[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。   OK v2..8  
会计报表statement of account ^~N:lW#=  
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往来帐目account current I(AlRh  
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现在往来帐||存款额current accout %0 {_b68x  
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销货帐account sales "Y^j=?1k  
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共同计算帐项joint account QxG^oxU}  
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未决帐项outstanding account _cJ)v/]  
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贷方帐项credit account||creditor account h2x9LPLBxT  
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借方帐项debit account||debtor account @.$- ^-  
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应付帐||应付未付帐account payable fZ &  
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应收帐||应收未收帐account receivable vGlVr.)  
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新交易||新帐new account MG=8`J-`  
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未决帐||老帐old account }\S'oC\[  
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现金帐cash account Z" ;q w  
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流水帐running account nS3Aadm  
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暂记帐||未定帐suspense account SWx: -<  
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过期帐||延滞帐overdue account||pastdue account 6Jq[]l"v  
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杂项帐户sundry account CnL=s6XD'  
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详细帐单||明细表detail account 2rT^OGw6
  
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呆帐bad account u*Xp%vNe  
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会计项目title of account v5'`iO0o  
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会计薄||帐薄account-book M]r?m@)  
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营业报告书||损益计算表account of budiness||business report h97#(_wV>  
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借贷细帐||交验帐account rendered cw!,.o%cD  
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明细帐account stated dW4jkjap  
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与…银行开立一户头to open an account with @/<UhnI  
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与…银行建立交易to keep account with RJ3oI+gI  
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继续记帐to keep account P'U2hCif  
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与…有交易to have an account with y+ze`pL?  
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作成会计帐||有往来帐项to make out an account with 7
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清算||清理债务to make up an account |[>@Kk4  
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清洁帐目||与…停止交易to close ones account with ls@]%pz.1d  
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结帐to close an account |HK:\)L%  
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清理未付款to ask an account||to demand an account C27:ty
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结清差额to balance the account with Ym6d'd<9(  
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清算to settle an account||to liquidate an account||to square an account !&VfOx:PN  
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审查帐目||监查帐目to audit an account ]b4IO4T  
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检查帐目to examine an account >pU9}2fpT  
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转入A的帐户to charge the amount to As account W'[V
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以计帐方式付款to pay on account q\Y4vWg  
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代理某人||为某人on ones account||on account of one U[C4!k:0  
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为自己计算||独立帐目on ones own account )%7P?^>  
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由某人收益并负风险on ones account and risk||for ones account and risk 8`q7Yss6F  
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由某人负担for ones account||for account of one L:G #>  
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按某人指示||列入某人帐户by order and for account of one ;5Sdx5`_  
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列入5月份帐目for May account V ;T :Q%  
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编入某中帐项下to pass to the account of||to place to the account of O `}EiyV  
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寄出清算书to send in an account||to send in render an account XjX  
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支票薄cheque book FwCb$yE#M  
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支票陈票人cheque drawer uDF;_bli)H  
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持票人cheque holder !gsvF\XDM  
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不记名支票cheque to bearer||bearer cheque ^t;z;.g  
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记名支票||认人支票cheque to order iGN\ >m}  
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到期支票antedated cheque Fnw:alWr  
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未到期支票postdated cheque dUI5,3*  
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保付支票certified cheque K=g</@L6R  
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未获兑现支票，退票returned cheque  6@S6E(^  
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横线支票crossed cheque .])prp8  
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普通横线general crossing eL!41_QI  
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特别横线special crossing *7BfK(9T  
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空白支票blank cheque 6%D9;-N)  
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失效支票，过期支票stale cheque |@q
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普通支票open cheque xNP_>Qa~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WWT1=#"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ~5
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支票换现金||兑现to cash a cheque BFLef3~.0  
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清理票款to clear a cheque >}5?`.K~Q*  
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保证兑现to certify a cheque Z$oy;j99
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填写支票数额to fill up a cheque AeJ

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支票上划线to cross a cheque nHK(3Z4G  
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开发支票to make out a cheque :yay:3qv  
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签发支票，开立支票to draw a cheque||to issue a cheque 8^mE<  
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透支支票to overdraw a cheque \1EuHQ?  
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背书支票to endorse a cheque :=QX^*  
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请付票款||清付票款to pay a cheque||to honour a cheque ?H{[u rLn  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque _0H oJ  
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拒付支票to stop payment of a cheque "hkcN+=  
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提示要求付款to present for payment PK\ZRl  
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见票即付持票人payable to bearer 7vRtTP  
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支付指定人payable to order -H| 982=  
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已过期||无效out of date||stale ]ua3I}_B6v  
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请给出票人R/D||refer to drawer ~(kEGEF  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A U~DbU0O  
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文字与数字不一致words and figures differ $b8[/],  
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支票 x}G:n[B7_V  
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时间已过account closed ^WA7X9ed  
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时间已过effects not cleared fit{n]g  
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停止付款payment stopped EQ%ooAb8  
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支票毁损cheque mutilated ^PG
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汇款||寄钱to remit||to send money &V4Zmn?UU  
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寄票供取款||支票支付to send a cheque for payment PV68d; $:8  
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寄款人a remitter RZ6y5  
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收款人a remittee <rC%$tr  
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国外汇票foreign Bill (MGgr  
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国内汇票inland Bill RELNWr  
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跟单汇票documentary bill ]V"P &
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空头汇票accommodation bill ; Y/nS  
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原始汇票original bill ElO|6kOBYG  
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改写||换新票据renewed bill N~/'EaO  
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即期汇票sight bill||bill on demand %ap(=^|5  
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…days after date||…days after date…日后付款 f*%kHfaXgN  
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…months after date||…months after date…月后付款 ;nS F\X(;{  
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见票后…日付款…days after sight||…days sight YR'F]FI  
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见票后…月付款…months after sight||…months sight q>_<\|?%x  
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同组票据set of bills Av w=*ZW  
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单张汇票sola of exchange||sole of exchange n]
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远期汇票usance bill||bill at usance - lX4;  
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长期汇票long bill T'pL&@,Q  
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短期汇票short bill VcKB:(:[  
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逾期汇票overdue bill ^/BGOBK  
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宽限日期days of grace JP4DV=}L  
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电汇telegraphic transfer （T.T） ?%5VaxWJ
 
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邮汇postal order||postal note （Am.）||post office order||money order u1/>)_U  
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本票promissory note （P/N） 
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押汇负责书||押汇保证书letter of hypothecation -'Z Gc8)  
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副保||抵押品||付属担保物collateral security 2|;|C8C  
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担保书trust receipt||letter of indemnity .?{no}u.  
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承兑||认付acceptance x^K4&'</  
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单张承兑general acceptance h  /  

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有条件承兑qualified acceptance |mtW)  
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附条件认付conditional acceptance JX0M3|I=  
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部分认付partial acceptance   n=!T(Hk