[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。   L
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会计报表statement of account ' "]U+aIg  
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往来帐目account current \~I>@SG2W+  
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现在往来帐||存款额current accout
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销货帐account sales YaAOP'p  
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共同计算帐项joint account -5#cfi4^*  
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未决帐项outstanding account 4>(
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贷方帐项credit account||creditor account o&#
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借方帐项debit account||debtor account |a>,FZv8e  
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应付帐||应付未付帐account payable f}w_]l#[G  
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应收帐||应收未收帐account receivable KLgg([  
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新交易||新帐new account d
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未决帐||老帐old account '>[Ut@l
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现金帐cash account e@7UL|12  
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流水帐running account 2 :wgt  
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暂记帐||未定帐suspense account "w3%BbIx  
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过期帐||延滞帐overdue account||pastdue account S ^$!n,  
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杂项帐户sundry account afE)yu`  
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详细帐单||明细表detail account \&[(PNl  
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呆帐bad account UjS+Ddp  
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会计项目title of account 2}15FXgN  
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会计薄||帐薄account-book .q1y)l-^Z  
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营业报告书||损益计算表account of budiness||business report oR Ze?h^r#  
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借贷细帐||交验帐account rendered d:"7Tw2v+  
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明细帐account stated mZO-^ct4  
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与…银行开立一户头to open an account with NF
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与…银行建立交易to keep account with Rh#`AM`)j  
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继续记帐to keep account AN3oh1xe:  
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与…有交易to have an account with Kwi+}B!  
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作成会计帐||有往来帐项to make out an account with t2Jf+t_B7  
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清算||清理债务to make up an account ^4NRmlb  
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清洁帐目||与…停止交易to close ones account with QUaV;6 4  
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结帐to close an account }a#T\6rY  
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清理未付款to ask an account||to demand an account Ijap%l1I  
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结清差额to balance the account with ` &bF@$((  

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清算to settle an account||to liquidate an account||to square an account H-nhq-fut  
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审查帐目||监查帐目to audit an account ~(-1mB,  
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检查帐目to examine an account ]*'_a@h  
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转入A的帐户to charge the amount to As account !.^x^OK%y  
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以计帐方式付款to pay on account 0^\H$An*k  
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代理某人||为某人on ones account||on account of one ,Y jjL  
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为自己计算||独立帐目on ones own account $GU s\  
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由某人收益并负风险on ones account and risk||for ones account and risk 5+!yXkE^e  
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由某人负担for ones account||for account of one }~=<7|N.  
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按某人指示||列入某人帐户by order and for account of one \p(
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列入5月份帐目for May account VyNF) $'T  
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编入某中帐项下to pass to the account of||to place to the account of FN/l/OSb  
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寄出清算书to send in an account||to send in render an account E
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支票薄cheque book zVtTv-DU  
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支票陈票人cheque drawer ~N| aCi-X  
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持票人cheque holder ]e5aHpgR=  
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不记名支票cheque to bearer||bearer cheque :jkPV%!~  
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记名支票||认人支票cheque to order q[vO mes  
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到期支票antedated cheque sA: /!9  
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未到期支票postdated cheque ZJGIib  

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保付支票certified cheque Sjwwc6_c  
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未获兑现支票，退票returned cheque FU}- .Ki  

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横线支票crossed cheque G+C{_o#3  
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普通横线general crossing e1bV&  
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特别横线special crossing AC
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空白支票blank cheque pAN$ c"  
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失效支票，过期支票stale cheque ^MT20pL  
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普通支票open cheque }zeKf/?'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4=* ml}RP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L#I Y6t  
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支票换现金||兑现to cash a cheque c/3]M>+M  
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清理票款to clear a cheque }T=\hM  
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保证兑现to certify a cheque h&{>4{  
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填写支票数额to fill up a cheque a>nV!b\n5  
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支票上划线to cross a cheque T=cb:PD{%  
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开发支票to make out a cheque +( hr5  
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签发支票，开立支票to draw a cheque||to issue a cheque ;|K(6)  
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透支支票to overdraw a cheque s0'Xihsw6  
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背书支票to endorse a cheque 7Rom#Kl:  
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请付票款||清付票款to pay a cheque||to honour a cheque q|ZQsFZ  
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支票退票to dishonour a cheque [k
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拒付支票to refuse a cheque ;tLu  
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拒付支票to stop payment of a cheque w-MnJ(r  
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提示要求付款to present for payment ^k?Ig.m  
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见票即付持票人payable to bearer "%Eyb\V!  
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支付指定人payable to order ]"M4fA  
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已过期||无效out of date||stale &wZ:$lK#o  
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请给出票人R/D||refer to drawer Si]8*>}-B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ghiFI<)VY  

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文字与数字不一致words and figures differ c;bp[Y3R  
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支票 &`63"^y  
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时间已过account closed t <#Yr%a  
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时间已过effects not cleared (a1s~  
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停止付款payment stopped 3%xj
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支票毁损cheque mutilated (Y!@,rKd  
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汇款||寄钱to remit||to send money T.aY{Y  
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寄票供取款||支票支付to send a cheque for payment X%S?o  
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寄款人a remitter Bi)1*  
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收款人a remittee iz ow=}  
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国外汇票foreign Bill \:\rkc9LI  
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国内汇票inland Bill ZPY#<^WOzr  
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跟单汇票documentary bill Lt.a@\J'_  
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空头汇票accommodation bill Je[wGF:%:$  
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原始汇票original bill <l(LQmM;  
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改写||换新票据renewed bill 34Q l7LQp[  
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即期汇票sight bill||bill on demand Ua)ARi %  
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…days after date||…days after date…日后付款 v{"$:Z ow  
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…months after date||…months after date…月后付款 oQ1>*[e<u  
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见票后…日付款…days after sight||…days sight p?2\9C4  
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见票后…月付款…months after sight||…months sight F$y3oX  
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同组票据set of bills *JDQaWzBd  
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单张汇票sola of exchange||sole of exchange I !=ew |  
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远期汇票usance bill||bill at usance GKTt!MK  
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长期汇票long bill `>-fU<Q1  
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短期汇票short bill RC'4%++Nz  
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逾期汇票overdue bill D])&>  
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宽限日期days of grace @oE^(  
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电汇telegraphic transfer （T.T） }z%fQbw  
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邮汇postal order||postal note （Am.）||post office order||money order  2%4u/  
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本票promissory note （P/N） 4z<nJOEh[  
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押汇负责书||押汇保证书letter of hypothecation C
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副保||抵押品||付属担保物collateral security uoJ@Jt'j  
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担保书trust receipt||letter of indemnity hTfq>jIB_  
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承兑||认付acceptance X$r5KJU
 

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单张承兑general acceptance -@7?N6~qZx  
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有条件承兑qualified acceptance 8 8x2Hf5I  
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附条件认付conditional acceptance K<wg-JgA  
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部分认付partial acceptance   -%fc)y&$