[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。   o_2mSD
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会计报表statement of account c
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往来帐目account current aLwd#/!  
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现在往来帐||存款额current accout DYvi1X6  
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销货帐account sales @2mJh^cj  
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共同计算帐项joint account d|,,,+fS  
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未决帐项outstanding account 1dhp/Qh  
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贷方帐项credit account||creditor account 2<$C6J0HM  

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借方帐项debit account||debtor account cJ 5":^O  
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应付帐||应付未付帐account payable O,Xf.O1c  
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应收帐||应收未收帐account receivable Dk#$PjcRE  
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新交易||新帐new account (h0i2>K  
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未决帐||老帐old account dQ*3s>B[  
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现金帐cash account mw<LNnT{8  
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流水帐running account P,Fs7  
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暂记帐||未定帐suspense account M%f96XUM  
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过期帐||延滞帐overdue account||pastdue account 62&E]>A(i  
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杂项帐户sundry account tP2hU[7Z  
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详细帐单||明细表detail account T78`~-D4<  
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呆帐bad account %s~MfK.k  
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会计项目title of account Y5fwmH,a-  
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会计薄||帐薄account-book UJ1Ui'a(!!  
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营业报告书||损益计算表account of budiness||business report '7Dg+a^x7  
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借贷细帐||交验帐account rendered K2<Q9 ,vt  
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明细帐account stated siw } }}  
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与…银行开立一户头to open an account with )BudV zg  
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与…银行建立交易to keep account with u|ia  
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继续记帐to keep account &;5QB  
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与…有交易to have an account with tsR\cO~/  
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作成会计帐||有往来帐项to make out an account with fk,[`n+  
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清算||清理债务to make up an account k$?zh$  
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清洁帐目||与…停止交易to close ones account with 4FEOV,n  
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结帐to close an account Am&/K\ O  
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清理未付款to ask an account||to demand an account L,V\g^4$K  
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结清差额to balance the account with }Wjb0V  
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清算to settle an account||to liquidate an account||to square an account 1a4 [w  
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审查帐目||监查帐目to audit an account p*E_Po  
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检查帐目to examine an account YpMQY-n  
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转入A的帐户to charge the amount to As account /H&:  
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以计帐方式付款to pay on account H~JPsS;  
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代理某人||为某人on ones account||on account of one pH5"g"e1  
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为自己计算||独立帐目on ones own account fM,U|  
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由某人收益并负风险on ones account and risk||for ones account and risk _UKH1qUd4  
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由某人负担for ones account||for account of one L9[? qFp  
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按某人指示||列入某人帐户by order and for account of one {tn%HK">  
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列入5月份帐目for May account P[-2^1P
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编入某中帐项下to pass to the account of||to place to the account of S?*pCJ0  
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寄出清算书to send in an account||to send in render an account !Ziq^o.  
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支票薄cheque book d[;=X.fZ2  
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支票陈票人cheque drawer `vWFTv  
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持票人cheque holder /]4[b!OTJ  
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不记名支票cheque to bearer||bearer cheque KA1Z{7UK%  
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记名支票||认人支票cheque to order .lm^+1}r  
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到期支票antedated cheque lAuI?/E  
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未到期支票postdated cheque Q.:SIBP  
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保付支票certified cheque qXmkeidb&W  
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未获兑现支票，退票returned cheque $r})j
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横线支票crossed cheque 3gZ|^h6 +  
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普通横线general crossing $rFLhp}  
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特别横线special crossing _r0[ z  
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空白支票blank cheque ]
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失效支票，过期支票stale cheque $OMTk
 
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普通支票open cheque #T_m|LN7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tVJ}NI #  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F&?&8.  
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支票换现金||兑现to cash a cheque 04{*iS95J  
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清理票款to clear a cheque y>}dKbCN  
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保证兑现to certify a cheque oJ}!qrrH  
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填写支票数额to fill up a cheque yu8xTh$:  
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支票上划线to cross a cheque 7P!<c/ E  
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开发支票to make out a cheque ('yBIb\ue  
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签发支票，开立支票to draw a cheque||to issue a cheque d8l T+MS=  
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透支支票to overdraw a cheque 'n1-?T)  
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背书支票to endorse a cheque !*Hgl\t6a  
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请付票款||清付票款to pay a cheque||to honour a cheque ~loJYq'y  
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支票退票to dishonour a cheque U;%I" p`Z/  
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拒付支票to refuse a cheque 4dv5  
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拒付支票to stop payment of a cheque 0#K?SuY.eN  
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提示要求付款to present for payment WJCh{Xn%*  
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见票即付持票人payable to bearer /`d|W$vN  
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支付指定人payable to order n%N |?!rB  

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已过期||无效out of date||stale @|yRo8|  
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请给出票人R/D||refer to drawer 3Zy$NsY3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds -N'xQ(#n3q  
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文字与数字不一致words and figures differ <:v2N/i  
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支票 UkO
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时间已过account closed nveHLHvC7  
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时间已过effects not cleared 6\8 lx|w  
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停止付款payment stopped _RzwE$+9  
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支票毁损cheque mutilated )3
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汇款||寄钱to remit||to send money }sbh|#  
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寄票供取款||支票支付to send a cheque for payment 2` D1 cX  
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寄款人a remitter iL^bf*  
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收款人a remittee  ,\HZIl[8  
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国外汇票foreign Bill ?{@UB*  
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国内汇票inland Bill >8I?YT.  
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跟单汇票documentary bill k0%*{IVPN  
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空头汇票accommodation bill L7~9u|7a#  
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原始汇票original bill /S}4J"  
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改写||换新票据renewed bill nnv&~
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即期汇票sight bill||bill on demand ~,*=j~#h  
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…days after date||…days after date…日后付款 4,nUCT  
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…months after date||…months after date…月后付款 cph&\ V2jt  
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见票后…日付款…days after sight||…days sight 6RA4@bIG  
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见票后…月付款…months after sight||…months sight |%V-|\GJ~j  
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同组票据set of bills vr:5+wew  
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单张汇票sola of exchange||sole of exchange 5a0&LNm  
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远期汇票usance bill||bill at usance j'2:z#  
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长期汇票long bill >EVY,  
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短期汇票short bill .%\lYk]  
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逾期汇票overdue bill 8<2 [ F  
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宽限日期days of grace zfm-vU  
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电汇telegraphic transfer （T.T） oMw#ROsvC  
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邮汇postal order||postal note （Am.）||post office order||money order  f^vz  
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本票promissory note （P/N） u3VSS4RG%  
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押汇负责书||押汇保证书letter of hypothecation $Fr>'H+i  
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副保||抵押品||付属担保物collateral security a6/$}lCq  
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担保书trust receipt||letter of indemnity V\=QAN^  
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承兑||认付acceptance (G#QRSXc\  
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单张承兑general acceptance Nfdh0v  
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有条件承兑qualified acceptance (vXes.|+t  
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附条件认付conditional acceptance wgV?1S>Z  
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部分认付partial acceptance   '{I YANVT