[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。   zBg>I=hiG  
会计报表statement of account bR"
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往来帐目account current ?4vf2n@  
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现在往来帐||存款额current accout \}[{q  
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销货帐account sales '_!j9A]g  
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共同计算帐项joint account {YnR]|0&  
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未决帐项outstanding account /3`#ldb%}  
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贷方帐项credit account||creditor account KZ_d..l*W  
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借方帐项debit account||debtor account rS1mBrqD  
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应付帐||应付未付帐account payable ZuF"GNUC  
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应收帐||应收未收帐account receivable *j9{+yO{ZE  
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新交易||新帐new account IO/%X;Y_  
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未决帐||老帐old account t[gz#'  
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现金帐cash account =~;SUO  
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流水帐running account (Uk1Rt*h  
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暂记帐||未定帐suspense account [Y@?l]&  
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过期帐||延滞帐overdue account||pastdue account ="%nW3e@  
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杂项帐户sundry account < H1+qN=]`  
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详细帐单||明细表detail account MDETAd  
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呆帐bad account lgR;V]^YX  
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会计项目title of account L`"PaIMz  
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会计薄||帐薄account-book K.A!?U=
 
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营业报告书||损益计算表account of budiness||business report 5_4Y/2_|  
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借贷细帐||交验帐account rendered t- Rp_2t  
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明细帐account stated X^L)5n+$X  
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与…银行开立一户头to open an account with RI,Z&kXj2o  
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与…银行建立交易to keep account with [Xy^M3
  
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继续记帐to keep account EH;w <LvT  
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与…有交易to have an account with JXR_klx  
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作成会计帐||有往来帐项to make out an account with f< A@D"m/  
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清算||清理债务to make up an account zE"ME*ou  
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清洁帐目||与…停止交易to close ones account with I` %\ "bF@  
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结帐to close an account qMD!No  
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清理未付款to ask an account||to demand an account ,X Zo0!  
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结清差额to balance the account with p"9
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清算to settle an account||to liquidate an account||to square an account 5@3[t`n'  
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审查帐目||监查帐目to audit an account R:+2}kS5e{  
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检查帐目to examine an account J(*QtF  
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转入A的帐户to charge the amount to As account 8y;W+I(71  
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以计帐方式付款to pay on account @=o1q=5@8  
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代理某人||为某人on ones account||on account of one M7"I]$|\  
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为自己计算||独立帐目on ones own account Pf s_s6  
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由某人收益并负风险on ones account and risk||for ones account and risk ND[u$N+5x"  
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由某人负担for ones account||for account of one &wRdUIc  
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按某人指示||列入某人帐户by order and for account of one 7sECbbJT  
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列入5月份帐目for May account m7X&"0X  
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编入某中帐项下to pass to the account of||to place to the account of xlVQ[Mt  
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寄出清算书to send in an account||to send in render an account .J' 8d"+  
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支票薄cheque book P9Hv){z  
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支票陈票人cheque drawer 8[i#x|`g  
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持票人cheque holder \dj&4u3  
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不记名支票cheque to bearer||bearer cheque -e#YWMo(  
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记名支票||认人支票cheque to order ey<u  
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到期支票antedated cheque xB:,l'\G  
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未到期支票postdated cheque Z!=/[,b  
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保付支票certified cheque Wq 7 c/|  
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未获兑现支票，退票returned cheque x<60=f[O2R  
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横线支票crossed cheque STu!v5XY}-  
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普通横线general crossing {U(-cdU{e`  
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特别横线special crossing WwbExn<  
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空白支票blank cheque /A\'_
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失效支票，过期支票stale cheque Gd EkA  
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普通支票open cheque n[n0iz1-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount xy
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "RuJlp  
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支票换现金||兑现to cash a cheque i0{pm q  
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清理票款to clear a cheque |TF,Aj  
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保证兑现to certify a cheque R"e~0WO  
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填写支票数额to fill up a cheque f<9H#S:  
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支票上划线to cross a cheque wX8T;bo&  
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开发支票to make out a cheque 6xr$  
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签发支票，开立支票to draw a cheque||to issue a cheque xU@YBzbk  
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透支支票to overdraw a cheque !EF~I8d\]  
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背书支票to endorse a cheque @Rj&9/\L  
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请付票款||清付票款to pay a cheque||to honour a cheque !Y!Cv %  
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支票退票to dishonour a cheque 4} 'Xrg  
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拒付支票to refuse a cheque / S$p_7N  
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拒付支票to stop payment of a cheque * ;Dd:D9  
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提示要求付款to present for payment N)lzX X  
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见票即付持票人payable to bearer as)2ny!u  
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支付指定人payable to order Rs_@L}U..  
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已过期||无效out of date||stale Vg#s  
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请给出票人R/D||refer to drawer ]3 YJEP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RU,f|hB4  
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文字与数字不一致words and figures differ ({yuwH?tH
 
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支票 8Z4d<DIJ  
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时间已过account closed LZMdW #,[  
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时间已过effects not cleared u6'vzLmM  
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停止付款payment stopped n!|K#  
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支票毁损cheque mutilated 9xB^dKM3  
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汇款||寄钱to remit||to send money Tg&{P{$  
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寄票供取款||支票支付to send a cheque for payment ^LfCLI9Z  
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寄款人a remitter q+x4Od3  
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收款人a remittee #~Lh#@h  
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国外汇票foreign Bill Mw?nIIu(@  
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国内汇票inland Bill 4(R O1VWsb  
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跟单汇票documentary bill 9HLn_|yU  
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空头汇票accommodation bill H'<9;bD -  
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原始汇票original bill en=Z[ZIPO  
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改写||换新票据renewed bill uz ` H  
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即期汇票sight bill||bill on demand Bo`fy/x#  
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…days after date||…days after date…日后付款 Al3Hu-Hf;`  
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…months after date||…months after date…月后付款 Ki^m&P   
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见票后…日付款…days after sight||…days sight C UnZ}@?d  
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见票后…月付款…months after sight||…months sight To]WCFp6@  
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同组票据set of bills zO2<Igb  
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单张汇票sola of exchange||sole of exchange #E^%h  
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远期汇票usance bill||bill at usance PaMi5Pq  
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长期汇票long bill 5iG|C ~  
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短期汇票short bill 6du
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逾期汇票overdue bill cAVe(:k)  
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宽限日期days of grace )lB-D;3[_  
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电汇telegraphic transfer （T.T） }9Y='+.%^  
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邮汇postal order||postal note （Am.）||post office order||money order /PPk p9H{  
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本票promissory note （P/N） IdzF<>;W  
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押汇负责书||押汇保证书letter of hypothecation eC[g"Ef  
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副保||抵押品||付属担保物collateral security u:g(x+u4:  
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担保书trust receipt||letter of indemnity ~+CNED0z+  
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承兑||认付acceptance ip1jY!   
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单张承兑general acceptance eRVu/TY   
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有条件承兑qualified acceptance ZJR{c5TE  
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附条件认付conditional acceptance n>#h(  
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部分认付partial acceptance   YJ1P5u: