[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。   sGjYL>*  
会计报表statement of account H@$\ SUc{  
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往来帐目account current -AUdBG  
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现在往来帐||存款额current accout pCOr{I\  
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销货帐account sales w)o^?
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共同计算帐项joint account lg_X|yhL  
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未决帐项outstanding account ViqcJD  
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贷方帐项credit account||creditor account &]gw[ `  
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借方帐项debit account||debtor account ~GJJ{Bm_  
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应付帐||应付未付帐account payable iJ HOLz"!  
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应收帐||应收未收帐account receivable gR)T(%W  
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新交易||新帐new account 6T>e~<^  
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未决帐||老帐old account J1kG'cH05  
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现金帐cash account :
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流水帐running account D_fgx
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暂记帐||未定帐suspense account ;C,D1_20Z  
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过期帐||延滞帐overdue account||pastdue account Z)B5g>  
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杂项帐户sundry account Y <;A989D  
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详细帐单||明细表detail account _<x4/".}B3  

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呆帐bad account o<T_Pjp  
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会计项目title of account ][R
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会计薄||帐薄account-book .s7Cr0^k,|  
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营业报告书||损益计算表account of budiness||business report \yeo-uN8  
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借贷细帐||交验帐account rendered >P*wK9|(  
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明细帐account stated @?,iy?BSG  
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与…银行开立一户头to open an account with tjw4.L<r  
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与…银行建立交易to keep account with 0&!,+  
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继续记帐to keep account  f,utA3[  
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与…有交易to have an account with A8bDg:G1i  
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作成会计帐||有往来帐项to make out an account with \%fl`+`  
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清算||清理债务to make up an account 'urn5[i  
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清洁帐目||与…停止交易to close ones account with 4,D$% .  
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结帐to close an account 04eE\%?  
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清理未付款to ask an account||to demand an account n_}=G
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account i|zs Li/  
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审查帐目||监查帐目to audit an account *aKT&5Ch-  
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检查帐目to examine an account Ej
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转入A的帐户to charge the amount to As account >s3H_X3F  
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以计帐方式付款to pay on account l;TWs_N  
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代理某人||为某人on ones account||on account of one ;0j 8Xj  
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为自己计算||独立帐目on ones own account ruMS5OqM  
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由某人收益并负风险on ones account and risk||for ones account and risk Qrr8i:Y^  
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由某人负担for ones account||for account of one :Iy4B+  
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按某人指示||列入某人帐户by order and for account of one AF-4b*oB  
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列入5月份帐目for May account Ns^[Hb[b'  
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编入某中帐项下to pass to the account of||to place to the account of )`u)#@x  
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寄出清算书to send in an account||to send in render an account A
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支票薄cheque book xp+Z%0D  
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支票陈票人cheque drawer eVD
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持票人cheque holder n*7Ytz3#'  
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不记名支票cheque to bearer||bearer cheque 6xLLIby,  
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记名支票||认人支票cheque to order /wF*@/PTH  
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到期支票antedated cheque S"*M9*8  
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未到期支票postdated cheque 4T]n64Yid  
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保付支票certified cheque :E$<!q  
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未获兑现支票，退票returned cheque g;|3 n&  

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横线支票crossed cheque 3k5C;5  
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普通横线general crossing a{oG[e   
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特别横线special crossing yA74Rxl*6  
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空白支票blank cheque :n@j"-HA  
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失效支票，过期支票stale cheque  2s+ITPr  
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普通支票open cheque Y?1 3_~ K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Q9Y$x{R&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m!Iax]D{  
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支票换现金||兑现to cash a cheque J ejDF*Q  
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清理票款to clear a cheque F5*NK!U  
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保证兑现to certify a cheque Qh3V[br  
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填写支票数额to fill up a cheque w2 L'j9  
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支票上划线to cross a cheque (c'=jJX  
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开发支票to make out a cheque %XpYiW#AK  
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签发支票，开立支票to draw a cheque||to issue a cheque ?r`UBR+[  
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透支支票to overdraw a cheque &TpzJcd"  
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背书支票to endorse a cheque :;wb{q$O  
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请付票款||清付票款to pay a cheque||to honour a cheque R) %1GG4  
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支票退票to dishonour a cheque AADvk_R  
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拒付支票to refuse a cheque Bn[5M[  
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拒付支票to stop payment of a cheque Fu K(SP3  
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提示要求付款to present for payment OMr&f8  
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见票即付持票人payable to bearer W Ie2j  
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支付指定人payable to order p'`SYEY@Z  
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已过期||无效out of date||stale ~[J&n-bJU  
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请给出票人R/D||refer to drawer OV l,o  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #>SvYP  
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文字与数字不一致words and figures differ Vx]{<}(gr  
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支票 Unl6?_  
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时间已过account closed hL\gI(B  
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时间已过effects not cleared BF*]l8p  
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停止付款payment stopped I_Q*uH.Y5  
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支票毁损cheque mutilated y;N[#hY#CD  
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汇款||寄钱to remit||to send money Az_s"}G  
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寄票供取款||支票支付to send a cheque for payment R@=Bk(h  
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寄款人a remitter Ea%}VZ&[  
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收款人a remittee P^- tGo!  
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国外汇票foreign Bill q%u;+/|l  
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国内汇票inland Bill ' LT6%<|  

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跟单汇票documentary bill e[t+pnRh  
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空头汇票accommodation bill H26'8e  
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原始汇票original bill LPgP;%ohO/  
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改写||换新票据renewed bill )-FQ_K%  
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即期汇票sight bill||bill on demand {0fQ"))"  
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…days after date||…days after date…日后付款 T,h,)|:I^  
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…months after date||…months after date…月后付款 <!h&h  

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见票后…日付款…days after sight||…days sight B9;-Blh  
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见票后…月付款…months after sight||…months sight %Uk]e5Hu  
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同组票据set of bills 2U6j?MyH2  
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单张汇票sola of exchange||sole of exchange 4*9y4"  
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远期汇票usance bill||bill at usance 
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长期汇票long bill Au'[|Prr  
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短期汇票short bill @RKw1$BA  
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逾期汇票overdue bill }et^'BkA(  
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宽限日期days of grace 6C>x,kU  
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电汇telegraphic transfer （T.T） Y;>0)eP  
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邮汇postal order||postal note （Am.）||post office order||money order J?$
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本票promissory note （P/N） r7sPFM  
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押汇负责书||押汇保证书letter of hypothecation s]0x^"#B  
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副保||抵押品||付属担保物collateral security Y+ P\5G  
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担保书trust receipt||letter of indemnity j2"jCv  
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承兑||认付acceptance ws4a(1  
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单张承兑general acceptance MTBN&4[  
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有条件承兑qualified acceptance T<~NB5&f  
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附条件认付conditional acceptance WcAX/<Y>  
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部分认付partial acceptance   ?AX./LI