[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。   oPKXZU(c  
会计报表statement of account F^!mI7Z|(2  

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往来帐目account current HEA eo!  
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现在往来帐||存款额current accout !MQN H  
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销货帐account sales g<\z=H  
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共同计算帐项joint account 8
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未决帐项outstanding account  +f4W"t  
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贷方帐项credit account||creditor account A[UP"P~u/  
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借方帐项debit account||debtor account b4,jN~ci  
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应付帐||应付未付帐account payable %c^ m\E  
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应收帐||应收未收帐account receivable 6!EYrX}rI[  
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新交易||新帐new account \Rk$t
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未决帐||老帐old account HW7FP]NH  
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现金帐cash account rcbP$tvz  
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流水帐running account q"aPJ0ni'  
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暂记帐||未定帐suspense account r2 5Z`X Z  
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过期帐||延滞帐overdue account||pastdue account _GbE^  
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杂项帐户sundry account )bWrd$X  
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详细帐单||明细表detail account 8@7AE"  
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呆帐bad account UxPGv;F  
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会计项目title of account _p4 }<pG  
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会计薄||帐薄account-book /(%Ig,<"JC  
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营业报告书||损益计算表account of budiness||business report Yk>8g;<  
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借贷细帐||交验帐account rendered @6%gIsj<H  
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明细帐account stated mmN|F
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与…银行开立一户头to open an account with rUFFF'm\*a  
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与…银行建立交易to keep account with aiR5/ ZD  
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继续记帐to keep account \L#QR  

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与…有交易to have an account with nhT;b,G.Z  
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作成会计帐||有往来帐项to make out an account with qhwoV4@f  
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清算||清理债务to make up an account gD5P!}s[u0  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account OgTSx  
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清理未付款to ask an account||to demand an account qhN[Dj(d  
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结清差额to balance the account with 9c6'  
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清算to settle an account||to liquidate an account||to square an account E{I)
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审查帐目||监查帐目to audit an account To">DOt  
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检查帐目to examine an account psu OJ-  
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转入A的帐户to charge the amount to As account w)^\_uAlS  
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以计帐方式付款to pay on account P6:;Y5e0  
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代理某人||为某人on ones account||on account of one &0JK38(  
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为自己计算||独立帐目on ones own account " bPCOJ[v9  
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由某人收益并负风险on ones account and risk||for ones account and risk hEWx.  
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由某人负担for ones account||for account of one RZW$!tyI=  
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按某人指示||列入某人帐户by order and for account of one O@nqHZ  
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列入5月份帐目for May account 8^8>qSD1  
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编入某中帐项下to pass to the account of||to place to the account of HOq4i!  
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寄出清算书to send in an account||to send in render an account 4 #aqz9k  
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支票薄cheque book =Na/3\^WP  
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支票陈票人cheque drawer  qe[  
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持票人cheque holder %I_&Ehu  
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不记名支票cheque to bearer||bearer cheque *C5:#A0  
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记名支票||认人支票cheque to order ?68$3;  
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到期支票antedated cheque uFGv%W  
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未到期支票postdated cheque w/qQ(]n8  
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保付支票certified cheque J f\Qf  
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未获兑现支票，退票returned cheque :5r:I[FFy  
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横线支票crossed cheque eA~J4 k_  
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普通横线general crossing H% *~l  
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特别横线special crossing gUksO!7^1  
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空白支票blank cheque mJwv&E  
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失效支票，过期支票stale cheque VFe-#"0ZO  
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普通支票open cheque u+%)JhIp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b|X>3(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h#(.(
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支票换现金||兑现to cash a cheque D6C-x  
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清理票款to clear a cheque w3>Y7vxiz`  
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保证兑现to certify a cheque #Pe\Z/  
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填写支票数额to fill up a cheque 3L 1lq .  
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支票上划线to cross a cheque 4fU5RB7%  
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开发支票to make out a cheque 1xFhhncf  
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签发支票，开立支票to draw a cheque||to issue a cheque &9jUf:gJ0  
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透支支票to overdraw a cheque K>DnD0  
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背书支票to endorse a cheque n WO~v{h3J  
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请付票款||清付票款to pay a cheque||to honour a cheque c'wU O3S  
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支票退票to dishonour a cheque q4IjCu+  
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拒付支票to refuse a cheque ,XF6
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拒付支票to stop payment of a cheque .q;RNCUt  
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提示要求付款to present for payment ="[+6X  
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见票即付持票人payable to bearer
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支付指定人payable to order tIp\MXkTQ&  
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已过期||无效out of date||stale  !AD,  
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请给出票人R/D||refer to drawer a0v1LT6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u[% J#S  
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文字与数字不一致words and figures differ E4fvYV_ra  
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支票 AXv3jH,HF  
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时间已过account closed ',-X#u  
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时间已过effects not cleared KHC(MdZ  
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停止付款payment stopped j1C0LP8  
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支票毁损cheque mutilated u=N;P  
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汇款||寄钱to remit||to send money 63\>MQcLy  
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寄票供取款||支票支付to send a cheque for payment >L3p qK   
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寄款人a remitter !Kn+*'#  
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收款人a remittee  
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国外汇票foreign Bill wH5O>4LO  
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国内汇票inland Bill Hq
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跟单汇票documentary bill NW X%0PGZ  
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空头汇票accommodation bill jWjK-q@Y  
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原始汇票original bill k0=y_7 =(5  
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改写||换新票据renewed bill -Q8`p  
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即期汇票sight bill||bill on demand T7X2$ '  
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…days after date||…days after date…日后付款 =?x=CEW  
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…months after date||…months after date…月后付款 OF}_RGKg3  
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见票后…日付款…days after sight||…days sight O\{_)L  
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见票后…月付款…months after sight||…months sight FV,SA3  
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同组票据set of bills !7|9r$  
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单张汇票sola of exchange||sole of exchange jl7-"V>j?;  
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远期汇票usance bill||bill at usance -I<`!kH*  
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长期汇票long bill 6YbSzx`?k  
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短期汇票short bill 3j#F'M)s{  
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逾期汇票overdue bill eGg#=l=  
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宽限日期days of grace 1NJ|%+I  
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电汇telegraphic transfer （T.T） =0|e
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邮汇postal order||postal note （Am.）||post office order||money order ,@MPzpH  
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本票promissory note （P/N） +/'jX?7x%  
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押汇负责书||押汇保证书letter of hypothecation ujedvw;sO  
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副保||抵押品||付属担保物collateral security ~heF0C _  
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担保书trust receipt||letter of indemnity I._=q  
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承兑||认付acceptance mBF?+/l  
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单张承兑general acceptance D.~t#a A  
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有条件承兑qualified acceptance &}ow-u9c3  
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附条件认付conditional acceptance <|@9]>z  
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部分认付partial acceptance   0NGokaD)H