[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。   v]{uxlh  
会计报表statement of account 6(J4IzZ  
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往来帐目account current M9s43XL(&  
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现在往来帐||存款额current accout Y%0d\
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销货帐account sales "\/^/vn?  
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共同计算帐项joint account hY=w|b=Y  
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未决帐项outstanding account rXY;m-  
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贷方帐项credit account||creditor account )>y k-  
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借方帐项debit account||debtor account (rr}Pv%yb  
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应付帐||应付未付帐account payable `k(u:yGK  
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应收帐||应收未收帐account receivable }3f BY@  
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新交易||新帐new account .!(,$'(@=  
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未决帐||老帐old account X"[dQ_o  
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现金帐cash account I?a8h`WS+  
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流水帐running account .Gizz</P~  
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暂记帐||未定帐suspense account + <Z+-  
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过期帐||延滞帐overdue account||pastdue account 'nRp}s1^[  
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杂项帐户sundry account c[SU
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详细帐单||明细表detail account * R%.a^R  
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呆帐bad account [?-]PZ  
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会计项目title of account jm[}M  
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会计薄||帐薄account-book 9"~9hOEct  
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营业报告书||损益计算表account of budiness||business report Rab#7Q16Q8  
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借贷细帐||交验帐account rendered Yi 6Nw+$  
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明细帐account stated Vt'L1Wr0v  
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与…银行开立一户头to open an account with !2z!8kI  
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与…银行建立交易to keep account with G]4OFz+  
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继续记帐to keep account X(]Zr  
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与…有交易to have an account with jeq:  
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作成会计帐||有往来帐项to make out an account with JkU1daTe  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with x`2| }AP(  
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结帐to close an account /Wu|)tx  
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清理未付款to ask an account||to demand an account L,?/'!xV  
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结清差额to balance the account with JO=1ivZl  
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清算to settle an account||to liquidate an account||to square an account H-I{-Fm  

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审查帐目||监查帐目to audit an account wAFW*rO5o  
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检查帐目to examine an account $*\L4<(  
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转入A的帐户to charge the amount to As account nX^1$')gp  
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以计帐方式付款to pay on account _w(ln9  
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代理某人||为某人on ones account||on account of one !%PWig-  
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为自己计算||独立帐目on ones own account @I-Lv5  
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由某人收益并负风险on ones account and risk||for ones account and risk bMKL1+y(  
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由某人负担for ones account||for account of one ` ;)ZGY\  
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按某人指示||列入某人帐户by order and for account of one bZ 443SG  
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列入5月份帐目for May account zj|WZ=1*Wp  
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编入某中帐项下to pass to the account of||to place to the account of Dyg?F )6  
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寄出清算书to send in an account||to send in render an account XYEv&-M`?w  

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支票薄cheque book mQ~:Y
  
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支票陈票人cheque drawer ^U[D4UM  
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持票人cheque holder #Q"O4 b:8  
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不记名支票cheque to bearer||bearer cheque 28.~iw  
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记名支票||认人支票cheque to order 3
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到期支票antedated cheque Ro(Zmk\t  
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未到期支票postdated cheque 5N[9 vW  
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保付支票certified cheque _nh[(F<hz  
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未获兑现支票，退票returned cheque 2
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横线支票crossed cheque J(4"S o_  
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普通横线general crossing ` |IUGz  
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特别横线special crossing 0+Ta%
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空白支票blank cheque j>
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失效支票，过期支票stale cheque bV8g|l-4(  
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普通支票open cheque r(d':LV  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .itw04Uru  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1f",}qe;  
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支票换现金||兑现to cash a cheque Bqma\1cgb  
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清理票款to clear a cheque 0TpK#OlI|c  
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保证兑现to certify a cheque |5Xq0nvCe  
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填写支票数额to fill up a cheque D %Xo&V[  
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支票上划线to cross a cheque .r*2|  
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开发支票to make out a cheque v
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签发支票，开立支票to draw a cheque||to issue a cheque I`NjqyTW  
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透支支票to overdraw a cheque `OSN\"\ad  
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背书支票to endorse a cheque a+n0|CvF  
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请付票款||清付票款to pay a cheque||to honour a cheque #U14-
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支票退票to dishonour a cheque FSND>\>  

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拒付支票to refuse a cheque 5{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 u i?  
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见票即付持票人payable to bearer ez|)ph7  
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支付指定人payable to order E 7{U|\  
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已过期||无效out of date||stale `x*Pof!Io  
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请给出票人R/D||refer to drawer iUN Ib
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .:F%_dS D  
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文字与数字不一致words and figures differ "]} bFO7C  
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支票 MDn ua  
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时间已过account closed gi1^3R[  
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更改处应加盖印章alterations require initials m+]K;}.}R  
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时间已过effects not cleared Po^?QVJ7  
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停止付款payment stopped \!.B+7t=I  
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支票毁损cheque mutilated KW pVw!  
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汇款||寄钱to remit||to send money YJT&{jYi  
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寄票供取款||支票支付to send a cheque for payment n FHUy9q  
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寄款人a remitter aC8} d  
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收款人a remittee z]_wjYn Z  
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国外汇票foreign Bill vc;$-v$&  
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国内汇票inland Bill 6H.0vN&  
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跟单汇票documentary bill 3nO]Ge"w'n  
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空头汇票accommodation bill c_$=-Khk  
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原始汇票original bill 'T*&'RQr  
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改写||换新票据renewed bill qZ}^;)a^  
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即期汇票sight bill||bill on demand _YhES-Ff  
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…days after date||…days after date…日后付款 U`(ee*}o  
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…months after date||…months after date…月后付款 1hY{k{+o  
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见票后…日付款…days after sight||…days sight g*AWE,%=|  
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见票后…月付款…months after sight||…months sight I3L<[-ZE  
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同组票据set of bills e8a+2.!&\  
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单张汇票sola of exchange||sole of exchange Wa Rw05r  
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远期汇票usance bill||bill at usance ,?%Zc$\LW  
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长期汇票long bill .W%)*&WH\  
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短期汇票short bill j3V -LnA  
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逾期汇票overdue bill xJ]
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宽限日期days of grace oLeq!K}re  
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电汇telegraphic transfer （T.T） |0b`fOS  
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邮汇postal order||postal note （Am.）||post office order||money order !*N@ZL&X  
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本票promissory note （P/N） \~$#1D1f  
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押汇负责书||押汇保证书letter of hypothecation f.$af4 u  
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副保||抵押品||付属担保物collateral security (hbyEQhF  
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担保书trust receipt||letter of indemnity JK5gQ3C[  
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承兑||认付acceptance \_f(M|  
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单张承兑general acceptance
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有条件承兑qualified acceptance jQB9
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附条件认付conditional acceptance b8 likP"T  
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部分认付partial acceptance   _w+
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