[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。   qp)Wt6 k?  
会计报表statement of account sa&`CEa  
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往来帐目account current +Z2XP76(4A  
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现在往来帐||存款额current accout 9gdK&/ulR  
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销货帐account sales v-SXPL]_^  
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共同计算帐项joint account qrp@   
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未决帐项outstanding account Ncsh{.
  
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贷方帐项credit account||creditor account rX /'  
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借方帐项debit account||debtor account |6b~c{bt  
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应付帐||应付未付帐account payable A)3H`L  
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应收帐||应收未收帐account receivable j*gJ P !  
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新交易||新帐new account T]Ai{@i  
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未决帐||老帐old account A]5];c  
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现金帐cash account /z4c>)fV  
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流水帐running account %+Ze$c}X  
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暂记帐||未定帐suspense account =WW5H\?  
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过期帐||延滞帐overdue account||pastdue account SU4i'o  
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杂项帐户sundry account >FwK_Zd'  
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详细帐单||明细表detail account 7]zZdqG&p`  
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呆帐bad account @QVg5  
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会计项目title of account GIxs>E'X  
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会计薄||帐薄account-book `HQ)][  
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营业报告书||损益计算表account of budiness||business report N=<`|I  
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借贷细帐||交验帐account rendered ?PMbbqa0  
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明细帐account stated &=kv69v  
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与…银行开立一户头to open an account with WSH[*jMA  

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与…银行建立交易to keep account with F&czD;F  
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继续记帐to keep account }OAU5P!rp  
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与…有交易to have an account with apk,\L@sZ  
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作成会计帐||有往来帐项to make out an account with +112{v=!i  
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清算||清理债务to make up an account imYfRi=$  
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清洁帐目||与…停止交易to close ones account with }MRgNr'k  
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结帐to close an account lw9jk`7^  
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清理未付款to ask an account||to demand an account 7@;*e=v  
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结清差额to balance the account with o&1mX  
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清算to settle an account||to liquidate an account||to square an account uBbQJvL  
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审查帐目||监查帐目to audit an account m0bxVV^DK!  
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检查帐目to examine an account .z,-ThTH@\  
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转入A的帐户to charge the amount to As account Cb
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以计帐方式付款to pay on account \XB,)XDB  
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代理某人||为某人on ones account||on account of one 1Gr^,Ry  
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为自己计算||独立帐目on ones own account t`JT  
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由某人收益并负风险on ones account and risk||for ones account and risk }SSg>.48w  
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由某人负担for ones account||for account of one KJT N"hF   
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按某人指示||列入某人帐户by order and for account of one M#^q <K %  
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列入5月份帐目for May account e2=}qE7
 
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编入某中帐项下to pass to the account of||to place to the account of LkJq Bg  
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寄出清算书to send in an account||to send in render an account 5]*lH t  
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支票薄cheque book ;0WAfu}#H  
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支票陈票人cheque drawer -!+i ^r
 
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持票人cheque holder ~W>{Dd(J_  
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不记名支票cheque to bearer||bearer cheque z&!o1u q  
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记名支票||认人支票cheque to order d >L8SL  
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到期支票antedated cheque >%6j-:S  
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未到期支票postdated cheque CPa+?__B  
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保付支票certified cheque o$bQ-_B`  
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未获兑现支票，退票returned cheque CNuE9|W(vI  
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横线支票crossed cheque bg3kGt0  
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普通横线general crossing vIi&D;  
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特别横线special crossing :1'1
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空白支票blank cheque pkIQ,W{Ke  
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失效支票，过期支票stale cheque !N:w?zsp  
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普通支票open cheque BR6HD7G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;(g"=9 e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges cw BiT  
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支票换现金||兑现to cash a cheque bnp:J |(ld  
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清理票款to clear a cheque E&vCzQ  
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保证兑现to certify a cheque /{ 8.Jcx$  
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填写支票数额to fill up a cheque Mm^6*L]  
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支票上划线to cross a cheque H#`&!p  
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开发支票to make out a cheque 1rmN)  
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签发支票，开立支票to draw a cheque||to issue a cheque TsRbIq[  
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透支支票to overdraw a cheque apm,$Vvjy  
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背书支票to endorse a cheque |i'w"Tz4  
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请付票款||清付票款to pay a cheque||to honour a cheque <C7/b#4>\  

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支票退票to dishonour a cheque `XwKCI  
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拒付支票to refuse a cheque oo,3mat2C  
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拒付支票to stop payment of a cheque (@u"  
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提示要求付款to present for payment fxX4  !r  
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见票即付持票人payable to bearer e/u(Re  
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支付指定人payable to order _S#3!Wx  
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已过期||无效out of date||stale aruT eJF  

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请给出票人R/D||refer to drawer qc`UDD5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W_N!f=HW  
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文字与数字不一致words and figures differ yK[~(!c5  
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支票 t
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时间已过account closed p/SJt0  
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时间已过effects not cleared $Fr$9 jq&  
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停止付款payment stopped :c<C;.  
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支票毁损cheque mutilated cBc6*%ZD  
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汇款||寄钱to remit||to send money [R& P.E7w'  

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寄票供取款||支票支付to send a cheque for payment rK)%n!Z  
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寄款人a remitter K;S&91V)=  
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收款人a remittee >(d+E\!A  
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国外汇票foreign Bill G vj@?62  
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国内汇票inland Bill 2t#9 ih"9  
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跟单汇票documentary bill M!mTNIj8~  
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空头汇票accommodation bill q;Qpd]H  

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原始汇票original bill u4fTC})4{C  
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改写||换新票据renewed bill yvNYY
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即期汇票sight bill||bill on demand c CWOGd  
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…days after date||…days after date…日后付款 28Q`O$=v  
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…months after date||…months after date…月后付款 OJkPlDym  
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见票后…日付款…days after sight||…days sight v-OGY[|97  
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见票后…月付款…months after sight||…months sight Na3tK}x  
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同组票据set of bills F fl`;M
 
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单张汇票sola of exchange||sole of exchange .8.ivfmJh  
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远期汇票usance bill||bill at usance u'?t'I  
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长期汇票long bill f ( UcJx  
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短期汇票short bill d7KeJ$xy}p  
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逾期汇票overdue bill 2LD4f[a;  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） |#!25qAT  
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邮汇postal order||postal note （Am.）||post office order||money order `{tykYwCLc  
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本票promissory note （P/N） n7{1m$/  
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押汇负责书||押汇保证书letter of hypothecation G_d ia6  
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副保||抵押品||付属担保物collateral security qn4Dm ^  
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担保书trust receipt||letter of indemnity
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承兑||认付acceptance 6 t A?<S  
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单张承兑general acceptance _Zb_9&  
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有条件承兑qualified acceptance F}.Af=<Q  
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附条件认付conditional acceptance L6Ynid.k  
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部分认付partial acceptance   }Pw5*du
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