[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。   o$w_Es]Ma  
会计报表statement of account n^z]q;IN2.  
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往来帐目account current !P)O(i=  
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现在往来帐||存款额current accout f >W -  
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销货帐account sales oW<5|FaN  
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共同计算帐项joint account :a$\/E=  
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未决帐项outstanding account _>| =L W@7  
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贷方帐项credit account||creditor account <4P4u*/o  
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借方帐项debit account||debtor account r7b1-  
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应付帐||应付未付帐account payable oZ!m  
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应收帐||应收未收帐account receivable i70wrW#k  
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新交易||新帐new account y~F,0"N\r  
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未决帐||老帐old account P@9t;dZ
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现金帐cash account aFS, GiB  
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流水帐running account 0l-Ef1  
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暂记帐||未定帐suspense account +\F'iAs@  
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过期帐||延滞帐overdue account||pastdue account e>(<eu~P  
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杂项帐户sundry account  Kfh|  
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详细帐单||明细表detail account <N_+=_  
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呆帐bad account A-T]9f9  
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会计项目title of account }Rz3<eON  
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会计薄||帐薄account-book YN!>}  
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营业报告书||损益计算表account of budiness||business report !+L/Khw/C  
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借贷细帐||交验帐account rendered W!6qqi{  
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明细帐account stated o[cV1G  
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与…银行开立一户头to open an account with DRc)iE>@  
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与…银行建立交易to keep account with 21< j\ M  
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继续记帐to keep account {3.r6ZwCn  
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与…有交易to have an account with Kwg4sr5"D  
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作成会计帐||有往来帐项to make out an account with 1;mW,l'`  
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清算||清理债务to make up an account C\di7z:  
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清洁帐目||与…停止交易to close ones account with [&nh5|f  

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结帐to close an account Ygl%eP%Z  
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清理未付款to ask an account||to demand an account ^1L >l9F  
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结清差额to balance the account with XLH+C ]pfr  
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清算to settle an account||to liquidate an account||to square an account ,iv|Pq$!  
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审查帐目||监查帐目to audit an account a'jR#MQl?  
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检查帐目to examine an account EB_NK  
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转入A的帐户to charge the amount to As account q
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以计帐方式付款to pay on account H w-Z  
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代理某人||为某人on ones account||on account of one +5&wOgx  
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为自己计算||独立帐目on ones own account FA}_(Hf.[  
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由某人收益并负风险on ones account and risk||for ones account and risk ^-a8V
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由某人负担for ones account||for account of one  ^_%kE%I  
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按某人指示||列入某人帐户by order and for account of one G_dsrpI=N  
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列入5月份帐目for May account C^z\([k0er  
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编入某中帐项下to pass to the account of||to place to the account of 03iv
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寄出清算书to send in an account||to send in render an account v*qQ?S  
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支票薄cheque book pMJ1v  
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支票陈票人cheque drawer
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持票人cheque holder Y=T'WNaL)0  
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不记名支票cheque to bearer||bearer cheque 4W#
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记名支票||认人支票cheque to order Do]*JO)(  
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到期支票antedated cheque &|<xqt  
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未到期支票postdated cheque R4<lln:[  
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保付支票certified cheque M- 0i7%  
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未获兑现支票，退票returned cheque |fHB[ W#  
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横线支票crossed cheque IF@HzT;Q  
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普通横线general crossing U4 Nh  
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特别横线special crossing Be}$I_95\P  
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空白支票blank cheque +^6}   
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失效支票，过期支票stale cheque !CjqL~  
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普通支票open cheque P.sg
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D{'#er  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ["3d
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支票换现金||兑现to cash a cheque J
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清理票款to clear a cheque |ZU#IQVQfn  
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保证兑现to certify a cheque  d^39
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填写支票数额to fill up a cheque U |F>W~%  
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支票上划线to cross a cheque Q2C
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开发支票to make out a cheque ;mO,3dV  
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签发支票，开立支票to draw a cheque||to issue a cheque |#T
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透支支票to overdraw a cheque I
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背书支票to endorse a cheque ?^3B3qqh9  
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请付票款||清付票款to pay a cheque||to honour a cheque Tkrx7Cs(  
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支票退票to dishonour a cheque Qp&?L"U)2  
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拒付支票to refuse a cheque gStY8Z!k
 
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拒付支票to stop payment of a cheque 3#9M2O\T  
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提示要求付款to present for payment A*Q[k 9B  
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见票即付持票人payable to bearer 5}SXYA}  
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支付指定人payable to order >PH< N  
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已过期||无效out of date||stale +GPd  
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请给出票人R/D||refer to drawer 2^bgC~2C1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g!5#,kJM  
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文字与数字不一致words and figures differ h~.V[o7=  
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支票 ,|QU] E @  

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时间已过account closed W#C q6N  
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时间已过effects not cleared %$\}z(G  
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停止付款payment stopped =/f74s t  
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支票毁损cheque mutilated @]yQJuXA&Z  
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汇款||寄钱to remit||to send money ?~]>H A:  
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寄票供取款||支票支付to send a cheque for payment @D2`*C9  
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寄款人a remitter N_|YOw6  

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收款人a remittee x%Zi
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国外汇票foreign Bill 9n-RXVL+  
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国内汇票inland Bill mq>*W'M  
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跟单汇票documentary bill zX006{vig  
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空头汇票accommodation bill bkJn}Al;  
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原始汇票original bill )3d:S*ly  
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改写||换新票据renewed bill a .B\=3xn  
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即期汇票sight bill||bill on demand m|g$'vjk  
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…days after date||…days after date…日后付款 LKoM\g(  
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…months after date||…months after date…月后付款 _~(MA-l  
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见票后…日付款…days after sight||…days sight j8F~j?%!  
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见票后…月付款…months after sight||…months sight mDe+ M{/  
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同组票据set of bills 2t~7eI%d  
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单张汇票sola of exchange||sole of exchange 9X*eE  
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远期汇票usance bill||bill at usance "m\UqQGX  
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长期汇票long bill Y+Q
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短期汇票short bill M<|~MR  
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逾期汇票overdue bill
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宽限日期days of grace l%)=s~6z  
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电汇telegraphic transfer （T.T） N_WA4?rB  
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邮汇postal order||postal note （Am.）||post office order||money order :4L5@>b-  

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本票promissory note （P/N） N #6A>  
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押汇负责书||押汇保证书letter of hypothecation 4)I/\  
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副保||抵押品||付属担保物collateral security {II7%\ya  
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担保书trust receipt||letter of indemnity :+V1682u  
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承兑||认付acceptance .$x[!fuuR&  
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单张承兑general acceptance $T%<'=u|E  
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有条件承兑qualified acceptance m ?tnk?oX  
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附条件认付conditional acceptance T_B.p*\BM  
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部分认付partial acceptance   6V?&hq&t