[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。   !6Sd(2  
会计报表statement of account 3E f1bhi  
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往来帐目account current R3k1RE2c&g  
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现在往来帐||存款额current accout T[=S$n-'  
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销货帐account sales [m+iQVk'  
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共同计算帐项joint account @"T"7c?Cv  
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未决帐项outstanding account 6<0n *&  
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贷方帐项credit account||creditor account  p!Eft/A(  
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借方帐项debit account||debtor account jL
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应付帐||应付未付帐account payable MxzLK%am  
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应收帐||应收未收帐account receivable &rDM<pO #-  
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新交易||新帐new account eT'
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未决帐||老帐old account Nr2C@FU:0  
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现金帐cash account E1;@=#t2i  
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流水帐running account {b]aC  
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暂记帐||未定帐suspense account D71;&G]0  
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过期帐||延滞帐overdue account||pastdue account lCW8<g^  
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杂项帐户sundry account "i:T+#i({O  
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详细帐单||明细表detail account hO{cvHy`  
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呆帐bad account d@mo!zu  
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会计项目title of account KCe13!  
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会计薄||帐薄account-book 5>9Y|UU  
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营业报告书||损益计算表account of budiness||business report s?WCnT  
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借贷细帐||交验帐account rendered ctQbp~-  
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明细帐account stated (_* wt]"'  
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与…银行开立一户头to open an account with \^*< y-jL  
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与…银行建立交易to keep account with Fb2%!0i  
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继续记帐to keep account %IL6ix  
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与…有交易to have an account with 6FfOH<\z6i  
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作成会计帐||有往来帐项to make out an account with 9-*NW0  
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清算||清理债务to make up an account S_J :&9L  
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清洁帐目||与…停止交易to close ones account with <*'cf2Q$Av  
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结帐to close an account ~pP0|B*%  
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清理未付款to ask an account||to demand an account Qqs"?Z,P  
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结清差额to balance the account with 90 {tIX  
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清算to settle an account||to liquidate an account||to square an account +
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审查帐目||监查帐目to audit an account $B\E.ml.  
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检查帐目to examine an account H;vZm[\0N-  
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转入A的帐户to charge the amount to As account mPt)pn!rA  
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以计帐方式付款to pay on account p, #6 @*  
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代理某人||为某人on ones account||on account of one U^#?&u  
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为自己计算||独立帐目on ones own account )q+4k m6  
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由某人收益并负风险on ones account and risk||for ones account and risk r%MyR8'k]  
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由某人负担for ones account||for account of one Bhuw(KeB  
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按某人指示||列入某人帐户by order and for account of one )mD\d|7f  
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列入5月份帐目for May account ze Ob Aw1O  
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编入某中帐项下to pass to the account of||to place to the account of Baq ~}B<  
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寄出清算书to send in an account||to send in render an account rgR?wXW]jE  
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支票薄cheque book  GVp  
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支票陈票人cheque drawer iPFL"v<#J  
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持票人cheque holder &!#2ZJ}{  
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不记名支票cheque to bearer||bearer cheque e$x4Ux7*"  
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记名支票||认人支票cheque to order +6wx58.B&  
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到期支票antedated cheque `s#sE.= o  
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未到期支票postdated cheque
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保付支票certified cheque x
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未获兑现支票，退票returned cheque Ax :3}  
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横线支票crossed cheque O-y6!u$6&  
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普通横线general crossing A%.J%[MVz  
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特别横线special crossing ^aGZJiyJ  
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空白支票blank cheque tjBh$)  
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失效支票，过期支票stale cheque 7F>gj  
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普通支票open cheque 34/]m/2NZK  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P5yJO9
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0})7of  
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支票换现金||兑现to cash a cheque qK9L+i  
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清理票款to clear a cheque lOWB^uS%  
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保证兑现to certify a cheque +
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填写支票数额to fill up a cheque FOlA* U4U  
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支票上划线to cross a cheque rA1zyZlz  
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开发支票to make out a cheque Tv*1q.MB  
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签发支票，开立支票to draw a cheque||to issue a cheque )DklOE
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透支支票to overdraw a cheque t9$AvE#a!=  
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背书支票to endorse a cheque m"?'hR2  
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请付票款||清付票款to pay a cheque||to honour a cheque ki*79d"$  
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支票退票to dishonour a cheque Qn'r+X5t  
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拒付支票to refuse a cheque ]X"i~$T1S  
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拒付支票to stop payment of a cheque hNR>Hy\  
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提示要求付款to present for payment 0
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见票即付持票人payable to bearer T0np<l]A  
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支付指定人payable to order Vp{RX8?.  
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已过期||无效out of date||stale CgTQGJ}-  
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请给出票人R/D||refer to drawer -~Z@,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~]_jKe4W  
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文字与数字不一致words and figures differ CsST-qxg  
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支票 m%$E[cUW!  
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时间已过account closed C>K"ZJ  
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时间已过effects not cleared iNrmhiql  
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停止付款payment stopped WZO 0u
 
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支票毁损cheque mutilated ABYW1K=  
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汇款||寄钱to remit||to send money F Uv)<rK  
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寄票供取款||支票支付to send a cheque for payment ~|d?o5W  
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寄款人a remitter $/(/v?3][e  
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收款人a remittee ).#D:eO[~  
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国外汇票foreign Bill ea;c\84_N  
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国内汇票inland Bill RPqn#B  
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跟单汇票documentary bill  [ ^ \)  
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空头汇票accommodation bill ;@\JscNJ|  
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原始汇票original bill 7`n8 OR4  
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改写||换新票据renewed bill  sSb&r  
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即期汇票sight bill||bill on demand f*f9:xUY  
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…days after date||…days after date…日后付款 ;{u#~d}  
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…months after date||…months after date…月后付款 4SO{cst  
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见票后…日付款…days after sight||…days sight R5~m"bE  
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见票后…月付款…months after sight||…months sight J)~=b_'<  
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同组票据set of bills z>q_]U0  
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单张汇票sola of exchange||sole of exchange 6H9]]Unju  
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远期汇票usance bill||bill at usance t)ry)[Dxv  
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长期汇票long bill @J)vuG S  
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短期汇票short bill |1x,_uyQ%  
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逾期汇票overdue bill Z/;SR""wa  
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宽限日期days of grace IT"jtV  
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电汇telegraphic transfer （T.T） y%AJ>@/;  
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邮汇postal order||postal note （Am.）||post office order||money order Lr&tpB<  
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本票promissory note （P/N） Cm>F5$l{  
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押汇负责书||押汇保证书letter of hypothecation '%4,!  
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副保||抵押品||付属担保物collateral security ^m9cEl^:nQ  
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担保书trust receipt||letter of indemnity wOP}SMn  
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承兑||认付acceptance j|9 2 g  
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单张承兑general acceptance d+;~x
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有条件承兑qualified acceptance O!jCQ{ T  
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附条件认付conditional acceptance i|e-N?l  
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部分认付partial acceptance   I nk76-