[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。   /v}`l  
会计报表statement of account pg.%Pdr<$  
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往来帐目account current gw(z1L5 n  
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现在往来帐||存款额current accout ICCc./l|  
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销货帐account sales *Ex|9FCt$  
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共同计算帐项joint account g0H[*"hj  
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未决帐项outstanding account k9R9Nz|J  
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贷方帐项credit account||creditor account 3T 9j@N77  
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借方帐项debit account||debtor account K,]=6Rj  
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应付帐||应付未付帐account payable =43auFY-P  

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应收帐||应收未收帐account receivable ?upM>69{  
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新交易||新帐new account u>$t'  
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未决帐||老帐old account ^.G$Q#y,  
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现金帐cash account 23?rEhKe  
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流水帐running account M;NX:mX9  
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暂记帐||未定帐suspense account $N\Ja*g  
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过期帐||延滞帐overdue account||pastdue account {t!!Uz 7  
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杂项帐户sundry account m4& /s  
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详细帐单||明细表detail account DN/YHSYK  
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呆帐bad account ?8 {"x8W;  
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会计项目title of account ?}7p"3j'z  
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会计薄||帐薄account-book fX)#=c|5  
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营业报告书||损益计算表account of budiness||business report hEk$d.!}  
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借贷细帐||交验帐account rendered _ J[
  
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明细帐account stated O~QB!<Q+  
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与…银行开立一户头to open an account with !a<ng&H^U  
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与…银行建立交易to keep account with K@#L)VT!  
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继续记帐to keep account "vsl Z`RU  
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与…有交易to have an account with N!|wo:  
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作成会计帐||有往来帐项to make out an account with Tqk\XILG N  
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清算||清理债务to make up an account LrK,_)r:~  
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清洁帐目||与…停止交易to close ones account with eN~=*Mn(za  
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结帐to close an account )tpL#J  
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清理未付款to ask an account||to demand an account XGMiW0j0B  
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结清差额to balance the account with BRYHX.}h\A  
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清算to settle an account||to liquidate an account||to square an account Yir [!{  
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审查帐目||监查帐目to audit an account (2 a`XwR  
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检查帐目to examine an account >6pf$0  
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转入A的帐户to charge the amount to As account tlt*fH$.  
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以计帐方式付款to pay on account uc"P3,M  
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代理某人||为某人on ones account||on account of one SG4%}wn%  
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为自己计算||独立帐目on ones own account #`X?=/q  
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由某人收益并负风险on ones account and risk||for ones account and risk NS6:yX,/  
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由某人负担for ones account||for account of one nmi|\mof  
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按某人指示||列入某人帐户by order and for account of one f
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列入5月份帐目for May account 3nnJ8zQ  
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编入某中帐项下to pass to the account of||to place to the account of R= o2K  
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寄出清算书to send in an account||to send in render an account @\P
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支票薄cheque book 8rS:5:Hi  
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支票陈票人cheque drawer jc f #6   
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持票人cheque holder O,h;hQZ  
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不记名支票cheque to bearer||bearer cheque {_Rr 6  
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记名支票||认人支票cheque to order b4ONh%  
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到期支票antedated cheque 1gy.8i  
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未到期支票postdated cheque i,4>0o?
  
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保付支票certified cheque EbE-}>7OO  
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未获兑现支票，退票returned cheque gPsi  
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横线支票crossed cheque 9"A`sGZ  
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普通横线general crossing g8xQ|px  
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特别横线special crossing z'\_ja j^  
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空白支票blank cheque *b/`Ya4  
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失效支票，过期支票stale cheque SB |Qa}62  
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普通支票open cheque orfO^;qTY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `t9? =h!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $[&*Bj11Yg  
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支票换现金||兑现to cash a cheque e5B Qr$j  
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清理票款to clear a cheque Jjv=u  
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保证兑现to certify a cheque 3]UUG  
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填写支票数额to fill up a cheque ;@Z#b8a M}  
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支票上划线to cross a cheque (egzH?  
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开发支票to make out a cheque "7V2lu  
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签发支票，开立支票to draw a cheque||to issue a cheque a@*S+3  
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透支支票to overdraw a cheque QC;^xG+W  
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背书支票to endorse a cheque fUQ6Z,9  
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请付票款||清付票款to pay a cheque||to honour a cheque HnCzbt@  
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支票退票to dishonour a cheque J8)#PY[i4  
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拒付支票to refuse a cheque eT8}  
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拒付支票to stop payment of a cheque pd 8Nke  
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提示要求付款to present for payment y>|{YWbp?  
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见票即付持票人payable to bearer !o+_T?  
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支付指定人payable to order o9S+6@  
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已过期||无效out of date||stale N**g]T 0`  
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请给出票人R/D||refer to drawer <P;}unq.kw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JHJ~X v  
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文字与数字不一致words and figures differ V$rlA'+1v  
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支票 U"4 ?9. k  
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时间已过account closed l?)ZJ3]a  
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时间已过effects not cleared )CS.F=  
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停止付款payment stopped ,xT?mt}P  
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支票毁损cheque mutilated @&hnL9D8lL  
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汇款||寄钱to remit||to send money pBC<u  
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寄票供取款||支票支付to send a cheque for payment oiX"Lz{  
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寄款人a remitter -gz0md|Y  
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收款人a remittee jUqy8q &  
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国外汇票foreign Bill ^SfS~GQ  
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国内汇票inland Bill :Ld!mRZF  
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跟单汇票documentary bill #m8sK(#lo  
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空头汇票accommodation bill p&K\]l}  
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原始汇票original bill YTU.$t;Ez  
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改写||换新票据renewed bill u>Ki$xP1  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 ZcryAm:I  
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…months after date||…months after date…月后付款 p#_[  
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见票后…日付款…days after sight||…days sight ur2!#bU9  
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见票后…月付款…months after sight||…months sight (clU$m+oXX  
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同组票据set of bills Xi~9&ed#$i  
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单张汇票sola of exchange||sole of exchange Y
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远期汇票usance bill||bill at usance F WTx&Ip  
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长期汇票long bill 9!t4>  
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短期汇票short bill sA_X<>vAKJ  
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逾期汇票overdue bill dB`b9)Tk0z  
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宽限日期days of grace C.E[6$oVc  
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电汇telegraphic transfer （T.T） zPQ$\$7xB  
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邮汇postal order||postal note （Am.）||post office order||money order %UmbDGDWI  
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本票promissory note （P/N） .cw=*<zeg  
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押汇负责书||押汇保证书letter of hypothecation `GkRmv*  
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副保||抵押品||付属担保物collateral security !47A$sQ  
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担保书trust receipt||letter of indemnity n +dJc  
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承兑||认付acceptance 6)+9G_  
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单张承兑general acceptance U;>B7X;`E4  
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有条件承兑qualified acceptance H>Sf[8w)%  
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附条件认付conditional acceptance K5+!(5V~  
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部分认付partial acceptance   c_[ JjG^?P