[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。   eM1;Nl  
会计报表statement of account c^[1]'y  
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往来帐目account current .^`a6>EQ)|  
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现在往来帐||存款额current accout sh))[V"8  
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销货帐account sales \,cKt_{ u  
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共同计算帐项joint account b\|p  
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未决帐项outstanding account MCrO]N($b  
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贷方帐项credit account||creditor account t ]I(98pY  

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借方帐项debit account||debtor account a^}P_hg}-  
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应付帐||应付未付帐account payable t>h i$NX{p  
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应收帐||应收未收帐account receivable ; # ?0#):-  
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新交易||新帐new account U!I_i*:U  
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未决帐||老帐old account [Fj#7VZK  
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现金帐cash account yjFQk,A  
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流水帐running account 1 l*(8!_  
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暂记帐||未定帐suspense account _NqT8C4C  
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过期帐||延滞帐overdue account||pastdue account "oXAIfU#T  
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杂项帐户sundry account w~KBk)!*  
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详细帐单||明细表detail account Hi" n GH  
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呆帐bad account -Fc#  
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会计项目title of account nzJi)A./  
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会计薄||帐薄account-book jLS]^|  
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营业报告书||损益计算表account of budiness||business report PZg]zz=V4  
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借贷细帐||交验帐account rendered |b~g^4  
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明细帐account stated Jd2Y)  
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与…银行开立一户头to open an account with I"<
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与…银行建立交易to keep account with E^W*'D  
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继续记帐to keep account +9rbQ?'  
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与…有交易to have an account with o? "@9O?  
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作成会计帐||有往来帐项to make out an account with #|h8u`  
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清算||清理债务to make up an account J,KTc'[  
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清洁帐目||与…停止交易to close ones account with MJpTr5Vs  
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结帐to close an account zR_l^NK  
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清理未付款to ask an account||to demand an account p&doQh
  
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结清差额to balance the account with HTp
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清算to settle an account||to liquidate an account||to square an account )?y"NVc*  
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审查帐目||监查帐目to audit an account urjp&L&  
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检查帐目to examine an account qqred>K  
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转入A的帐户to charge the amount to As account c4W"CD;D  
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以计帐方式付款to pay on account U<byR!qLie  
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代理某人||为某人on ones account||on account of one k5CIU}
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为自己计算||独立帐目on ones own account kIo?<=F8T  
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由某人收益并负风险on ones account and risk||for ones account and risk wj~8KHan  
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由某人负担for ones account||for account of one 1h{_v!X  
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按某人指示||列入某人帐户by order and for account of one ]TN}`]  
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列入5月份帐目for May account u?/]"4
  
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编入某中帐项下to pass to the account of||to place to the account of %)]RM/e8  
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寄出清算书to send in an account||to send in render an account Yb*}2  
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支票薄cheque book 2YQ$hL~  
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支票陈票人cheque drawer )qe o`4+y  
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持票人cheque holder ) 'KHUa9  
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不记名支票cheque to bearer||bearer cheque !s:|Ddv  
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记名支票||认人支票cheque to order cj)~7 WF  
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到期支票antedated cheque 52,a5TVG  
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未到期支票postdated cheque AF}HS8
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保付支票certified cheque ,58[WZ
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未获兑现支票，退票returned cheque =&'j;j  
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横线支票crossed cheque '*:YC  
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普通横线general crossing }m?L/Y'}  
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特别横线special crossing D~Su822  
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空白支票blank cheque sC j3h  
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失效支票，过期支票stale cheque wJ}8y4O!N  
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普通支票open cheque .Qaqkb-Ty  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BB-`=X~:m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4 ClW*l  
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支票换现金||兑现to cash a cheque 'ySWf,Q^  
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清理票款to clear a cheque *{ .u\ BL5  
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保证兑现to certify a cheque q>Y_I<
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填写支票数额to fill up a cheque g\ke,r6  
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支票上划线to cross a cheque P<bA~%<7"[  
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开发支票to make out a cheque j*P@]&e7d  
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签发支票，开立支票to draw a cheque||to issue a cheque Y.-i;Mmu  
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透支支票to overdraw a cheque REHfk6YE  
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背书支票to endorse a cheque /({5x[  
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请付票款||清付票款to pay a cheque||to honour a cheque *F
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支票退票to dishonour a cheque ;R/=9l  
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拒付支票to refuse a cheque Am-JB
 
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拒付支票to stop payment of a cheque !Qn:PSk  
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提示要求付款to present for payment K5!k06;s  
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见票即付持票人payable to bearer *#~3\{  
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支付指定人payable to order V<+d o|@F  
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已过期||无效out of date||stale $vicxE~-E  
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请给出票人R/D||refer to drawer I/fERnHM/+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i |cSO2O+  
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文字与数字不一致words and figures differ n&k1'KL&  
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支票 t hTY('m  
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时间已过account closed -SZ^;t  
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时间已过effects not cleared r>A,7{  
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停止付款payment stopped Dtt[a  
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支票毁损cheque mutilated d%\en&:la  
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汇款||寄钱to remit||to send money /5EM;Mx  
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寄票供取款||支票支付to send a cheque for payment !*'uPw:l2  
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寄款人a remitter ]|@RWzA  
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收款人a remittee H3nx8R$j](  
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国外汇票foreign Bill 2<y!3OeN  
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国内汇票inland Bill OjcxD5"v9  
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跟单汇票documentary bill Wz`MEyj  
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空头汇票accommodation bill )#%k/4(Y  
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原始汇票original bill %3M1zZY  
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改写||换新票据renewed bill KP(RK4F  
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即期汇票sight bill||bill on demand iaPrkMhd  
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…days after date||…days after date…日后付款 2K0HN  
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…months after date||…months after date…月后付款 G}<%%U D  
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见票后…日付款…days after sight||…days sight x%Ivd  
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见票后…月付款…months after sight||…months sight 'mx_]b^O  
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同组票据set of bills 1#9qP~#]'{  
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单张汇票sola of exchange||sole of exchange gb:)t}|  
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远期汇票usance bill||bill at usance K89 AZxH  
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长期汇票long bill ~`-z"zM:p  
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短期汇票short bill OJ0Dw*K<  
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逾期汇票overdue bill N4y$$.uv2  
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宽限日期days of grace LU "e9  
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电汇telegraphic transfer （T.T） E5@U~|V[  
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邮汇postal order||postal note （Am.）||post office order||money order 5T]GyftFV  
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本票promissory note （P/N） 7/^`y')  
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押汇负责书||押汇保证书letter of hypothecation XHq8p[F  
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副保||抵押品||付属担保物collateral security hN% h.
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担保书trust receipt||letter of indemnity !L5[s  
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承兑||认付acceptance 8p3pw=p  
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单张承兑general acceptance 6.fahg?E  
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有条件承兑qualified acceptance mRIW9V  
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附条件认付conditional acceptance N?j,'gy4  
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部分认付partial acceptance   /mST<{(_G\