[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。   }(MI
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会计报表statement of account nev@ykP6  
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往来帐目account current RV@'$`Q  
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现在往来帐||存款额current accout ;zF3e&e(  
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销货帐account sales |J:|56kVZq  
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共同计算帐项joint account Z.QgL=  
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未决帐项outstanding account !vfb gK  
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贷方帐项credit account||creditor account `xXpP"*o}  
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借方帐项debit account||debtor account dilom#2l  
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应付帐||应付未付帐account payable jL6ZHEi#d7  
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应收帐||应收未收帐account receivable h<0&|s*a)  
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新交易||新帐new account Rt+ak}  
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未决帐||老帐old account k[Ue}L|  
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现金帐cash account nRHxbE}::  
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流水帐running account 3YO%$  
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暂记帐||未定帐suspense account ]8+ D  
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过期帐||延滞帐overdue account||pastdue account !)4'[5t"U  
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杂项帐户sundry account +4g H=6  
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详细帐单||明细表detail account M.oH,Kd6  
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呆帐bad account wx*03(|j;  

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会计项目title of account =/e
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会计薄||帐薄account-book 83!{?EPE  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered 0.kC|  
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明细帐account stated cV4]Y(9  
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与…银行开立一户头to open an account with ]@!3os,CNF  
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与…银行建立交易to keep account with d7G DIYH<  
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继续记帐to keep account w0X})&,{`m  
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与…有交易to have an account with SUDvKP  
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作成会计帐||有往来帐项to make out an account with op($+Q  
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清算||清理债务to make up an account 7Ue&y8Yf  
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清洁帐目||与…停止交易to close ones account with ZypK''&oc  
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结帐to close an account 2UG>(R:  
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清理未付款to ask an account||to demand an account 0oe2X1.%  
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结清差额to balance the account with @~}~;}0x  
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清算to settle an account||to liquidate an account||to square an account m@']%X*(,  
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审查帐目||监查帐目to audit an account TK0WfWch  
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检查帐目to examine an account FNs$k=*8  
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转入A的帐户to charge the amount to As account 8|nc($}~  
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以计帐方式付款to pay on account c D.;  
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代理某人||为某人on ones account||on account of one ,4=mlte"  
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为自己计算||独立帐目on ones own account ,g4T>7`&U%  
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由某人收益并负风险on ones account and risk||for ones account and risk l](!2a=[  
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由某人负担for ones account||for account of one / U!xh3  
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按某人指示||列入某人帐户by order and for account of one \qTp#sF  
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列入5月份帐目for May account [e_<UF@A*  
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编入某中帐项下to pass to the account of||to place to the account of [XH,~JZJj  
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寄出清算书to send in an account||to send in render an account p&#ju*i6z  
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支票薄cheque book B.KK@  
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支票陈票人cheque drawer m%UF{I,  
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持票人cheque holder -[&Z{1A4x4  
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不记名支票cheque to bearer||bearer cheque  deq5u>  
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记名支票||认人支票cheque to order =[[I<[BZq  
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到期支票antedated cheque Q@8(e&{#W  
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未到期支票postdated cheque #f;6Ia>#
 
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保付支票certified cheque h?h)i>  
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未获兑现支票，退票returned cheque ^UhqV"[7k  
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横线支票crossed cheque ]JvjM ,  
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普通横线general crossing )~S`[jV5  
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特别横线special crossing n5efHJU  
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空白支票blank cheque (CtRU  
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失效支票，过期支票stale cheque %KN2iNq  
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普通支票open cheque -UAMHd}4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qlg.\H:W~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,% zE>^~  
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支票换现金||兑现to cash a cheque  BPKrRex  
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清理票款to clear a cheque _5p]Arg?}&  
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保证兑现to certify a cheque %,@e- &>  
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填写支票数额to fill up a cheque muBl~6_mb2  
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支票上划线to cross a cheque Ei Dpy#f}  
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开发支票to make out a cheque p]toDy-}  
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签发支票，开立支票to draw a cheque||to issue a cheque }XRfHQk  
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透支支票to overdraw a cheque j~cG#t]  
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背书支票to endorse a cheque yV6U<AP$3  
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请付票款||清付票款to pay a cheque||to honour a cheque `Cy;/95m  
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支票退票to dishonour a cheque fCv.$5   
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拒付支票to refuse a cheque M=EV^Tw-=  
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拒付支票to stop payment of a cheque ;M* G  
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提示要求付款to present for payment Dd)L~`k{)  
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见票即付持票人payable to bearer QKt{XB6Y  
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支付指定人payable to order &Z7NF|  
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已过期||无效out of date||stale "Y=4Y;5q  
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请给出票人R/D||refer to drawer ;7m
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OkQtM nq  
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文字与数字不一致words and figures differ ;k,#o!>  
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支票 oJ0ZZu?{D  
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时间已过account closed aByd,uSe)_  
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时间已过effects not cleared 3;wOA4ur  
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停止付款payment stopped lQf38u||  
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支票毁损cheque mutilated H.!\j&4j  
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汇款||寄钱to remit||to send money _"S1>s)X?j  
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寄票供取款||支票支付to send a cheque for payment c"`CvQO64  
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寄款人a remitter t}f,j^`e  
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收款人a remittee )|E 617g  
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国外汇票foreign Bill k/2TvEV3=  
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国内汇票inland Bill roHJ$~q?  
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跟单汇票documentary bill Q;0g  
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空头汇票accommodation bill K)s{D]B  
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原始汇票original bill 8;"HM5+  
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改写||换新票据renewed bill 1Y(NxC0P=g  
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即期汇票sight bill||bill on demand ]lZg }7h  
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…days after date||…days after date…日后付款 U~q2j#pJ  
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…months after date||…months after date…月后付款 D/b F  
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见票后…日付款…days after sight||…days sight 't3&,:Y  
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见票后…月付款…months after sight||…months sight 8M8Odz\3 q  
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同组票据set of bills *~Sv\L  
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单张汇票sola of exchange||sole of exchange =+w!fy  
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远期汇票usance bill||bill at usance dry>TXG*  
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长期汇票long bill : 22)` ;0  
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短期汇票short bill ?.^n, [2  
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逾期汇票overdue bill {JQCfs  
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宽限日期days of grace (/KeGgkhv  
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电汇telegraphic transfer （T.T） #@L5yy2  
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邮汇postal order||postal note （Am.）||post office order||money order 'Lh nl3  
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本票promissory note （P/N） a%r(
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押汇负责书||押汇保证书letter of hypothecation z||FmL{  
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副保||抵押品||付属担保物collateral security T_[  
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担保书trust receipt||letter of indemnity 80K"u [  
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承兑||认付acceptance AnoA5H  
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单张承兑general acceptance M[cAfu  
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有条件承兑qualified acceptance duc\/S'  
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附条件认付conditional acceptance hPuF:iiQ4  
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部分认付partial acceptance   I#;.;%u