[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。   FYp|oD2=1  
会计报表statement of account JX2mTQ  
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往来帐目account current n33JTqX  
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现在往来帐||存款额current accout hO^& 0
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销货帐account sales }%-UL{3%
 
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共同计算帐项joint account T[i7C3QS  
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未决帐项outstanding account W2}%zux  
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贷方帐项credit account||creditor account ."~7 \E> t  
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借方帐项debit account||debtor account ]NaMZ  
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应付帐||应付未付帐account payable [ea6dv4p  
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应收帐||应收未收帐account receivable F,'^se4&  
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新交易||新帐new account >$7wA9YhL  
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未决帐||老帐old account E[)7tr  
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现金帐cash account .
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流水帐running account 6Nfof  
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暂记帐||未定帐suspense account &+E'1h10  
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过期帐||延滞帐overdue account||pastdue account E1Ru)k{B  
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杂项帐户sundry account w8m8r`h  
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详细帐单||明细表detail account 9A/Kn]s(jj  
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呆帐bad account 3PvZ_ !G  
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会计项目title of account Ie^Dn!0S  
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会计薄||帐薄account-book 1c<CEq:?e%  
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营业报告书||损益计算表account of budiness||business report &J6o$i  
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借贷细帐||交验帐account rendered O, ``\(P  
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明细帐account stated lry&)G=5  
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与…银行开立一户头to open an account with RKoP6LGw  
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与…银行建立交易to keep account with "x:)$@  
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继续记帐to keep account T4Ho
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与…有交易to have an account with 7G>0,'XC  
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作成会计帐||有往来帐项to make out an account with 6wpND|cT  
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清算||清理债务to make up an account p+`*~6Jj/  
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清洁帐目||与…停止交易to close ones account with CJ}@R.
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结帐to close an account !7 ZfT?&  
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清理未付款to ask an account||to demand an account ZB^4(F')H  
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结清差额to balance the account with hyvV%z Z  
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清算to settle an account||to liquidate an account||to square an account }d~FTre  
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审查帐目||监查帐目to audit an account e}Af"LI  
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检查帐目to examine an account vn%U;}  
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转入A的帐户to charge the amount to As account rCSG@D.  
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以计帐方式付款to pay on account P=sK+}5`q  
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代理某人||为某人on ones account||on account of one PcSoG\-G<  
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为自己计算||独立帐目on ones own account QRmQ>  
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由某人收益并负风险on ones account and risk||for ones account and risk Mevyj;1t  
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由某人负担for ones account||for account of one %]sEt{  
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按某人指示||列入某人帐户by order and for account of one E5[]eg~w%{  
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列入5月份帐目for May account AGJ=de.  
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编入某中帐项下to pass to the account of||to place to the account of $?AUk  
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寄出清算书to send in an account||to send in render an account s)DNLx  
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支票薄cheque book ?eVuz x  
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支票陈票人cheque drawer RdVis|7o  
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持票人cheque holder 79B`w #  
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不记名支票cheque to bearer||bearer cheque FjLv*K[#d  
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记名支票||认人支票cheque to order AXv;r<  
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到期支票antedated cheque pW^ ?g|_}  
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未到期支票postdated cheque Q;,3W+(  
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保付支票certified cheque L.%~?T[F  
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未获兑现支票，退票returned cheque {s'_zSz  
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横线支票crossed cheque XoiYtx53  
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普通横线general crossing H;Qn?^  
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特别横线special crossing ^JVP2L>o*  
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空白支票blank cheque ~@?-|xLqQ  
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失效支票，过期支票stale cheque qFChZ+3>  
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普通支票open cheque mqT0^TNPcl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tv)y }  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nGgc~E$j  
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支票换现金||兑现to cash a cheque KrG6z#)Uz  
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清理票款to clear a cheque -
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保证兑现to certify a cheque ^Es)?>eah  
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填写支票数额to fill up a cheque w=o m7%J@l  
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支票上划线to cross a cheque gF5EtdN?|  
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开发支票to make out a cheque \ySc uT  
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签发支票，开立支票to draw a cheque||to issue a cheque {5-{f=Rk  
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透支支票to overdraw a cheque XQ;dew+  
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背书支票to endorse a cheque |T&#"q,i9%  
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请付票款||清付票款to pay a cheque||to honour a cheque u Aa>6R  
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支票退票to dishonour a cheque l= S_#  
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拒付支票to refuse a cheque HbVm O]#$D  
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拒付支票to stop payment of a cheque H`@7o8oj1  
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提示要求付款to present for payment CFxs`C^  
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见票即付持票人payable to bearer Z3{Qtysuv3  
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支付指定人payable to order MWf%Lh;R  
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已过期||无效out of date||stale ]F!h~>  
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请给出票人R/D||refer to drawer i%w'Cs0y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rD ?o97  
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文字与数字不一致words and figures differ G>"[nXmcu  
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支票 l[Oxf|  
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时间已过account closed 9'M({/ 7y  
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时间已过effects not cleared k J >B)  
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停止付款payment stopped xk9]jQ7  
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支票毁损cheque mutilated E#OKeMK  
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汇款||寄钱to remit||to send money @ ggM5m
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寄票供取款||支票支付to send a cheque for payment XO
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寄款人a remitter (fl2?d5+C  
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收款人a remittee i^(0,L  
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国外汇票foreign Bill =+u$ZZ0+]o  
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国内汇票inland Bill /[mCK3_  
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跟单汇票documentary bill 7G xNI  
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空头汇票accommodation bill dW91nTQ:  
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原始汇票original bill 15
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand `XTu$+  
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…days after date||…days after date…日后付款 atYm.qb  
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…months after date||…months after date…月后付款 FG'1;x!  
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见票后…日付款…days after sight||…days sight . a~J.0co  
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见票后…月付款…months after sight||…months sight Z_S~#[\7^]  
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同组票据set of bills C8i} ~x<  
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单张汇票sola of exchange||sole of exchange a(bgPkPP
  
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远期汇票usance bill||bill at usance JVU:`
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长期汇票long bill Ig]Gg/1G  
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短期汇票short bill fH>]>2fS  
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逾期汇票overdue bill &p0*:(j  
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宽限日期days of grace 2BEF8o]Np  
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电汇telegraphic transfer （T.T） j$a,93P5  
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邮汇postal order||postal note （Am.）||post office order||money order tGe|@.!  
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本票promissory note （P/N） 6*le(^y `  
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押汇负责书||押汇保证书letter of hypothecation TdlF~ca|  
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副保||抵押品||付属担保物collateral security aj85vON1
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担保书trust receipt||letter of indemnity TeSF  
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承兑||认付acceptance IxHusB  
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单张承兑general acceptance 615, P/  
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有条件承兑qualified acceptance ]W -l1  
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附条件认付conditional acceptance (hEqh nnm`  
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部分认付partial acceptance  
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