[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。   2 us-s  
会计报表statement of account L=. 4x=%%  
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往来帐目account current M>mk=-l  
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现在往来帐||存款额current accout >bf29tr  
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销货帐account sales )C @W_cfMN  
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共同计算帐项joint account p < fKj  
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未决帐项outstanding account ~~?4w.k  
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贷方帐项credit account||creditor account C+r<DC3  
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借方帐项debit account||debtor account +$MNG   
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应付帐||应付未付帐account payable W;]*&P[[   
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应收帐||应收未收帐account receivable $73j*@EQA  
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新交易||新帐new account `~Eo;'(+^  
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未决帐||老帐old account VGoD2,(b^  
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现金帐cash account ^l#Z*0@><~  
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流水帐running account uBLI!N-G  
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暂记帐||未定帐suspense account (W3~r  
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过期帐||延滞帐overdue account||pastdue account Z~^)B8  
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杂项帐户sundry account
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详细帐单||明细表detail account {D1"bDZ  
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呆帐bad account x J>U_Gd  
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会计项目title of account [mKPOg-t  
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会计薄||帐薄account-book s/+@o:  
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营业报告书||损益计算表account of budiness||business report /k3v\Jq{  
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借贷细帐||交验帐account rendered e[f}Lxln  
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明细帐account stated =n>&Bl-Bl  
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与…银行开立一户头to open an account with <&:OSd:%  
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与…银行建立交易to keep account with f QSP]?  
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继续记帐to keep account ._j9^Ll  
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与…有交易to have an account with ` 6 a  
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作成会计帐||有往来帐项to make out an account with ~R-P%l P  
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清算||清理债务to make up an account Dy`;]-b6u  
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清洁帐目||与…停止交易to close ones account with *9J>3  
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结帐to close an account }ZaZPB/_}P  
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清理未付款to ask an account||to demand an account _Q XC5i  
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结清差额to balance the account with &c[.&L,w4  
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清算to settle an account||to liquidate an account||to square an account @`"UD  
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审查帐目||监查帐目to audit an account ]J|]IPXy  
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检查帐目to examine an account >+}yI}W;e  
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转入A的帐户to charge the amount to As account 3` ,u^ w  
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以计帐方式付款to pay on account !i4/#H  
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代理某人||为某人on ones account||on account of one <D}y qq@|  
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为自己计算||独立帐目on ones own account gXy'@!  
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由某人收益并负风险on ones account and risk||for ones account and risk Sm5T/&z  
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由某人负担for ones account||for account of one A WS[e$Mt2  
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按某人指示||列入某人帐户by order and for account of one 'lWgHmE  
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列入5月份帐目for May account Kry^47"  
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编入某中帐项下to pass to the account of||to place to the account of d,XNok{  
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寄出清算书to send in an account||to send in render an account pP|LSrY!  
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支票薄cheque book &P:2`\'  
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支票陈票人cheque drawer {b,#l]v  
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持票人cheque holder aH'=k?Of;  
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不记名支票cheque to bearer||bearer cheque W6&mXJ^3L  
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记名支票||认人支票cheque to order oR@1/lV  
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到期支票antedated cheque j21>\K!p  
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未到期支票postdated cheque h=o%\F4  
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保付支票certified cheque Aq,&p,m03  
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未获兑现支票，退票returned cheque t2h I^J0y  
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横线支票crossed cheque "}^}3"/.  
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普通横线general crossing JrGY`6##p  
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特别横线special crossing 7R#$Hm  
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空白支票blank cheque }~!KjFbs  
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失效支票，过期支票stale cheque [?S-on.  
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普通支票open cheque :89AYqT"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount UUR` m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %3es+A@  
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支票换现金||兑现to cash a cheque -^WW7 g`  
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清理票款to clear a cheque cjc1iciZ  
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保证兑现to certify a cheque E=RX^ 3+}  
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填写支票数额to fill up a cheque 25/M2u?  
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支票上划线to cross a cheque A*TO0L  
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开发支票to make out a cheque FGu#Pa  
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签发支票，开立支票to draw a cheque||to issue a cheque xM
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透支支票to overdraw a cheque ;]Ko7M(4  
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背书支票to endorse a cheque cp L'  
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请付票款||清付票款to pay a cheque||to honour a cheque LNI]IITx/  
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支票退票to dishonour a cheque qTrb)95  
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拒付支票to refuse a cheque M:cW/&ZJ  
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拒付支票to stop payment of a cheque 9q>rUoK^  
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提示要求付款to present for payment xOBzT&  
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见票即付持票人payable to bearer %TS8 9/  
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支付指定人payable to order V8+8?5'l  
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已过期||无效out of date||stale z P=3B%$  
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请给出票人R/D||refer to drawer CyV(+KBe_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f
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文字与数字不一致words and figures differ ,R5z`O  
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支票 6[SE*/E@L  
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时间已过account closed `c
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时间已过effects not cleared M;zJ1  
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停止付款payment stopped  v+qHH8  
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支票毁损cheque mutilated ZZ@1l
 
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment 9&7$oI$!J  
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寄款人a remitter >+E   
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收款人a remittee |6y(7Ha  
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国外汇票foreign Bill ;"j>k>tg  
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国内汇票inland Bill vhot-rBN  
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跟单汇票documentary bill :HTV8;yc  
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空头汇票accommodation bill u~VvGLFf5,  
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原始汇票original bill - BE.a<  
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改写||换新票据renewed bill 3Sclr/t  
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即期汇票sight bill||bill on demand :Pi="  
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…days after date||…days after date…日后付款 ^9oJuT!tu  
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…months after date||…months after date…月后付款 Z`kI6  
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见票后…日付款…days after sight||…days sight |j7{zsH  
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见票后…月付款…months after sight||…months sight N(L?F):fT  
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同组票据set of bills @#&y  
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单张汇票sola of exchange||sole of exchange Y` tB5P  
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远期汇票usance bill||bill at usance ##qs{s^]  
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长期汇票long bill I]Jz[{~1  
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短期汇票short bill 84u%_4/  
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逾期汇票overdue bill 8^6
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宽限日期days of grace z\?cazQ  
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电汇telegraphic transfer （T.T） ]-G10p}Ph-  
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邮汇postal order||postal note （Am.）||post office order||money order .YcI .  
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本票promissory note （P/N） RkuPMs Hw;  
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押汇负责书||押汇保证书letter of hypothecation .,5N/p"aV  
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副保||抵押品||付属担保物collateral security (:2,Rr1"  
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担保书trust receipt||letter of indemnity ;.4A,7w#  
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承兑||认付acceptance V)8d1S  
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单张承兑general acceptance W{!GL  
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有条件承兑qualified acceptance $<(FZb=  
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附条件认付conditional acceptance z]Dbca1a`  
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部分认付partial acceptance   b=Y:`&o=[