[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。   UyOoyyd.  
会计报表statement of account 9/50+2F  
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往来帐目account current B ? D|B  
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现在往来帐||存款额current accout Og<UW^VR  
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销货帐account sales $.r:  
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共同计算帐项joint account ZIM 5$JdCv  
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未决帐项outstanding account
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贷方帐项credit account||creditor account /CN`U7:E  
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借方帐项debit account||debtor account )%&~CW+  
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应付帐||应付未付帐account payable m339Y2%=  
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应收帐||应收未收帐account receivable ];1Mg  
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新交易||新帐new account W{(q7>g  
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未决帐||老帐old account 11(:#4Y,  
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现金帐cash account xMu[#\Vc  
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流水帐running account mew,S)dq!  
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暂记帐||未定帐suspense account OF)G2>t  
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过期帐||延滞帐overdue account||pastdue account M_wj>NXZ  
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杂项帐户sundry account *|T]('xwC  
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详细帐单||明细表detail account }9GD'N?4  
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呆帐bad account ebSG|F  

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会计项目title of account 0'IV"eH2  
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会计薄||帐薄account-book 2L<iIBSJwm  
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营业报告书||损益计算表account of budiness||business report R;wq
 
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借贷细帐||交验帐account rendered 'Olp2g8=  
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明细帐account stated F~`Yh6v  
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与…银行开立一户头to open an account with Df\~ ZWs!  
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与…银行建立交易to keep account with 8 z) K  
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继续记帐to keep account kK27hfsw  
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与…有交易to have an account with hV(>}hb  
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作成会计帐||有往来帐项to make out an account with otA59 ;Z  
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清算||清理债务to make up an account Tz\PQ)!  
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清洁帐目||与…停止交易to close ones account with 4pvT?s>68  
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结帐to close an account MI: rH  
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清理未付款to ask an account||to demand an account WpPm|h  
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结清差额to balance the account with `!`g&:Y  
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清算to settle an account||to liquidate an account||to square an account z\d{A7  
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审查帐目||监查帐目to audit an account R[C+?qux  
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检查帐目to examine an account
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转入A的帐户to charge the amount to As account og`rsl  
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以计帐方式付款to pay on account fY 4I(~Q  
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代理某人||为某人on ones account||on account of one x|b52<dLL&  
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为自己计算||独立帐目on ones own account t3qPocYQ  
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由某人收益并负风险on ones account and risk||for ones account and risk kF;N}O2?{  
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由某人负担for ones account||for account of one 'mELW)S  
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按某人指示||列入某人帐户by order and for account of one 6e;POW  
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列入5月份帐目for May account q4EOI  
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编入某中帐项下to pass to the account of||to place to the account of 8nu@6)#  
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寄出清算书to send in an account||to send in render an account 45, ):U5  
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支票薄cheque book |iA8aHFU  
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支票陈票人cheque drawer EzeU-!|W  
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持票人cheque holder 3#0y.. F  
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不记名支票cheque to bearer||bearer cheque iYf)FPET  
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记名支票||认人支票cheque to order Y?qUO2  

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到期支票antedated cheque MtVvi6T  
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未到期支票postdated cheque v5 @9  
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保付支票certified cheque ?t/G@  
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未获兑现支票，退票returned cheque H_JE)a:+  
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横线支票crossed cheque qg/FI#r  
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普通横线general crossing =CW> ;h]  
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特别横线special crossing #].qjOj  
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空白支票blank cheque _#1EbvO*l  
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失效支票，过期支票stale cheque "TP~TjXfq  
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普通支票open cheque <CB%e!~.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 Td|u-9OM  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9Zj3"v+b  
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支票换现金||兑现to cash a cheque 'sXrtl7{^  
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清理票款to clear a cheque sVBr6 !v=  
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保证兑现to certify a cheque =+UtAf<n  
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填写支票数额to fill up a cheque #
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支票上划线to cross a cheque *r[V[9+y-D  
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开发支票to make out a cheque vb?.`B_>&  
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签发支票，开立支票to draw a cheque||to issue a cheque :hs~;vn)  
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透支支票to overdraw a cheque wggB^ }~  
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背书支票to endorse a cheque #) :.1Z?  
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请付票款||清付票款to pay a cheque||to honour a cheque "^6Fh"]
 
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支票退票to dishonour a cheque ` 6*]cn#(  
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拒付支票to refuse a cheque !L9OJ1F  
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拒付支票to stop payment of a cheque xl`AiO `K  
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提示要求付款to present for payment {R-o8N  
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见票即付持票人payable to bearer t4#gW$+^?H  
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支付指定人payable to order Uzzm2OS`  
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已过期||无效out of date||stale $'3
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请给出票人R/D||refer to drawer [Cv./hE
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EZ .3Z`
 
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文字与数字不一致words and figures differ :gU5CUm  
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支票 Pn OWQ8=  
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时间已过account closed i^%$ydg  
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时间已过effects not cleared  5 0N4J  
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停止付款payment stopped P{n# ^4  
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支票毁损cheque mutilated 3MQZ)!6  
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汇款||寄钱to remit||to send money B]"`}jn  
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寄票供取款||支票支付to send a cheque for payment g;63$_
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寄款人a remitter eTS}-  
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收款人a remittee 13!@LbC  
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国外汇票foreign Bill h4pS~/  
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国内汇票inland Bill [b3!H{b#  
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跟单汇票documentary bill @N >7+ 4  
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空头汇票accommodation bill [MTd<@  
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原始汇票original bill QQ3<)i  
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改写||换新票据renewed bill AFz:%m  
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即期汇票sight bill||bill on demand !/is+ xp  
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…days after date||…days after date…日后付款 S>yiD`v  
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…months after date||…months after date…月后付款 '$tCA
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见票后…日付款…days after sight||…days sight (g##wa)L  
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见票后…月付款…months after sight||…months sight oPSPb(.  
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同组票据set of bills  =z.j{%  
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单张汇票sola of exchange||sole of exchange l;; 2\mL?  
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远期汇票usance bill||bill at usance 0j$\k|xFXZ  
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长期汇票long bill -$d?e%}#  
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短期汇票short bill :@L7RZ`_  
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逾期汇票overdue bill B
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宽限日期days of grace $S6(V}yh  
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电汇telegraphic transfer （T.T） T\6Qr$t  
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邮汇postal order||postal note （Am.）||post office order||money order N63?4'_W  
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本票promissory note （P/N） $fb%?n{  
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押汇负责书||押汇保证书letter of hypothecation f|> rp[Gk  
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副保||抵押品||付属担保物collateral security xQ9t1b|{e  
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担保书trust receipt||letter of indemnity `m 5\  
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承兑||认付acceptance rz|T2K  
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单张承兑general acceptance [}L?EM  
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有条件承兑qualified acceptance 7gX32r$%V  
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附条件认付conditional acceptance 2a@X-Di  
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部分认付partial acceptance   w
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