[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。   aH}/+Hu-  
会计报表statement of account {Y~>&B5  
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往来帐目account current _k:8ib2TQ  
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现在往来帐||存款额current accout ^4=#,K  
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销货帐account sales HK)m^!=  
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共同计算帐项joint account /LFuf`bXV  
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未决帐项outstanding account  kN=&"  
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贷方帐项credit account||creditor account W&5/1``u\  
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借方帐项debit account||debtor account +b 6R   
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应付帐||应付未付帐account payable prZ ,4\  
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应收帐||应收未收帐account receivable :)1"yo\  
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新交易||新帐new account 'xH^ksb"  
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未决帐||老帐old account t@!n?j I  
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现金帐cash account @` KYgjjH  
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流水帐running account uG\~Hxqw7O  
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暂记帐||未定帐suspense account os 5$(  
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过期帐||延滞帐overdue account||pastdue account `/sNX<mp  
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杂项帐户sundry account 
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详细帐单||明细表detail account ( e
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呆帐bad account &ZD@-"@  
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会计项目title of account O?OAXPK2  
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会计薄||帐薄account-book <%^ /uS  
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营业报告书||损益计算表account of budiness||business report Kxr{Nx  
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借贷细帐||交验帐account rendered c=u+X` Q  
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明细帐account stated s:_hsmc"  
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与…银行开立一户头to open an account with .OJGo<#$f  
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与…银行建立交易to keep account with [j@ek  
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继续记帐to keep account :Ak^M~6a5  
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与…有交易to have an account with 3@=<4$  
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作成会计帐||有往来帐项to make out an account with .Vt|; P}  
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清算||清理债务to make up an account W^elzN(  
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清洁帐目||与…停止交易to close ones account with Wqv7  
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结帐to close an account ScJ:F-@>  
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清理未付款to ask an account||to demand an account pW ~;B*hF  
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结清差额to balance the account with {Q/@Y.~<  
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清算to settle an account||to liquidate an account||to square an account 5M\0t\uEn  
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审查帐目||监查帐目to audit an account J>dj]1I  
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检查帐目to examine an account _BG`!3U+  
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转入A的帐户to charge the amount to As account #euOq  
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以计帐方式付款to pay on account qyyLU@hd  
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代理某人||为某人on ones account||on account of one 2b {Y1*  
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为自己计算||独立帐目on ones own account .hvn/5s  
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由某人收益并负风险on ones account and risk||for ones account and risk If9!S} wa  
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由某人负担for ones account||for account of one I^A01\p  
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按某人指示||列入某人帐户by order and for account of one _jb"@TY  
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列入5月份帐目for May account 7e#|=e *I!  
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编入某中帐项下to pass to the account of||to place to the account of Y=

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寄出清算书to send in an account||to send in render an account <ct{D|mm  
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支票薄cheque book TAC\2*bWje  
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支票陈票人cheque drawer ze\~-0ks+  
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持票人cheque holder SCH![Amq  
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不记名支票cheque to bearer||bearer cheque tx1jBh:e=  
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记名支票||认人支票cheque to order R39R$\  
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到期支票antedated cheque dGteYt
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未到期支票postdated cheque 7Mv$.Z(  
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保付支票certified cheque =5M>\vt]  
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未获兑现支票，退票returned cheque ui{_w @o  
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横线支票crossed cheque 7dJaWD:&   
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普通横线general crossing ECzNByP  
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特别横线special crossing ,GnU]f  
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空白支票blank cheque 9Ol_z\5  
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失效支票，过期支票stale cheque ]?`p_G3O  
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普通支票open cheque a&"*U Jk<?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Pm(:M:a  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .<^YE%  
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支票换现金||兑现to cash a cheque */y]!<\v!k  
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清理票款to clear a cheque I''R\Bp  
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保证兑现to certify a cheque /:{_|P\  
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填写支票数额to fill up a cheque FEZ"\|I|  
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支票上划线to cross a cheque ,o@~OTja*  
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开发支票to make out a cheque +}1hU :qW  
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签发支票，开立支票to draw a cheque||to issue a cheque q bZ,K@0  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque nRXSW&V"m  
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请付票款||清付票款to pay a cheque||to honour a cheque g>!:U6K  
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支票退票to dishonour a cheque %[Zqr;~l  
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拒付支票to refuse a cheque Z#4JA/c!  
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拒付支票to stop payment of a cheque vXyuEEe  
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提示要求付款to present for payment ~5r=FF6
  
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见票即付持票人payable to bearer N
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已过期||无效out of date||stale  @J-plJ4e  
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请给出票人R/D||refer to drawer YXF#c)#  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .Qd}.EG  
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文字与数字不一致words and figures differ W|;nJs:e  
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支票 :I2H&,JT  
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时间已过account closed p` $fTgm  
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时间已过effects not cleared {o( * f  
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停止付款payment stopped [O\9 9>  
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支票毁损cheque mutilated +s ULo  
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汇款||寄钱to remit||to send money iUTU*El>  
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寄票供取款||支票支付to send a cheque for payment L/yaVU{aEb  
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寄款人a remitter >k;p.Pay%  
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收款人a remittee w G8 nw;  
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国外汇票foreign Bill %m`zWg-  
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国内汇票inland Bill W:vr@e6  
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跟单汇票documentary bill
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空头汇票accommodation bill 4-^[%&>}  
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原始汇票original bill ^2C>L}  
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改写||换新票据renewed bill 5JSrrpGr
 
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即期汇票sight bill||bill on demand gKi{Y1
 
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…days after date||…days after date…日后付款 BC77<R!E)  
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…months after date||…months after date…月后付款 *C2R`gpBI  
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见票后…日付款…days after sight||…days sight ( kw5>c7  
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见票后…月付款…months after sight||…months sight $[ z y  
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同组票据set of bills 'jfRt-_-  
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单张汇票sola of exchange||sole of exchange m_7 nz!h  
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远期汇票usance bill||bill at usance 57I}R MT"  
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长期汇票long bill k%81f'H  
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短期汇票short bill md Gwh7/3  
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逾期汇票overdue bill H=^K@Ti:  
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宽限日期days of grace I PCGt{B~  
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电汇telegraphic transfer （T.T） f' Mop= .  
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邮汇postal order||postal note （Am.）||post office order||money order 2DDsWJ;  
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本票promissory note （P/N） 8?FueAM'  
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押汇负责书||押汇保证书letter of hypothecation BOVPKX  
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副保||抵押品||付属担保物collateral security tln37vq  
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担保书trust receipt||letter of indemnity KA s1(oG  
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承兑||认付acceptance J>vMo@  
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单张承兑general acceptance W&Y"K)`  
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有条件承兑qualified acceptance tfO#vw,@  
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附条件认付conditional acceptance K,ej%Vtz  
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部分认付partial acceptance   C)-^<