[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*rcd-@  
会计报表statement of account ?um;s-x)  
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往来帐目account current Hs;4lSyUO  
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现在往来帐||存款额current accout L Tm2G4+]  
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销货帐account sales >mbHy<<  
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共同计算帐项joint account k>Is:P  
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未决帐项outstanding account ;>%r9pz
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贷方帐项credit account||creditor account r8t}TU>C  
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借方帐项debit account||debtor account S3C]AhW;  
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应付帐||应付未付帐account payable F> Ah0U0  
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应收帐||应收未收帐account receivable ;DQ ZT  
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新交易||新帐new account J/`<!$<c  
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未决帐||老帐old account (Bb5?fw  
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现金帐cash account *gb*LhgO  
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流水帐running account  [-1^-bb  
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暂记帐||未定帐suspense account /|m2WxK)  
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过期帐||延滞帐overdue account||pastdue account f
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杂项帐户sundry account |fJ};RLI"  

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详细帐单||明细表detail account 7vKK%H_P  
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呆帐bad account <]t%8GB2V  
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会计项目title of account ,Ks8*;#r  
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会计薄||帐薄account-book 8U"v6S~A%Q  
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营业报告书||损益计算表account of budiness||business report #$07:UJ  
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借贷细帐||交验帐account rendered !sP{gi#=  
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明细帐account stated '3fu  
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与…银行开立一户头to open an account with bl;1i@Z*M  
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与…银行建立交易to keep account with U(g:zae  
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继续记帐to keep account nh>vixe  
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与…有交易to have an account with *Kgks4  
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作成会计帐||有往来帐项to make out an account with PiIpnoM  
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清算||清理债务to make up an account h(_57O:  
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清洁帐目||与…停止交易to close ones account with ]Ie
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结帐to close an account f+,qNvBY/  
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清理未付款to ask an account||to demand an account /]Md~=yNp  
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结清差额to balance the account with @9RM9zK.q  
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清算to settle an account||to liquidate an account||to square an account '$(^W@M#6  
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审查帐目||监查帐目to audit an account 8^1 Te m  
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检查帐目to examine an account $Sip$\+*  
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转入A的帐户to charge the amount to As account :J&oX <nF^  
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以计帐方式付款to pay on account H40p86@M  
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代理某人||为某人on ones account||on account of one qq
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为自己计算||独立帐目on ones own account }9OC,Y8?D  
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由某人收益并负风险on ones account and risk||for ones account and risk '_FsvHQ  
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由某人负担for ones account||for account of one e6$WQd`O  
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按某人指示||列入某人帐户by order and for account of one B W*rIn<?G  
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列入5月份帐目for May account 4>e&f&y~  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account LFRlzz;  
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支票薄cheque book A#iV=76_  
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支票陈票人cheque drawer bP&]!jZ  
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持票人cheque holder srrgvG,  
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不记名支票cheque to bearer||bearer cheque ')<hON44EX  
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记名支票||认人支票cheque to order &Hs!:43E-<  
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到期支票antedated cheque G mA< g  
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未到期支票postdated cheque Fd9[pU  
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保付支票certified cheque bq0zxg%  
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未获兑现支票，退票returned cheque YNsJZnGr8#  
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横线支票crossed cheque :&."ttf=  
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普通横线general crossing v0.#Sl-  
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特别横线special crossing $*=<Yw
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空白支票blank cheque \z(gqkc 6  
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失效支票，过期支票stale cheque 9CD_os\h  
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普通支票open cheque 9~[Y-cpoi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U&p${IcEm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %n9aaoD  
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支票换现金||兑现to cash a cheque $*fMR,~t&  
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清理票款to clear a cheque #KZBsa@p  
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保证兑现to certify a cheque {_v#~595  
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填写支票数额to fill up a cheque ~Z'?LV<t  
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支票上划线to cross a cheque f) L  
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开发支票to make out a cheque &{t,'[ u  
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签发支票，开立支票to draw a cheque||to issue a cheque C$`tbq  
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透支支票to overdraw a cheque |P?*5xPB  
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背书支票to endorse a cheque O?#7N[7  
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请付票款||清付票款to pay a cheque||to honour a cheque U|R_OLWAg  
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支票退票to dishonour a cheque 8zW2zkv2|#  
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拒付支票to refuse a cheque _7_Y={4=`  
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拒付支票to stop payment of a cheque }W^A*]X  
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提示要求付款to present for payment EQSQFRk;  
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见票即付持票人payable to bearer ]JQ ULE)  
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支付指定人payable to order t\O16O7S  
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已过期||无效out of date||stale AbW6x  
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请给出票人R/D||refer to drawer M&M6;Ph  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;5( UzQU  
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文字与数字不一致words and figures differ cPQiUU~W@  
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支票 ;}p  
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时间已过account closed eS){1  
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时间已过effects not cleared b|(:[nB  
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停止付款payment stopped RT8 ?7xFc  
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支票毁损cheque mutilated a$fnh3j[  
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汇款||寄钱to remit||to send money b7ZSPXV  
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寄票供取款||支票支付to send a cheque for payment 2B`JGFcdcB  
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寄款人a remitter TkF[x%o  
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收款人a remittee lNv|M)I  
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国外汇票foreign Bill 6wg^FD_Q  
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国内汇票inland Bill $Y gue5{c  
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跟单汇票documentary bill K.yb ^dg5  
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空头汇票accommodation bill ,tRj4mx  
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原始汇票original bill Zgb!E]V[
 
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改写||换新票据renewed bill aQI(Y^&%3  
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即期汇票sight bill||bill on demand W!(LF7_!  
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…days after date||…days after date…日后付款 W
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…months after date||…months after date…月后付款 -|9=P\U8S  
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见票后…日付款…days after sight||…days sight K"@M,8hb  
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见票后…月付款…months after sight||…months sight Yu`~U,m  
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同组票据set of bills a"u0Q5J  
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单张汇票sola of exchange||sole of exchange I1&aM}y{G  
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远期汇票usance bill||bill at usance 8*a&Jl  

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长期汇票long bill %vi83%$'4  
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短期汇票short bill FHI ;)wn=  
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逾期汇票overdue bill  %D "I  
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宽限日期days of grace ^_
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电汇telegraphic transfer （T.T） Jxm.cC5z.  
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邮汇postal order||postal note （Am.）||post office order||money order KKf  
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本票promissory note （P/N） k|d+#u[Mj@  
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押汇负责书||押汇保证书letter of hypothecation >[*qf9$  
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副保||抵押品||付属担保物collateral security L*JjG
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担保书trust receipt||letter of indemnity 4HA<P6L  
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承兑||认付acceptance um0N)&iY  
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单张承兑general acceptance XpJ7o=?W3  
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有条件承兑qualified acceptance BThrO d  
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附条件认付conditional acceptance "#\;H$+  
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部分认付partial acceptance   ]?[fsdAQW