[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。   T#^6u)  
会计报表statement of account tAu|8aL  
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往来帐目account current 1]3bx N  
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现在往来帐||存款额current accout |b;M5w?  
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销货帐account sales |v'5*n9  
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共同计算帐项joint account ]:#$6D"  
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未决帐项outstanding account 3@ukkO)   
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贷方帐项credit account||creditor account 25
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借方帐项debit account||debtor account .MPOUo/e  
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应付帐||应付未付帐account payable |w]i$`3
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应收帐||应收未收帐account receivable 9U1!
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新交易||新帐new account l+X^x%EA  
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未决帐||老帐old account EMH}VigR  
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现金帐cash account / ^M3-5@Q  
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流水帐running account 1L9  <1  
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暂记帐||未定帐suspense account ArKrsI#H-  
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过期帐||延滞帐overdue account||pastdue account uV\#J{'*  
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杂项帐户sundry account uty]-k  
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详细帐单||明细表detail account F&Z>B};  
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呆帐bad account ~$Yuxo  
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会计项目title of account yrb%g~ELGn  
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会计薄||帐薄account-book I!%@|[ Ow  
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营业报告书||损益计算表account of budiness||business report V6o,}o&-  
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借贷细帐||交验帐account rendered _z<q9:  
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明细帐account stated ?/g(Y  
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与…银行开立一户头to open an account with GR9F^Y)K{  
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与…银行建立交易to keep account with O5"80z38[  

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继续记帐to keep account GH!#"Sl8Z  
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与…有交易to have an account with 36z{TWF  
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作成会计帐||有往来帐项to make out an account with [\y>Gv%  
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清算||清理债务to make up an account $MR4 jnTT  
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清洁帐目||与…停止交易to close ones account with W\.(~-(So  
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结帐to close an account 7(- <x@e  
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清理未付款to ask an account||to demand an account hi%>&i*  
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结清差额to balance the account with "|H0 X#  
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清算to settle an account||to liquidate an account||to square an account *^]ba>  
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审查帐目||监查帐目to audit an account @,hvXl-G*  
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检查帐目to examine an account G!uxpZ   
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转入A的帐户to charge the amount to As account QHeUpJ/^  
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以计帐方式付款to pay on account 3i<*,@CY  
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代理某人||为某人on ones account||on account of one K(hf)1q  
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为自己计算||独立帐目on ones own account Yd9y8TqJ  
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由某人收益并负风险on ones account and risk||for ones account and risk cK""Xz&m  
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由某人负担for ones account||for account of one @jfd.? RK!  
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按某人指示||列入某人帐户by order and for account of one D`+'#%%x  
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列入5月份帐目for May account 0@>3fR  
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编入某中帐项下to pass to the account of||to place to the account of o(}vR<tD\  
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寄出清算书to send in an account||to send in render an account `5 bHZ  
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支票薄cheque book ZJS7#<-7o  
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支票陈票人cheque drawer Rv }e+5F  
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持票人cheque holder 60*=Bs%b  
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不记名支票cheque to bearer||bearer cheque ">|fB&~A  
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记名支票||认人支票cheque to order kd2+k4@#  
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到期支票antedated cheque 0P
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未到期支票postdated cheque .,I^)8c  
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保付支票certified cheque du Pzt  
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未获兑现支票，退票returned cheque +TL5yuA  
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横线支票crossed cheque
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普通横线general crossing [5yLg  
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特别横线special crossing ]hRCB=G  
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空白支票blank cheque E
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失效支票，过期支票stale cheque 0ZcvpR?G  
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普通支票open cheque TL'^@Y7X5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?> )(;Ir9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vf^`'  
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支票换现金||兑现to cash a cheque FK ?g  
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清理票款to clear a cheque O7,)#{  
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保证兑现to certify a cheque 3;v%78[&P  
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填写支票数额to fill up a cheque 9IfeaoZZ4q  
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支票上划线to cross a cheque 85gdmla@9  
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开发支票to make out a cheque 0*y|k1  
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签发支票，开立支票to draw a cheque||to issue a cheque ;Gnk8lIsb  
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透支支票to overdraw a cheque xQU $E|I  
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背书支票to endorse a cheque yUY* l@v]  
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请付票款||清付票款to pay a cheque||to honour a cheque 4s_|6{ANS  
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支票退票to dishonour a cheque (Vz\02,K  
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拒付支票to refuse a cheque J}?:\y<  
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拒付支票to stop payment of a cheque U l{{g$  
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提示要求付款to present for payment W`k||U9  
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见票即付持票人payable to bearer !8jr $  
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支付指定人payable to order .5AyB9a%&  
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已过期||无效out of date||stale c|hT\1XR,  
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请给出票人R/D||refer to drawer azKiXr#_
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z4B-fS]  
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文字与数字不一致words and figures differ wR@"]Wk
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支票 mSFh*
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时间已过account closed mh7JPbX|  
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时间已过effects not cleared 7}%
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停止付款payment stopped </B<=tc  
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支票毁损cheque mutilated +_"AF|  
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汇款||寄钱to remit||to send money b>]MZhLJe  
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寄票供取款||支票支付to send a cheque for payment 0~( f<:  
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寄款人a remitter
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收款人a remittee (5\VOCT>4%  
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国外汇票foreign Bill Bh0hUE  
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国内汇票inland Bill 6U(MHxY  
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跟单汇票documentary bill bZf}m=C!  
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空头汇票accommodation bill )8@|+'q  
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原始汇票original bill 'J1
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改写||换新票据renewed bill HY>zgf,0  
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即期汇票sight bill||bill on demand 0/TP`3$X#"  
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…days after date||…days after date…日后付款 Z(wj5;[G  
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…months after date||…months after date…月后付款 LCMZw6p  
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见票后…日付款…days after sight||…days sight '4e, e|r  
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见票后…月付款…months after sight||…months sight @O9 wit.  
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同组票据set of bills 5 iZx -M  
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单张汇票sola of exchange||sole of exchange ?X^.2+]*&  
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远期汇票usance bill||bill at usance JJ4w]Dd4  
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长期汇票long bill k< $(  
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短期汇票short bill .kc{)d*0K  
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逾期汇票overdue bill  ]6;G#
  
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宽限日期days of grace avy@)iO7  
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电汇telegraphic transfer （T.T） 0w!:YB,}  
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邮汇postal order||postal note （Am.）||post office order||money order ;7U"wI_~c  
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本票promissory note （P/N） L*zfZ&  
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押汇负责书||押汇保证书letter of hypothecation 4$^rzAi5  
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副保||抵押品||付属担保物collateral security C *]XQ1F4  
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担保书trust receipt||letter of indemnity qJK-HF:#  
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承兑||认付acceptance , %A2wV  
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单张承兑general acceptance rq | >z.  
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有条件承兑qualified acceptance MrhJk   
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附条件认付conditional acceptance ZU.f)94u  
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部分认付partial acceptance   Y|L]#