[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,<E\  
会计报表statement of account n'LrQU  
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往来帐目account current HM1Fz\Sf  
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现在往来帐||存款额current accout P|E| $)m  
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销货帐account sales %)1?TU  
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共同计算帐项joint account P3=G1=47U  
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未决帐项outstanding account yx[/|nZDC4  

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贷方帐项credit account||creditor account ET*SB  
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借方帐项debit account||debtor account R) h#Vc(  
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应付帐||应付未付帐account payable _4~+{l+  
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应收帐||应收未收帐account receivable ;H*T^0  
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新交易||新帐new account qe#tj/aZ  
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未决帐||老帐old account PC8Q"O  
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现金帐cash account /,yd+wcW#  
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流水帐running account +O{*M9B  
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暂记帐||未定帐suspense account Lk8ek}o'  
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过期帐||延滞帐overdue account||pastdue account 0{D'n@veP  
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杂项帐户sundry account H1./x6Hr  

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详细帐单||明细表detail account T8$y[W-c  
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呆帐bad account #X 1
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会计项目title of account )y$(AJx$  
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会计薄||帐薄account-book (!WD1w
 
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营业报告书||损益计算表account of budiness||business report 6i/(5 nQ  
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借贷细帐||交验帐account rendered FZnw0tMq  
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明细帐account stated VOLj>w  
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与…银行开立一户头to open an account with j8sH|{H!Nq  
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与…银行建立交易to keep account with  cr;da)  
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继续记帐to keep account r~['VhI!;E  
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与…有交易to have an account with Eu3E-K@y  
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作成会计帐||有往来帐项to make out an account with ;O,jUiQ  
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清算||清理债务to make up an account y@yD5$/  
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清洁帐目||与…停止交易to close ones account with Fsg*FH7J  
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结帐to close an account (QB2T2x  
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清理未付款to ask an account||to demand an account [Ch.cE_  
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结清差额to balance the account with _@/8gPT*i  
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清算to settle an account||to liquidate an account||to square an account 8q7
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审查帐目||监查帐目to audit an account 93 hxSRw  
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检查帐目to examine an account u]@[' 7  
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转入A的帐户to charge the amount to As account jc9y<{~x/  
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以计帐方式付款to pay on account /a o5FL  
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代理某人||为某人on ones account||on account of one #$y?v%^  
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为自己计算||独立帐目on ones own account ig &Y  
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由某人收益并负风险on ones account and risk||for ones account and risk BsJC0I(  
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由某人负担for ones account||for account of one po7qmLq  
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按某人指示||列入某人帐户by order and for account of one 8Q+36!  
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列入5月份帐目for May account >lM  l  
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编入某中帐项下to pass to the account of||to place to the account of "C3/T&F  
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寄出清算书to send in an account||to send in render an account xn|(9#1o  
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支票薄cheque book 1@=po)Hnp  
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支票陈票人cheque drawer KCDE{za  
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持票人cheque holder t);/'3|  
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不记名支票cheque to bearer||bearer cheque d*Fj3Wkx  
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记名支票||认人支票cheque to order 5i{j' {_(8  
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到期支票antedated cheque
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未到期支票postdated cheque uhutg,[  
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保付支票certified cheque vEz"xz1j!]  
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未获兑现支票，退票returned cheque `n?DU;,  
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横线支票crossed cheque 1]/.` ]1  
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普通横线general crossing t#eTV@-
 
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特别横线special crossing }?v )N).kW  
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空白支票blank cheque J`1rJ  
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失效支票，过期支票stale cheque /fV;^=:8c  
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普通支票open cheque cq4Ipe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Jo23P.#<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q;)JISf.  
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支票换现金||兑现to cash a cheque %FIE\9  
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清理票款to clear a cheque G{%L
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保证兑现to certify a cheque RF0HjgP  
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填写支票数额to fill up a cheque :1KpGj*F  
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支票上划线to cross a cheque D]Xsvv
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开发支票to make out a cheque +pn N!:q  
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签发支票，开立支票to draw a cheque||to issue a cheque ax5<#3__  
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透支支票to overdraw a cheque LvUj9eVb/L  
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背书支票to endorse a cheque qE3UO<FA  
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请付票款||清付票款to pay a cheque||to honour a cheque __G qQUQ  
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支票退票to dishonour a cheque -"60d @.  
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拒付支票to refuse a cheque ILShd)]Rw  
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拒付支票to stop payment of a cheque s 3f-7f<  
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提示要求付款to present for payment 4s{~r  

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见票即付持票人payable to bearer MC:@U~}6  
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支付指定人payable to order 90*5 5\>{  
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已过期||无效out of date||stale mtmjZP(w   
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请给出票人R/D||refer to drawer };jN\x?&q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dS!:JO27  
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文字与数字不一致words and figures differ $ig0j`  
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支票 y8!4q  
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时间已过account closed 
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时间已过effects not cleared 9- YwkK#z  
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停止付款payment stopped wKYZa# u  
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支票毁损cheque mutilated Vp*KfS]  
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汇款||寄钱to remit||to send money )
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寄票供取款||支票支付to send a cheque for payment (-xS?8x$  
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寄款人a remitter 5eoska#y  
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收款人a remittee ;WM"cJo9  
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国外汇票foreign Bill /#-C4 "|  
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国内汇票inland Bill T:Hr&ws4  
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跟单汇票documentary bill Rhz_t@e  
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空头汇票accommodation bill m~Bl*`~M  
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原始汇票original bill C] 9p5Hs  
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改写||换新票据renewed bill 7J|VD#DE$Y  
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即期汇票sight bill||bill on demand %8Dz

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…days after date||…days after date…日后付款 c`WHNky%j  
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…months after date||…months after date…月后付款 O:"*q&;J  
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见票后…日付款…days after sight||…days sight :.d:9Z|_  
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见票后…月付款…months after sight||…months sight t" 7yNs(I  
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同组票据set of bills QgD g}\P  
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单张汇票sola of exchange||sole of exchange |),'9  
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远期汇票usance bill||bill at usance 7aYn0_NKp  
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长期汇票long bill .tmiQ.  
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短期汇票short bill UMp/
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逾期汇票overdue bill lz0TK)kuC  
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宽限日期days of grace st&  
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电汇telegraphic transfer （T.T） tpEI(9>  
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邮汇postal order||postal note （Am.）||post office order||money order  1w0OKaF5  
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本票promissory note （P/N） j9U%7u]-k  
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押汇负责书||押汇保证书letter of hypothecation * P!e:Tm)  
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副保||抵押品||付属担保物collateral security (zYy}g#n  
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担保书trust receipt||letter of indemnity lE ;jCN  
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承兑||认付acceptance }Y1>( U  
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单张承兑general acceptance *Sf-;U  
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有条件承兑qualified acceptance a>B[5I5  
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附条件认付conditional acceptance '7B"(dA&C  
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部分认付partial acceptance   ?vGffMm