[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。   =lB+GS%  
会计报表statement of account 7Gwn,&)  
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往来帐目account current MI^@p`s  
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现在往来帐||存款额current accout H(L.k;B  
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销货帐account sales _C`&(?}  
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共同计算帐项joint account Fru&-T[  
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未决帐项outstanding account (G1KMy  
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贷方帐项credit account||creditor account 7
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借方帐项debit account||debtor account WK2YHJ*$  
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应付帐||应付未付帐account payable .(J~:U  
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应收帐||应收未收帐account receivable 83(-/y  
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新交易||新帐new account  !n`9V^`  
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未决帐||老帐old account K#%@4]jO3  
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现金帐cash account ;W 3#q:  
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流水帐running account "F[e~S#V*  
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暂记帐||未定帐suspense account Kj7 ?_o{  
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过期帐||延滞帐overdue account||pastdue account H'"=C&D~  
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杂项帐户sundry account RYaf{i`  
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详细帐单||明细表detail account & ;+u.X  
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呆帐bad account vb}; _/#?  
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会计项目title of account g`!:7|&,_  
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会计薄||帐薄account-book +xwz .:::  
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营业报告书||损益计算表account of budiness||business report -tSWYp{  
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借贷细帐||交验帐account rendered iZQwo3"8r  
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明细帐account stated rO/mK$  
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与…银行开立一户头to open an account with 3mgFouX2x,  
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与…银行建立交易to keep account with r:y*l4  
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继续记帐to keep account Zbxd,|<|  

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与…有交易to have an account with ~ @Ib:M  
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作成会计帐||有往来帐项to make out an account with &~
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清算||清理债务to make up an account dx[<@f2c  
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清洁帐目||与…停止交易to close ones account with } O9q$-8!  
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结帐to close an account Xcicqywe?  
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清理未付款to ask an account||to demand an account }?#<)|_5  

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结清差额to balance the account with 09eS&J<R  
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清算to settle an account||to liquidate an account||to square an account 75@){ :  
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审查帐目||监查帐目to audit an account \S}&QV  
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检查帐目to examine an account [U]*OQH`e  
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转入A的帐户to charge the amount to As account %U)/>Z  
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以计帐方式付款to pay on account L"1UUOKy  

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代理某人||为某人on ones account||on account of one 3)zanoYHi  
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为自己计算||独立帐目on ones own account @ _U]U  
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由某人收益并负风险on ones account and risk||for ones account and risk >,y291p2  
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由某人负担for ones account||for account of one \^iJv ~d  
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按某人指示||列入某人帐户by order and for account of one wW1aG  
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列入5月份帐目for May account 36*"oD=@  
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编入某中帐项下to pass to the account of||to place to the account of ,icgn e1j  
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寄出清算书to send in an account||to send in render an account <h4"^9hL  
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支票薄cheque book =\B{)z7@6D  
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支票陈票人cheque drawer +J} wYind  
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持票人cheque holder Qg"hN  
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不记名支票cheque to bearer||bearer cheque ah1d0eP  
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记名支票||认人支票cheque to order }&I\a  
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到期支票antedated cheque +D[|L1{xb  
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未到期支票postdated cheque gELku .  
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保付支票certified cheque veAg?N<c p  
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未获兑现支票，退票returned cheque (4cWq!ax<$  
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横线支票crossed cheque X1&Ug^  
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普通横线general crossing oW(lQ'"  
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特别横线special crossing njeRzX  
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空白支票blank cheque c[\ :^w^I6  
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失效支票，过期支票stale cheque <_$]!Z6UR  
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普通支票open cheque nwswy]e8/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =y-L'z&r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %|E'cdvkX  
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支票换现金||兑现to cash a cheque 0zm)M
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清理票款to clear a cheque Atl`J.;G  
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保证兑现to certify a cheque W%LTcm  
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填写支票数额to fill up a cheque =z=Guv
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支票上划线to cross a cheque <EBp X  
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开发支票to make out a cheque mD)N
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签发支票，开立支票to draw a cheque||to issue a cheque wh*OD  
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透支支票to overdraw a cheque >Mvt;'c  
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背书支票to endorse a cheque -9aht}Z  
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请付票款||清付票款to pay a cheque||to honour a cheque , #c-"xY  
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支票退票to dishonour a cheque LZoth+:  
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拒付支票to refuse a cheque Y/$SriC_+'  
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拒付支票to stop payment of a cheque .7kVC  
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提示要求付款to present for payment d

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见票即付持票人payable to bearer z?gJHN<  
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支付指定人payable to order DX!$k[  
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已过期||无效out of date||stale H~$|y9>qI  
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请给出票人R/D||refer to drawer t)m4"p7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~j4=PT  
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文字与数字不一致words and figures differ y7w>/7
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支票 [cH/Y2[  
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时间已过account closed MUo?ajbqOd  
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时间已过effects not cleared XmnqZWB  
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停止付款payment stopped B8nXWi  
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支票毁损cheque mutilated *H$
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汇款||寄钱to remit||to send money CVUDN2  
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寄票供取款||支票支付to send a cheque for payment &l.^UQ   
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寄款人a remitter ufJFS+?  
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收款人a remittee ?1{`~)"  
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国外汇票foreign Bill
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国内汇票inland Bill 08f~vw"  
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跟单汇票documentary bill B -KOf  
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空头汇票accommodation bill }.'%gJrS  
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原始汇票original bill d3$<|mG$  
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改写||换新票据renewed bill ~ /[Cgh0  
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即期汇票sight bill||bill on demand <It 7s1O  
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…days after date||…days after date…日后付款 b>z.d-  
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…months after date||…months after date…月后付款 P~<9 3  
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见票后…日付款…days after sight||…days sight gB(W`:[  
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见票后…月付款…months after sight||…months sight B8H75sz  
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同组票据set of bills )s)_XL  
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单张汇票sola of exchange||sole of exchange /_)l|<k+V  
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远期汇票usance bill||bill at usance ^/toz).Q  
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长期汇票long bill n*<v]1  
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短期汇票short bill M&KyA  
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逾期汇票overdue bill E7nFb:zlV  
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宽限日期days of grace fPqr6OYz  
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电汇telegraphic transfer （T.T） DMn4ll|  
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邮汇postal order||postal note （Am.）||post office order||money order ~aTKG|74  
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本票promissory note （P/N） n V&cC  
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押汇负责书||押汇保证书letter of hypothecation B&0;4  
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副保||抵押品||付属担保物collateral security Bc5+ss  
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担保书trust receipt||letter of indemnity ( ?0`d  
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承兑||认付acceptance WXw}^v  
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单张承兑general acceptance Qzv
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有条件承兑qualified acceptance Z4b||  
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附条件认付conditional acceptance cVnJ^*Z  
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部分认付partial acceptance   W~1~k{A