[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。   1|89-Ii]  
会计报表statement of account cS[`1y,\3  
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往来帐目account current fe$WR~  
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现在往来帐||存款额current accout lb('r"*.  
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销货帐account sales aU!
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共同计算帐项joint account ZjK~s)RC  
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未决帐项outstanding account !|/fVWH  
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贷方帐项credit account||creditor account /~[R u  
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借方帐项debit account||debtor account C(t/:?(y  
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应付帐||应付未付帐account payable M)7enp) F.  
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应收帐||应收未收帐account receivable P>-,6a>  
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新交易||新帐new account >``GDjcJ  
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未决帐||老帐old account .)w 0C%]  
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现金帐cash account ,be?GAq  
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流水帐running account [!mjUsut*  

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暂记帐||未定帐suspense account @/L. BfTz  
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过期帐||延滞帐overdue account||pastdue account Ai18]QD-  
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杂项帐户sundry account UE w3AO  
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详细帐单||明细表detail account ^\jX5)2{  
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呆帐bad account $ n[7  
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会计项目title of account }p?V5Qp  
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会计薄||帐薄account-book [Vp2!"  
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营业报告书||损益计算表account of budiness||business report .t[ZXrd|0  
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借贷细帐||交验帐account rendered ]{+M>i[  
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明细帐account stated dQ`ZrWd_U  
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与…银行开立一户头to open an account with c0Ro3j\p  
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与…银行建立交易to keep account with 9iddanQA  
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继续记帐to keep account 5QFXj)hR+4  
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与…有交易to have an account with +6M+hO]  
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作成会计帐||有往来帐项to make out an account with B6'%J  
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清算||清理债务to make up an account &G@-yQ  
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清洁帐目||与…停止交易to close ones account with ~UJu @M  
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结帐to close an account Fx[A8G  
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清理未付款to ask an account||to demand an account |h=+&*(:  
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结清差额to balance the account with ss0'GfP  
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清算to settle an account||to liquidate an account||to square an account ~ S?-{
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审查帐目||监查帐目to audit an account e@,u`{C[  
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检查帐目to examine an account Vh#Mp!  
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转入A的帐户to charge the amount to As account jI{~s]Q  
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以计帐方式付款to pay on account S}m$,<x  
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代理某人||为某人on ones account||on account of one S7UZGGjTk  
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为自己计算||独立帐目on ones own account Vedyy\TU  
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由某人收益并负风险on ones account and risk||for ones account and risk $>'")7z  
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由某人负担for ones account||for account of one 3C rQBIj1  
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按某人指示||列入某人帐户by order and for account of one poXLy/K  
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列入5月份帐目for May account o%Be0~
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编入某中帐项下to pass to the account of||to place to the account of [ F/^J|VMV  
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寄出清算书to send in an account||to send in render an account ?
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支票薄cheque book ="uKWt6n'  
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支票陈票人cheque drawer PUbaS{J7  
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持票人cheque holder X^zYQ6t  
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不记名支票cheque to bearer||bearer cheque rkxW UDl   
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记名支票||认人支票cheque to order U?bG`. X  
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到期支票antedated cheque }qer  
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未到期支票postdated cheque B,3 t`  
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保付支票certified cheque iJ}2"i7M  
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未获兑现支票，退票returned cheque "X`RQ6~]>  
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横线支票crossed cheque IWQ&6SDW$z  
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普通横线general crossing *xPB<v2N:P  
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特别横线special crossing D-6
  
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空白支票blank cheque 6#E7!-u(-  
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失效支票，过期支票stale cheque z=qWJQ  
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普通支票open cheque okz]Qc>G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c}%es=@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U+} y %3l  
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支票换现金||兑现to cash a cheque EL7T'zJ$  
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清理票款to clear a cheque ^!}F%  
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保证兑现to certify a cheque Y%g "Y  
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填写支票数额to fill up a cheque ^X&)'H  
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支票上划线to cross a cheque #W|!fILL  
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开发支票to make out a cheque +i=p5d5  
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签发支票，开立支票to draw a cheque||to issue a cheque 3]^'  
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透支支票to overdraw a cheque _CE9B e\  
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背书支票to endorse a cheque v9rVpYc"  
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请付票款||清付票款to pay a cheque||to honour a cheque RZh}:  
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支票退票to dishonour a cheque PN &|8_  
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拒付支票to refuse a cheque g z61FW  
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拒付支票to stop payment of a cheque |I^y0Q:K  
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提示要求付款to present for payment 7'O
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见票即付持票人payable to bearer ?"j@;/=  
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支付指定人payable to order IN^_BKQt  
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已过期||无效out of date||stale C).2gQ G  
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请给出票人R/D||refer to drawer W-D[z#)/Y  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2OalAY6RS  
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文字与数字不一致words and figures differ <zfKC  
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支票 h\y-L~2E  
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时间已过account closed wFL3
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时间已过effects not cleared \##`pa(8  
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停止付款payment stopped 2P5_z ND  
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支票毁损cheque mutilated ;V.vfar  
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汇款||寄钱to remit||to send money r4 eUZ .8R  
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寄票供取款||支票支付to send a cheque for payment xl] ;*&  
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寄款人a remitter ixw(c&gL  
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收款人a remittee |E|6=%^  
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国外汇票foreign Bill J22rv(  
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国内汇票inland Bill C\Ayv)S#2  
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跟单汇票documentary bill 
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空头汇票accommodation bill MUcNC\`z  
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原始汇票original bill `&g:d E(j  
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改写||换新票据renewed bill $Jf9;.  
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即期汇票sight bill||bill on demand >L[lV_M_>
 
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…days after date||…days after date…日后付款 ma]? )1<{  
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…months after date||…months after date…月后付款 M 9"-WIG@h  
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见票后…日付款…days after sight||…days sight jG8;]XP  
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见票后…月付款…months after sight||…months sight jo0Pd_W8&  
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同组票据set of bills P<L&c_u  
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单张汇票sola of exchange||sole of exchange Z| L2oce  
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远期汇票usance bill||bill at usance Jvj=I82  
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长期汇票long bill o?dR\cxj  
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短期汇票short bill i4VK{G~g"  
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逾期汇票overdue bill OPiaG!3<  
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宽限日期days of grace 8^T2^gs  
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电汇telegraphic transfer （T.T） :rL?1"  
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邮汇postal order||postal note （Am.）||post office order||money order e P?~-#  
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本票promissory note （P/N） w&C1=v -h  
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押汇负责书||押汇保证书letter of hypothecation 6=3(oUl  
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副保||抵押品||付属担保物collateral security F-tFet  
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担保书trust receipt||letter of indemnity 9R>~~~{-Go  
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承兑||认付acceptance SlN"(nq  
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单张承兑general acceptance g<a<{|  
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有条件承兑qualified acceptance jVs(
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附条件认付conditional acceptance hu&n=6  
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部分认付partial acceptance   _V&x`ks