[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。   !PgYn  
会计报表statement of account A8?>V%b[Y  
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往来帐目account current iR9iI!+;N  
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现在往来帐||存款额current accout Je/R'QP^8  
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销货帐account sales b% F|VG  
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共同计算帐项joint account 8ydOS  
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未决帐项outstanding account |Bjb  
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贷方帐项credit account||creditor account vm(% u!_P  
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借方帐项debit account||debtor account Zff zyh  
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应付帐||应付未付帐account payable |')Z;  
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应收帐||应收未收帐account receivable q|S }5  
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新交易||新帐new account HxkhlNB  
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未决帐||老帐old account GSypdEBj+w  
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现金帐cash account :}Z+K*%o-  
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流水帐running account =>4,/g3  
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暂记帐||未定帐suspense account 3^8%/5$v  
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过期帐||延滞帐overdue account||pastdue account gg933TLu(Q  
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杂项帐户sundry account )wmXicURC  
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详细帐单||明细表detail account Wa , #  
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呆帐bad account iGM-#{5  
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会计项目title of account (C1]R41'  
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会计薄||帐薄account-book s<tdn[d  
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营业报告书||损益计算表account of budiness||business report /=i^Bgh4  
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借贷细帐||交验帐account rendered }m(u oT~  

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明细帐account stated ^|(F|Z  
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与…银行开立一户头to open an account with >^{}Hjt  
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与…银行建立交易to keep account with !D!Q]M5oU  
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继续记帐to keep account  (0bv d  
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与…有交易to have an account with n>"0y^v  
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作成会计帐||有往来帐项to make out an account with %A|9 =x*  
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清算||清理债务to make up an account V>>"nf, YO  
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清洁帐目||与…停止交易to close ones account with Z%E;*R2+:>  
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结帐to close an account JR] /\(  
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清理未付款to ask an account||to demand an account Up*1j:_O  
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结清差额to balance the account with 7}>Zq`]~  
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清算to settle an account||to liquidate an account||to square an account (&t741DN|  
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审查帐目||监查帐目to audit an account s&&8~ )H  
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检查帐目to examine an account {,xI|u2R  
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转入A的帐户to charge the amount to As account u-qwG/$E  
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以计帐方式付款to pay on account JV_VF'  
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代理某人||为某人on ones account||on account of one VgGMlDl  
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为自己计算||独立帐目on ones own account l/*NscYtQ  
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由某人收益并负风险on ones account and risk||for ones account and risk skaPC#u  
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由某人负担for ones account||for account of one M$J{clr  
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按某人指示||列入某人帐户by order and for account of one TwfQq`  
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列入5月份帐目for May account :<}1as!eo  
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编入某中帐项下to pass to the account of||to place to the account of zjE|UK{  
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寄出清算书to send in an account||to send in render an account _s{;9&qX]  
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支票薄cheque book Q
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支票陈票人cheque drawer aw\0\'}  
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持票人cheque holder qrr[QEFW  
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不记名支票cheque to bearer||bearer cheque ^{}$o#iof  
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记名支票||认人支票cheque to order ( O!Q[WLS  
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到期支票antedated cheque Spm0DqqR?  
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未到期支票postdated cheque ,9.-A-Yw  
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保付支票certified cheque 5H^"  
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未获兑现支票，退票returned cheque d:!A`sk7  
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横线支票crossed cheque cii
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普通横线general crossing %1Nank!Zj  
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特别横线special crossing vp4NH]fJ  
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空白支票blank cheque x_oiPu.V  

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失效支票，过期支票stale cheque TfnBPO  
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普通支票open cheque 0^9%E61YR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oY<R[NYKu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U["-`:>jfp  
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支票换现金||兑现to cash a cheque .I%`yhCW  
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清理票款to clear a cheque Xy]Pmt  
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保证兑现to certify a cheque Xj5oHHwn  
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填写支票数额to fill up a cheque 2(
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支票上划线to cross a cheque YhQ%S}  
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开发支票to make out a cheque <7 xX/Z}M  
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签发支票，开立支票to draw a cheque||to issue a cheque /Ref
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透支支票to overdraw a cheque > JV$EY,  
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背书支票to endorse a cheque 722:2 {  
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请付票款||清付票款to pay a cheque||to honour a cheque SS6K7  
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支票退票to dishonour a cheque $38)_{  
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拒付支票to refuse a cheque Rga *68s|&  
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拒付支票to stop payment of a cheque I-^C6~  
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提示要求付款to present for payment &2bqL!k  
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见票即付持票人payable to bearer [2PPa
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支付指定人payable to order sC A  
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已过期||无效out of date||stale c\;_jg  
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请给出票人R/D||refer to drawer msY6zJc`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1|m%xX,[  
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文字与数字不一致words and figures differ \ef:H&r  
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支票 SsPZva  
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时间已过account closed T.jCF~%7F  
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时间已过effects not cleared K:^0*5Y-k  
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停止付款payment stopped 5 5m\,UG7  
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支票毁损cheque mutilated !JyY&D~`  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment #n}~u@,o_  
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寄款人a remitter 1`YU9?  
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收款人a remittee j:xC\b47"  
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国外汇票foreign Bill NcP/W>lN  
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国内汇票inland Bill pF4Z4?W  
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跟单汇票documentary bill jx]P:]  
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空头汇票accommodation bill W3:Fw6v  
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原始汇票original bill IQRuqp KL  
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改写||换新票据renewed bill K5jt(7i  
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即期汇票sight bill||bill on demand <;6{R#Tuh  
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…days after date||…days after date…日后付款 I I+y  
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…months after date||…months after date…月后付款 =FrB{Eu  
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见票后…日付款…days after sight||…days sight )1uiY f&k  
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见票后…月付款…months after sight||…months sight n^Ca?|} ,  
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同组票据set of bills #;]#NqFX  
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单张汇票sola of exchange||sole of exchange V4:/LNq_]  
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远期汇票usance bill||bill at usance ^#HaH  
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长期汇票long bill tk&AZb,sP  
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短期汇票short bill fg^AEn1i  
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逾期汇票overdue bill 3~~X,ZL  
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宽限日期days of grace [';o -c"!  
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电汇telegraphic transfer （T.T） uUI#^ A  
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邮汇postal order||postal note （Am.）||post office order||money order n-Iz!;q  
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本票promissory note （P/N） p<mL%3s0  
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押汇负责书||押汇保证书letter of hypothecation %xkuW]xk  
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副保||抵押品||付属担保物collateral security 9q`Ewj R  
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担保书trust receipt||letter of indemnity xV>  .]  
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承兑||认付acceptance F5*-HR  
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单张承兑general acceptance {"p ~M7  
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有条件承兑qualified acceptance F'uqL+jVO  
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附条件认付conditional acceptance #un'?]tZF  
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部分认付partial acceptance   Id?-Og2iV