[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。   >.g T9
 
会计报表statement of account z9Y}[pN  
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往来帐目account current /u'V>=D;f  
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现在往来帐||存款额current accout ;|vn;s/  
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销货帐account sales meD?<g4n~"  
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共同计算帐项joint account \4hB1-
 
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未决帐项outstanding account :&=`xAX-  
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贷方帐项credit account||creditor account R`>z>!)  
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借方帐项debit account||debtor account ~&8 bVA= .  
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应付帐||应付未付帐account payable l%xjCuuhU  
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应收帐||应收未收帐account receivable +m1y#|08  
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新交易||新帐new account "s rRlu
 
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未决帐||老帐old account #bdSH)V  
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现金帐cash account l]__!X  
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流水帐running account 9/I|oh_ G  
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暂记帐||未定帐suspense account 4l
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过期帐||延滞帐overdue account||pastdue account YgW 50)q^  
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杂项帐户sundry account _ -C{:rV  
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详细帐单||明细表detail account zTvGku[3  
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呆帐bad account  hNF.  
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会计项目title of account [,As;a*o  
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会计薄||帐薄account-book P\2UIAPa\b  

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营业报告书||损益计算表account of budiness||business report  pu?D^h9/  
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借贷细帐||交验帐account rendered ym.:I@b?6  
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明细帐account stated EX9os  
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与…银行开立一户头to open an account with KR sY `[Y  
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与…银行建立交易to keep account with akB+4?+s)  
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继续记帐to keep account mcqLN5  
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与…有交易to have an account with @dx$&;w  
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作成会计帐||有往来帐项to make out an account with VYC$Q;Z  
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清算||清理债务to make up an account yhJA{nL=  
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清洁帐目||与…停止交易to close ones account with w9Z,3J6r  
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结帐to close an account LZF%bJv  
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清理未付款to ask an account||to demand an account *j"u~ NF  
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结清差额to balance the account with :7Jpt3  
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清算to settle an account||to liquidate an account||to square an account )E>nr Z  
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审查帐目||监查帐目to audit an account l`k""f69W  
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检查帐目to examine an account yHNx,ra
 
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转入A的帐户to charge the amount to As account @4xV3Xkf&C  
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以计帐方式付款to pay on account "f|xIK`c  
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代理某人||为某人on ones account||on account of one rGIf/=G^r  
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为自己计算||独立帐目on ones own account Iy8fN"I9D  

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由某人收益并负风险on ones account and risk||for ones account and risk 2PTAIm Rq  
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由某人负担for ones account||for account of one >O$JS,  
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按某人指示||列入某人帐户by order and for account of one 
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列入5月份帐目for May account wT>~7 $=L{  
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编入某中帐项下to pass to the account of||to place to the account of Z66h  
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寄出清算书to send in an account||to send in render an account d\-v+'d*+  
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支票薄cheque book 1uco{JX<S  
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支票陈票人cheque drawer D5"Xjo *  
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持票人cheque holder K,5_{pj  
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不记名支票cheque to bearer||bearer cheque j.kv!; Rj=  
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记名支票||认人支票cheque to order wK!7mZ  
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到期支票antedated cheque ~FnuO!C  
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未到期支票postdated cheque 5;@2SY7,  
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保付支票certified cheque xV"~?vD  
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未获兑现支票，退票returned cheque 2sYz$ZGC"#  
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横线支票crossed cheque "#P#;]\`  
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普通横线general crossing :Q ?p^OC  
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特别横线special crossing C9 j {:&  
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空白支票blank cheque y#FFxSH>  
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失效支票，过期支票stale cheque [8&+4<  
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普通支票open cheque ]"'1-h91  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^ywDa^;-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P 1  
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支票换现金||兑现to cash a cheque |Mgzb0_IiQ  
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清理票款to clear a cheque YMVmpcz  
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保证兑现to certify a cheque WWC&-Ni  
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填写支票数额to fill up a cheque d[Zx [=h  
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支票上划线to cross a cheque {$>.I  
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开发支票to make out a cheque }2S)CL=  
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签发支票，开立支票to draw a cheque||to issue a cheque %Y,Ru)5}  
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透支支票to overdraw a cheque :yTr:FoF  
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背书支票to endorse a cheque P4.)kK.3q|  
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请付票款||清付票款to pay a cheque||to honour a cheque N1$PW~)Y  
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支票退票to dishonour a cheque tx)$4v  
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拒付支票to refuse a cheque FA := )  
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拒付支票to stop payment of a cheque Z9|A"[b  
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提示要求付款to present for payment PKC0Dt;F.  
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见票即付持票人payable to bearer ;$e)r3r`LV  
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支付指定人payable to order EUVD)+it  
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已过期||无效out of date||stale UFu0{rY_  
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请给出票人R/D||refer to drawer @vX
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *|y$z+g/  
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文字与数字不一致words and figures differ :I7 mMy*  
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支票 _}ii1fLv  
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时间已过account closed AzSu_  
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时间已过effects not cleared [Cf
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停止付款payment stopped w{|`F>f9  
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支票毁损cheque mutilated BD;T
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汇款||寄钱to remit||to send money - 0q263z  
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寄票供取款||支票支付to send a cheque for payment ,c$tKj5ulQ  
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寄款人a remitter .5!`wwVi  
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收款人a remittee oF]]Pl{W  
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国外汇票foreign Bill hY%} x5ntU  
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国内汇票inland Bill \}W3\To_  
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跟单汇票documentary bill #.*&#w)  
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空头汇票accommodation bill iymN|KdpaZ  
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原始汇票original bill 1W\wIj.  
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改写||换新票据renewed bill hDSf>X_*_G  
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即期汇票sight bill||bill on demand N\Lu+ x5  
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…days after date||…days after date…日后付款 Ri_2@U-  
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…months after date||…months after date…月后付款 }v|_]   
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见票后…日付款…days after sight||…days sight [:gg3Qzx  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills \n,L600`q  
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单张汇票sola of exchange||sole of exchange =j- ,yxBvJ  
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远期汇票usance bill||bill at usance :n{{\SSIgX  
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长期汇票long bill FI?J8a   
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短期汇票short bill ,'`yh|}G\  
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逾期汇票overdue bill k]r4b`x`  
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宽限日期days of grace ?G',Qtz<K  
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电汇telegraphic transfer （T.T） 5
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邮汇postal order||postal note （Am.）||post office order||money order v.C  
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本票promissory note （P/N） 71AYDO  
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押汇负责书||押汇保证书letter of hypothecation `Rt w'Uz  
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副保||抵押品||付属担保物collateral security =,N"% }
 
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担保书trust receipt||letter of indemnity ?3
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承兑||认付acceptance e4I
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单张承兑general acceptance m5N,
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有条件承兑qualified acceptance L#a!fd  
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附条件认付conditional acceptance = ) 3\B  
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部分认付partial acceptance   U%@C<o "