见票后…月付款…months after sight||…months sight Tx"}]AyB6  
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同组票据set of bills d51l7't  
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单张汇票sola of exchange||sole of exchange KY$
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远期汇票usance bill||bill at usance !Ziq^o.  
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长期汇票long bill d[;=X.fZ2  
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短期汇票short bill Av[L,4A  
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逾期汇票overdue bill aR30wxW&)  
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宽限日期days of grace xh Sp<|X_  
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电汇telegraphic transfer （T.T） \v.16obH  
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邮汇postal order||postal note （Am.）||post office order||money order Zn&S7a>7  
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本票promissory note （P/N） >e
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押汇负责书||押汇保证书letter of hypothecation qXmkeidb&W  
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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 3uA%1 E  
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承兑||认付acceptance  mD`
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单张承兑general acceptance ;~Y0H9`  
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有条件承兑qualified acceptance 3x2*K_A5:Q  
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附条件认付conditional acceptance g2;!AI5f  
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部分认付partial acceptance   `0a=A#]1o