[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。   h5
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会计报表statement of account 6Cut[*lj^  
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往来帐目account current 5-|fp(Ww_W  
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现在往来帐||存款额current accout K /h9x9^  
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销货帐account sales O&93QN0  
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共同计算帐项joint account B[F,D  
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未决帐项outstanding account XA{tVh  
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贷方帐项credit account||creditor account WF<0QH  
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借方帐项debit account||debtor account +`Bm  
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应付帐||应付未付帐account payable W&y%fd\&3  
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应收帐||应收未收帐account receivable r7sPFM  
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新交易||新帐new account s]0x^"#B  
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未决帐||老帐old account [Z0&`qz  
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现金帐cash account @jg*L2L6  
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流水帐running account mY2Ubn*  
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暂记帐||未定帐suspense account OUn,
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过期帐||延滞帐overdue account||pastdue account R`H
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杂项帐户sundry account 3t[2Bd  
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详细帐单||明细表detail account v"
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呆帐bad account lM"@v NgK  
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会计项目title of account nRN&
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会计薄||帐薄account-book XKLkJZN  
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营业报告书||损益计算表account of budiness||business report zn&NLsA  
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借贷细帐||交验帐account rendered dGMBgj  

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明细帐account stated #g\O*oYaw  
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与…银行开立一户头to open an account with ?@6N EfQf  
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与…银行建立交易to keep account with O8"kIDr-  
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继续记帐to keep account 4*d$o=wa  
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与…有交易to have an account with T?{"T/  
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作成会计帐||有往来帐项to make out an account with vdAaqM6D  
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清算||清理债务to make up an account gUwg\>UC  
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清洁帐目||与…停止交易to close ones account with 4*< x0  
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结帐to close an account b^_#f:_j
 
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清理未付款to ask an account||to demand an account $!%/Kk4M  
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结清差额to balance the account with dc.9:u*w  
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清算to settle an account||to liquidate an account||to square an account 35;|r  
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审查帐目||监查帐目to audit an account Evu`e=LaG  
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检查帐目to examine an account ea[v
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转入A的帐户to charge the amount to As account /}A"F[5  
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以计帐方式付款to pay on account 3'tcEFkH  
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代理某人||为某人on ones account||on account of one xe?!UCUb@  
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为自己计算||独立帐目on ones own account c"D
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由某人收益并负风险on ones account and risk||for ones account and risk 8R|!$P  
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由某人负担for ones account||for account of one wNc.z*+O"H  
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按某人指示||列入某人帐户by order and for account of one {BV0Y.O  
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列入5月份帐目for May account `>ppDQaS)W  
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编入某中帐项下to pass to the account of||to place to the account of 2F7(Y)  
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寄出清算书to send in an account||to send in render an account jxc^OsYj  
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支票薄cheque book h~EGRg  
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支票陈票人cheque drawer jK^Q5iD  
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持票人cheque holder i(qZ#oN  
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不记名支票cheque to bearer||bearer cheque S(^HIJK  
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记名支票||认人支票cheque to order WAt=T3  
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到期支票antedated cheque zq(4@S-TU  
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未到期支票postdated cheque 5>6:#.f%!e  
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保付支票certified cheque [XE\2Qa8e  
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未获兑现支票，退票returned cheque 5OCt Q4u  

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横线支票crossed cheque OO2uE ;( 3  
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普通横线general crossing jM}(?^@  
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特别横线special crossing < 1%}8t"
 
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空白支票blank cheque YkFAu8b>  
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失效支票，过期支票stale cheque "}"/d(  
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普通支票open cheque NB4Q,iq$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t`="2$NO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X}xf_3N "  
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支票换现金||兑现to cash a cheque 1tq ^W'  
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清理票款to clear a cheque tz8fZ*n  
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保证兑现to certify a cheque 064k;|>D  
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填写支票数额to fill up a cheque H[nco#  
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支票上划线to cross a cheque o">~ObR  
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开发支票to make out a cheque <5D4h!  
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签发支票，开立支票to draw a cheque||to issue a cheque .8Bu%Sf  
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透支支票to overdraw a cheque q01 L{~>bz  

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背书支票to endorse a cheque Pc*lHoVL  
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请付票款||清付票款to pay a cheque||to honour a cheque ZT@=d$Z&t  
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支票退票to dishonour a cheque R;!@ xy  
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拒付支票to refuse a cheque r}&&e BY f  
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拒付支票to stop payment of a cheque [:.wCG5  
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提示要求付款to present for payment =TDKU  
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见票即付持票人payable to bearer ':fp|m)M  
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支付指定人payable to order m{Vd3{H40  
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已过期||无效out of date||stale u 0Wt"d-=  
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请给出票人R/D||refer to drawer 9tJ0O5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {/]2~!  
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文字与数字不一致words and figures differ HP.=6bJWi  
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支票 n"htx|v  
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时间已过account closed [*^.$s(  
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时间已过effects not cleared :')[pO_FW*  
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停止付款payment stopped cF8 2wg  
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支票毁损cheque mutilated RRt( %Wm*  
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汇款||寄钱to remit||to send money ?$6H',u  
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寄票供取款||支票支付to send a cheque for payment `3F#k[IR  
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寄款人a remitter !kE5]<H\  
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收款人a remittee Xfc$M(a K{  
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国外汇票foreign Bill V\Cl""`XN  
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国内汇票inland Bill X+;[Gc}(W  
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跟单汇票documentary bill |qw0:c=7!  
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空头汇票accommodation bill dVb6u  
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原始汇票original bill !2|Lb' O  
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改写||换新票据renewed bill .
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即期汇票sight bill||bill on demand ]@$^Ju
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…days after date||…days after date…日后付款 $wUYK%.  
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…months after date||…months after date…月后付款 kOQ )QX  
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见票后…日付款…days after sight||…days sight JH.XZM&  
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见票后…月付款…months after sight||…months sight DN2 ]Y'  
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同组票据set of bills vvxxwZa=O  
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单张汇票sola of exchange||sole of exchange qf0pi&q  
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远期汇票usance bill||bill at usance UXct+l  
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长期汇票long bill IO\1nB$0nb  
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短期汇票short bill 1TZ[i  
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逾期汇票overdue bill p.W7>o,[w  
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宽限日期days of grace t1Ts!Q2  
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电汇telegraphic transfer （T.T） vU>^  
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邮汇postal order||postal note （Am.）||post office order||money order ]t0o%w  
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本票promissory note （P/N） dy6zrgxygP  
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押汇负责书||押汇保证书letter of hypothecation q{9vY:`[  
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副保||抵押品||付属担保物collateral security *8)?ZZMM  
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担保书trust receipt||letter of indemnity &eV5#Ph  
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承兑||认付acceptance IgbuMEfL  
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单张承兑general acceptance URVW5c  
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有条件承兑qualified acceptance 8J,^O04<  
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附条件认付conditional acceptance 'N{1b_v?  
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部分认付partial acceptance   *$7^.eHfdd