[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。   Dv z}sQZ  
会计报表statement of account -:
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往来帐目account current HqKI|^  
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现在往来帐||存款额current accout  ~N=$%C  
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销货帐account sales EL+P,q/b  
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共同计算帐项joint account V1!;Hvm]+  
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未决帐项outstanding account o u*`~K|R  
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贷方帐项credit account||creditor account p5PTuJ>q  
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借方帐项debit account||debtor account f )K(la^'  
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应付帐||应付未付帐account payable _q/UDf1  
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应收帐||应收未收帐account receivable P@pJ^5Jf  
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新交易||新帐new account QXg9ah~  
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未决帐||老帐old account jUg.Y98  
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现金帐cash account <sNkyQ  
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流水帐running account Pe<}kS m4  
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暂记帐||未定帐suspense account lX*IEAc  
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过期帐||延滞帐overdue account||pastdue account &Y/Myh[P  
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杂项帐户sundry account h%yw'?s  
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详细帐单||明细表detail account 
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呆帐bad account 7ga|4j3%  
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会计项目title of account 8p)*;Y  
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会计薄||帐薄account-book AO"pm  
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营业报告书||损益计算表account of budiness||business report (" ,(@nS  
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借贷细帐||交验帐account rendered w?LDaSz\t  
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明细帐account stated &&\HE7*  
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与…银行开立一户头to open an account with ;jEDGKLq  
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与…银行建立交易to keep account with I
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继续记帐to keep account ygA~d9"  
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与…有交易to have an account with 9 Z5!3  
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作成会计帐||有往来帐项to make out an account with 3wQUNv0z  
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清算||清理债务to make up an account >)&]Ss5J  
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清洁帐目||与…停止交易to close ones account with $z>L $,c>  
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结帐to close an account ?Bdhn{_  
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清理未付款to ask an account||to demand an account LL}|#%4d  
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结清差额to balance the account with );]9M~$  
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清算to settle an account||to liquidate an account||to square an account (2o
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审查帐目||监查帐目to audit an account ?OYK'p.  
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检查帐目to examine an account t8}R?%u  
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转入A的帐户to charge the amount to As account /{[Y l[{"<  
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以计帐方式付款to pay on account hLqRF4>L  
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代理某人||为某人on ones account||on account of one nOH x^(
 
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为自己计算||独立帐目on ones own account '^npZa'%sW  
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由某人收益并负风险on ones account and risk||for ones account and risk &}:]uC  
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由某人负担for ones account||for account of one oc^j<!Rh  
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按某人指示||列入某人帐户by order and for account of one 1(q&(p  
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列入5月份帐目for May account Az`c? W%  
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编入某中帐项下to pass to the account of||to place to the account of "CX@a"
 
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寄出清算书to send in an account||to send in render an account $ #*";b)QY  
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支票薄cheque book 1Zh4)6x  
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支票陈票人cheque drawer ?f8)_t}^\  
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持票人cheque holder xsO "H8  
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不记名支票cheque to bearer||bearer cheque _oILZ,  
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记名支票||认人支票cheque to order ~0 PR>QJ  
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到期支票antedated cheque 0p31C7!  
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未到期支票postdated cheque -_KO}_  
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保付支票certified cheque jR_o!n~5  
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未获兑现支票，退票returned cheque v]?zG&Jh  
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横线支票crossed cheque b)(rlX  
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普通横线general crossing Ifu[L&U  
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特别横线special crossing {2v,J]v_[  
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空白支票blank cheque Oj,v88=  
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失效支票，过期支票stale cheque B'D\l\w  
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普通支票open cheque Py~1xf/  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /=K(5X d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8n"L4jb(:  
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支票换现金||兑现to cash a cheque /iw$\F |8  
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清理票款to clear a cheque yBl9a-2A
 
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保证兑现to certify a cheque bamQ]>0|>!  
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填写支票数额to fill up a cheque QX+Xi<YE-  
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支票上划线to cross a cheque  \OW.?1d  
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开发支票to make out a cheque 5q;c=oRUj  
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签发支票，开立支票to draw a cheque||to issue a cheque }1EtM/Ni{!  
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透支支票to overdraw a cheque  c+upoM  
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背书支票to endorse a cheque mEg3.|  
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请付票款||清付票款to pay a cheque||to honour a cheque #Q"04'g  
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支票退票to dishonour a cheque e^k)756  
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拒付支票to refuse a cheque *G8Z[ht%r  
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拒付支票to stop payment of a cheque #sE:xIR  
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提示要求付款to present for payment (QS 0  

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见票即付持票人payable to bearer oDWNOw  
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支付指定人payable to order deEc;IAo  
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已过期||无效out of date||stale %@8#+#@J0  
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请给出票人R/D||refer to drawer h!`KX2~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Mp(;PbVD  
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文字与数字不一致words and figures differ ,u9>c*Ss\  
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支票 2J (nJT"  
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时间已过account closed Gr'|n R8  
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时间已过effects not cleared 1k`gr&S  
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停止付款payment stopped R,fAl"wMu  
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支票毁损cheque mutilated )@<HG$#  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment WO6+r?0M2  
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寄款人a remitter vQj{yJ\l1  
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收款人a remittee jUDE)~h  
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国外汇票foreign Bill 7K+eI!m.s  
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国内汇票inland Bill G_5w5dbG  
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跟单汇票documentary bill .-[]po  
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空头汇票accommodation bill rB|4  
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原始汇票original bill .y0u"@iF  
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改写||换新票据renewed bill lE!.$L*k  
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即期汇票sight bill||bill on demand &vIj(e9Y  
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…days after date||…days after date…日后付款 $$*0bRfd4=  
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…months after date||…months after date…月后付款 V8b^{}nxt  
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见票后…日付款…days after sight||…days sight 4{b/Nv:b  
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见票后…月付款…months after sight||…months sight Tb*Q4:r"  
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同组票据set of bills 3wfJ!z-E8  
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单张汇票sola of exchange||sole of exchange ?}jjBJ&  

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远期汇票usance bill||bill at usance kq(]7jU$[  
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长期汇票long bill =H^~"16  
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短期汇票short bill y@Td]6|f  
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逾期汇票overdue bill (D\`:
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宽限日期days of grace v,US4C|^3i  
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电汇telegraphic transfer （T.T） AO8%!+"_  
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邮汇postal order||postal note （Am.）||post office order||money order s]xn&rd_  
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本票promissory note （P/N） B<,
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押汇负责书||押汇保证书letter of hypothecation =
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副保||抵押品||付属担保物collateral security q]y{ 4"=5  
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担保书trust receipt||letter of indemnity w X.]O!^X~  
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承兑||认付acceptance !Eb!y`jK  
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单张承兑general acceptance 0|(6q=QK  
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有条件承兑qualified acceptance @u8kNXT;h  
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附条件认付conditional acceptance gE6{R+sp  
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部分认付partial acceptance   ,^qHl+'