[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。   x%b]ea  
会计报表statement of account |hu"5*  
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往来帐目account current ;6DR.2}?>  
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现在往来帐||存款额current accout sqm%iyC=q  
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销货帐account sales 7yY1
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共同计算帐项joint account ~J8cS  
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未决帐项outstanding account ]
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贷方帐项credit account||creditor account 9`LU=Xv/  
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借方帐项debit account||debtor account 0hHIz4(  
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应付帐||应付未付帐account payable |YG)NO  
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应收帐||应收未收帐account receivable #C;#$|d  
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新交易||新帐new account %xH
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未决帐||老帐old account 30gZ_8C>}  
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现金帐cash account ; @[.$Q@I  
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流水帐running account erAZG)  
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暂记帐||未定帐suspense account 0qaG#&!  
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过期帐||延滞帐overdue account||pastdue account kBDe*K.V  
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杂项帐户sundry account 0
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详细帐单||明细表detail account G `3vH,  
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呆帐bad account Z{R=h7
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会计项目title of account T_;G))q'  
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会计薄||帐薄account-book ZPG8q  
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营业报告书||损益计算表account of budiness||business report 1J!tcj1(  
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借贷细帐||交验帐account rendered ph|2lLZ  
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明细帐account stated >5z`SZf  
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与…银行开立一户头to open an account with `&&6-/  
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与…银行建立交易to keep account with !C)>  
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继续记帐to keep account E(K$|k_>  
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与…有交易to have an account with vXWESy  
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作成会计帐||有往来帐项to make out an account with l9Cy30O6  
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清算||清理债务to make up an account ?9.?w-Q'  
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清洁帐目||与…停止交易to close ones account with 5D@Q1
 
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结帐to close an account Bf}0'MK8zQ  
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清理未付款to ask an account||to demand an account G}O
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结清差额to balance the account with 'aSORVq^e[  
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清算to settle an account||to liquidate an account||to square an account pF{Ri  
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审查帐目||监查帐目to audit an account 2FtEt+A+'  
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检查帐目to examine an account Ts *'f  
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转入A的帐户to charge the amount to As account /IR5[67  
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以计帐方式付款to pay on account VY26Cf"  
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代理某人||为某人on ones account||on account of one ;5S7_p2]j  
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为自己计算||独立帐目on ones own account @MVZy  
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由某人收益并负风险on ones account and risk||for ones account and risk W_lNvzag  
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由某人负担for ones account||for account of one Q^;\!$:M  
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按某人指示||列入某人帐户by order and for account of one `t"Kq+  
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列入5月份帐目for May account U9%nku4  
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编入某中帐项下to pass to the account of||to place to the account of e/%YruzS  
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寄出清算书to send in an account||to send in render an account ;0{*V5A  
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支票薄cheque book q&x#S
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支票陈票人cheque drawer LLN^^>5|l  
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持票人cheque holder wN.Jyb  
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不记名支票cheque to bearer||bearer cheque $9$NX/P  
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记名支票||认人支票cheque to order /d;l:  
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到期支票antedated cheque ,]'!2?  
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未到期支票postdated cheque Wb$bCR#?<  
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保付支票certified cheque \`&fr+x  
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未获兑现支票，退票returned cheque vN
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横线支票crossed cheque Vh&KfYY  
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普通横线general crossing UNae&Zir  
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特别横线special crossing 1:8: y FV  
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空白支票blank cheque J %t1T]y~  
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失效支票，过期支票stale cheque ?u|g2!{_  
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普通支票open cheque |SmN.*&(9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Pa*yo:U'h
 
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [iD!!{6+  
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支票换现金||兑现to cash a cheque SzDi=lY  
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清理票款to clear a cheque Wil+"[Ge  
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保证兑现to certify a cheque \
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填写支票数额to fill up a cheque 20qT1!ju  
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支票上划线to cross a cheque Je'$V%{E  
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开发支票to make out a cheque ZO,]h9?4  
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签发支票，开立支票to draw a cheque||to issue a cheque a?;{0I:Ln  
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透支支票to overdraw a cheque >y?$aJ8ZV  
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背书支票to endorse a cheque r`=d4dK-  
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请付票款||清付票款to pay a cheque||to honour a cheque 30<^0J.1  
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支票退票to dishonour a cheque ^71sIf;+
 
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拒付支票to refuse a cheque *aSFJK  
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拒付支票to stop payment of a cheque @A:Xct  
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提示要求付款to present for payment xHf l>C'  
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见票即付持票人payable to bearer ~ ^K[pA ?  
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支付指定人payable to order 1e}wDMU(  
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已过期||无效out of date||stale Ef#%4ky  
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请给出票人R/D||refer to drawer A;h~Fx6s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LdA&F& pI  
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文字与数字不一致words and figures differ t ; "o,T  
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支票 S/8xo@vct]  
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时间已过account closed kYx|`-PA<r  
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时间已过effects not cleared iB{O"l@w  
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停止付款payment stopped ._#|h5  
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支票毁损cheque mutilated bq]af.o*  
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汇款||寄钱to remit||to send money "|(+~8[  
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寄票供取款||支票支付to send a cheque for payment 6*Rz}RQ  
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寄款人a remitter [T.kwQf4$  
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收款人a remittee }"E?#&^  
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国外汇票foreign Bill :k#Y |(  
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国内汇票inland Bill {a\m0Bw/  
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跟单汇票documentary bill eE '\h  
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空头汇票accommodation bill Lp.,:z7  
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原始汇票original bill P|Dw+lQj  
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改写||换新票据renewed bill kFg@|#0v9  
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即期汇票sight bill||bill on demand s3Pr
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…days after date||…days after date…日后付款 mmE\=i~  
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…months after date||…months after date…月后付款 >hHjDYjbf  
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见票后…日付款…days after sight||…days sight _bRd2
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见票后…月付款…months after sight||…months sight hLK5s1#K  
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同组票据set of bills `K5 Lp>=R  
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单张汇票sola of exchange||sole of exchange wFI2(cQ  
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远期汇票usance bill||bill at usance Hz~?"ts@;  
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长期汇票long bill H2[VZ&Pg  
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短期汇票short bill {x_SnZz&  
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逾期汇票overdue bill J, q6  
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宽限日期days of grace 3lr9nBR  
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电汇telegraphic transfer （T.T） ["O/%6b9+  
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邮汇postal order||postal note （Am.）||post office order||money order b-!+Q)  
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本票promissory note （P/N） }Br=ea Y  
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押汇负责书||押汇保证书letter of hypothecation )WWqi,T}  
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副保||抵押品||付属担保物collateral security iEx sGn]2  
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担保书trust receipt||letter of indemnity &JUHm_wd&S  
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承兑||认付acceptance OKo)p`BX  
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单张承兑general acceptance n3z]&J5fr  
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有条件承兑qualified acceptance Nh^ lC  
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附条件认付conditional acceptance Ot<vn34mt:  
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部分认付partial acceptance   HpKF7oJ'N