[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。   3]UUG  
会计报表statement of account  ez^@NK
 
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往来帐目account current
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现在往来帐||存款额current accout (%xwl  
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销货帐account sales [tA;l+Q\&  
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共同计算帐项joint account p)
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未决帐项outstanding account <l9-;2L4  
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贷方帐项credit account||creditor account F R!? #!  
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借方帐项debit account||debtor account  k]HEhY  
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应付帐||应付未付帐account payable *9c!^$V  
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应收帐||应收未收帐account receivable _}VloiY  
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新交易||新帐new account ' dx1x6  
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未决帐||老帐old account 0}xFD6{X  
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现金帐cash account -cm$[,b6  
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流水帐running account pOkLb #  
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暂记帐||未定帐suspense account BEgV^\u  
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过期帐||延滞帐overdue account||pastdue account d/e|'MPX  
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杂项帐户sundry account % 9#gB  
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详细帐单||明细表detail account r]Ff{la5  
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呆帐bad account ^@_m "^C  
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会计项目title of account 34R!x6W0  
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会计薄||帐薄account-book oo$MWN8a>r  
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营业报告书||损益计算表account of budiness||business report \OpoBXh  
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借贷细帐||交验帐account rendered ec|/ /  
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明细帐account stated 9lo[&^<  
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与…银行开立一户头to open an account with *AIEl"29  
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与…银行建立交易to keep account with N6[i{;K@N{  
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继续记帐to keep account 7a$G@  
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与…有交易to have an account with O8N[Jl  
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作成会计帐||有往来帐项to make out an account with L{ymI)Y^  
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清算||清理债务to make up an account Kt.~aaG_  
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清洁帐目||与…停止交易to close ones account with sst,dA V$  
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结帐to close an account xkA2g [  
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清理未付款to ask an account||to demand an account (w2= 2$  
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结清差额to balance the account with 5`E))?*"Pe  
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清算to settle an account||to liquidate an account||to square an account j:1uP^.  
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审查帐目||监查帐目to audit an account y>(rZ^y&  
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检查帐目to examine an account g*]E>SQ=  
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转入A的帐户to charge the amount to As account Y~"9L|`f/  
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以计帐方式付款to pay on account zd`=Ih2Wx  
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代理某人||为某人on ones account||on account of one M<qudi  
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为自己计算||独立帐目on ones own account *e<_; Kr?  
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由某人收益并负风险on ones account and risk||for ones account and risk _IYY08&(r  
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由某人负担for ones account||for account of one z Z%/W)t  
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按某人指示||列入某人帐户by order and for account of one ^"tqdeCb=  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of kGD|c=K}  
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寄出清算书to send in an account||to send in render an account ]7F)bIG[  
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支票薄cheque book oY
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支票陈票人cheque drawer Y:%"K  
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持票人cheque holder -4`sqv ]  
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不记名支票cheque to bearer||bearer cheque /'NUZ9  
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记名支票||认人支票cheque to order .9I_NG  
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到期支票antedated cheque < [w++F~  
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未到期支票postdated cheque YRu%j4Tx  
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保付支票certified cheque o5V`'[c  
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未获兑现支票，退票returned cheque 7ozYq_ $  
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横线支票crossed cheque U! _sh<  
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普通横线general crossing &(WE]ziuO  
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特别横线special crossing Fv;u1Atiw  
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空白支票blank cheque @],Z 2  
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失效支票，过期支票stale cheque dV$3u"9  
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普通支票open cheque d!w1t=2H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Mi_[9ku>%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m Mn 2(  
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支票换现金||兑现to cash a cheque cF-Jc}h  
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清理票款to clear a cheque R>^5$[  
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保证兑现to certify a cheque %{7$\|;J'  
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填写支票数额to fill up a cheque ~oEXM?M  
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支票上划线to cross a cheque |p'_k(z}  
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开发支票to make out a cheque *g}vT8w'}  
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签发支票，开立支票to draw a cheque||to issue a cheque $Ui]hA-:?y  
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透支支票to overdraw a cheque #g5't4zqx  
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背书支票to endorse a cheque t[L2'J.5  
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请付票款||清付票款to pay a cheque||to honour a cheque XRX7qo(0g  
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支票退票to dishonour a cheque ;jpw"-J`  
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拒付支票to refuse a cheque N^@%qU
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拒付支票to stop payment of a cheque [qc6Q:  
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提示要求付款to present for payment 2=/-d$  
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见票即付持票人payable to bearer r(`8A:#d  
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支付指定人payable to order GtGyY0  
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已过期||无效out of date||stale =#PudF.\  
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请给出票人R/D||refer to drawer :;#c:RKi:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NEjBjLJZ  
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文字与数字不一致words and figures differ jAK`96+D~b  
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支票 `;8u
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时间已过account closed ]'z^Kt5S  
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时间已过effects not cleared FPM}:c4  
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停止付款payment stopped rea}Uq+po  
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支票毁损cheque mutilated & m";D  
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汇款||寄钱to remit||to send money E`LIENm  
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寄票供取款||支票支付to send a cheque for payment 4~J1pcBno%  
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寄款人a remitter `oI/;&  
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收款人a remittee [/`Hz]R  
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国外汇票foreign Bill 9kiy^0 7
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国内汇票inland Bill tfU3 6PR  
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跟单汇票documentary bill }qX&*DU_@  
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空头汇票accommodation bill kj"_Y"q=  
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原始汇票original bill V$%Fs{  
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改写||换新票据renewed bill A>,fG9pR  
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即期汇票sight bill||bill on demand &(1NOy X&  
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…days after date||…days after date…日后付款 2PW3S{Dt  
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…months after date||…months after date…月后付款 U.9nHo{  
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见票后…日付款…days after sight||…days sight ~}l,H:jk@  
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见票后…月付款…months after sight||…months sight /JYi^rZ  
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同组票据set of bills t`D@bzLC%  
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单张汇票sola of exchange||sole of exchange ;]ew>P)  
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远期汇票usance bill||bill at usance |pg5m*h  
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长期汇票long bill lO@Ba;x  
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短期汇票short bill MM7gMAA.mz  
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逾期汇票overdue bill W%:zvqg v  
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宽限日期days of grace Kj5f:{Ur  
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电汇telegraphic transfer （T.T） Qgi:q  
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邮汇postal order||postal note （Am.）||post office order||money order ],4LvIPD  
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本票promissory note （P/N） JASn\z  
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押汇负责书||押汇保证书letter of hypothecation %m`QnRX?D  
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副保||抵押品||付属担保物collateral security :gC 2zv  
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担保书trust receipt||letter of indemnity MIJ~j><L  
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承兑||认付acceptance %{"STbO#>  
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单张承兑general acceptance \8ZNXCP  
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有条件承兑qualified acceptance ?9cy5z[  
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附条件认付conditional acceptance `1gsrHi4N  
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部分认付partial acceptance   -u{:39y{n