[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。   xe|o(!(  
会计报表statement of account y_38;8ex  
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往来帐目account current Yr
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现在往来帐||存款额current accout 1/3Go97/qV  
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销货帐account sales ;4Y@xS2M  
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共同计算帐项joint account &
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未决帐项outstanding account  .-'  
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贷方帐项credit account||creditor account ,;'9PsIS^  
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借方帐项debit account||debtor account M&~3fRb4  
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应付帐||应付未付帐account payable f:GZb?Wyd  
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应收帐||应收未收帐account receivable H ZIJKk(  
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新交易||新帐new account bg*4Z?[dd  
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未决帐||老帐old account 4iBp!k7  
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现金帐cash account D:e9609  
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流水帐running account )
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暂记帐||未定帐suspense account P&V,x`<Z  
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过期帐||延滞帐overdue account||pastdue account (GJ)FWen0"  
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杂项帐户sundry account ~&4Hc%*IB  
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详细帐单||明细表detail account V~tq _  
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呆帐bad account QU_O9 BN  
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会计项目title of account ]y>)e
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会计薄||帐薄account-book -@X?~4Idz  
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营业报告书||损益计算表account of budiness||business report Z|K+{{C  
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借贷细帐||交验帐account rendered ?F1NZA[%t  
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明细帐account stated Kv^ez%I  
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与…银行开立一户头to open an account with 
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与…银行建立交易to keep account with ~s{y h-B  
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继续记帐to keep account D's'LspQ  
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与…有交易to have an account with knrR%e;  
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作成会计帐||有往来帐项to make out an account with 1 t haQ"  
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清算||清理债务to make up an account >Y=HP&A<  
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清洁帐目||与…停止交易to close ones account with >=Hm2daN  
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结帐to close an account g"vg {Q  
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清理未付款to ask an account||to demand an account  SbQ Ri  
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结清差额to balance the account with r2A%.bL#  
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清算to settle an account||to liquidate an account||to square an account .J:04t1  
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审查帐目||监查帐目to audit an account WM$)T6M  
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检查帐目to examine an account 3]xe7F'`  
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转入A的帐户to charge the amount to As account /N6sH!w  
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以计帐方式付款to pay on account fFP>$  
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代理某人||为某人on ones account||on account of one &"GHD{ix  
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为自己计算||独立帐目on ones own account |O0=Q,<m  
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由某人收益并负风险on ones account and risk||for ones account and risk iC-WQkQY  
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由某人负担for ones account||for account of one U-.?+`  
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按某人指示||列入某人帐户by order and for account of one |lH~nU.*  
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列入5月份帐目for May account &8!*u3  
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编入某中帐项下to pass to the account of||to place to the account of (ov=D7>t0  
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寄出清算书to send in an account||to send in render an account =L_L/"*rel  
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支票薄cheque book v~-z["=}!  
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支票陈票人cheque drawer h
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持票人cheque holder lhZWL}l  
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不记名支票cheque to bearer||bearer cheque W]|;ZzZ=m  
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记名支票||认人支票cheque to order _2{i}L  
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到期支票antedated cheque >W2Z]V  
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未到期支票postdated cheque ':yE5j  
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保付支票certified cheque /$zYSP)YT  
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未获兑现支票，退票returned cheque :HhLc'1Jw  
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横线支票crossed cheque Y604peUF  
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普通横线general crossing Q1V4bmM  
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特别横线special crossing 7SYU^GD  
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空白支票blank cheque eG
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失效支票，过期支票stale cheque jeMh  
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普通支票open cheque :av6*&+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4lC:svF  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |mV*HdqU  
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支票换现金||兑现to cash a cheque =3lUr<Ze  
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清理票款to clear a cheque A:[La#h|p  
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保证兑现to certify a cheque yd5r]6ej  
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填写支票数额to fill up a cheque ')I/
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支票上划线to cross a cheque LlL\7?_;  
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开发支票to make out a cheque hJ#U;
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签发支票，开立支票to draw a cheque||to issue a cheque zTrAk5E  
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透支支票to overdraw a cheque r Y|'<$wvg  
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背书支票to endorse a cheque |gx{un`  
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请付票款||清付票款to pay a cheque||to honour a cheque 8qp!S1Qnv  
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支票退票to dishonour a cheque I>bLgt]u3  
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拒付支票to refuse a cheque f!e8xDfA  
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拒付支票to stop payment of a cheque n99:2r_  
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提示要求付款to present for payment ,ZV<o!\  
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见票即付持票人payable to bearer HnU M:-6  
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支付指定人payable to order ;5ugnVXu  
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已过期||无效out of date||stale wJ1qJ!s@  
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请给出票人R/D||refer to drawer %U b"V\1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds pnca+d  
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文字与数字不一致words and figures differ 2$yKa5SaX  
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支票 I|m fr{  
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时间已过account closed )J<Li!3  
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时间已过effects not cleared vUS$DUF  
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停止付款payment stopped `O.*qs 5  
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支票毁损cheque mutilated Kqce
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汇款||寄钱to remit||to send money ~PHAC @pU  
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寄票供取款||支票支付to send a cheque for payment _Z#yI/5r  
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寄款人a remitter "%D+_Yb'X  
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收款人a remittee 6?+bi\6  
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国外汇票foreign Bill oPk2ac  
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国内汇票inland Bill Fb*^GH)J  
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跟单汇票documentary bill C;oP"K]4=  
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空头汇票accommodation bill 16keCG\  
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原始汇票original bill :V HJD  
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改写||换新票据renewed bill GTYGm  
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即期汇票sight bill||bill on demand {p9y{$  
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…days after date||…days after date…日后付款 yh]#V"
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…months after date||…months after date…月后付款 ,`P,))  
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见票后…日付款…days after sight||…days sight Mn7 y@/1  
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见票后…月付款…months after sight||…months sight Vhz?9i6|g^  
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同组票据set of bills mf,mKgfG  
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单张汇票sola of exchange||sole of exchange n4>
 
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远期汇票usance bill||bill at usance 8$v17 3  
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长期汇票long bill G/ Kz_Y,  
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短期汇票short bill ^5 F-7R8Q  
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逾期汇票overdue bill 7Q0M3m  

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宽限日期days of grace 3hO`GM  
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电汇telegraphic transfer （T.T） R(k6S  
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邮汇postal order||postal note （Am.）||post office order||money order 45/f}kvy
 
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本票promissory note （P/N） eU@yw1N  
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押汇负责书||押汇保证书letter of hypothecation ~UK) p;|  
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副保||抵押品||付属担保物collateral security Z>o;Yf[  
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担保书trust receipt||letter of indemnity &oTSff>p}  
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承兑||认付acceptance (LL4V 3)  
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单张承兑general acceptance OjJlGElw  
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有条件承兑qualified acceptance J:#B,2F+^  
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附条件认付conditional acceptance `u%//m_(  
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部分认付partial acceptance   ^uIZs}=+