[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。   cZ?$_;=  
会计报表statement of account ap )B%9  
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往来帐目account current }R#W<4:  
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现在往来帐||存款额current accout ltgtD k  
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销货帐account sales F""9O6u  
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共同计算帐项joint account /m"/#; ^l  
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未决帐项outstanding account $xZ ~bE9  
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贷方帐项credit account||creditor account WV$CZgL  
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借方帐项debit account||debtor account 0dC5 -/+  
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应付帐||应付未付帐account payable l(sVnhL6h  
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应收帐||应收未收帐account receivable lJu^Bcrv  
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新交易||新帐new account 0wv#AT  
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未决帐||老帐old account h
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现金帐cash account 2P"9m  
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流水帐running account 8~o']B;lJ  
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暂记帐||未定帐suspense account j1K3|E  
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过期帐||延滞帐overdue account||pastdue account 46A sD  
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杂项帐户sundry account ]5Uuz?:e  
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详细帐单||明细表detail account >S +}  
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呆帐bad account 
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会计项目title of account :X;G]B .  
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会计薄||帐薄account-book t/iI!}  
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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 +vh|m5"7I7  
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明细帐account stated &uNec(c  
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与…银行开立一户头to open an account with ?eJ' $  
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与…银行建立交易to keep account with d?oXz|;H(  
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继续记帐to keep account ]OpGD5jZ  
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与…有交易to have an account with MW
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作成会计帐||有往来帐项to make out an account with AbNr]w&pXC  
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清算||清理债务to make up an account DgEdV4@p  
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清洁帐目||与…停止交易to close ones account with shw?_#?1dy  
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结帐to close an account Od.@G~  
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清理未付款to ask an account||to demand an account 7sVM[lr<  
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结清差额to balance the account with hw"2'{"II  
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清算to settle an account||to liquidate an account||to square an account /CALXwL  
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审查帐目||监查帐目to audit an account )d[n-Si  
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检查帐目to examine an account pg5W`
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转入A的帐户to charge the amount to As account C32*RNG?U  
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以计帐方式付款to pay on account USART}Us4  
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代理某人||为某人on ones account||on account of one uznqq}  
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为自己计算||独立帐目on ones own account 'xd8rN%T  
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由某人收益并负风险on ones account and risk||for ones account and risk R|@~<*  
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由某人负担for ones account||for account of one #n&/v'!\  
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按某人指示||列入某人帐户by order and for account of one 7.2G}O6$  
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列入5月份帐目for May account =LY`K#  
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编入某中帐项下to pass to the account of||to place to the account of 6yYjZ<  
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寄出清算书to send in an account||to send in render an account .~ uKr^%  
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支票薄cheque book 6?lAbW  
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支票陈票人cheque drawer [So1`IA6  
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持票人cheque holder EF$ASN
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不记名支票cheque to bearer||bearer cheque ,K@[+ R!  
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记名支票||认人支票cheque to order ) x+edYw  
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到期支票antedated cheque sMVk]Mb  
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未到期支票postdated cheque :J@3:+sr  
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保付支票certified cheque 7vRp<  
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未获兑现支票，退票returned cheque %rhZH^2  
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横线支票crossed cheque "l-#v| 54  
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普通横线general crossing S:i#|T."  
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特别横线special crossing uD?G\"L i  
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空白支票blank cheque ?M|1'`!c8  
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失效支票，过期支票stale cheque %x{kd8>u!  
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普通支票open cheque H"UJBO>$  
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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 $10,000, plus 10% charges VZr:yE  
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支票换现金||兑现to cash a cheque GrJLQO0$N  
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清理票款to clear a cheque M.s'~S7y  
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保证兑现to certify a cheque 2
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填写支票数额to fill up a cheque B1!xr-kC  
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支票上划线to cross a cheque }]mxKz  
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开发支票to make out a cheque OHpV%8 `  
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签发支票，开立支票to draw a cheque||to issue a cheque 37jxl+  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque \*e\MOp6  
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请付票款||清付票款to pay a cheque||to honour a cheque _;;Zz&c  
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支票退票to dishonour a cheque '{jr9Vh  
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拒付支票to refuse a cheque %?PFe}
 
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拒付支票to stop payment of a cheque @ps(3~?7  
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提示要求付款to present for payment rtj`FH??11  
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见票即付持票人payable to bearer ;[Mvk6^'R  
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支付指定人payable to order ~_D.&-xUF  
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已过期||无效out of date||stale K] (*l"'U5  
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请给出票人R/D||refer to drawer hWT jN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :u14_^  
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文字与数字不一致words and figures differ Dw%'u'HG  
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支票 <(xqw<)  
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时间已过account closed <e2l@@#oy  
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时间已过effects not cleared 8:,($a/KF  
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停止付款payment stopped <\^0!v  

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支票毁损cheque mutilated .^Sglo  
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汇款||寄钱to remit||to send money J}#gTG( '  
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寄票供取款||支票支付to send a cheque for payment xZ'fer`&  
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寄款人a remitter !dLu($P  
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收款人a remittee v(1 [n]y  
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国外汇票foreign Bill =;Gq:mHi
 
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国内汇票inland Bill 5Noy~
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跟单汇票documentary bill R@[1a+}5  
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空头汇票accommodation bill 'q{d? K  
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原始汇票original bill Y-P?t
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改写||换新票据renewed bill :w26d-QR(  
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即期汇票sight bill||bill on demand 82w=t
 
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…days after date||…days after date…日后付款 0t0m?rVW  
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…months after date||…months after date…月后付款 w* IDL0#  
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见票后…日付款…days after sight||…days sight K7]+. f  
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见票后…月付款…months after sight||…months sight l#!6 tw+e?  
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同组票据set of bills YjwC8#$  
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单张汇票sola of exchange||sole of exchange 69EdMuf  
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远期汇票usance bill||bill at usance U<.,"`=l  
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长期汇票long bill  |E9iG  
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短期汇票short bill ibQN pIz  
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逾期汇票overdue bill S3.76&  
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宽限日期days of grace ;TTH  
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电汇telegraphic transfer （T.T） 0XUWK@)P  
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邮汇postal order||postal note （Am.）||post office order||money order $ {5|{`  
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本票promissory note （P/N） eeu;A
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押汇负责书||押汇保证书letter of hypothecation < r7s,][&  
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副保||抵押品||付属担保物collateral security DRuG5|{I:  
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担保书trust receipt||letter of indemnity ?5jq)xd2  
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承兑||认付acceptance PiZU_~A  
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单张承兑general acceptance /7jb&f   
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有条件承兑qualified acceptance '4]_~?&x  
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附条件认付conditional acceptance m*H' Cb  
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部分认付partial acceptance   ;?.w!|6