[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。   T*-*U/  
会计报表statement of account @*%Q,$  
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往来帐目account current )8st  
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现在往来帐||存款额current accout gC<\1AIu  
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销货帐account sales 0wAZ9AxA{  
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共同计算帐项joint account (@uQ>dR:  
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未决帐项outstanding account k[A=:H1"  
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贷方帐项credit account||creditor account 0pBlmPafY  
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借方帐项debit account||debtor account Q(oWaG  
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应付帐||应付未付帐account payable f^:9gRt  
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应收帐||应收未收帐account receivable $hg
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新交易||新帐new account - Kj$A@~x  
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未决帐||老帐old account ,Y &Q,  
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现金帐cash account /<zBcpVNV  
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流水帐running account dH&N<  
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暂记帐||未定帐suspense account sBZKf8@/  
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过期帐||延滞帐overdue account||pastdue account r}D`15IHJ  
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杂项帐户sundry account -;Cl0O%  
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详细帐单||明细表detail account rgu
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呆帐bad account NnrX64|0  
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会计项目title of account L$i&>cF\_>  
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会计薄||帐薄account-book uJF,:}qA  
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营业报告书||损益计算表account of budiness||business report sW3-JA]  
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借贷细帐||交验帐account rendered I$9t^82j  
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明细帐account stated EoIP#Cnd1  
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与…银行开立一户头to open an account with B~jl1g|  
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与…银行建立交易to keep account with _dmgNbs
  
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继续记帐to keep account ,Hch->?Og  
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与…有交易to have an account with ncu &<j}U  
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作成会计帐||有往来帐项to make out an account with Hh$x8ADf  
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清算||清理债务to make up an account $s)G0/~W  
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清洁帐目||与…停止交易to close ones account with )o SFHf  
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结帐to close an account %K\_gR}V  
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清理未付款to ask an account||to demand an account '2WYbcU  
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结清差额to balance the account with J&@[=zBYw  
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清算to settle an account||to liquidate an account||to square an account +s V$s]U  
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审查帐目||监查帐目to audit an account H
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检查帐目to examine an account w 5bD  
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转入A的帐户to charge the amount to As account vh"zYl`  
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以计帐方式付款to pay on account zRx-xWo  
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代理某人||为某人on ones account||on account of one $*Njvr7  

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为自己计算||独立帐目on ones own account </>;PnzE  
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由某人收益并负风险on ones account and risk||for ones account and risk 1[ ME/r  
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由某人负担for ones account||for account of one )(oRJu)y  
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按某人指示||列入某人帐户by order and for account of one :rnn`/L  
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列入5月份帐目for May account ^G.PdX$M  
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编入某中帐项下to pass to the account of||to place to the account of 6J9^:gXW~  
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寄出清算书to send in an account||to send in render an account y*0bHzJ  
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支票薄cheque book UIc )]k%  
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支票陈票人cheque drawer 6}
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持票人cheque holder ?B3   
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不记名支票cheque to bearer||bearer cheque JE9SPFQx9M  
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记名支票||认人支票cheque to order qN%i$mJTo  
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到期支票antedated cheque ^iAOz-H  
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未到期支票postdated cheque D|lp3\`%  
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保付支票certified cheque EUZ #o\6  
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未获兑现支票，退票returned cheque 3m:[o`L  
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横线支票crossed cheque :%-xiv  
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普通横线general crossing SKO*x^"eU  
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特别横线special crossing ]@YBa4}w  

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空白支票blank cheque ,FWC|uM"  
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失效支票，过期支票stale cheque 1C) l)pV  
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普通支票open cheque c!#DD;<Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9&(d2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L{XNOf3  
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支票换现金||兑现to cash a cheque ;Ohabbj*  
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清理票款to clear a cheque x""gZzJ$L  
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保证兑现to certify a cheque {{'GR"D  
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填写支票数额to fill up a cheque E RnuM  
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支票上划线to cross a cheque (A@~]N,U/  
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开发支票to make out a cheque TV^m1uC  
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签发支票，开立支票to draw a cheque||to issue a cheque 0f"9wPC  
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透支支票to overdraw a cheque <m") 2dJ  
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背书支票to endorse a cheque OC(S"&D  
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请付票款||清付票款to pay a cheque||to honour a cheque l+%2kR  
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支票退票to dishonour a cheque `,-w+3?Al  
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拒付支票to refuse a cheque )9oF ?l^q  
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拒付支票to stop payment of a cheque IdHydY1  
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提示要求付款to present for payment bi@z<Xm%  
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见票即付持票人payable to bearer ?QJS6i'k  
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支付指定人payable to order )
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已过期||无效out of date||stale k}0Y&cT!rU  
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请给出票人R/D||refer to drawer o0Z~9iF&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds GR%h3HO2&  
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文字与数字不一致words and figures differ 2HX#:y{\l  
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支票 e`7dRnx&0  
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时间已过account closed mw!EDJ;'  
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时间已过effects not cleared yGs:3KI  
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停止付款payment stopped -Uo"!o>x|  
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支票毁损cheque mutilated tsWzM9Yf  
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汇款||寄钱to remit||to send money ssUm1F\  
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寄票供取款||支票支付to send a cheque for payment <cUaIb;(4  
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寄款人a remitter "3H?_!A9  
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收款人a remittee B4/\RC2  
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国外汇票foreign Bill E !6Nf[  
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国内汇票inland Bill D/<;9hw  
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跟单汇票documentary bill ?]Wg{\NC6  
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空头汇票accommodation bill w.9'TR  
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原始汇票original bill t9Y?0O}/  
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改写||换新票据renewed bill r_EuLFMA  
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即期汇票sight bill||bill on demand ?T\_"G  
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…days after date||…days after date…日后付款 P+s-{vv{0  
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…months after date||…months after date…月后付款 -<RG'I~  
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见票后…日付款…days after sight||…days sight 9! 6\8  
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见票后…月付款…months after sight||…months sight ,^d!K(xb  
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同组票据set of bills SPEDN}/^  
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单张汇票sola of exchange||sole of exchange yDn8{uI  
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远期汇票usance bill||bill at usance 6*Y>Y&sea  
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长期汇票long bill #'?gMVSk  
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短期汇票short bill leMcY6  
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逾期汇票overdue bill ))z1T 8  
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宽限日期days of grace |Vq&IfP  
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电汇telegraphic transfer （T.T） K0bh;I  
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邮汇postal order||postal note （Am.）||post office order||money order _s> Z Y0  
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本票promissory note （P/N）  :Ky *AI  
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押汇负责书||押汇保证书letter of hypothecation 3{;W!/&>  
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副保||抵押品||付属担保物collateral security :?}U Z#  
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担保书trust receipt||letter of indemnity E*F)jP,yo  
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承兑||认付acceptance X% >Sio  
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单张承兑general acceptance xa?#wY b  
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有条件承兑qualified acceptance (DW[#
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附条件认付conditional acceptance p`i_s(u  
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部分认付partial acceptance   D3>;X=1