[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。   vYLspZ;S  
会计报表statement of account I}y6ke!  
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往来帐目account current y[cc<wm$  
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现在往来帐||存款额current accout 9" B;o  
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销货帐account sales }7fzEo`g  
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共同计算帐项joint account w ax^iL!  
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未决帐项outstanding account /d}5R@Oy  
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贷方帐项credit account||creditor account <0l:B;
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借方帐项debit account||debtor account b*nI0/cbR.  
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应付帐||应付未付帐account payable xw1,Wbu]  
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应收帐||应收未收帐account receivable 0
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新交易||新帐new account V*6
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未决帐||老帐old account Fk`6 q
 
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现金帐cash account *Hh*!ePp  
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流水帐running account %+ MYg^  
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暂记帐||未定帐suspense account <&t[E0mU  
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过期帐||延滞帐overdue account||pastdue account Zl2doXC  
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杂项帐户sundry account `zcpaE.@  
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详细帐单||明细表detail account $)(Zt^  
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呆帐bad account p*Hf<)}  
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会计项目title of account .
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会计薄||帐薄account-book !=+hU/e  
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营业报告书||损益计算表account of budiness||business report }Ot2; T  
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借贷细帐||交验帐account rendered }9&~ +Q2  
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明细帐account stated e&="5.ik  
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与…银行开立一户头to open an account with xV5eKV  
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与…银行建立交易to keep account with ,N5-(W  
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继续记帐to keep account Sc$]ar]S  
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与…有交易to have an account with 'd=B{7k@  
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作成会计帐||有往来帐项to make out an account with k:kx=K5=4  
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清算||清理债务to make up an account #a"gW,/K  
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清洁帐目||与…停止交易to close ones account with {%3sj"suB  
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结帐to close an account IHtNaN )  
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清理未付款to ask an account||to demand an account ^<O=<tN\  
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结清差额to balance the account with 7nAB^~)6l  
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清算to settle an account||to liquidate an account||to square an account xA>O4SD  
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审查帐目||监查帐目to audit an account I&O}U|l06  
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检查帐目to examine an account [vs5e3B)  
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转入A的帐户to charge the amount to As account ]ozZW:  
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以计帐方式付款to pay on account Oy^)lF/  
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代理某人||为某人on ones account||on account of one se1\<YHDS  
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为自己计算||独立帐目on ones own account prx)Cfv  
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由某人收益并负风险on ones account and risk||for ones account and risk O%.c%)4Xo  
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由某人负担for ones account||for account of one -_@3!X1~i+  
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按某人指示||列入某人帐户by order and for account of one {uQp
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列入5月份帐目for May account k/&~8l.$  
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编入某中帐项下to pass to the account of||to place to the account of 8%
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寄出清算书to send in an account||to send in render an account Uk=-A @q  
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支票薄cheque book hP1H/=~  
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支票陈票人cheque drawer Q{ibH=^
 
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持票人cheque holder w^e5"og]  
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不记名支票cheque to bearer||bearer cheque h JVy-]   
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记名支票||认人支票cheque to order {s8 v0~  
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到期支票antedated cheque >l & N  
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未到期支票postdated cheque IkzY  
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保付支票certified cheque Z2HH&3HA  
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未获兑现支票，退票returned cheque ~J:cod  
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横线支票crossed cheque c7~+5  
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普通横线general crossing Hs}3c R}  
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特别横线special crossing 2pKkg>/S  
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空白支票blank cheque  U`G  
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失效支票，过期支票stale cheque fD^$ y 8  
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普通支票open cheque qK_jgj=w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XfYMv38(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jN[P$}#b`  
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支票换现金||兑现to cash a cheque U*p; N,SjQ  
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清理票款to clear a cheque
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保证兑现to certify a cheque yi29+T7j4S  
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填写支票数额to fill up a cheque j aU.hASj  
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支票上划线to cross a cheque [C>>j;q%  
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开发支票to make out a cheque iImy"$yX{  
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签发支票，开立支票to draw a cheque||to issue a cheque F|wT']1Y  
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透支支票to overdraw a cheque D\4pLm"!v  
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背书支票to endorse a cheque +jPJv[W  
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请付票款||清付票款to pay a cheque||to honour a cheque 4#Bzq3,|  
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支票退票to dishonour a cheque RSTA!?K/.  
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拒付支票to refuse a cheque W6A-/;S\
 
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拒付支票to stop payment of a cheque a !yBEpMo  
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提示要求付款to present for payment N|3a(mtiZ'  
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见票即付持票人payable to bearer #trb4c{{5  
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支付指定人payable to order "< $J U@P  
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已过期||无效out of date||stale 1]wo    
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请给出票人R/D||refer to drawer = tY%k!R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =
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文字与数字不一致words and figures differ p_EWpSOt7  
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支票 ;8Ts  
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时间已过account closed ZPlY]e  
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时间已过effects not cleared d:g0XP  
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停止付款payment stopped ~mvD|$1z  
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支票毁损cheque mutilated )P#xny2  
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汇款||寄钱to remit||to send money | W<jN  
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寄票供取款||支票支付to send a cheque for payment |D~#9  
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寄款人a remitter  <xwaFZ  
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收款人a remittee :Y[?@/m4  
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国外汇票foreign Bill g*$yUt  
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国内汇票inland Bill ^03M~SNCj  
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跟单汇票documentary bill ke5_lr(  
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空头汇票accommodation bill )"&\S6*!  
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原始汇票original bill jHM}({)-  
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改写||换新票据renewed bill ez^b{s`  
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即期汇票sight bill||bill on demand  4d )Q  
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…days after date||…days after date…日后付款 B{-+1f4  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight =RQ\i6Y  
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见票后…月付款…months after sight||…months sight ,?>:Cdz4  
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同组票据set of bills 7s'r3}B`  
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单张汇票sola of exchange||sole of exchange 4 n\dh<uY  
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远期汇票usance bill||bill at usance "\u_gk{g  
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长期汇票long bill B:QAG  
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短期汇票short bill 4?F7%^vr  
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逾期汇票overdue bill ~}F$1;t0  
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宽限日期days of grace 0(~,U!g[=  
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电汇telegraphic transfer （T.T） KZ}F1Mr  
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邮汇postal order||postal note （Am.）||post office order||money order @(_M\>!%M  
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本票promissory note （P/N） V`MV_zA2  
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押汇负责书||押汇保证书letter of hypothecation HX]pcX^K  
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副保||抵押品||付属担保物collateral security ssy+x;<x,  
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担保书trust receipt||letter of indemnity l*Iy:j(B  
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承兑||认付acceptance )=)=]|3  
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单张承兑general acceptance yb(zyGe  
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有条件承兑qualified acceptance %hu] =  
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附条件认付conditional acceptance jBvZ>H+w~  
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部分认付partial acceptance   Tmo+I4qoL