[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>[ NZE  
会计报表statement of account u>t|X}JH  
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往来帐目account current kyRh k\X  
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现在往来帐||存款额current accout C-a*EG   
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销货帐account sales |5}rX!wS4  
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共同计算帐项joint account Q SHx]*)  
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未决帐项outstanding account 4T
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贷方帐项credit account||creditor account ^eT DD  
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借方帐项debit account||debtor account dN$ 1$B^k  
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应付帐||应付未付帐account payable :X'*8,]KHH  
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应收帐||应收未收帐account receivable 7=7!| UV  
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新交易||新帐new account kZV^F*7  
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未决帐||老帐old account {Oy9RESqc  
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现金帐cash account 1^Kj8*O8e  

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流水帐running account O0@w(L-  
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暂记帐||未定帐suspense account 7cIC&(h5  
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过期帐||延滞帐overdue account||pastdue account @@' nit  
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杂项帐户sundry account HH"$#T^-  
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详细帐单||明细表detail account Qm $(  
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呆帐bad account *i`v~>  
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会计项目title of account w|=gSC-o  
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会计薄||帐薄account-book R4V \B  
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营业报告书||损益计算表account of budiness||business report DMB"Y
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借贷细帐||交验帐account rendered )7W6-.d  
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明细帐account stated rnu e(t  
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与…银行开立一户头to open an account with Y~az!8j;Z  
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与…银行建立交易to keep account with 27>a#vCT  
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继续记帐to keep account ;W0]66&  
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与…有交易to have an account with l)Zs-V!M^\  
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作成会计帐||有往来帐项to make out an account with Noh?^@T`Ov  
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清算||清理债务to make up an account 6Nt
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清洁帐目||与…停止交易to close ones account with yG&2UqX  
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结帐to close an account t\r:E2 O  
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清理未付款to ask an account||to demand an account bU`=*  
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结清差额to balance the account with EfiU$8y  
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清算to settle an account||to liquidate an account||to square an account PJgp
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审查帐目||监查帐目to audit an account TfRGA(+#  
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检查帐目to examine an account W f@t4(i  
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转入A的帐户to charge the amount to As account !e3YnlE  
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以计帐方式付款to pay on account <7n]Ai@Y  
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代理某人||为某人on ones account||on account of one I^3:YVR&  
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为自己计算||独立帐目on ones own account ?Zz'|.l@  
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由某人收益并负风险on ones account and risk||for ones account and risk $%2H6Eg0  
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由某人负担for ones account||for account of one Ec]|p6a3  
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按某人指示||列入某人帐户by order and for account of one #^rU x.  
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列入5月份帐目for May account  l1+[  
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编入某中帐项下to pass to the account of||to place to the account of H+ZSPHs  
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寄出清算书to send in an account||to send in render an account 4]XI"-M^D  
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支票薄cheque book  \4bWWy  
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支票陈票人cheque drawer 6*XM7'n  
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持票人cheque holder ]=&L_(34  
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不记名支票cheque to bearer||bearer cheque E{Vo'!LY  
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记名支票||认人支票cheque to order f3PMVf:<  
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到期支票antedated cheque F@vbSFv)/  
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未到期支票postdated cheque l";'6;g  
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保付支票certified cheque t#b0H)  
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未获兑现支票，退票returned cheque (GU9p>2  
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横线支票crossed cheque ;Ss$2V'a  
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普通横线general crossing !,&yyx.  
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特别横线special crossing mP}#Ccji?  
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空白支票blank cheque _a -]?R  
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失效支票，过期支票stale cheque fC<m^%*zgA  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !{%G0(Dv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ygViPz <J  
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支票换现金||兑现to cash a cheque f(:1yl\a  
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清理票款to clear a cheque Fb _S&!  
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保证兑现to certify a cheque j6>tH"i  
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填写支票数额to fill up a cheque CZ=0mWfF  
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支票上划线to cross a cheque T9jw X:n  
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开发支票to make out a cheque |E^|X!+9  
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签发支票，开立支票to draw a cheque||to issue a cheque u-><}OVf~  
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透支支票to overdraw a cheque 6 =>G#  
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背书支票to endorse a cheque %z)EO9vtr  
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请付票款||清付票款to pay a cheque||to honour a cheque 9g@ NcJ]  
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支票退票to dishonour a cheque a%J/0'(d  
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拒付支票to refuse a cheque W"qL-KW  
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拒付支票to stop payment of a cheque UR:n5V4  
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提示要求付款to present for payment /'&v4C^y>  
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见票即付持票人payable to bearer t)(v4^T  
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支付指定人payable to order \+]O*Bm&`8  
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已过期||无效out of date||stale .tp=T  
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请给出票人R/D||refer to drawer =,E'~ P  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C$y fMK,,N  
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文字与数字不一致words and figures differ i*A$SJ:}  
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支票 x`3.Wu\  
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时间已过account closed -;S3|  
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时间已过effects not cleared 4Xr"d@ 2(  
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停止付款payment stopped i&5!9m`Cw  
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支票毁损cheque mutilated E.Pje@d  
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汇款||寄钱to remit||to send money 5 u
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寄票供取款||支票支付to send a cheque for payment ?n73J wH  
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寄款人a remitter }]Qmt5'NI  
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收款人a remittee mp muziH  
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国外汇票foreign Bill v] W1F,u  
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国内汇票inland Bill 0<6 rU
 
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跟单汇票documentary bill 8Q#t\$RY  
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空头汇票accommodation bill kJVM3F%  
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原始汇票original bill *S,v$ VX  
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改写||换新票据renewed bill F&>T-u-dog  
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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 6i*p +S?U"  
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…months after date||…months after date…月后付款 0KNH=;d}  
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见票后…日付款…days after sight||…days sight m bB\~n  
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见票后…月付款…months after sight||…months sight _KT]l./  
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同组票据set of bills reD[j,i&t.  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance CC]@`R5  
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长期汇票long bill [1[[$ Dr  
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短期汇票short bill BLYk <m  
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逾期汇票overdue bill t'_,9  
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宽限日期days of grace o<eWg  
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电汇telegraphic transfer （T.T） /*xmv $  
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邮汇postal order||postal note （Am.）||post office order||money order !WVabdt  
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本票promissory note （P/N） |^&2zyUj/  
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押汇负责书||押汇保证书letter of hypothecation My43\p  
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副保||抵押品||付属担保物collateral security e]y=]}A3{  
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担保书trust receipt||letter of indemnity 2K7:gd8Ru  
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承兑||认付acceptance onypwfIk)t  
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单张承兑general acceptance eRWF7`HH+  
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有条件承兑qualified acceptance 0:(dl@I)@  
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附条件认付conditional acceptance /JY ph^3][  
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部分认付partial acceptance   {xb%P!o`