[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。   Kw"7M~  
会计报表statement of account q: ?6  
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往来帐目account current NcwZ_*sqj  
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现在往来帐||存款额current accout SB:-zQ5  
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销货帐account sales l)4KX{Rz{A  
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共同计算帐项joint account [59_n{S 1  
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未决帐项outstanding account 18zv]v %  
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贷方帐项credit account||creditor account UQ}[2x(Kb  
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借方帐项debit account||debtor account 7:)=  
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应付帐||应付未付帐account payable bLhTgss](  
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应收帐||应收未收帐account receivable )R(kX
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新交易||新帐new account 6k|o<`~,  
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未决帐||老帐old account &7VN?ox1  
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现金帐cash account ~k^rIjR  
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流水帐running account ="Zr.g~8  
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暂记帐||未定帐suspense account U*!q@g_  
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过期帐||延滞帐overdue account||pastdue account (~q.YJ'  
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杂项帐户sundry account Q3[MzIk 4  
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详细帐单||明细表detail account "\cDSiD  
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呆帐bad account Q6)Wh6Cm  
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会计项目title of account .);~H#  
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会计薄||帐薄account-book '2Q[g0VR  
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营业报告书||损益计算表account of budiness||business report ;E:vsVK  
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借贷细帐||交验帐account rendered 6<1 2j7  
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明细帐account stated ,+2!&"zD  

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与…银行开立一户头to open an account with <<'%2q5  
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与…银行建立交易to keep account with %#t*3[  
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继续记帐to keep account t57MKDn  
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与…有交易to have an account with S)LvYOOB@  
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作成会计帐||有往来帐项to make out an account with i%@blz:_Y  
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清算||清理债务to make up an account eI,'7u4q  
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清洁帐目||与…停止交易to close ones account with rEHlo[7^
 
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结帐to close an account Ztl?*zL  
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清理未付款to ask an account||to demand an account gmqA 5W~y  
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结清差额to balance the account with A)#w~X4  
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清算to settle an account||to liquidate an account||to square an account T)MX]T  
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审查帐目||监查帐目to audit an account S awf]/  
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检查帐目to examine an account 8-_at L  
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转入A的帐户to charge the amount to As account s !IvUc7'  
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以计帐方式付款to pay on account \3&1iA9=)  
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代理某人||为某人on ones account||on account of one [K
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为自己计算||独立帐目on ones own account rf^u&f  
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由某人收益并负风险on ones account and risk||for ones account and risk 7z_ZD0PxPc  
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由某人负担for ones account||for account of one T/0cPn
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按某人指示||列入某人帐户by order and for account of one *k,{[b  

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列入5月份帐目for May account !UR3`Xk  
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编入某中帐项下to pass to the account of||to place to the account of *0 vRVlYf  
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寄出清算书to send in an account||to send in render an account k0&FUO  
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支票薄cheque book 7xM4=\~OG  
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支票陈票人cheque drawer JC`;hY  
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持票人cheque holder bxPJ5oT  
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不记名支票cheque to bearer||bearer cheque NiEz3ODSi  
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记名支票||认人支票cheque to order @NiLKcL#  
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到期支票antedated cheque M?Fv'YE  
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未到期支票postdated cheque Q"Exmn3p  
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保付支票certified cheque cd~QGP_C  

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未获兑现支票，退票returned cheque QpiDBJCL  
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横线支票crossed cheque I*f@M}  
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普通横线general crossing z =\ENG|x#  
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特别横线special crossing asE.!g?  
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空白支票blank cheque z_#H J}R=  
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失效支票，过期支票stale cheque dj4a)p|YN  
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普通支票open cheque I.>8p]X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount IL uQf-  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c>! ^\  
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支票换现金||兑现to cash a cheque iSfRo31  
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清理票款to clear a cheque 
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保证兑现to certify a cheque kw7E<a F!  
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填写支票数额to fill up a cheque c+O:n:L  
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支票上划线to cross a cheque r%>7n,+o  
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开发支票to make out a cheque W[e2J&G  
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签发支票，开立支票to draw a cheque||to issue a cheque TN08,:k  
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透支支票to overdraw a cheque 7h:EU7  
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背书支票to endorse a cheque Adfnd  
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请付票款||清付票款to pay a cheque||to honour a cheque uu>R)iTQ%S  
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支票退票to dishonour a cheque [o7Qr?RN  
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拒付支票to refuse a cheque q]s_hWWv  
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拒付支票to stop payment of a cheque 'e$8 IZm  
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提示要求付款to present for payment ?N@[R];  
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见票即付持票人payable to bearer b dC  
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已过期||无效out of date||stale R D?
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请给出票人R/D||refer to drawer C5e;U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0\!v{A> I'  
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文字与数字不一致words and figures differ fX>y^s?y  
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支票 ,/!^ZS*  
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时间已过account closed D6C h6i5$  
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时间已过effects not cleared k~, k@mR  
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停止付款payment stopped #Jr4LQ@A9  
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支票毁损cheque mutilated sa"}9IE*8  

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汇款||寄钱to remit||to send money q1m{G1W n  
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寄票供取款||支票支付to send a cheque for payment ,J:Ro N_:  
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寄款人a remitter iq, rS"  
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收款人a remittee \NKQ:F1  
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国外汇票foreign Bill %Y>E   
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国内汇票inland Bill !e*T. 1Kz  
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跟单汇票documentary bill ^)( tO$S  
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空头汇票accommodation bill JYv<QsD  
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原始汇票original bill  WjCxTBI  
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改写||换新票据renewed bill S4'<kF0z  
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即期汇票sight bill||bill on demand 1ANb=X|hig  
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…days after date||…days after date…日后付款 i'4.w?OZ  
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…months after date||…months after date…月后付款 C,GZ  
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见票后…日付款…days after sight||…days sight aT( _c/t.  
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见票后…月付款…months after sight||…months sight Am_>x8z  
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同组票据set of bills _53~D=  
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单张汇票sola of exchange||sole of exchange q=V'pML  
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远期汇票usance bill||bill at usance f'H|K+bO  
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长期汇票long bill ?s3S$Ih  
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短期汇票short bill #/f~LTE  
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逾期汇票overdue bill \6
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宽限日期days of grace ]|+M0:2?  
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电汇telegraphic transfer （T.T） $ VP1(C  
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邮汇postal order||postal note （Am.）||post office order||money order C?T\5}h  
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本票promissory note （P/N） ABX%oZ7[|o  
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押汇负责书||押汇保证书letter of hypothecation e12QYoh  
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副保||抵押品||付属担保物collateral security E)gD"^rex  
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担保书trust receipt||letter of indemnity 49$<:{~  
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承兑||认付acceptance :^v Q 4/,  
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单张承兑general acceptance VAz4@r7hkq  
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有条件承兑qualified acceptance q"u,Tnc;  
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附条件认付conditional acceptance ^w60AqR8  
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部分认付partial acceptance   >v.fH6P,}