[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。   [B#XA}w  
会计报表statement of account $Yt |XT+!&  
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往来帐目account current Q{
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现在往来帐||存款额current accout {KNaJ/:>W  
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销货帐account sales hqvhnqQk  
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共同计算帐项joint account D[/fs`XES  
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未决帐项outstanding account ]JjS$VMauX  
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贷方帐项credit account||creditor account .DhI3'Jrl  
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借方帐项debit account||debtor account 9?H$0xZV  
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应付帐||应付未付帐account payable 5G}4z>-]F)  
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应收帐||应收未收帐account receivable 3p=X v%xd  
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新交易||新帐new account R%WY!I8C  
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未决帐||老帐old account $&as5z8  
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现金帐cash account <{kPa_`'  
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流水帐running account LL#REK|lm8  
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暂记帐||未定帐suspense account tn5%zJ#+  
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过期帐||延滞帐overdue account||pastdue account 7%Y`j/  
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杂项帐户sundry account D.a>i ?W  
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详细帐单||明细表detail account kEDpF 26!  
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呆帐bad account JY"jj}H]|  
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会计项目title of account 3+
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会计薄||帐薄account-book .?45:Ey~g  
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营业报告书||损益计算表account of budiness||business report OS z71;j  
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借贷细帐||交验帐account rendered *BsK6iV b  
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明细帐account stated 8%9 C<+.R  
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与…银行开立一户头to open an account with I){4 MoH.  
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与…银行建立交易to keep account with &D<R;>iI  
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继续记帐to keep account WE) *~5  
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与…有交易to have an account with hN3FH#YO  
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作成会计帐||有往来帐项to make out an account with G8av5zR  
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清算||清理债务to make up an account ,jY:@<n  
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清洁帐目||与…停止交易to close ones account with t%}<S~"  
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结帐to close an account aKj| gwo!  
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清理未付款to ask an account||to demand an account &ksuk9M  
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结清差额to balance the account with ;I4vPh5Q  
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清算to settle an account||to liquidate an account||to square an account 6|eqQ+(A  
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审查帐目||监查帐目to audit an account GQbr}xX.#  
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检查帐目to examine an account V#EL
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转入A的帐户to charge the amount to As account  R0Vt_7  
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以计帐方式付款to pay on account yI^Yh{  
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代理某人||为某人on ones account||on account of one #Pg#\v|7#>  

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为自己计算||独立帐目on ones own account E*YmHJ:k  
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由某人收益并负风险on ones account and risk||for ones account and risk a}@b2Wc*  
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由某人负担for ones account||for account of one Wr[
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按某人指示||列入某人帐户by order and for account of one +^BThrB  
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列入5月份帐目for May account 8ae`V!5  
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编入某中帐项下to pass to the account of||to place to the account of "pDU v^ie  
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寄出清算书to send in an account||to send in render an account 8|Tqk,/pD  
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支票薄cheque book C|]c#X2t3  
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支票陈票人cheque drawer PY.HZ/ #d  
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持票人cheque holder ft/k-64  
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不记名支票cheque to bearer||bearer cheque ]2-Qj)mZ]  
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记名支票||认人支票cheque to order 1HO;~NJ]m  
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到期支票antedated cheque f ExFpR,`  
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未到期支票postdated cheque al#(<4sJ  
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保付支票certified cheque LHtO|Utn(  
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未获兑现支票，退票returned cheque MZ%J ]
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横线支票crossed cheque q2#Ebw%]  
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普通横线general crossing f/L8usBXq  
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特别横线special crossing G!`%.tH  
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空白支票blank cheque dZ"}wKbO  
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失效支票，过期支票stale cheque VXCB.C"  
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普通支票open cheque )[Rwc#PA;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #l>r9Z71  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )%/ Ni^  
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支票换现金||兑现to cash a cheque n{|j#j  
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清理票款to clear a cheque Z3zD4-p$_  
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保证兑现to certify a cheque c9g
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填写支票数额to fill up a cheque JWu0
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支票上划线to cross a cheque e}gGl<((g  
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开发支票to make out a cheque 3-y2i/4}$  
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签发支票，开立支票to draw a cheque||to issue a cheque !K.)Qr9V  
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透支支票to overdraw a cheque 5[6{
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背书支票to endorse a cheque \Vj7%ph  
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请付票款||清付票款to pay a cheque||to honour a cheque Ux);~P`/o  
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支票退票to dishonour a cheque !{r@ H+Kf  
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拒付支票to refuse a cheque G`
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拒付支票to stop payment of a cheque  #
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提示要求付款to present for payment :Mu]*N  
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见票即付持票人payable to bearer e&pt[W}X%u  
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支付指定人payable to order T  ^`R  
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已过期||无效out of date||stale XJ 1<!tl  
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请给出票人R/D||refer to drawer %vWh1-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C/z0/mk  
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文字与数字不一致words and figures differ Tm
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支票 WD'[|s\  
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时间已过account closed MM/D5g  
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更改处应加盖印章alterations require initials >~* w  
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时间已过effects not cleared ":Ll.=!  
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停止付款payment stopped ]n&Eb8 8  
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支票毁损cheque mutilated v^Pjvv=  
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汇款||寄钱to remit||to send money $n9Bp'<  
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寄票供取款||支票支付to send a cheque for payment &-M}:'
  
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寄款人a remitter ;=E!xfp5U  
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收款人a remittee ? LA`v_  
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国外汇票foreign Bill <aGfQg|554  
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国内汇票inland Bill EnnE @BJ"  
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跟单汇票documentary bill H mZ *  
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空头汇票accommodation bill zY&/^^y  
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原始汇票original bill s'yT}XQ;r  
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改写||换新票据renewed bill o!>h Q#h  
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即期汇票sight bill||bill on demand IIIP<nyc  
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…days after date||…days after date…日后付款 TW5Pt{X=f  
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…months after date||…months after date…月后付款 iW,fKXuo&y  
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见票后…日付款…days after sight||…days sight u[G`_Y{=EM  
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见票后…月付款…months after sight||…months sight "0]s|ys6<  
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同组票据set of bills nYbI =_-  
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单张汇票sola of exchange||sole of exchange "D1u2>(  
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远期汇票usance bill||bill at usance nht?58  
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长期汇票long bill
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短期汇票short bill T\b-<Xle  
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逾期汇票overdue bill }G53"  
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宽限日期days of grace ,wPvv(b]a  
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电汇telegraphic transfer （T.T） O/1:2G/`  
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邮汇postal order||postal note （Am.）||post office order||money order ?@YABl  
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本票promissory note （P/N） ' zz^!@  
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押汇负责书||押汇保证书letter of hypothecation `y0u(m5  
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副保||抵押品||付属担保物collateral security Gw1Rp  
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担保书trust receipt||letter of indemnity y13Y,cz~B  
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承兑||认付acceptance On*pI37(\  
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单张承兑general acceptance -J'0qN!  
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有条件承兑qualified acceptance A-*y[/  
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附条件认付conditional acceptance Y6:b  
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部分认付partial acceptance   I3, 0vnE@