[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。   Zw"K69A)  
会计报表statement of account }z8HS< #Q  
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往来帐目account current 9q!./)  
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现在往来帐||存款额current accout I<ta2<h  
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销货帐account sales " tUF,G(<  
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共同计算帐项joint account H '(Ky  
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未决帐项outstanding account !q_fcd^c
 
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贷方帐项credit account||creditor account Td6"o&0A!  
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借方帐项debit account||debtor account i5 F9
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应付帐||应付未付帐account payable 0QxE6>xL=  
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应收帐||应收未收帐account receivable {g(
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新交易||新帐new account APA:K9jD  
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未决帐||老帐old account rpu{YC1C%  
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现金帐cash account +/E yX=  
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流水帐running account d]*a:>58  
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暂记帐||未定帐suspense account 71#

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过期帐||延滞帐overdue account||pastdue account ?{O >&<~  
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杂项帐户sundry account XJ`!d\WL/!  
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详细帐单||明细表detail account 0;kp`hB  
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呆帐bad account B7fV_-p:G  
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会计项目title of account [LQD]#  
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会计薄||帐薄account-book oM&}akPE  
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营业报告书||损益计算表account of budiness||business report o~vUqj?BA  
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借贷细帐||交验帐account rendered s7A3CY]->  
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明细帐account stated s+@+<QE  
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与…银行开立一户头to open an account with oTtJ ]`T  
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与…银行建立交易to keep account with >9Yo:b:f  
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继续记帐to keep account @>r3=s.Q  
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与…有交易to have an account with eucacXiZ  
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作成会计帐||有往来帐项to make out an account with d@$]/=%  
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清算||清理债务to make up an account MO_-7,.y  
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清洁帐目||与…停止交易to close ones account with F*}.0SQ  
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结帐to close an account sp-){k  
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清理未付款to ask an account||to demand an account z0jF.ub  
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结清差额to balance the account with -p-<mC@<&S  

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清算to settle an account||to liquidate an account||to square an account ndXUR4  
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审查帐目||监查帐目to audit an account ru5T0w";V  
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检查帐目to examine an account A7hWAq  
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转入A的帐户to charge the amount to As account D-S"?aO-  
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以计帐方式付款to pay on account EQvZ(-_;4  
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代理某人||为某人on ones account||on account of one {Rv0@)P$  
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为自己计算||独立帐目on ones own account C}D\^(nLu.  
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由某人收益并负风险on ones account and risk||for ones account and risk O V+|j  
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由某人负担for ones account||for account of one a?NoNv)&  
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按某人指示||列入某人帐户by order and for account of one P6~&,a  
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列入5月份帐目for May account /8Xd2-  
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编入某中帐项下to pass to the account of||to place to the account of hI}rW^o^  
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寄出清算书to send in an account||to send in render an account `ZELw=kLL  
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支票薄cheque book &|#z" E^-  
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支票陈票人cheque drawer 9Lp[y%{GP  
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持票人cheque holder 1WJ%n;  
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不记名支票cheque to bearer||bearer cheque D4;6}gRC  
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记名支票||认人支票cheque to order J]mq|vE  
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到期支票antedated cheque 6,:`esl  
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未到期支票postdated cheque 8^)K|+_'m  
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保付支票certified cheque <'l;j"&lp  
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未获兑现支票，退票returned cheque &bw ``e&c  
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横线支票crossed cheque 50
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普通横线general crossing :.%Hu9=GL  
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特别横线special crossing M+q|z0U  
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空白支票blank cheque U3zwC5}BN  
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失效支票，过期支票stale cheque V3]"ROH  
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普通支票open cheque {}TR'Y4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ua- cX3E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oU.LYz_  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque B0KZdBR x}  
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保证兑现to certify a cheque `.FvuwP  
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填写支票数额to fill up a cheque T{iv4`'  
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支票上划线to cross a cheque .]qj]; m  
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开发支票to make out a cheque 8}
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque [<Wo7G1s  
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背书支票to endorse a cheque !e?GS"L~  
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请付票款||清付票款to pay a cheque||to honour a cheque {$,e@nn  
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支票退票to dishonour a cheque bwG2=  
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拒付支票to refuse a cheque QAigbS n]  
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拒付支票to stop payment of a cheque cv(9v =](  
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提示要求付款to present for payment )-q#hY  
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见票即付持票人payable to bearer =X[]0.I%  
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支付指定人payable to order 3-z
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已过期||无效out of date||stale =e2|:Ba!  
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请给出票人R/D||refer to drawer A)9OkL
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c5x2FM z  
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文字与数字不一致words and figures differ iNj*Gj  
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支票 E,u/^V9x  
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时间已过account closed zh8\ _>+  
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时间已过effects not cleared TS2zzYE6Z  
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停止付款payment stopped \%],pZsA~  
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支票毁损cheque mutilated oU|yBs1  
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汇款||寄钱to remit||to send money z5njblUz  
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寄票供取款||支票支付to send a cheque for payment 6h5DvSO  
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寄款人a remitter 3'*}ZDC  
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收款人a remittee RyuI2jEy  
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国外汇票foreign Bill S+*%u/;l  
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国内汇票inland Bill
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跟单汇票documentary bill UL3++bt  
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空头汇票accommodation bill ZHN}:W/p  
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原始汇票original bill mo*ClU7  
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改写||换新票据renewed bill *.P3fVlZ  
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即期汇票sight bill||bill on demand R=m9[TgBm  
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…days after date||…days after date…日后付款 ^2<nn op  
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…months after date||…months after date…月后付款 :ySQ[AJ"  
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见票后…日付款…days after sight||…days sight Fq
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见票后…月付款…months after sight||…months sight k_A 9gj1  
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同组票据set of bills n%%u0a%  
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单张汇票sola of exchange||sole of exchange <cx,Z5W  
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远期汇票usance bill||bill at usance @uzzyp r>  
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长期汇票long bill oHj6
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短期汇票short bill VQ]MJjvb  
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逾期汇票overdue bill HZ.Jc"+M  
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宽限日期days of grace jy2@t*  
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电汇telegraphic transfer （T.T） WKB@9Vfju  
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邮汇postal order||postal note （Am.）||post office order||money order Hz] p]  
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本票promissory note （P/N） c(y~,hN&p  
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押汇负责书||押汇保证书letter of hypothecation 9X2lH~C  
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副保||抵押品||付属担保物collateral security $EuWQq7OI2  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance aF'9 &A;q  
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单张承兑general acceptance &$ ?i  
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有条件承兑qualified acceptance 0*.> >rI  
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附条件认付conditional acceptance }0({c~z\  
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部分认付partial acceptance   &!3=eVg