[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。   u`XZtF<vf  
会计报表statement of account _ t.E_K  

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往来帐目account current 9%dO"t$-q  
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现在往来帐||存款额current accout r!^VCA  
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销货帐account sales OTEx9  
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共同计算帐项joint account U4lAo  
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未决帐项outstanding account e63io0g>  
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贷方帐项credit account||creditor account 9 x1
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借方帐项debit account||debtor account s="cg0PD  
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应付帐||应付未付帐account payable %Gjjl*`E  
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应收帐||应收未收帐account receivable ibgF,N  
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新交易||新帐new account e)4L}a  
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未决帐||老帐old account zh4m`}p  
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现金帐cash account H.TPKdVX  
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流水帐running account ;<v9i#K5  
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暂记帐||未定帐suspense account SZC1$..2T  
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过期帐||延滞帐overdue account||pastdue account xwrleB  
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杂项帐户sundry account 51x)fZQ  
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详细帐单||明细表detail account z,=k F I  
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呆帐bad account <7sGA{  
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会计项目title of account (cqVCys  
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会计薄||帐薄account-book J;7O`5J  
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营业报告书||损益计算表account of budiness||business report = eDi8A*~  
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借贷细帐||交验帐account rendered u@-x3%W  
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明细帐account stated KPSHBv-#  
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与…银行开立一户头to open an account with vMV}M%~  
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与…银行建立交易to keep account with u4a(AB>S  
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继续记帐to keep account N8^AH8l  
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与…有交易to have an account with Yq?FiE0  
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作成会计帐||有往来帐项to make out an account with RrGFGn{  
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清算||清理债务to make up an account "NgfdLz  
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清洁帐目||与…停止交易to close ones account with N1 }#6YNw  
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结帐to close an account uwcm%N;I"  
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清理未付款to ask an account||to demand an account '*~_!lE5  
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结清差额to balance the account with  TM1isZ  
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清算to settle an account||to liquidate an account||to square an account SCCBTpmf2B  
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审查帐目||监查帐目to audit an account [zO:[i 7  
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检查帐目to examine an account (|<e4HfZL  
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转入A的帐户to charge the amount to As account \pXs&}%1,F  
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以计帐方式付款to pay on account 6QwVgEnSf  
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代理某人||为某人on ones account||on account of one G% |$3  
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为自己计算||独立帐目on ones own account JumZ>\'p(  
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由某人收益并负风险on ones account and risk||for ones account and risk i'w8Li  
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由某人负担for ones account||for account of one {`FkiB` i  
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按某人指示||列入某人帐户by order and for account of one a'T8U1  
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列入5月份帐目for May account y$ L@!r/s  
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编入某中帐项下to pass to the account of||to place to the account of / $Qs1*  
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寄出清算书to send in an account||to send in render an account <G};`}$a  
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支票薄cheque book v r=va5  
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支票陈票人cheque drawer 7U9*-9  
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持票人cheque holder {\1:2UKkr  
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不记名支票cheque to bearer||bearer cheque i\zVP.c])*  
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记名支票||认人支票cheque to order {Jna' eS  
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到期支票antedated cheque R)@2={fd}  
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未到期支票postdated cheque %,1xOl4l  
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保付支票certified cheque %(uYYr 6  
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未获兑现支票，退票returned cheque 5K:'VX  
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横线支票crossed cheque g@O H,h/  
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普通横线general crossing @!Z1*a.  
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特别横线special crossing A_\`Gj!s%  
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空白支票blank cheque Dr)jB*yK  
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失效支票，过期支票stale cheque oF~+L3&X  
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普通支票open cheque p9E/#U8A_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p/qu4[Mm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges z1^3~U$}  
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支票换现金||兑现to cash a cheque 6M ;lD5(>  
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清理票款to clear a cheque 2^=8~I!n&  
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保证兑现to certify a cheque ULhXyItL  
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填写支票数额to fill up a cheque 2rW9ja  
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支票上划线to cross a cheque )4h|7^6ji  
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开发支票to make out a cheque 3:G$Y:#P  
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签发支票，开立支票to draw a cheque||to issue a cheque jhPbh5E  
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透支支票to overdraw a cheque =1k%T{>  
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背书支票to endorse a cheque /CH]'u^j  
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请付票款||清付票款to pay a cheque||to honour a cheque Sa%%3_&  
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支票退票to dishonour a cheque k6J&4?xZ
  
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拒付支票to refuse a cheque kI9I{ &J&  
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拒付支票to stop payment of a cheque OF={k[  
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提示要求付款to present for payment c-5AI{%bl6  
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见票即付持票人payable to bearer ]{#=WTp]  
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支付指定人payable to order :hs~;vn)  
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已过期||无效out of date||stale {|hg3R~A  
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请给出票人R/D||refer to drawer .{c7 I!8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds HV)aVkr/&  

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文字与数字不一致words and figures differ [|1I.AZ{  
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支票 `*B0n>ol,  
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时间已过account closed fn,hP_  
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时间已过effects not cleared .!KsF h,pK  
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停止付款payment stopped <^Vj1
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支票毁损cheque mutilated "}qs+  
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汇款||寄钱to remit||to send money <C&|8@A0  
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寄票供取款||支票支付to send a cheque for payment .7^(~&5N  
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寄款人a remitter uB.kkkGZ M  
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收款人a remittee ? /z[Jx.  
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国外汇票foreign Bill -C q;  
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国内汇票inland Bill W]ca~%r  
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跟单汇票documentary bill U*$P"sS`  
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空头汇票accommodation bill Yn
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原始汇票original bill ^)gyKl
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改写||换新票据renewed bill T(7`$<TQ  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 neI7VbH4  
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…months after date||…months after date…月后付款 6^"QABc
 
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见票后…日付款…days after sight||…days sight C 5.3[  
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见票后…月付款…months after sight||…months sight EMmgX*i
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同组票据set of bills ?gE=hh  
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单张汇票sola of exchange||sole of exchange \]tBwa  
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远期汇票usance bill||bill at usance /Y7^!3uM  
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长期汇票long bill O*xx63%jR  
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短期汇票short bill Mg2+H+C~:  
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逾期汇票overdue bill L<F8+a7i  
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宽限日期days of grace m%HT)`>bg  
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电汇telegraphic transfer （T.T） =^9h z3j  
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邮汇postal order||postal note （Am.）||post office order||money order ^{Y,`F  
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本票promissory note （P/N） >F$9&s&  
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押汇负责书||押汇保证书letter of hypothecation pS?D~0Nb  
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副保||抵押品||付属担保物collateral security 8FsQLeOE  
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担保书trust receipt||letter of indemnity N8sT ?  
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承兑||认付acceptance <J8c dB!e  
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单张承兑general acceptance {z oGwB  
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有条件承兑qualified acceptance S^s-m
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附条件认付conditional acceptance =Uk#7U"P  
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部分认付partial acceptance   4~ x>]