[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。   *): |WDR  
会计报表statement of account d.wGO]"  
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往来帐目account current Hb=#`  
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现在往来帐||存款额current accout
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销货帐account sales Rd#R}yA  
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共同计算帐项joint account d&#_t@%  
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未决帐项outstanding account ${ {4L?7  
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贷方帐项credit account||creditor account @{y'_fw  
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借方帐项debit account||debtor account -zg*p&F  
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应付帐||应付未付帐account payable H/D=$)3op  
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应收帐||应收未收帐account receivable 4 =yzf   

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新交易||新帐new account )CFJXc:  
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未决帐||老帐old account 7hk)I`o65  
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现金帐cash account ;(NTzBq!1  
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流水帐running account 7<j!qWm0  
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暂记帐||未定帐suspense account 9)!Ksg(h  
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过期帐||延滞帐overdue account||pastdue account  /~"-q  
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杂项帐户sundry account lS=YnMs6a  
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详细帐单||明细表detail account 0F$|`v "0  
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呆帐bad account QYA4C1h'  

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会计项目title of account DwBe_h.  
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会计薄||帐薄account-book i@/%E~W  
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营业报告书||损益计算表account of budiness||business report  V FM[-  
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借贷细帐||交验帐account rendered }-[l)<F:  
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明细帐account stated u8"s#%>Ny  
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与…银行开立一户头to open an account with i?_Q@uA~<:  
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与…银行建立交易to keep account with -n:2US<  
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继续记帐to keep account .3EEi3z
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与…有交易to have an account with 5]
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作成会计帐||有往来帐项to make out an account with /:!sn-(  
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清算||清理债务to make up an account S> Fb'rJ3  
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清洁帐目||与…停止交易to close ones account with pTAm}  
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结帐to close an account w[2E :Nj  
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清理未付款to ask an account||to demand an account qPu?rU{2  
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结清差额to balance the account with 8f,",NCgc  
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清算to settle an account||to liquidate an account||to square an account axG%@5  
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审查帐目||监查帐目to audit an account Y}vV.q  
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检查帐目to examine an account iR4"I7J  
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转入A的帐户to charge the amount to As account rp]H&5.*  
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以计帐方式付款to pay on account #,jm3Mqj  
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代理某人||为某人on ones account||on account of one zll?/|%  
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为自己计算||独立帐目on ones own account ylmVmHmc  
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由某人收益并负风险on ones account and risk||for ones account and risk 3qfQlqJ&3  
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由某人负担for ones account||for account of one uN&49o  
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按某人指示||列入某人帐户by order and for account of one o`jVd,aj  
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列入5月份帐目for May account 5X`m.lhUc  
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编入某中帐项下to pass to the account of||to place to the account of n\scOM)3  
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寄出清算书to send in an account||to send in render an account m!<uY?,hf  
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支票薄cheque book @}e5T/{X}T  
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支票陈票人cheque drawer %xwdH4_  
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持票人cheque holder w
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不记名支票cheque to bearer||bearer cheque }W"/h)q  
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记名支票||认人支票cheque to order ]$WwPDZ  
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到期支票antedated cheque -6>T0 -  
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未到期支票postdated cheque U> 1voc  
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保付支票certified cheque 0=KyupwXC  
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未获兑现支票，退票returned cheque io(Rb\#"  
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横线支票crossed cheque s8 0$   
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普通横线general crossing hE>%LcP  
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特别横线special crossing
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空白支票blank cheque 2^$Ha|  
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失效支票，过期支票stale cheque &!5S'J%  
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普通支票open cheque e${Cf  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [=q&5'FY0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n6]8W^g  
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支票换现金||兑现to cash a cheque gkw/Rd1oG  
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清理票款to clear a cheque 9#X"m,SB  
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保证兑现to certify a cheque VHihC]ks,  
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填写支票数额to fill up a cheque EAPjQA-B?  
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支票上划线to cross a cheque & K.js  
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开发支票to make out a cheque g#/"3P 2H  
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签发支票，开立支票to draw a cheque||to issue a cheque yT<,0~F 9  
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透支支票to overdraw a cheque @zGz8IF  
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背书支票to endorse a cheque mx3p/p  
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请付票款||清付票款to pay a cheque||to honour a cheque ^Ez`WP  
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支票退票to dishonour a cheque  UOYhz.  
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拒付支票to refuse a cheque thK4@C|X4  
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拒付支票to stop payment of a cheque M>_ U9g  
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提示要求付款to present for payment 6TkV+\  
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见票即付持票人payable to bearer bJ5 VlK67R  
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支付指定人payable to order mGP&NOR0^y  
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已过期||无效out of date||stale ag{cm'.  
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请给出票人R/D||refer to drawer UR<a7j"@2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,0\Pr  
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文字与数字不一致words and figures differ uRCZGg&V?#  
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支票 *iiyU}x  
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时间已过account closed p,K!'\  
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时间已过effects not cleared aW*8t'm;m'  
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停止付款payment stopped <*[D30<  
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支票毁损cheque mutilated 5gg
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汇款||寄钱to remit||to send money QE4TvnhK  
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寄票供取款||支票支付to send a cheque for payment ZW%;"5uVm)  
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寄款人a remitter K;l xPM]  
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收款人a remittee fb?YDM  
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国外汇票foreign Bill wo5fGQJ
 
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国内汇票inland Bill X}ft7;Jpy  
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跟单汇票documentary bill [!Zyp`:  
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空头汇票accommodation bill >~*}9y0$  
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原始汇票original bill FZ5 Ad&".@  
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改写||换新票据renewed bill ypWhH  
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即期汇票sight bill||bill on demand PYyT#AcW2  
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…days after date||…days after date…日后付款 YQ`88z  
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…months after date||…months after date…月后付款 z=C<@ki`  
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见票后…日付款…days after sight||…days sight ]SUW"5L-  
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见票后…月付款…months after sight||…months sight "c
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同组票据set of bills |?\2F   
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单张汇票sola of exchange||sole of exchange Q1RUmIe_&  
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远期汇票usance bill||bill at usance q3ebps9^  
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长期汇票long bill em
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短期汇票short bill H={5>; 8G  
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逾期汇票overdue bill oT- Y  
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宽限日期days of grace 8xx2+  
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电汇telegraphic transfer （T.T） FrhI[D  
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邮汇postal order||postal note （Am.）||post office order||money order nBtKSNT#Q  
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本票promissory note （P/N） vq1u!SY  
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押汇负责书||押汇保证书letter of hypothecation s\.\z[1  
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副保||抵押品||付属担保物collateral security "T.Qb/97@  
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担保书trust receipt||letter of indemnity -~]]%VJP|  
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承兑||认付acceptance P=.T|l1  
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单张承兑general acceptance B1 xlWdm  
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有条件承兑qualified acceptance T<U_Iq  
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附条件认付conditional acceptance PF:'
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部分认付partial acceptance   -o YJ&r