[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。   ,_v|#g@{  
会计报表statement of account Xz{~3ih  
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往来帐目account current B|=|.qp$)  
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现在往来帐||存款额current accout ,ZE?{G{tuj  
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销货帐account sales k%'m*Tf  
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共同计算帐项joint account 7N8H)X
 
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未决帐项outstanding account W_YY#w f_  
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贷方帐项credit account||creditor account (K..k-o`.  
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借方帐项debit account||debtor account AIijCL  
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应付帐||应付未付帐account payable N!&:rK  
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应收帐||应收未收帐account receivable ~g;   
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新交易||新帐new account <W)u{KS#TY  
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未决帐||老帐old account Q4*-wF-P  
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现金帐cash account Kn;D?ioY  
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流水帐running account P$GjF-!:  
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暂记帐||未定帐suspense account {LzH&qu  
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过期帐||延滞帐overdue account||pastdue account $ <8~k^  
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杂项帐户sundry account `Mj}md;O"  
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详细帐单||明细表detail account {:nQl}  
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呆帐bad account t>)45<PEw  
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会计项目title of account v
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会计薄||帐薄account-book v60^4K>  
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营业报告书||损益计算表account of budiness||business report o\otgyoh  
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借贷细帐||交验帐account rendered cXMhq<GkAA  
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明细帐account stated M@1r:4CoKH  
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与…银行开立一户头to open an account with J/!cGr(B~  
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与…银行建立交易to keep account with _lK Zmhi  
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继续记帐to keep account i|)Su
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with :4S%'d7  
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清算||清理债务to make up an account f~OU*P>V@  
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清洁帐目||与…停止交易to close ones account with Rd7_~.Bo  
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结帐to close an account 0n~Zz  
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清理未付款to ask an account||to demand an account j6~nE'sQ  
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结清差额to balance the account with E Uar /  
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清算to settle an account||to liquidate an account||to square an account ;?}l  
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审查帐目||监查帐目to audit an account @\oz4^  
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检查帐目to examine an account B()/.w?A  
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转入A的帐户to charge the amount to As account .,~(%#Wl$  
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以计帐方式付款to pay on account =z{JgD/  
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代理某人||为某人on ones account||on account of one sG~<M"znV  
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为自己计算||独立帐目on ones own account Gc.P,K/hr  
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由某人收益并负风险on ones account and risk||for ones account and risk >vrxP8_  
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由某人负担for ones account||for account of one &2-L.Xb  
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按某人指示||列入某人帐户by order and for account of one C=uZ1xg*,  
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列入5月份帐目for May account RWgDD;&_[a  
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编入某中帐项下to pass to the account of||to place to the account of k~%<Ir1V]  
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寄出清算书to send in an account||to send in render an account at!Y3VywG  
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支票薄cheque book `< ^VR[Mx  
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支票陈票人cheque drawer 7;.xc{  
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持票人cheque holder NT%W;)6m9  
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不记名支票cheque to bearer||bearer cheque sDqe(x}a  
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记名支票||认人支票cheque to order s"=6{EVqk3  
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到期支票antedated cheque w)E@*h<Z  
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未到期支票postdated cheque  C8@TZ[w  
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保付支票certified cheque M"q[p  
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未获兑现支票，退票returned cheque |1Dc!V'?"  
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横线支票crossed cheque RhF>T&Q  
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普通横线general crossing .
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特别横线special crossing sK$wN4k  
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空白支票blank cheque L^kp8
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失效支票，过期支票stale cheque D|I Ec?  
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普通支票open cheque {TSY|D2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {mYP<NBT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s}M= oe  
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支票换现金||兑现to cash a cheque BJjx|VA+  
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清理票款to clear a cheque jX=lAs~6  
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保证兑现to certify a cheque qG8s;_G  
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填写支票数额to fill up a cheque MKGS`X]<J  
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支票上划线to cross a cheque 7 l8[xV  
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开发支票to make out a cheque uq7T{7~<  
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签发支票，开立支票to draw a cheque||to issue a cheque :1fagaPg  
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透支支票to overdraw a cheque mLL$|  
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背书支票to endorse a cheque Evu=M-?  
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请付票款||清付票款to pay a cheque||to honour a cheque "X1vZwK8N  
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支票退票to dishonour a cheque Rq)BssdF  
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拒付支票to refuse a cheque =V$j6  
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拒付支票to stop payment of a cheque 90:K#nW;  
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提示要求付款to present for payment 8[5|_Eh+  
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见票即付持票人payable to bearer pG yRX_;  
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支付指定人payable to order %`\]Y
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已过期||无效out of date||stale cH"@d^"+q|  
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请给出票人R/D||refer to drawer =MSu3<y,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !wh=dQgMe  
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文字与数字不一致words and figures differ *8\(FVyG^  
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支票 YFx=b!/s  
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时间已过account closed nFXAF!,jj  
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时间已过effects not cleared O,9X8$5H-a  
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停止付款payment stopped 6y@<?08Q  
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支票毁损cheque mutilated M(S{1|,V  
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汇款||寄钱to remit||to send money @Z2/9K%1'  
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寄票供取款||支票支付to send a cheque for payment wea\8[U3"  
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寄款人a remitter M=Is9)y  
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收款人a remittee %0(>!SY  
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国外汇票foreign Bill \]GGVI;u  
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国内汇票inland Bill %>]#vQ|  
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跟单汇票documentary bill JgZdS-~  
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空头汇票accommodation bill A'(k Yc  
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原始汇票original bill p!V)55J*  
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改写||换新票据renewed bill *xho  
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即期汇票sight bill||bill on demand 6UtG-WHHt  
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…days after date||…days after date…日后付款  K oL%}u&  
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…months after date||…months after date…月后付款 (jt*u (C&Y  
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见票后…日付款…days after sight||…days sight Oym]&SrbS  
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见票后…月付款…months after sight||…months sight g!z8oPT  
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同组票据set of bills _LLW{^V  
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单张汇票sola of exchange||sole of exchange 9,}fx+^  
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远期汇票usance bill||bill at usance 4j2~"K  
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长期汇票long bill qLU15cOM  
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短期汇票short bill pU[a[  
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逾期汇票overdue bill $,!dan<eA  
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宽限日期days of grace 'lSnyW{  
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电汇telegraphic transfer （T.T） F=P+;%.  
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邮汇postal order||postal note （Am.）||post office order||money order D"1vw<Ak  
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本票promissory note （P/N） 6Vu}kK)  
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押汇负责书||押汇保证书letter of hypothecation y'i:%n}I  
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副保||抵押品||付属担保物collateral security ^loF#d=s  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance I*`= [nR  
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单张承兑general acceptance nATfmUN L  
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有条件承兑qualified acceptance 7o 83|s.Bm  
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附条件认付conditional acceptance {O3oUE+  
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部分认付partial acceptance   u"
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