[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。   N` @W%  
会计报表statement of account b|\{ !N]  
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往来帐目account current @S/g,;7"  
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现在往来帐||存款额current accout G.A=hGw  
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销货帐account sales \}]=?}(  
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共同计算帐项joint account a+4`}:KA#  
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未决帐项outstanding account s0X/1Cq  
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贷方帐项credit account||creditor account L@d]RMNv  
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借方帐项debit account||debtor account 7$Z)fkx.  
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应付帐||应付未付帐account payable Mdy0!{d  
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应收帐||应收未收帐account receivable @4W\RwD  
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新交易||新帐new account &kr_CP:;  
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未决帐||老帐old account M;S-ESQ  
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现金帐cash account Kc-A-P &Ry  
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流水帐running account L&3Ar'  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account 9^C!,A{u4  
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杂项帐户sundry account u1pYlu9IW  
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详细帐单||明细表detail account Vqv2F @.  
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呆帐bad account +=29y@c  
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会计项目title of account *{D:1S
  
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会计薄||帐薄account-book E6wST@r  
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营业报告书||损益计算表account of budiness||business report 48"Y-TV  
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借贷细帐||交验帐account rendered (j"~]T!)1  
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明细帐account stated C_khd"  
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与…银行开立一户头to open an account with Iz$W3#hi  
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与…银行建立交易to keep account with MFdFZkpiV  
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继续记帐to keep account 3b[[2x_UU  
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与…有交易to have an account with Qc =lf$  
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作成会计帐||有往来帐项to make out an account with sT"tS>  
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清算||清理债务to make up an account `q{'_\gVt(  
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清洁帐目||与…停止交易to close ones account with u9~V2>r\  
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结帐to close an account xA1pDrfC/  
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清理未付款to ask an account||to demand an account D2*Q1n  
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结清差额to balance the account with g<0%-p  
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清算to settle an account||to liquidate an account||to square an account gl{PLLe[}  
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审查帐目||监查帐目to audit an account ^|12~d_.T  
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检查帐目to examine an account b0Cao SWo  
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转入A的帐户to charge the amount to As account EC\:uK  
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以计帐方式付款to pay on account y(BLin!O.  
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代理某人||为某人on ones account||on account of one z`{zqP:  
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为自己计算||独立帐目on ones own account *wyLX9{:  
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由某人收益并负风险on ones account and risk||for ones account and risk gxtbu$  
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由某人负担for ones account||for account of one &!fcLJd  
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按某人指示||列入某人帐户by order and for account of one X.5LB!I)  
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列入5月份帐目for May account y{P9k8v!z  
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编入某中帐项下to pass to the account of||to place to the account of Av4E?@R  
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寄出清算书to send in an account||to send in render an account ;itg>\p3  
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支票薄cheque book aBLb i  
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支票陈票人cheque drawer xK'IsMo[  
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持票人cheque holder qRLypm  
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不记名支票cheque to bearer||bearer cheque KK|Jach  
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记名支票||认人支票cheque to order [GM<Wt0  
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到期支票antedated cheque ~Wv?p4  
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未到期支票postdated cheque \ }f*  
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保付支票certified cheque =Y[Ae7e  
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未获兑现支票，退票returned cheque U7?ez  
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横线支票crossed cheque Bs}>#I  
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普通横线general crossing <^{:K`  
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特别横线special crossing gG>>ynn  
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空白支票blank cheque ,vPF=wq  
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失效支票，过期支票stale cheque M-Bw9`#Jw  
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普通支票open cheque `Fj(g!`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges C#>C59  
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支票换现金||兑现to cash a cheque <=Qk^Y2k  
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清理票款to clear a cheque MXb(Z9)]kw  
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保证兑现to certify a cheque Lg1Usy %  
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填写支票数额to fill up a cheque ~"k'T9QBY  
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支票上划线to cross a cheque \IKr+wlN8  
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开发支票to make out a cheque :R)IaJ6)  
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签发支票，开立支票to draw a cheque||to issue a cheque ]l%j>Vb!L  
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透支支票to overdraw a cheque PsLCO(26  
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背书支票to endorse a cheque nV,a|V5Xm  
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请付票款||清付票款to pay a cheque||to honour a cheque g=)@yZ3>v  
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支票退票to dishonour a cheque L-XTIL$$  
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拒付支票to refuse a cheque n#*cVB81  
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拒付支票to stop payment of a cheque Z1Wra-g  
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提示要求付款to present for payment  :z[SI{Y  
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见票即付持票人payable to bearer %lBFj/B  
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支付指定人payable to order 0:XmReO+k  
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已过期||无效out of date||stale o\N),;
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请给出票人R/D||refer to drawer u!O)\m-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MD+Q_  
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文字与数字不一致words and figures differ [ACa<U/  
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支票 -{HA+YL H  
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时间已过account closed 4v;/"4)'  
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时间已过effects not cleared _k&vW(O=:  
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停止付款payment stopped @I9A"4Im  
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支票毁损cheque mutilated [:Sl^ Z&6M  
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汇款||寄钱to remit||to send money t~3!| @3i  
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寄票供取款||支票支付to send a cheque for payment "d%o%  
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寄款人a remitter ^DD ]jx  
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收款人a remittee 0tK(:9S  
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国外汇票foreign Bill @P@?KZ..v!  
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国内汇票inland Bill Zcjh  
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跟单汇票documentary bill 7v't# =  
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空头汇票accommodation bill A` 71LV%  
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原始汇票original bill H\R
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改写||换新票据renewed bill m~04I~8vk  
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即期汇票sight bill||bill on demand ~[<C6{  
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…days after date||…days after date…日后付款 zG{P5@:.R  
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…months after date||…months after date…月后付款 1J([*)  
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见票后…日付款…days after sight||…days sight S4\a"WYg  
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见票后…月付款…months after sight||…months sight ]"}BqS0  
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同组票据set of bills q #mBNe62p  
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单张汇票sola of exchange||sole of exchange \3OEC`  
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远期汇票usance bill||bill at usance rY6x):sC  
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长期汇票long bill ![;={d0  
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短期汇票short bill E*O($tS  
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逾期汇票overdue bill Q7rBc wm5  
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宽限日期days of grace [I=|"Ic~  
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电汇telegraphic transfer （T.T）  
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邮汇postal order||postal note （Am.）||post office order||money order <4+P37^~  
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本票promissory note （P/N）  q[_qZ  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security 3("C'(W  
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担保书trust receipt||letter of indemnity [02rs@c>  
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承兑||认付acceptance uX*2Rs$s  
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单张承兑general acceptance X >8,C^~$1  
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有条件承兑qualified acceptance q2*A'C  
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附条件认付conditional acceptance 1Ng+mT  
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部分认付partial acceptance   I.n,TJoz4J