[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。   =Tfm~+7nE  
会计报表statement of account 7mtg  
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往来帐目account current fP$rOJ)P  
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现在往来帐||存款额current accout o*oFCR]j  
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销货帐account sales +wI<w|!  
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共同计算帐项joint account b"B:DDw00  
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未决帐项outstanding account k^zU;  
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贷方帐项credit account||creditor account Q\btl/?  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable 5Yww,s  
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应收帐||应收未收帐account receivable \Pe+]4R-Xo  
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新交易||新帐new account ~qK/w0=j  
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未决帐||老帐old account *dPbV.HCl  
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现金帐cash account 7:<A_OLi  
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流水帐running account 2waPNb|  
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暂记帐||未定帐suspense account 9[sOh<W  
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过期帐||延滞帐overdue account||pastdue account 5G$ 5d:[(  
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杂项帐户sundry account 5}c8v2R:B  
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详细帐单||明细表detail account Qkhor-f0  
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呆帐bad account 8m=O408Q  
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会计项目title of account jL'`M%8O  
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会计薄||帐薄account-book -
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营业报告书||损益计算表account of budiness||business report S>S7\b'  
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借贷细帐||交验帐account rendered h72CGA|  
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明细帐account stated ~QDM .5  
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与…银行开立一户头to open an account with c?u*,d) G  
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与…银行建立交易to keep account with .Y"F3 R  
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继续记帐to keep account m}\QGtJ6  
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与…有交易to have an account with f-71`Pyb  
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作成会计帐||有往来帐项to make out an account with v8j3 K  
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清算||清理债务to make up an account tiHR&v  
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清洁帐目||与…停止交易to close ones account with ^B %=P  
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结帐to close an account  mPk'a  
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清理未付款to ask an account||to demand an account 2R.LLE  
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结清差额to balance the account with R ]iV ;j|  
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清算to settle an account||to liquidate an account||to square an account (Y@T5-!D  
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审查帐目||监查帐目to audit an account }: HG)V  
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检查帐目to examine an account '#Au~5  
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转入A的帐户to charge the amount to As account czuIs|_K*  
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以计帐方式付款to pay on account hx$61E=  
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代理某人||为某人on ones account||on account of one pO c2V  
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为自己计算||独立帐目on ones own account  D}98ZKi  
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由某人收益并负风险on ones account and risk||for ones account and risk 0\P5=hD)K  
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由某人负担for ones account||for account of one Fo.Y 6/}  
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按某人指示||列入某人帐户by order and for account of one ?
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列入5月份帐目for May account XB7Aa)  
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编入某中帐项下to pass to the account of||to place to the account of 5H0qMt P  
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寄出清算书to send in an account||to send in render an account 79v+ze  
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支票薄cheque book PR %)3  
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支票陈票人cheque drawer .xJ54Vz  
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持票人cheque holder 8;@y\0  
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不记名支票cheque to bearer||bearer cheque 0cS$S Mn{  
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记名支票||认人支票cheque to order zm&[K53  
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到期支票antedated cheque |a{;<a  
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未到期支票postdated cheque Bb/if:XS  
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保付支票certified cheque A6z,6v6  
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未获兑现支票，退票returned cheque 'nTlCYT  
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横线支票crossed cheque 5iA>Z!sP[  
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普通横线general crossing t\Vng0  
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特别横线special crossing #/YS  
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空白支票blank cheque eo]nkyYDP  
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失效支票，过期支票stale cheque
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普通支票open cheque mF 1f(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pT,8E(*l2  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XM\\ Imw  
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支票换现金||兑现to cash a cheque y(|#!m?@  
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清理票款to clear a cheque m7k }k)  
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保证兑现to certify a cheque b+~_/;Y9  
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填写支票数额to fill up a cheque ,7wY
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支票上划线to cross a cheque /l<(i+0  
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开发支票to make out a cheque =w3A{h"^  
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签发支票，开立支票to draw a cheque||to issue a cheque # `^nmC/F  
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透支支票to overdraw a cheque *)RKU),3nL  
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背书支票to endorse a cheque _;3 ,  
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请付票款||清付票款to pay a cheque||to honour a cheque {m*lt3 $k  
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支票退票to dishonour a cheque 2-@)'6"n  
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拒付支票to refuse a cheque c>$d!IKCL  
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拒付支票to stop payment of a cheque 6?u`u t  
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提示要求付款to present for payment =6U5^+|d  
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见票即付持票人payable to bearer {

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支付指定人payable to order q;#AlquY@  
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已过期||无效out of date||stale }vh <x6  
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请给出票人R/D||refer to drawer @&G}'6vF!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Je|:\Qk  
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文字与数字不一致words and figures differ :xHKbWz6j  
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支票 `Njvk  
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时间已过account closed 'Z#_"s#L  
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时间已过effects not cleared #/ePpS yD  
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停止付款payment stopped ilQ}{p6I  
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支票毁损cheque mutilated OvQzMXU^I  
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汇款||寄钱to remit||to send money 2]?=\_T  
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寄票供取款||支票支付to send a cheque for payment "p3<-06  
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寄款人a remitter n%29WF6Zf  
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收款人a remittee t O.5  
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国外汇票foreign Bill pt"9zkPj  
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国内汇票inland Bill d'Bxi"K  
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跟单汇票documentary bill @Q,Q"c2  
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空头汇票accommodation bill ;AJQ2  
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原始汇票original bill V'{\g|)  
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改写||换新票据renewed bill #0T/^ #  
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即期汇票sight bill||bill on demand DqQp47kp  
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…days after date||…days after date…日后付款 9\hI:rI  
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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 Gu~*ZKyJ  
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见票后…月付款…months after sight||…months sight V>T?'GbS  
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同组票据set of bills ;_"|#  
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单张汇票sola of exchange||sole of exchange 6qZ\^ U  
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远期汇票usance bill||bill at usance At:8+S<?A  
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长期汇票long bill oV:oc,  
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短期汇票short bill `?Q p>t  
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逾期汇票overdue bill Gf\h7)T\  
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宽限日期days of grace 3>1^$0iq  
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电汇telegraphic transfer （T.T） mcez3gH  
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邮汇postal order||postal note （Am.）||post office order||money order #; ?3kuq(  
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本票promissory note （P/N） 3 39q%j$  
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押汇负责书||押汇保证书letter of hypothecation p' >i3T(  
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副保||抵押品||付属担保物collateral security _HUbE /  
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担保书trust receipt||letter of indemnity {]^Ixm-,f  
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承兑||认付acceptance lxhb)]c ^>  
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单张承兑general acceptance ~skp}g]  
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有条件承兑qualified acceptance 7QsD"rL  
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附条件认付conditional acceptance E8# >k  
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部分认付partial acceptance   ,'X"(tpu@