[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。   Q%Fa1h:2&  
会计报表statement of account [d^ [Y:I'\  
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往来帐目account current }JlrWJRi  
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现在往来帐||存款额current accout 
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销货帐account sales &s>E~M0+J  
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共同计算帐项joint account E$1P H)  
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未决帐项outstanding account X7Z=@d(
 
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贷方帐项credit account||creditor account 3Q\k!$zq  
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借方帐项debit account||debtor account 9tBE=L=  
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应付帐||应付未付帐account payable bb}$7v`G  
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应收帐||应收未收帐account receivable q2}6lf,J K  
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新交易||新帐new account !'f.g|a  
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未决帐||老帐old account V:*6R/Ft  
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现金帐cash account d6vls7J/4  
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流水帐running account a=&{B'^G  
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暂记帐||未定帐suspense account eccJt  
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过期帐||延滞帐overdue account||pastdue account i=AQ1X\s  
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杂项帐户sundry account (y!V0iy]  
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详细帐单||明细表detail account ]aI   
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呆帐bad account {2=f,,|+f  
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会计项目title of account `FHKQS5  
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会计薄||帐薄account-book Y"UB\_=  
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营业报告书||损益计算表account of budiness||business report 9*;OHoDh  
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借贷细帐||交验帐account rendered k4+Q$3"  
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明细帐account stated >eucQ]  
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与…银行开立一户头to open an account with Vl`!6.F3  
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与…银行建立交易to keep account with {pz7ADK<  
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继续记帐to keep account >^J
  
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与…有交易to have an account with z6uHe{|  
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作成会计帐||有往来帐项to make out an account with k~IRds@G  
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清算||清理债务to make up an account 4GG0jCNk  
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清洁帐目||与…停止交易to close ones account with ",P?jgs^g5  
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结帐to close an account x<1t/o  
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清理未付款to ask an account||to demand an account VfkQc$/  
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结清差额to balance the account with 7}puj%JS /  
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清算to settle an account||to liquidate an account||to square an account =+w/t9I[  
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审查帐目||监查帐目to audit an account 9gac7(2`)  
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检查帐目to examine an account (&Mv!6]  
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转入A的帐户to charge the amount to As account )WsR 8t k  
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以计帐方式付款to pay on account uoTc c|Kc  
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代理某人||为某人on ones account||on account of one 5h6-aQU[  
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为自己计算||独立帐目on ones own account '#lc?Y(pJ2  
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由某人收益并负风险on ones account and risk||for ones account and risk CEJqo8ds  
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由某人负担for ones account||for account of one Kl]l[!c7$  
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按某人指示||列入某人帐户by order and for account of one .F3~eas  
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列入5月份帐目for May account [a7S?%>Bh  
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编入某中帐项下to pass to the account of||to place to the account of u.2^t:A  
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寄出清算书to send in an account||to send in render an account f!G%$?]  
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支票薄cheque book 0aGAF ]  
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支票陈票人cheque drawer R)Dh;XA  
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持票人cheque holder g_?bWm4br  
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不记名支票cheque to bearer||bearer cheque sI@kS^  
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记名支票||认人支票cheque to order BR
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到期支票antedated cheque 9g7Ok9dF  
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未到期支票postdated cheque $}P>_bq  
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保付支票certified cheque 0p=  
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未获兑现支票，退票returned cheque 3Z74&a$  
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横线支票crossed cheque }t
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普通横线general crossing P> ~Lx  
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特别横线special crossing 7/BA!V(na  
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空白支票blank cheque / !A&z4;D  
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失效支票，过期支票stale cheque AI2>{V  
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普通支票open cheque zuvP\Y=V`  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j,#R?Ig  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9|//_4]  
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支票换现金||兑现to cash a cheque JC4Z^/\.  
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清理票款to clear a cheque U`ELd:   
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保证兑现to certify a cheque *5;#+%A  
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填写支票数额to fill up a cheque <US!XMrCg  
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支票上划线to cross a cheque 6o]X.plr  
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开发支票to make out a cheque e5fzV.'5  
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签发支票，开立支票to draw a cheque||to issue a cheque qluaop  
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透支支票to overdraw a cheque Tof H=d  
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背书支票to endorse a cheque :HG5{zP  
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请付票款||清付票款to pay a cheque||to honour a cheque 6)~J5Fb  
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支票退票to dishonour a cheque 96 !e:TU  
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拒付支票to refuse a cheque j-j,0!T~b  

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拒付支票to stop payment of a cheque 73OYHp_j  
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提示要求付款to present for payment n:wZL&ZV0  
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见票即付持票人payable to bearer oaJnLd90W  
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支付指定人payable to order bR}{xHe  
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已过期||无效out of date||stale kX^Y{73  
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请给出票人R/D||refer to drawer &p2fMVWJ7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Mli`[8@(  
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文字与数字不一致words and figures differ u:0M,Ye  
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支票 y`OL^D4  
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时间已过account closed 5#v|t\ {  
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时间已过effects not cleared tM$w0Cj  
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停止付款payment stopped CI )89`  
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支票毁损cheque mutilated EhOy<f[4W  
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汇款||寄钱to remit||to send money x(Us O}  
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寄票供取款||支票支付to send a cheque for payment tJQ
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寄款人a remitter m*d {pX  
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收款人a remittee 5Cp6$V|/kv  
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国外汇票foreign Bill 2)A% 'Akf  
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国内汇票inland Bill #xM
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跟单汇票documentary bill ?J<V-,i  
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空头汇票accommodation bill \D9J!K82  
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原始汇票original bill i58&o@.H<u  
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改写||换新票据renewed bill V6:S<A   
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即期汇票sight bill||bill on demand XA&Vtgu  
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…days after date||…days after date…日后付款 7wivu*0  
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…months after date||…months after date…月后付款 ; S
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见票后…日付款…days after sight||…days sight Ej\Me  
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见票后…月付款…months after sight||…months sight B<99-7x3  
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同组票据set of bills A#yZh\#  

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单张汇票sola of exchange||sole of exchange 3Kx&+  
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远期汇票usance bill||bill at usance FO"sE`  
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长期汇票long bill yHXQCWY{8;  
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短期汇票short bill ^^9O9
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逾期汇票overdue bill .T>^bLuFy  
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宽限日期days of grace #FZoi:'Q  
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电汇telegraphic transfer （T.T） r1jsw j%7  
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邮汇postal order||postal note （Am.）||post office order||money order F['<;}  
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本票promissory note （P/N） ;Y^ .SR"  
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押汇负责书||押汇保证书letter of hypothecation \#hp,XV>  
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副保||抵押品||付属担保物collateral security RT~6#Caf  
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担保书trust receipt||letter of indemnity Ec/-f`8  
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承兑||认付acceptance Z8vR/  
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单张承兑general acceptance }#Q?\  
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有条件承兑qualified acceptance Q+ogVvMq>  
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附条件认付conditional acceptance q=J8SvSRl  
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部分认付partial acceptance   HC $rC"f