[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。   [-k  
会计报表statement of account lVR~Bh  
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往来帐目account current mD0f<gJ1  
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现在往来帐||存款额current accout Agg<tM{yB  
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销货帐account sales \fyRsa)  
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共同计算帐项joint account ~'iHo]9O  
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未决帐项outstanding account ox>^>wR*  
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贷方帐项credit account||creditor account *:YiimOY"  
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借方帐项debit account||debtor account nntuLuW  
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应付帐||应付未付帐account payable m
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应收帐||应收未收帐account receivable Zq|I,l0+E  
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新交易||新帐new account  &)T dc  
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未决帐||老帐old account Xe'x[(l  
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现金帐cash account yZ(zdM\/sL  
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流水帐running account b8V
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暂记帐||未定帐suspense account vq0Tk bzs  
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过期帐||延滞帐overdue account||pastdue account '8.r-`l(  
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杂项帐户sundry account ]G=L=D^cK  
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详细帐单||明细表detail account _LUhZlw  
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呆帐bad account l0w]`EE  
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会计项目title of account fLD,5SN  
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会计薄||帐薄account-book q[ZTHd.-  
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营业报告书||损益计算表account of budiness||business report I)6+6pm  
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借贷细帐||交验帐account rendered G]tn i  
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明细帐account stated 
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与…银行开立一户头to open an account with 
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与…银行建立交易to keep account with 3m)0 z{n  
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继续记帐to keep account o5GcpbZ3k  
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与…有交易to have an account with P=Jo+4O  
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作成会计帐||有往来帐项to make out an account with (OL4Ex']  
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清算||清理债务to make up an account KC6.Fr{  
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清洁帐目||与…停止交易to close ones account with }C?'
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结帐to close an account #A/  
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清理未付款to ask an account||to demand an account eJ-xsH*8  
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结清差额to balance the account with `UaD6Mc<Mz  
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清算to settle an account||to liquidate an account||to square an account AeM^73t
  
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审查帐目||监查帐目to audit an account Bm<`n;m  
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检查帐目to examine an account 9Q.Yl&A  
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转入A的帐户to charge the amount to As account I$G['`XX/  
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以计帐方式付款to pay on account |YWD8 +  
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代理某人||为某人on ones account||on account of one Ll't>)  
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为自己计算||独立帐目on ones own account V f&zL Sgr  
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由某人收益并负风险on ones account and risk||for ones account and risk rs[T=CQ  
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由某人负担for ones account||for account of one ^^$s%{ep"  
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按某人指示||列入某人帐户by order and for account of one S%>]q s  
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列入5月份帐目for May account LEdh!</'24  
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编入某中帐项下to pass to the account of||to place to the account of g3y~bf  
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寄出清算书to send in an account||to send in render an account k y7Gwc  
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支票薄cheque book S,UDezxg  
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支票陈票人cheque drawer u6JM]kR
  
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持票人cheque holder TvbE2Q;/UL  
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不记名支票cheque to bearer||bearer cheque  qX{+oy5  
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记名支票||认人支票cheque to order Iefn$  
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到期支票antedated cheque F)eelPZ+,  
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未到期支票postdated cheque ` Sz}`+E  
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保付支票certified cheque +
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未获兑现支票，退票returned cheque mC#>33{  
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横线支票crossed cheque X&H"51  
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普通横线general crossing 1'Dai`  
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特别横线special crossing YoFxW5by  
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空白支票blank cheque I&5!=kR  
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失效支票，过期支票stale cheque )4;`^]F  

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普通支票open cheque u*9V&>o  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tZo} ;|~'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ax}JLPz5'  
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支票换现金||兑现to cash a cheque Eh4=ZEX  
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清理票款to clear a cheque }<:}XlwT%  
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保证兑现to certify a cheque "
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填写支票数额to fill up a cheque [Vt\$  
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支票上划线to cross a cheque a'IdYW0  
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开发支票to make out a cheque T6k0>[3xf  
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签发支票，开立支票to draw a cheque||to issue a cheque <54 S  
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透支支票to overdraw a cheque sx<%2  
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背书支票to endorse a cheque xkR0  
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请付票款||清付票款to pay a cheque||to honour a cheque {]|J5Dgfe  
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支票退票to dishonour a cheque 0qT%!ku&  
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拒付支票to refuse a cheque ;jTN| i'  
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拒付支票to stop payment of a cheque WOf 4o  
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提示要求付款to present for payment GowH]MO  
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见票即付持票人payable to bearer &G$Ucc `  
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支付指定人payable to order .w,q0<}  
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已过期||无效out of date||stale G9@0@2aY8  
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请给出票人R/D||refer to drawer eKqk= (  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?@ $r   
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文字与数字不一致words and figures differ @!d{bQd,  
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时间已过account closed K,:N   
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更改处应加盖印章alterations require initials [;myHI`tw  
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时间已过effects not cleared z,%$+)K  
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停止付款payment stopped .Rf_Cl  
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支票毁损cheque mutilated {3vNPQJ  
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汇款||寄钱to remit||to send money ! #2{hQRu  
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寄票供取款||支票支付to send a cheque for payment > !)DM]Ri  
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寄款人a remitter fvxu# m=  
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收款人a remittee \=0Vi6!Mc  
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国外汇票foreign Bill Gjo`&#  
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国内汇票inland Bill /J6rv((  
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跟单汇票documentary bill b(O3@Q6[  
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空头汇票accommodation bill O#S.n#{  
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原始汇票original bill 6ar   
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改写||换新票据renewed bill 55 c|O  
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即期汇票sight bill||bill on demand }s<4{:cv+  
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…days after date||…days after date…日后付款 j Dv{/)  
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…months after date||…months after date…月后付款 a]tVd#  
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见票后…日付款…days after sight||…days sight tr}Loq\y  
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见票后…月付款…months after sight||…months sight N `F~n%N  

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同组票据set of bills `W/>XZl+t  
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单张汇票sola of exchange||sole of exchange <.izVD4/Gg  
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远期汇票usance bill||bill at usance {w^+\]tC  
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长期汇票long bill 0- yp,G  
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短期汇票short bill KRMQtgahc  
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逾期汇票overdue bill F Yz
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宽限日期days of grace P?B;_W+~A.  
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电汇telegraphic transfer （T.T） RM]M@%,K  
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邮汇postal order||postal note （Am.）||post office order||money order sAS:-wp  
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本票promissory note （P/N） 4DOH`6#an  
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押汇负责书||押汇保证书letter of hypothecation .e=:RkI,  
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副保||抵押品||付属担保物collateral security v>Yb/{A  
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担保书trust receipt||letter of indemnity au+kNF|Q  
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承兑||认付acceptance 6S*exw  
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单张承兑general acceptance Ix!Iw[CNd  
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有条件承兑qualified acceptance o` ZQd,3  
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附条件认付conditional acceptance O%(fx!c`  
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部分认付partial acceptance   ^~@U]