[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。   WQ]~TGW  
会计报表statement of account yoj 5XBM  
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往来帐目account current T!hU37g h?  
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现在往来帐||存款额current accout d& @KGJ  
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销货帐account sales N L]:<FG  
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共同计算帐项joint account #4''
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未决帐项outstanding account 7fl'nCo\"  
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贷方帐项credit account||creditor account %.b)%=  
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借方帐项debit account||debtor account v^[Ny0c
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应付帐||应付未付帐account payable x
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应收帐||应收未收帐account receivable $RK
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新交易||新帐new account :H\6wJ  
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未决帐||老帐old account !hFb<  
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现金帐cash account rEdr8qw  
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流水帐running account z8>KY/c  
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暂记帐||未定帐suspense account 8o4<F%ot  
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过期帐||延滞帐overdue account||pastdue account  O\]CfzR  
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杂项帐户sundry account ;csAhkf:S  
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详细帐单||明细表detail account 1oj7R7  
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呆帐bad account $./JA)`  
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会计项目title of account 9Wx q  
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会计薄||帐薄account-book bMkn(_H)\  
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营业报告书||损益计算表account of budiness||business report A_Sl#e  
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借贷细帐||交验帐account rendered X-oou'4<  
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明细帐account stated A{9Hm:)  
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与…银行开立一户头to open an account with 4w]u: eU  
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与…银行建立交易to keep account with I7BfA,mZ7  
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继续记帐to keep account D9#e2ex]  
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与…有交易to have an account with K{M_  4'\  
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作成会计帐||有往来帐项to make out an account with Qf>dfJ^q  
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清算||清理债务to make up an account 6],5X^*Y  
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清洁帐目||与…停止交易to close ones account with 1__p1  
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结帐to close an account ih ,8'D4  
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清理未付款to ask an account||to demand an account 0p Lb<&  
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结清差额to balance the account with ua4QtDSs  
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清算to settle an account||to liquidate an account||to square an account Bj% {PK  
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审查帐目||监查帐目to audit an account U6.$F#n  
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检查帐目to examine an account 6wnfAli.  
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转入A的帐户to charge the amount to As account Wv(VV [?/&  
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以计帐方式付款to pay on account EkOBI[`  
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代理某人||为某人on ones account||on account of one !\?? [1_e  
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为自己计算||独立帐目on ones own account sEhdkN
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由某人收益并负风险on ones account and risk||for ones account and risk AbLOq@lrK  
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由某人负担for ones account||for account of one iSIj ?.  
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按某人指示||列入某人帐户by order and for account of one E(TL+o  
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列入5月份帐目for May account aSKI%<?xN  
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编入某中帐项下to pass to the account of||to place to the account of MH!'g7iK8  
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寄出清算书to send in an account||to send in render an account 8n);NZ  
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支票薄cheque book 6^UeEmjc  
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支票陈票人cheque drawer 4wBMBCJ;P  
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持票人cheque holder >JrQS"[u  
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不记名支票cheque to bearer||bearer cheque *vUKh^="  
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记名支票||认人支票cheque to order U hb6{'+  
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到期支票antedated cheque \W}?4kz  
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未到期支票postdated cheque 5NBc8 h7 V  
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保付支票certified cheque U#d&#",s  
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未获兑现支票，退票returned cheque 6_`x^[r  
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横线支票crossed cheque @M:j~  
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普通横线general crossing pkjL2U:  
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特别横线special crossing WTSY:kvcCY  
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空白支票blank cheque X -w#E3  
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失效支票，过期支票stale cheque n"(n*Hf7b  
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普通支票open cheque Uk6Y6mU 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 DU({Ncge
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D>VI{p  
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支票换现金||兑现to cash a cheque y%v<Cp@R  
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清理票款to clear a cheque *x)WF;(]g  
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保证兑现to certify a cheque Ej F<lw  
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填写支票数额to fill up a cheque ](x 4q  
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支票上划线to cross a cheque %0Ulh6g;Dt  
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开发支票to make out a cheque &!N5}N&  
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签发支票，开立支票to draw a cheque||to issue a cheque 1AjsAi,7;2  
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透支支票to overdraw a cheque tURIDj%#p  
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背书支票to endorse a cheque 4CW /  
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请付票款||清付票款to pay a cheque||to honour a cheque 9RE{,mos2v  
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支票退票to dishonour a cheque i74^J+xk  
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拒付支票to refuse a cheque v@XQ)95]F  
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拒付支票to stop payment of a cheque =<
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提示要求付款to present for payment -102W{V/T  
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见票即付持票人payable to bearer j72cS Rv  
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支付指定人payable to order CBnD)1b\  
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已过期||无效out of date||stale \$?[
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请给出票人R/D||refer to drawer pr;<n\Y{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sx*1D9s_  
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文字与数字不一致words and figures differ Wn0r[h5t  
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支票 *9j9=N?  
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时间已过account closed "{z9 L+  
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时间已过effects not cleared Q.z2 (&  
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停止付款payment stopped O])/kS`  
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支票毁损cheque mutilated AQQj]7 Y  
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汇款||寄钱to remit||to send money ya:H{#%6  
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寄票供取款||支票支付to send a cheque for payment h(G&X9*  
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寄款人a remitter jDXmre?  
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收款人a remittee 0HNe44oI+D  
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国外汇票foreign Bill YmF`7W  

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国内汇票inland Bill w~Y#[GW  
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跟单汇票documentary bill U{ahA  
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空头汇票accommodation bill b
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原始汇票original bill 4e%SF|(Y'h  
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改写||换新票据renewed bill lcUL7  
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即期汇票sight bill||bill on demand oa9T3gQ?  
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…days after date||…days after date…日后付款 RKBtw Zx>f  
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…months after date||…months after date…月后付款 wiFckF/  
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见票后…日付款…days after sight||…days sight leyX: +  
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见票后…月付款…months after sight||…months sight z{%G  
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同组票据set of bills =UYc~VUYnT  
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单张汇票sola of exchange||sole of exchange Uh9$e
 
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远期汇票usance bill||bill at usance 3N<FG.6  
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长期汇票long bill q'1rSK  
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短期汇票short bill .=K@M"5&  
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逾期汇票overdue bill 5$jKw\FF=  
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宽限日期days of grace WF:i}+g
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电汇telegraphic transfer （T.T） 'GNT'y_  
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邮汇postal order||postal note （Am.）||post office order||money order xy[R9_V  
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本票promissory note （P/N） sH#UM(N  
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押汇负责书||押汇保证书letter of hypothecation :uqsRFo&4  
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副保||抵押品||付属担保物collateral security +MXI;k
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担保书trust receipt||letter of indemnity mVW:]|!s  
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承兑||认付acceptance 1_*o(HR  
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单张承兑general acceptance T/uj5pMG  
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有条件承兑qualified acceptance OZs^c2 W
 
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附条件认付conditional acceptance )<t5' +d%  
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部分认付partial acceptance   LZ}C{M{=5A