[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。   nd }Z[)  
会计报表statement of account vZ1?4hG  
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往来帐目account current bnZ H  
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现在往来帐||存款额current accout L*cP8v4  
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销货帐account sales CU:HTz=  
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共同计算帐项joint account &gcZ4gpH  
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未决帐项outstanding account ]QGo(+  
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贷方帐项credit account||creditor account qWJHb Dd  
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借方帐项debit account||debtor account /D964VR1M\  
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应付帐||应付未付帐account payable v3{%U1>}v  
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应收帐||应收未收帐account receivable 8tVSa i8[  
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新交易||新帐new account (\o4 c0UzK  
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未决帐||老帐old account j+e~ tCcN/  
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现金帐cash account vK`HgRQ(C  
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流水帐running account p5% %k-  
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暂记帐||未定帐suspense account |3 I ug  
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过期帐||延滞帐overdue account||pastdue account 8I Ip,#%v  
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杂项帐户sundry account
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详细帐单||明细表detail account ^\kH^  
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呆帐bad account ;<thEWH;Y  
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会计项目title of account u`.)O 2)xU  
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会计薄||帐薄account-book i;s;:{cn  
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营业报告书||损益计算表account of budiness||business report 8D,*_p  
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借贷细帐||交验帐account rendered y Vm>Pj6  
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明细帐account stated l'aCpzf  
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与…银行开立一户头to open an account with S4[#[w`=  
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与…银行建立交易to keep account with FMI1[|:;  
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继续记帐to keep account v=0G&x=/  
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与…有交易to have an account with Iz#4!E|<  
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作成会计帐||有往来帐项to make out an account with Z+J4
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清算||清理债务to make up an account *|Er;Thw  
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清洁帐目||与…停止交易to close ones account with 25-h5$s  
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结帐to close an account y32$b,%Xi,  
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清理未付款to ask an account||to demand an account ^N|8 B?Vg  
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结清差额to balance the account with @x+2b0 b  
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清算to settle an account||to liquidate an account||to square an account `(0B09~7  
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审查帐目||监查帐目to audit an account /G'3!S  
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检查帐目to examine an account o!":mJy  
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转入A的帐户to charge the amount to As account iI";m0Ny  
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以计帐方式付款to pay on account GgG#]a!_f  
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代理某人||为某人on ones account||on account of one 0zB[seyE  
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为自己计算||独立帐目on ones own account q_h (D/g  
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由某人收益并负风险on ones account and risk||for ones account and risk Fds 11 /c7  
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由某人负担for ones account||for account of one Z%qtAPd  
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按某人指示||列入某人帐户by order and for account of one Tz,9>uN  
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列入5月份帐目for May account Km8aHc]O~  
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编入某中帐项下to pass to the account of||to place to the account of -$Hu$Y}>  
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寄出清算书to send in an account||to send in render an account 0B]q /G(  
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支票薄cheque book v\U
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支票陈票人cheque drawer mLxgvp  
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持票人cheque holder 3S:Lce'f  
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不记名支票cheque to bearer||bearer cheque GkIY2PD  
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记名支票||认人支票cheque to order
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到期支票antedated cheque CI'RuR3y]Z  
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未到期支票postdated cheque 9{toPED  
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保付支票certified cheque l#'V SFm&  
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未获兑现支票，退票returned cheque ?l0eU@rwQ  
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横线支票crossed cheque r7m~.M+W"  
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普通横线general crossing E(jZ Do  
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特别横线special crossing g4IF~\QRVi  
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空白支票blank cheque B*(]T|ff<  
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失效支票，过期支票stale cheque 7n8nJTU{4j  
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普通支票open cheque x< A-Ws{^V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J2bvHxb Rd  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !}(B=-  
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支票换现金||兑现to cash a cheque \T7Mt|f:5  
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清理票款to clear a cheque m2(>KMbi  
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保证兑现to certify a cheque s|=lKa]d!"  
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填写支票数额to fill up a cheque D|-]< r1"  
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支票上划线to cross a cheque M5dYcCDE  
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开发支票to make out a cheque 3$|/7(M&DA  
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签发支票，开立支票to draw a cheque||to issue a cheque oaIk1U;g  
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透支支票to overdraw a cheque HIg2y  
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背书支票to endorse a cheque -l^<[ %  
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请付票款||清付票款to pay a cheque||to honour a cheque b8mH.g&l  
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支票退票to dishonour a cheque d0El2Ct8  
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拒付支票to refuse a cheque +VIA@`4  
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拒付支票to stop payment of a cheque #<{v~sVp&  
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提示要求付款to present for payment )Z7Vm2a  
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见票即付持票人payable to bearer -3Kh >b)  
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支付指定人payable to order 2Tp2{"sB>A  
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已过期||无效out of date||stale V_
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请给出票人R/D||refer to drawer \}Q=q$
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E7Lqa S  
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文字与数字不一致words and figures differ [F-R*}&x  
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支票 <PLAAh8  
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时间已过account closed %>+uEjbT  
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时间已过effects not cleared nFnM9 pdMK  
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停止付款payment stopped cBxGGggB  
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支票毁损cheque mutilated vJWBr:`L  
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汇款||寄钱to remit||to send money CsZ~LQ=DB  
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寄票供取款||支票支付to send a cheque for payment )vW'g3u_  
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寄款人a remitter u/=hueR<^  
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收款人a remittee WvfP9(-  
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国外汇票foreign Bill s"jvO>[  
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国内汇票inland Bill SBxpJ sW>  
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跟单汇票documentary bill :\^b6"}8  
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空头汇票accommodation bill QAkK5,`vV.  
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原始汇票original bill o`YBz~2  
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改写||换新票据renewed bill 9]eG|LFD  
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即期汇票sight bill||bill on demand yrxX[Hg?@  
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…days after date||…days after date…日后付款 , >7PG2 a  
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…months after date||…months after date…月后付款 [/a AH<9b  
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见票后…日付款…days after sight||…days sight 0/v]YK.  
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见票后…月付款…months after sight||…months sight .57p4{  
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同组票据set of bills nP%U<$,+  
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单张汇票sola of exchange||sole of exchange ,lH }Ba02F  
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远期汇票usance bill||bill at usance 7<su8*?  
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长期汇票long bill d.?}>jl  
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短期汇票short bill *47/BLys<  
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逾期汇票overdue bill 3O,nNt;L{  
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宽限日期days of grace 5, $6mU#=  
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电汇telegraphic transfer （T.T） x|m9?[ !_  
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邮汇postal order||postal note （Am.）||post office order||money order VgVDTWs7  
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本票promissory note （P/N） 9)7$UQY  
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押汇负责书||押汇保证书letter of hypothecation xnMcxys~  
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副保||抵押品||付属担保物collateral security (ODwdN7;  
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担保书trust receipt||letter of indemnity d1/WUKmbZ  
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承兑||认付acceptance >[Vc$[62  
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单张承兑general acceptance *|S6iSn9R!  
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有条件承兑qualified acceptance ketp9}u  
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附条件认付conditional acceptance
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部分认付partial acceptance   R KP,w%