[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。   ywyg(8>zE  
会计报表statement of account ij3W8i9'  
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往来帐目account current s!MD8ia  
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现在往来帐||存款额current accout r>*+d|c4  
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销货帐account sales [[N${C  
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共同计算帐项joint account 4qsxlN>4O
 
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未决帐项outstanding account K@Q%NK,  
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贷方帐项credit account||creditor account o"A)t=  
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借方帐项debit account||debtor account r[GH#vF;7  
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应付帐||应付未付帐account payable N cGFPi(Z  
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应收帐||应收未收帐account receivable kr |k \  
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新交易||新帐new account q0vZR"y  
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未决帐||老帐old account Odhr=Hs  
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现金帐cash account :7dc;WdM  
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流水帐running account 6uUn  
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暂记帐||未定帐suspense account ]\L+]+u~  
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过期帐||延滞帐overdue account||pastdue account ({!H()  
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杂项帐户sundry account e-\/1N84  
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详细帐单||明细表detail account ozl!vf# kv  
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呆帐bad account 0) F\aJ4Y  
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会计项目title of account O/d]2<V  
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会计薄||帐薄account-book de.f
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营业报告书||损益计算表account of budiness||business report _9p79S<+  
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借贷细帐||交验帐account rendered HJ0;BD.]  
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明细帐account stated *p#@W-:9E  
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与…银行开立一户头to open an account with p4UEhT  
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与…银行建立交易to keep account with @pYC!;n+  
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继续记帐to keep account )Ho "b  
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与…有交易to have an account with CYwV]lq:s  
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作成会计帐||有往来帐项to make out an account with S4{vS?>j  
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清算||清理债务to make up an account RjPkH$u'Pj  
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清洁帐目||与…停止交易to close ones account with ,Tegrz&G  
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结帐to close an account I}0?d  
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清理未付款to ask an account||to demand an account V\{@c%xW  
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结清差额to balance the account with oq!\100
 
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清算to settle an account||to liquidate an account||to square an account zuW4gJ  
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审查帐目||监查帐目to audit an account CrL9|78  
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检查帐目to examine an account lnyq%T[^  
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转入A的帐户to charge the amount to As account ol/@)k^s>  
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以计帐方式付款to pay on account _BerHoQd  
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代理某人||为某人on ones account||on account of one JmK )Y# A  
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为自己计算||独立帐目on ones own account (:`4*xK  
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由某人收益并负风险on ones account and risk||for ones account and risk #I0FWZ>W  
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由某人负担for ones account||for account of one U!o  
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按某人指示||列入某人帐户by order and for account of one +[uh);vD`G  
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列入5月份帐目for May account jFe8s @7  
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编入某中帐项下to pass to the account of||to place to the account of 8W P"~Js!  
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寄出清算书to send in an account||to send in render an account ]f&]E ~i  
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支票薄cheque book W?4:sLC#3  
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支票陈票人cheque drawer v+Y^mV`|  
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持票人cheque holder lN5PKsGl  
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不记名支票cheque to bearer||bearer cheque Y]`=cR`/"  
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记名支票||认人支票cheque to order ",gVo\^  
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到期支票antedated cheque cW0\f5[/  
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未到期支票postdated cheque ^znUf4N1  
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保付支票certified cheque iY@
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未获兑现支票，退票returned cheque zB+e;x f|  
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横线支票crossed cheque ~1*37w~  
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普通横线general crossing H*<E5^#dw  
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特别横线special crossing DcaKGjp  
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空白支票blank cheque o?M;f\Fy  
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失效支票，过期支票stale cheque -t<1A8%  
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普通支票open cheque hUvA;E(qD  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #Cs/.(<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y[jp)&N`  
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支票换现金||兑现to cash a cheque vOKNBR2  

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清理票款to clear a cheque UjJ&P)  
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保证兑现to certify a cheque YT[=o}jS  
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填写支票数额to fill up a cheque oLlfqV,|L\  
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支票上划线to cross a cheque u0?TMy.%  
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开发支票to make out a cheque 16z WmJH  
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签发支票，开立支票to draw a cheque||to issue a cheque 0$yHO2 f  
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透支支票to overdraw a cheque rfgsas{F  
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背书支票to endorse a cheque $'#}f?  
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请付票款||清付票款to pay a cheque||to honour a cheque q9^.f9-  
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支票退票to dishonour a cheque f e^s`dsG  
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拒付支票to refuse a cheque %2G3+T8*x  
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拒付支票to stop payment of a cheque 3],(oQq^  
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提示要求付款to present for payment VF7H0XR/k5  
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见票即付持票人payable to bearer &(x>J:b  
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已过期||无效out of date||stale Y$3liDeL=  
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请给出票人R/D||refer to drawer SQw"mO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iW?NxP  
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文字与数字不一致words and figures differ 6y@o[=m  
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支票 dSzq}w4xY  
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时间已过account closed IS!]!s'EI  
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时间已过effects not cleared `&A-m8X  
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停止付款payment stopped [-Mfgw]i  
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支票毁损cheque mutilated `"E<%$|ZQy  
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汇款||寄钱to remit||to send money )G9,5[  
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寄票供取款||支票支付to send a cheque for payment pS)/yMlVj  
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寄款人a remitter  ,O"zz7  
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收款人a remittee B976{;QvXV  
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国外汇票foreign Bill D&#ph%U,P  
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国内汇票inland Bill o8ADAU"  
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跟单汇票documentary bill gS4@3BOw&.  
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空头汇票accommodation bill q~:k[@`.  
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原始汇票original bill x0_$,Tz@  
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改写||换新票据renewed bill 8yV?l7  
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即期汇票sight bill||bill on demand IH1 fvW e  
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…days after date||…days after date…日后付款 6{p]cr  
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…months after date||…months after date…月后付款 Y^-faL7*\  
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见票后…日付款…days after sight||…days sight yQxzFy  
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见票后…月付款…months after sight||…months sight o%E^41
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同组票据set of bills IPE2t  
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单张汇票sola of exchange||sole of exchange l|c#  
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远期汇票usance bill||bill at usance CfoT$g  
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长期汇票long bill hqA6%Y^k  
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短期汇票short bill 6 ZutU ~HS  
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逾期汇票overdue bill O|opNr  
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宽限日期days of grace c5& _'&  
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电汇telegraphic transfer （T.T） zoUM<6q  
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邮汇postal order||postal note （Am.）||post office order||money order p<w2e  
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本票promissory note （P/N） 66G$5  
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押汇负责书||押汇保证书letter of hypothecation bG`aF*10)!  
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副保||抵押品||付属担保物collateral security 1'O++j_%y  
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担保书trust receipt||letter of indemnity ?pS,?>J f  
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承兑||认付acceptance llbf(!  
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单张承兑general acceptance Sn(e@|!G  
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有条件承兑qualified acceptance Pz+2(Z  
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附条件认付conditional acceptance 4CUzp.S`h  
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部分认付partial acceptance   sqtMhUQ?>w