[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。   vS )>g4  
会计报表statement of account 46pR!k  
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往来帐目account current BjagG/sX  
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现在往来帐||存款额current accout
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销货帐account sales \hZ%NLj  
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共同计算帐项joint account fggs ;Le  
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未决帐项outstanding account FOk;=+  
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贷方帐项credit account||creditor account 3V?x&qlP>  
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借方帐项debit account||debtor account qSB&Q0T  
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应付帐||应付未付帐account payable UUlz3"`  
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应收帐||应收未收帐account receivable Tk4>Jb  
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新交易||新帐new account NFZ(*v1U  
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未决帐||老帐old account o~IAZU39  
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现金帐cash account mGj)Zrx>  
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流水帐running account z{ :;Rb  
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暂记帐||未定帐suspense account M}x%'=Pox  
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过期帐||延滞帐overdue account||pastdue account w}>%E6UY  
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杂项帐户sundry account 6M*z`B{hV  
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详细帐单||明细表detail account KFd +7C9  
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呆帐bad account Xb%q9Z  
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会计项目title of account -qIi.]/f"9  
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会计薄||帐薄account-book q`c!!Lg  
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营业报告书||损益计算表account of budiness||business report PXMd=,}  
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借贷细帐||交验帐account rendered w \b+OW  
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明细帐account stated J\@6YU[A  
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与…银行开立一户头to open an account with oP`l)
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与…银行建立交易to keep account with H9*k(lnz`  
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继续记帐to keep account [CJ<$R !  
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与…有交易to have an account with o}rG:rhIh  
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作成会计帐||有往来帐项to make out an account with p) 8S]p]  
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清算||清理债务to make up an account Np"p*O  
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清洁帐目||与…停止交易to close ones account with ) D@j6r  
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结帐to close an account E4X6f  
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清理未付款to ask an account||to demand an account xKUL}>8  
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结清差额to balance the account with Ob$``31{s  
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清算to settle an account||to liquidate an account||to square an account r: K1PO  
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审查帐目||监查帐目to audit an account nR_Zrm  
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检查帐目to examine an account T\l`Y-vu  
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转入A的帐户to charge the amount to As account ofy"SM  
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以计帐方式付款to pay on account 37hdZt.,  
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代理某人||为某人on ones account||on account of one 94tfR$W;-  
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为自己计算||独立帐目on ones own account t13V>9to  
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由某人收益并负风险on ones account and risk||for ones account and risk /QXUD.( 8  
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由某人负担for ones account||for account of one 5Tl5T&  
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按某人指示||列入某人帐户by order and for account of one P $` 1}  
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列入5月份帐目for May account Bu:%trlgV  
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编入某中帐项下to pass to the account of||to place to the account of CNNqS ^ct  
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寄出清算书to send in an account||to send in render an account Rta}*  
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支票薄cheque book ktyplo#F  
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支票陈票人cheque drawer v-8>@s jy8  
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持票人cheque holder '?rR>$s  
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不记名支票cheque to bearer||bearer cheque yY$^ R|t  
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记名支票||认人支票cheque to order //@6w;P  
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到期支票antedated cheque )\+Imn  
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未到期支票postdated cheque 971=OEyq*  
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保付支票certified cheque HI5NWd
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未获兑现支票，退票returned cheque }IygU 6{G  
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横线支票crossed cheque zjoo;(?D|  
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普通横线general crossing SQ)BS/8A  
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特别横线special crossing >Tf}aI+  
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空白支票blank cheque +?\JQ|  
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失效支票，过期支票stale cheque (aY
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普通支票open cheque jI,[(Z>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount B~:yM1f@u4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HD<$0M|  
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支票换现金||兑现to cash a cheque |-JG _i  
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清理票款to clear a cheque 3nB
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保证兑现to certify a cheque !$98U~L  
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填写支票数额to fill up a cheque `N[@lV\xp!  
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支票上划线to cross a cheque *Y85evq  
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开发支票to make out a cheque bR3Crz(9G  
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签发支票，开立支票to draw a cheque||to issue a cheque F7'MoH  
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透支支票to overdraw a cheque 8$c)]Bv  
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背书支票to endorse a cheque In4VS:dD  
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请付票款||清付票款to pay a cheque||to honour a cheque .hckZx /  
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支票退票to dishonour a cheque 3` IR ^  
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拒付支票to refuse a cheque &@xm< A\S  
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拒付支票to stop payment of a cheque 6 _V1s1F  
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提示要求付款to present for payment cRs\()W  
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见票即付持票人payable to bearer TP| ogF?  
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支付指定人payable to order CqWO 0  
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已过期||无效out of date||stale mS}.?[d"  
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请给出票人R/D||refer to drawer CXGMc)#>f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KXz7l\1Gb  
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文字与数字不一致words and figures differ 1}Guhayy  
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支票 R4b!?}d  

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时间已过account closed =oq=``%  
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时间已过effects not cleared I\-M`^@  
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停止付款payment stopped ew,okRCN  
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支票毁损cheque mutilated ?MfwRWY  
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汇款||寄钱to remit||to send money S|KUh|=Q  
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寄票供取款||支票支付to send a cheque for payment y\
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寄款人a remitter b>#=7;  
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收款人a remittee f;OB"p  
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国外汇票foreign Bill .r- Zz3  
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国内汇票inland Bill YRv96|c,  
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跟单汇票documentary bill i{:iRUC#  
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空头汇票accommodation bill @,2,(=l*C  
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原始汇票original bill p*T[(\8{n  
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改写||换新票据renewed bill Jt<J#M<}7  
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即期汇票sight bill||bill on demand O(e!Vx{t!  
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…days after date||…days after date…日后付款 P*U^,Jh
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…months after date||…months after date…月后付款 tGbx/$Y   
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见票后…日付款…days after sight||…days sight Fq oh!F  
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见票后…月付款…months after sight||…months sight Zu>-y#Bw  
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同组票据set of bills 3)2{c  
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单张汇票sola of exchange||sole of exchange ty4R2LnC  
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远期汇票usance bill||bill at usance Q00v(6V46  
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长期汇票long bill ![fNlG!r  
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短期汇票short bill :*DWL!a  
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逾期汇票overdue bill N7 hlM  
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宽限日期days of grace  4~ L1~Gk  
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电汇telegraphic transfer （T.T） !
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邮汇postal order||postal note （Am.）||post office order||money order F7nwVDc*  
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本票promissory note （P/N） `-R&4%t%  
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押汇负责书||押汇保证书letter of hypothecation 1LhZmv  
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副保||抵押品||付属担保物collateral security 9V&+xbR&  
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担保书trust receipt||letter of indemnity GO@<?>K  
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承兑||认付acceptance r$'.$k\  
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单张承兑general acceptance m|x_++3  
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有条件承兑qualified acceptance N;BuBm5K  
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附条件认付conditional acceptance Ui9;rh$1eU  
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部分认付partial acceptance   02tN=}Cj)