[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。   FWi c/ 7  
会计报表statement of account oK-T@ &-  
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往来帐目account current +2DzX/3  
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现在往来帐||存款额current accout $0-}|u]5U  
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销货帐account sales asT/hs SNS  
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共同计算帐项joint account tQ,,krw~  
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未决帐项outstanding account yN'<iTh  
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贷方帐项credit account||creditor account  |UudP?E  
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借方帐项debit account||debtor account k$ya.b<X/  
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应付帐||应付未付帐account payable +t9$*i9`L  
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应收帐||应收未收帐account receivable zeC@!,l H  
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新交易||新帐new account T>~D(4r|pS  
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未决帐||老帐old account W[$GB_A)  
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现金帐cash account Y=NXfTc
 
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流水帐running account E$4_.Z8sRw  
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暂记帐||未定帐suspense account 2\b 2W_  
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过期帐||延滞帐overdue account||pastdue account ORc20NFy7  
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杂项帐户sundry account UI?AM 34  
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详细帐单||明细表detail account G*`H2-,  
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呆帐bad account @W|N1 ,sp  
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会计项目title of account rw|;?a0  
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会计薄||帐薄account-book 46(=*iT&V  
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营业报告书||损益计算表account of budiness||business report O:I"<w9_1  
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借贷细帐||交验帐account rendered J8
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明细帐account stated >QcIrq%=  
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与…银行开立一户头to open an account with !Z}d^ $  
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与…银行建立交易to keep account with `a+"[%  
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继续记帐to keep account ^tr?y??k  
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与…有交易to have an account with *?o`90HHP[  
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作成会计帐||有往来帐项to make out an account with |u@/,x
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清算||清理债务to make up an account d8p<f+  
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清洁帐目||与…停止交易to close ones account with h
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结帐to close an account )zK6>-KWA  
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清理未付款to ask an account||to demand an account u
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结清差额to balance the account with =mQdM]A)2  
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清算to settle an account||to liquidate an account||to square an account _Xe"+  
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审查帐目||监查帐目to audit an account [(kC/W)!  
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检查帐目to examine an account /T\'&s3D+  
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转入A的帐户to charge the amount to As account 5B)z}g^h  
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以计帐方式付款to pay on account \ y}!yr
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代理某人||为某人on ones account||on account of one ,3P@5Ef  
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为自己计算||独立帐目on ones own account |1/UC"f  
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由某人收益并负风险on ones account and risk||for ones account and risk UfxYD  
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由某人负担for ones account||for account of one /73ANQ"  
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按某人指示||列入某人帐户by order and for account of one my+2@ln  
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列入5月份帐目for May account $GJuS^@%  
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编入某中帐项下to pass to the account of||to place to the account of Cw$7d:u  
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寄出清算书to send in an account||to send in render an account 4T??8J-J  
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支票薄cheque book #<o=W#[  
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支票陈票人cheque drawer i}
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持票人cheque holder OSY.$$IO  
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不记名支票cheque to bearer||bearer cheque G/N1[)  
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记名支票||认人支票cheque to order 9,cMb)=0  
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到期支票antedated cheque a&!K5(  
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未到期支票postdated cheque HAmAmEc,  
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保付支票certified cheque %V|n2/O Y  
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未获兑现支票，退票returned cheque tLzb*U8'1w  
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横线支票crossed cheque `5 Iaz  
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普通横线general crossing gTb%c84  
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特别横线special crossing a: 2ezxP  
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空白支票blank cheque gMsB1|  
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失效支票，过期支票stale cheque ?T)M z q}  
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普通支票open cheque d}
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NA+7ey6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 
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支票换现金||兑现to cash a cheque *t
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清理票款to clear a cheque ZF@$3   
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保证兑现to certify a cheque W'6sY@0m  
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填写支票数额to fill up a cheque  'Pxq>Os  
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支票上划线to cross a cheque u82(`+B  
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开发支票to make out a cheque 1A[(RT]  
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签发支票，开立支票to draw a cheque||to issue a cheque Lngf,Of.e  
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透支支票to overdraw a cheque 8nwps(3  
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背书支票to endorse a cheque >+DMTV[O  
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请付票款||清付票款to pay a cheque||to honour a cheque Bo\~PV [  
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支票退票to dishonour a cheque =~5N/!  
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拒付支票to refuse a cheque f8ZuG !U  
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拒付支票to stop payment of a cheque R x(
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提示要求付款to present for payment jFip-=T{4  
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见票即付持票人payable to bearer H23 O]r  
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支付指定人payable to order bYZU}Kl;(  
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已过期||无效out of date||stale G:y+yE4  
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请给出票人R/D||refer to drawer W\j)Vg__e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pw5{=bD  
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文字与数字不一致words and figures differ AJE$Z0{q  
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支票 }/h&`0z`  
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时间已过account closed t`{T:Tjc  
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时间已过effects not cleared K#AexA
  
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停止付款payment stopped Pqw<nyC.  
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支票毁损cheque mutilated p!=O>b_f  
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汇款||寄钱to remit||to send money yN0`JI  
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寄票供取款||支票支付to send a cheque for payment EApbaS}Up  
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寄款人a remitter u%+k\/Scp.  
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收款人a remittee i%i/>;DF  
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国外汇票foreign Bill ,Kl?-W@  
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国内汇票inland Bill X!/Sk1  
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跟单汇票documentary bill Ez0zk9  
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空头汇票accommodation bill  f $:SacF  
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原始汇票original bill xk% 62W  
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改写||换新票据renewed bill 0 }od Q#  
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即期汇票sight bill||bill on demand O^row1D_  
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…days after date||…days after date…日后付款 ,&WwADZ-s  
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…months after date||…months after date…月后付款 0FI |7  
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见票后…日付款…days after sight||…days sight X(*O$B{ R  
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见票后…月付款…months after sight||…months sight jJNCNH*0  
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同组票据set of bills o25rKC=o  
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单张汇票sola of exchange||sole of exchange 0~^RHb.NA8  
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远期汇票usance bill||bill at usance m)Kg6/MV.  
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长期汇票long bill nwUz}em?O  
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短期汇票short bill `{G&i\"n  
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逾期汇票overdue bill P8,Ps+  
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宽限日期days of grace w&aZ 97{  
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电汇telegraphic transfer （T.T） )_=2lu3%{  
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邮汇postal order||postal note （Am.）||post office order||money order <Kv$3y  
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本票promissory note （P/N） Mz(Vf1pi%  
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押汇负责书||押汇保证书letter of hypothecation d}[cX9U/  
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副保||抵押品||付属担保物collateral security tbd=A]B-  
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担保书trust receipt||letter of indemnity S%i^`_=Q  
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承兑||认付acceptance ,RV qYh(-|  
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单张承兑general acceptance Q!e560@  
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有条件承兑qualified acceptance "La;$7ds  
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附条件认付conditional acceptance qz-QVY,  
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部分认付partial acceptance    x]+PWk