[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。   $AAv
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会计报表statement of account `"v5bk  
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往来帐目account current P&3'N~k-  
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现在往来帐||存款额current accout 7s_#X |A$  
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销货帐account sales ~YHy'.  
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共同计算帐项joint account q10gKVJum  
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未决帐项outstanding account Hlq vXt\  
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贷方帐项credit account||creditor account uR{HCZ-  
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借方帐项debit account||debtor account 5Qhu5~,K  
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应付帐||应付未付帐account payable <}-[9fW  
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应收帐||应收未收帐account receivable FX7=81**4  
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新交易||新帐new account <`*}$Zh  
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未决帐||老帐old account IlsXj`!e  
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现金帐cash account  sBY*9I  
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流水帐running account +9G GC  
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暂记帐||未定帐suspense account )ALPMmlRs  
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过期帐||延滞帐overdue account||pastdue account W-q2|N
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杂项帐户sundry account GVk&n"9kp  
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详细帐单||明细表detail account *LpEH,J  
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呆帐bad account M*FUtu  
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会计项目title of account )o)<5Iqh  
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会计薄||帐薄account-book :;W[@DeO[  
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营业报告书||损益计算表account of budiness||business report {Vw+~8  
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借贷细帐||交验帐account rendered <WFA3  
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明细帐account stated eygmhaE  
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与…银行开立一户头to open an account with Q ^X  
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与…银行建立交易to keep account with [8|Y2Z\N
 
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继续记帐to keep account !>QS746S@  
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与…有交易to have an account with xi['knUi2-  
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作成会计帐||有往来帐项to make out an account with oV"d%ks  
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清算||清理债务to make up an account _CqVH5U?  
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清洁帐目||与…停止交易to close ones account with +8qtFog$\g  
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结帐to close an account ,fWQSc\}  
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清理未付款to ask an account||to demand an account s18o,Zs'  
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结清差额to balance the account with ZEY="pf  
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清算to settle an account||to liquidate an account||to square an account cr GFU?8  
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审查帐目||监查帐目to audit an account aq~>$CHa  
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检查帐目to examine an account E/bIq}R6  
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转入A的帐户to charge the amount to As account s|er+-'  
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以计帐方式付款to pay on account 7# >;iG uz  
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代理某人||为某人on ones account||on account of one lT.Q)(  
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为自己计算||独立帐目on ones own account %>,B1nt
 
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由某人收益并负风险on ones account and risk||for ones account and risk E`E$ }iLs  
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由某人负担for ones account||for account of one ~bm VpoI  
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按某人指示||列入某人帐户by order and for account of one 'K|Jg.2  
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列入5月份帐目for May account f/1soGA  
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编入某中帐项下to pass to the account of||to place to the account of qcN{p7=0  
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寄出清算书to send in an account||to send in render an account ,(1n(FZ  
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支票薄cheque book $5(_U  
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支票陈票人cheque drawer @ve4rc/LI  
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持票人cheque holder trl:\m  
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不记名支票cheque to bearer||bearer cheque K;n2mXYGM  
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记名支票||认人支票cheque to order ;-aF\}D@n  
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到期支票antedated cheque fX:)mLnO/  
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未到期支票postdated cheque P^lzl:|  
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保付支票certified cheque n]G_# ;  
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未获兑现支票，退票returned cheque {Df97n%h;  
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横线支票crossed cheque T[~8u9/  
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普通横线general crossing (f-Mm0%[  
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空白支票blank cheque 1X ?9Ji)h  
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失效支票，过期支票stale cheque $!'S7;*uW  
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普通支票open cheque _,"?R]MO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TKwMgC}<[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ytmFe!  
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支票换现金||兑现to cash a cheque 6Mh;ld@  
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清理票款to clear a cheque RaT_5PH~g  
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保证兑现to certify a cheque x;w^&<hQ\  
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填写支票数额to fill up a cheque 2 &(w\#'  
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支票上划线to cross a cheque Qf'%".*=~8  
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开发支票to make out a cheque +L]$M)*0&  
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签发支票，开立支票to draw a cheque||to issue a cheque )-u0n],  
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透支支票to overdraw a cheque /A4^l]H;+3  
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背书支票to endorse a cheque 9_4bw9A  
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请付票款||清付票款to pay a cheque||to honour a cheque VJf|r#2  
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支票退票to dishonour a cheque m4r!Ck|  
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拒付支票to refuse a cheque O^L#(8bC  
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拒付支票to stop payment of a cheque 3
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提示要求付款to present for payment d$?sS9"8(  
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见票即付持票人payable to bearer uexm|5|  
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支付指定人payable to order YPU*T&~  
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已过期||无效out of date||stale F3Y/Miw  
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请给出票人R/D||refer to drawer  L#>^R   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  ~0T;T  
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文字与数字不一致words and figures differ m,X8Cy|vQ  
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时间已过effects not cleared T4fVZd)x  
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停止付款payment stopped ,"xr^@W
 
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支票毁损cheque mutilated =g3o@WD/G  
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汇款||寄钱to remit||to send money wOLA8UYW  
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寄票供取款||支票支付to send a cheque for payment _@L{]6
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寄款人a remitter ~bnyk%S o  
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收款人a remittee {^V9?^?d (  
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国外汇票foreign Bill 3IyNnm=u  
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国内汇票inland Bill '?O_(%3F0  
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跟单汇票documentary bill kb~;s-$O`s  
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空头汇票accommodation bill AV]7l}-  
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原始汇票original bill w^Atd|~gi  
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改写||换新票据renewed bill UNF@%O4_T  
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即期汇票sight bill||bill on demand e.Gjp{  
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…days after date||…days after date…日后付款 5MHcgzyp  
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…months after date||…months after date…月后付款 FI8vABq  
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见票后…日付款…days after sight||…days sight n`.JI(|  
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见票后…月付款…months after sight||…months sight &HB!6T/  
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同组票据set of bills =:*2t  
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单张汇票sola of exchange||sole of exchange &cZl2ynPi  
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远期汇票usance bill||bill at usance ]{ir^[A6  
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长期汇票long bill 3YD.Fjz$  
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短期汇票short bill S*V!t=  
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逾期汇票overdue bill B^@X1EE  
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宽限日期days of grace heScIe N^`  
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电汇telegraphic transfer （T.T）  {gb` %
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邮汇postal order||postal note （Am.）||post office order||money order ) uTFId  
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本票promissory note （P/N） S]Ye`  
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押汇负责书||押汇保证书letter of hypothecation 0UhJ I  
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副保||抵押品||付属担保物collateral security Hu+GN3`sx^  
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担保书trust receipt||letter of indemnity o,RiAtdk  
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承兑||认付acceptance +F*h\4ry#  
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单张承兑general acceptance mbns%%GJU  
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有条件承兑qualified acceptance 7^syu;DT9Y  
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附条件认付conditional acceptance /D964VR1M\  
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部分认付partial acceptance   F` &W5[