[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。   *|A
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会计报表statement of account 7N9NeSH  
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往来帐目account current %T/@/,7h  
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现在往来帐||存款额current accout s\-,RQ1  
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销货帐account sales c$g@3gL  
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共同计算帐项joint account @tH9$J*Y<  
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未决帐项outstanding account 
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贷方帐项credit account||creditor account P\jGySj
  
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借方帐项debit account||debtor account AcH-TIgM/  
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应付帐||应付未付帐account payable V ;T :Q%  
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应收帐||应收未收帐account receivable &k}f "TX2  
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新交易||新帐new account xnP!P2  
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未决帐||老帐old account yYG<tUG;  
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现金帐cash account ',+yD9 @  
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流水帐running account zsFzg.$3&  
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暂记帐||未定帐suspense account kx
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过期帐||延滞帐overdue account||pastdue account w0pMH p'Y  
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杂项帐户sundry account L4#pMc  
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详细帐单||明细表detail account |c_qq Bd  
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呆帐bad account N##`  
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会计项目title of account <n"BPXF~  
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会计薄||帐薄account-book }pc9uvmIJ  
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营业报告书||损益计算表account of budiness||business report sV^:
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借贷细帐||交验帐account rendered 8`Ya7c>  
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明细帐account stated  U, 6iT  
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与…银行开立一户头to open an account with 5=dL`  
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与…银行建立交易to keep account with V7ph^^sC}  
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继续记帐to keep account iyskAD
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with u8e_Lqx?  
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清算||清理债务to make up an account >}5?`.K~Q*  
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清洁帐目||与…停止交易to close ones account with Xtp8^4Va  
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结帐to close an account voWH.[n^_  
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清理未付款to ask an account||to demand an account 50UdY9E_v}  
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结清差额to balance the account with [P$Xr6#  
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清算to settle an account||to liquidate an account||to square an account 0
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审查帐目||监查帐目to audit an account 5>532X(0  
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检查帐目to examine an account 
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转入A的帐户to charge the amount to As account .6?"<zdPU  
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以计帐方式付款to pay on account Q PH=`s  
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代理某人||为某人on ones account||on account of one }nx)|J*p  
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为自己计算||独立帐目on ones own account rb?7i&-  

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由某人收益并负风险on ones account and risk||for ones account and risk d\z6Ob"t  
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由某人负担for ones account||for account of one blc?[ [,!  
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按某人指示||列入某人帐户by order and for account of one l1KMEGmG  
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列入5月份帐目for May account ">V&{a-C4  
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编入某中帐项下to pass to the account of||to place to the account of '|}A/`  
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寄出清算书to send in an account||to send in render an account =NB[jQ :(  
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支票薄cheque book :e<jD_.X  
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支票陈票人cheque drawer ^WA7X9ed  
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持票人cheque holder +eVYy_bL-  
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不记名支票cheque to bearer||bearer cheque Pn
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记名支票||认人支票cheque to order CKAd\L   
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到期支票antedated cheque 3,PR6a,b'  
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未到期支票postdated cheque dT|XcVKg  
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保付支票certified cheque Cqd\n#d/~  
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未获兑现支票，退票returned cheque ybaY+![*  
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横线支票crossed cheque <':h/d  

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普通横线general crossing ?(ORk|)kU  
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特别横线special crossing T//xxH]w-  
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空白支票blank cheque .W]k8N E  
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失效支票，过期支票stale cheque HZ3;2k  
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普通支票open cheque FjCGD4x1N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gvP-doA7W  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1PY]Q{r  
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支票换现金||兑现to cash a cheque LR=Ji7  
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清理票款to clear a cheque )N 3^r>(e<  

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保证兑现to certify a cheque xPZ >vCg  
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填写支票数额to fill up a cheque q>_<\|?%x  
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支票上划线to cross a cheque DS?.'"n[u  
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开发支票to make out a cheque N sdpE?V  
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签发支票，开立支票to draw a cheque||to issue a cheque <0d2{RQ;  
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透支支票to overdraw a cheque QIiy\E%  
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背书支票to endorse a cheque X['9;1Xr  
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请付票款||清付票款to pay a cheque||to honour a cheque 1(DiV#epG  
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支票退票to dishonour a cheque M v6 ^('  
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拒付支票to refuse a cheque $Ivjcs:  
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拒付支票to stop payment of a cheque g-qXS]y7  
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提示要求付款to present for payment FJeh=\  
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见票即付持票人payable to bearer X%b1KG|#(  
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支付指定人payable to order D;+/bll7  
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已过期||无效out of date||stale c9+G Qp  
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请给出票人R/D||refer to drawer |<Ls;:5.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ $0[T<]{/?  
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支票 :UdW4
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时间已过account closed )M0`dy{1  
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时间已过effects not cleared RQE]=N  
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停止付款payment stopped <%^ /uS  
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支票毁损cheque mutilated \d"\7SA  
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汇款||寄钱to remit||to send money UIEvwQ  
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寄票供取款||支票支付to send a cheque for payment _&, A  
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寄款人a remitter [R4#bl  
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收款人a remittee [h-6;.e  
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国外汇票foreign Bill tz]0F5  
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国内汇票inland Bill E6GubU  
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跟单汇票documentary bill oVw4M2!"K  
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空头汇票accommodation bill 4>(K~v5;N  
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原始汇票original bill ),{3LIr  
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改写||换新票据renewed bill qtOuA  
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即期汇票sight bill||bill on demand NATi)A"TZ  
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…days after date||…days after date…日后付款 F-@yH  
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…months after date||…months after date…月后付款 tgBA(2/Co  
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见票后…日付款…days after sight||…days sight > X AB#  
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见票后…月付款…months after sight||…months sight <;i&-,  
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同组票据set of bills w+rw<,u%  
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单张汇票sola of exchange||sole of exchange L\Oxyi<{  
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远期汇票usance bill||bill at usance .aZB?MW  
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长期汇票long bill DvEII'-h  
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短期汇票short bill f].z.  
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逾期汇票overdue bill z"5e3w  
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宽限日期days of grace g'L$m|  
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电汇telegraphic transfer （T.T） w*SFQ_6YE  
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邮汇postal order||postal note （Am.）||post office order||money order YS"76FJ  

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本票promissory note （P/N） "2"*3R<Y  
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押汇负责书||押汇保证书letter of hypothecation Dc>)js|"  
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副保||抵押品||付属担保物collateral security OaxE3bDT  
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担保书trust receipt||letter of indemnity bO mM~pD  
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承兑||认付acceptance El&pux2  
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单张承兑general acceptance PuABS>.;  
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有条件承兑qualified acceptance <ct{D|mm  
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附条件认付conditional acceptance iii$)4V  
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部分认付partial acceptance   "RX ?"pB