[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。   I{I
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会计报表statement of account v f zC2  
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往来帐目account current O1UArD  
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现在往来帐||存款额current accout ,ss"
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销货帐account sales /lbj!\~  
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共同计算帐项joint account Y(t/=3c[  
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未决帐项outstanding account kQe<a1 8  
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贷方帐项credit account||creditor account '%4fQ%ID}  
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借方帐项debit account||debtor account F53 .g/[  
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应付帐||应付未付帐account payable yZ{N$ch5b  
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应收帐||应收未收帐account receivable S!#5  
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新交易||新帐new account M*bsA/Z  
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未决帐||老帐old account hSxK*.W*3  
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现金帐cash account Q|P M6ta  
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流水帐running account 9(qoME}>=  
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暂记帐||未定帐suspense account &>+5 8  
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过期帐||延滞帐overdue account||pastdue account fd #QCs  
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杂项帐户sundry account c%O97J.5b  
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详细帐单||明细表detail account hrD2-S  
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呆帐bad account [_`yy  

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会计项目title of account &hI!0DixX  
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会计薄||帐薄account-book l&e{GHz  
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营业报告书||损益计算表account of budiness||business report Il>o60u1  
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借贷细帐||交验帐account rendered ;5
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明细帐account stated  q^6#.}  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with P.k>6T<U>  
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继续记帐to keep account Unq~lt%2  
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与…有交易to have an account with 91yYR*  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account lx2%=5+i;  
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清洁帐目||与…停止交易to close ones account with agruS'c g  

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结帐to close an account )Spa F)N8  
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清理未付款to ask an account||to demand an account p0l.f
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结清差额to balance the account with Lc]hwMGR*  
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清算to settle an account||to liquidate an account||to square an account ]-a
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审查帐目||监查帐目to audit an account P
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检查帐目to examine an account Q.V@Sawe5  
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转入A的帐户to charge the amount to As account LtKR15h,  
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以计帐方式付款to pay on account IC$"\7 @  
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代理某人||为某人on ones account||on account of one "^ dMCS@  
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为自己计算||独立帐目on ones own account NQiu>Sg  
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由某人收益并负风险on ones account and risk||for ones account and risk q8GCO\(  
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由某人负担for ones account||for account of one 8QI+O`  
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按某人指示||列入某人帐户by order and for account of one #0^a-47PA<  
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列入5月份帐目for May account tv]9n8v  
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编入某中帐项下to pass to the account of||to place to the account of Dv^M/z2&[  
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寄出清算书to send in an account||to send in render an account 9sv#TT5V  
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支票薄cheque book YWk+}y}^d  
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支票陈票人cheque drawer 25W #mh,'  
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持票人cheque holder a`U/|[JM  
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不记名支票cheque to bearer||bearer cheque 'PTQ S,E  
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记名支票||认人支票cheque to order h5v=h>c  
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到期支票antedated cheque X'/'r
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未到期支票postdated cheque wxF\enDY  

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保付支票certified cheque zu,Yu
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未获兑现支票，退票returned cheque A,?6|g`q'  

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横线支票crossed cheque 1So`]N4  
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普通横线general crossing 3XDuo|(  
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特别横线special crossing rkz84wDx  
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空白支票blank cheque h+j*vX/!  
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失效支票，过期支票stale cheque R^"mGe\LL  
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普通支票open cheque xE!b)@>S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "Jdi>{o8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Iz>\qC}  
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支票换现金||兑现to cash a cheque X1BqN+=@9  
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清理票款to clear a cheque *:`fgaIDa  
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保证兑现to certify a cheque =5uhIU0O  
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填写支票数额to fill up a cheque %4B
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支票上划线to cross a cheque fgHsg@33N  
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开发支票to make out a cheque `M-  
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签发支票，开立支票to draw a cheque||to issue a cheque "cbJ{ G1pk  
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透支支票to overdraw a cheque >,rzPc)
 
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背书支票to endorse a cheque {3!A\OR  
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请付票款||清付票款to pay a cheque||to honour a cheque =CL,+  
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支票退票to dishonour a cheque @#9xSs#  
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拒付支票to refuse a cheque Ysi@wK-LnF  
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拒付支票to stop payment of a cheque q"-Vh,8h  
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提示要求付款to present for payment LI"N^K'z  
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见票即付持票人payable to bearer 1+tPd
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支付指定人payable to order **ls 4CE<  
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已过期||无效out of date||stale #|Je%t}~  
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请给出票人R/D||refer to drawer M/}i7oS]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ q4u-mM7#7  
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支票 SxM5'KQ  
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时间已过account closed 7L!q{%}  
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时间已过effects not cleared l' a<k"  
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停止付款payment stopped |_wbxdq  
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支票毁损cheque mutilated k+Ay^i}s.  
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汇款||寄钱to remit||to send money {@<EV
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寄票供取款||支票支付to send a cheque for payment KN zm)O  
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寄款人a remitter Q:!.YSB  
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收款人a remittee mkOj&Q  
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国外汇票foreign Bill 3xGk@ 333  
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国内汇票inland Bill F2$Z4%x#  
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跟单汇票documentary bill {qHf%
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空头汇票accommodation bill _n;V iQMu  
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原始汇票original bill i
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改写||换新票据renewed bill SDTX3A1  
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即期汇票sight bill||bill on demand @,RrAL }|  
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…days after date||…days after date…日后付款 4Y[uqn[  
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…months after date||…months after date…月后付款 b NB
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见票后…日付款…days after sight||…days sight  |.x |BJ  
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见票后…月付款…months after sight||…months sight $:R"IqDG  
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同组票据set of bills T.vkGB=QZ%  
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单张汇票sola of exchange||sole of exchange R&13P&:g  
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远期汇票usance bill||bill at usance ad).X:Qs  
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长期汇票long bill N`7) 88>w  
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短期汇票short bill Z}(,OZh  
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逾期汇票overdue bill q(0V#kKC  
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宽限日期days of grace `a}!t=~#w  
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电汇telegraphic transfer （T.T） "V!y"yQ  
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邮汇postal order||postal note （Am.）||post office order||money order V_JM@VN}Kk  
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本票promissory note （P/N） Q70LQCms  
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押汇负责书||押汇保证书letter of hypothecation #Aox$[|@  
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副保||抵押品||付属担保物collateral security eyK=F:GO  
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担保书trust receipt||letter of indemnity ~Aul 7[IH  
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承兑||认付acceptance :e1BQj`R  
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单张承兑general acceptance KF&1Y>t=  
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有条件承兑qualified acceptance 5yO%|)  
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附条件认付conditional acceptance 6X{RcX]/  
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部分认付partial acceptance   F6 ?4E"d