[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。   9%DT0.D}$j  
会计报表statement of account %
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往来帐目account current (Wj2?k/]  
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现在往来帐||存款额current accout ]> G&jd7  
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销货帐account sales -T_\f?V8 8  
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共同计算帐项joint account zK5bO =0j  
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未决帐项outstanding account %'ZN`XftG  
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贷方帐项credit account||creditor account zVaCXNcbo  
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借方帐项debit account||debtor account i/qTFQst _  
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应付帐||应付未付帐account payable vXcy#  
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应收帐||应收未收帐account receivable *xH\)|3,  
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新交易||新帐new account F! g;A"?V  
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未决帐||老帐old account WZ~> BM  
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现金帐cash account &Ocu#Cb  
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流水帐running account p:[LnL  
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暂记帐||未定帐suspense account S+T|a:]\7  
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过期帐||延滞帐overdue account||pastdue account ^gg!Me
 
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杂项帐户sundry account Yj8&  
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详细帐单||明细表detail account ^k72{ 3N(  
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呆帐bad account *m&&1W_  
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会计项目title of account Xb<)LHA~3  
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会计薄||帐薄account-book uUS)#qM|  
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营业报告书||损益计算表account of budiness||business report b|wWHNEdb,  
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借贷细帐||交验帐account rendered (`mOB6j  
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明细帐account stated 4K #^dJnC  
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与…银行开立一户头to open an account with )$F6  
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与…银行建立交易to keep account with 44|03Ty  
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继续记帐to keep account hhj ,rcsi  
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与…有交易to have an account with =Zrj K=K  
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作成会计帐||有往来帐项to make out an account with E =  ^-Z  
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清算||清理债务to make up an account @OrXbG7&>#  
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清洁帐目||与…停止交易to close ones account with _"`uqW79  
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结帐to close an account P[6dTZ!\s  
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清理未付款to ask an account||to demand an account }]Qmt5'NI  
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结清差额to balance the account with Yoj~|qL  
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清算to settle an account||to liquidate an account||to square an account zl,bMtQ  
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审查帐目||监查帐目to audit an account {8ld:ZP  
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检查帐目to examine an account (0O`A~M3  
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转入A的帐户to charge the amount to As account ^Osd/g  
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以计帐方式付款to pay on account ,S7~=S  
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代理某人||为某人on ones account||on account of one Hz8Jgp  
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为自己计算||独立帐目on ones own account #khyy-B=  
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由某人收益并负风险on ones account and risk||for ones account and risk qP%Smfp6  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one &@
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列入5月份帐目for May account [57V8%  
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编入某中帐项下to pass to the account of||to place to the account of +9=p*3cnp  
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寄出清算书to send in an account||to send in render an account ).O\O)K  
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支票薄cheque book cZ7F1H~  
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支票陈票人cheque drawer }I'>r(K  
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持票人cheque holder 6:7:NIl:  
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不记名支票cheque to bearer||bearer cheque !x!L&p  
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记名支票||认人支票cheque to order "}y3@ M^  
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到期支票antedated cheque <:_]Yl  
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未到期支票postdated cheque F v^80M=z  
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保付支票certified cheque T/.y(8!0I8  
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未获兑现支票，退票returned cheque :s5<AT Q  
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横线支票crossed cheque s*U&[7P  
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特别横线special crossing ;,hoX6D$
 
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空白支票blank cheque 3 AF]en  
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失效支票，过期支票stale cheque ?)<XuMh  
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普通支票open cheque Ln -?/[E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -H;y_^2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q%&7J<  
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支票换现金||兑现to cash a cheque %dR./{txT  
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清理票款to clear a cheque aRP+?}b">  
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保证兑现to certify a cheque ml2z  
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填写支票数额to fill up a cheque .AW*7Pp`f  
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支票上划线to cross a cheque 7T Bo*-!  
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开发支票to make out a cheque *p!dd?
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签发支票，开立支票to draw a cheque||to issue a cheque t}
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透支支票to overdraw a cheque C%>7mz-v5  
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背书支票to endorse a cheque S8,06/#  
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请付票款||清付票款to pay a cheque||to honour a cheque P|U>(9;P,  
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支票退票to dishonour a cheque 5ntP{p%>  
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拒付支票to refuse a cheque 9E+lri
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拒付支票to stop payment of a cheque %9
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提示要求付款to present for payment o<4LL7$A!  
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见票即付持票人payable to bearer u4'Lm+&O  
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支付指定人payable to order " $&F]0  
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已过期||无效out of date||stale N\?iU8w=  
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请给出票人R/D||refer to drawer pqK3u)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Ub$$wOsf  
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文字与数字不一致words and figures differ P<hqr;  
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支票 pV!(#45~W  
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时间已过account closed R Mm`<:H_  
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时间已过effects not cleared 38#(ruv  
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停止付款payment stopped 8
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支票毁损cheque mutilated MS b{ve_  
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汇款||寄钱to remit||to send money *+IUGR  
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寄票供取款||支票支付to send a cheque for payment GA|q[<U  
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寄款人a remitter p|((r?{  
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收款人a remittee 'G^=>=w|Nv  
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国外汇票foreign Bill h<j04fj  
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国内汇票inland Bill }$o%^"[  
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跟单汇票documentary bill [9L(4F20  
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空头汇票accommodation bill Re2kD/S3  
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原始汇票original bill u Qj#U m8  
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改写||换新票据renewed bill X6;aF;"5  
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即期汇票sight bill||bill on demand 'FVT"M~  
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…days after date||…days after date…日后付款 $p0s   
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…months after date||…months after date…月后付款 k.0C*3'  
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见票后…日付款…days after sight||…days sight P-mrH
  
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见票后…月付款…months after sight||…months sight 4rx|6NV6  
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同组票据set of bills \<8!b{F  
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单张汇票sola of exchange||sole of exchange ZQ:Y5ph  
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远期汇票usance bill||bill at usance n5i}J/Sa2  
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长期汇票long bill okv7@8U#p  
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短期汇票short bill ..t=
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逾期汇票overdue bill X}yYBf/R`  
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宽限日期days of grace j{=%~  
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电汇telegraphic transfer （T.T） HL?pnT09  
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邮汇postal order||postal note （Am.）||post office order||money order */)gk=x8  
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本票promissory note （P/N） 7d)aDc*TjW  
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押汇负责书||押汇保证书letter of hypothecation 0 Yp;?p^  
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副保||抵押品||付属担保物collateral security J$;)TI  
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担保书trust receipt||letter of indemnity wu')Q/v  
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承兑||认付acceptance i1 &'Zh  
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单张承兑general acceptance n&]w* (,  
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有条件承兑qualified acceptance ,whNh  
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附条件认付conditional acceptance =HHg:"  
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部分认付partial acceptance   7krA+/Q r(