[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。   xT(0-o*  
会计报表statement of account ;tQ(l%!  
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往来帐目account current X&IT s  
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现在往来帐||存款额current accout  W =;,ls  
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销货帐account sales |P`b"x  
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共同计算帐项joint account :aBm,q9i:}  
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未决帐项outstanding account V'tR \b  
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贷方帐项credit account||creditor account 'HJ+)[0X*  
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借方帐项debit account||debtor account E)`0(Z:E  
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应付帐||应付未付帐account payable 6212*Z_Af  
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应收帐||应收未收帐account receivable .dVV# H  
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新交易||新帐new account !L|l(<C  
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未决帐||老帐old account |d-x2M[  
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现金帐cash account j`q>YPp  
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流水帐running account #pgD-0_  
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暂记帐||未定帐suspense account (gPB@hAv  
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过期帐||延滞帐overdue account||pastdue account ezbk@no  
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杂项帐户sundry account SP<Sv8Okj  
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详细帐单||明细表detail account }~=<7|N.  
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呆帐bad account \p(
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会计项目title of account VyNF) $'T  
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会计薄||帐薄account-book xi.?@Lff
 
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营业报告书||损益计算表account of budiness||business report E#Ue9J  
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借贷细帐||交验帐account rendered lu l  
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明细帐account stated
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与…银行开立一户头to open an account with g#l!b%$  
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与…银行建立交易to keep account with n} !')r  
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继续记帐to keep account yB*aG  

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与…有交易to have an account with qFDy)4H)  
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作成会计帐||有往来帐项to make out an account with A>F&b1  
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清算||清理债务to make up an account ]5`A8-Q@  
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清洁帐目||与…停止交易to close ones account with }V.fY3J-  
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结帐to close an account FU}- .Ki  

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清理未付款to ask an account||to demand an account G+C{_o#3  
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结清差额to balance the account with [tt_>O  
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清算to settle an account||to liquidate an account||to square an account >/@Q7V99{  
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审查帐目||监查帐目to audit an account 7A<}JaE!,  
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检查帐目to examine an account |?' gT"#  
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转入A的帐户to charge the amount to As account P8CIKoKCV  
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以计帐方式付款to pay on account i~HS"n  

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代理某人||为某人on ones account||on account of one Pc~)4>X<  
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为自己计算||独立帐目on ones own account aO\@5i_r  
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由某人收益并负风险on ones account and risk||for ones account and risk <@@@Pl!~  
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由某人负担for ones account||for account of one sD<8-n  
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按某人指示||列入某人帐户by order and for account of one B"RZpx  
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列入5月份帐目for May account L w/ZKXDU2  
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编入某中帐项下to pass to the account of||to place to the account of g[xn0rG  
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寄出清算书to send in an account||to send in render an account @j4~`~8  
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支票薄cheque book /#?i+z   
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支票陈票人cheque drawer %G~%:uJ5  
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持票人cheque holder +f?xVW<h  
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不记名支票cheque to bearer||bearer cheque j2{ '!  
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记名支票||认人支票cheque to order ^)/oDyO  
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到期支票antedated cheque lV!@h}mG  
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未到期支票postdated cheque I"+;L4o`  
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保付支票certified cheque F D6>[ W  
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未获兑现支票，退票returned cheque 8>K2[cPD  
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横线支票crossed cheque C"ZCX6p+$  
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普通横线general crossing "I]% aK0  
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特别横线special crossing 4o2C=?@(  
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空白支票blank cheque ,*V{
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失效支票，过期支票stale cheque #3u;Ox  
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普通支票open cheque 7
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kf$0}T`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OY6lt.t  
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支票换现金||兑现to cash a cheque X4Eq/q"  
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清理票款to clear a cheque *A O/$K@Ma  
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保证兑现to certify a cheque Oh
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填写支票数额to fill up a cheque -2mm 5E~N  
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支票上划线to cross a cheque m>?OjA!  
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开发支票to make out a cheque ]Z@-r  
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签发支票，开立支票to draw a cheque||to issue a cheque Y:/z)"u,C  
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透支支票to overdraw a cheque >c?Z.of  
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背书支票to endorse a cheque R-"A*/A 2  
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请付票款||清付票款to pay a cheque||to honour a cheque pog*}@OS  
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支票退票to dishonour a cheque kb]PWOz  
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拒付支票to refuse a cheque iZB?5|*  
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拒付支票to stop payment of a cheque mTT1,|  
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提示要求付款to present for payment [*Nuw_l  
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见票即付持票人payable to bearer HP^<2?K  
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支付指定人payable to order a_P8!pk+5  
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已过期||无效out of date||stale 'z8?_{$
 
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请给出票人R/D||refer to drawer \3LP@;Phn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds FCnOvF65  
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文字与数字不一致words and figures differ iqm]sC`  
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支票 PTrKnuM\J_  
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时间已过account closed k!l\|~  
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时间已过effects not cleared M#%l}  
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停止付款payment stopped @+Ch2Lod  
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支票毁损cheque mutilated 'D_a2xo0  
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汇款||寄钱to remit||to send money <O:}dXqZ  
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寄票供取款||支票支付to send a cheque for payment t5O '7x  
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寄款人a remitter WB)pE'5  
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收款人a remittee +;r1AR1)x  
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国外汇票foreign Bill ^IQtXae6M  
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国内汇票inland Bill mVXwU](N  
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跟单汇票documentary bill ]{Y7mp dB  
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空头汇票accommodation bill >c`r&W.t  
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原始汇票original bill  P5Bva  
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改写||换新票据renewed bill B,V:Qs6"  
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即期汇票sight bill||bill on demand QLxe1[qI  
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…days after date||…days after date…日后付款 mX/'Fta  
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…months after date||…months after date…月后付款 k1'd';gQ  
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见票后…日付款…days after sight||…days sight $bU.6  
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见票后…月付款…months after sight||…months sight i);BTwW)#]  
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同组票据set of bills :]JMsa6  
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单张汇票sola of exchange||sole of exchange 4`Cgz#v {  
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远期汇票usance bill||bill at usance B='(0Uxy-  
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长期汇票long bill T|&u?  
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短期汇票short bill z57q|  
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逾期汇票overdue bill 8Ow#W5_3|  
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宽限日期days of grace >uo=0=9=  
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电汇telegraphic transfer （T.T） [x%8l,O #l  
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邮汇postal order||postal note （Am.）||post office order||money order b\^1P;!'W  
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本票promissory note （P/N） *x)u
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押汇负责书||押汇保证书letter of hypothecation I-Q(kWc  
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副保||抵押品||付属担保物collateral security UhXVeGO  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance ]vuxeu[cu,  
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单张承兑general acceptance Snq0OxS[v  
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有条件承兑qualified acceptance u$ vLwJ|o  
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附条件认付conditional acceptance rc}=`D`  
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部分认付partial acceptance   [
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