[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。   i[_(0P+Da  
会计报表statement of account % `Q
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往来帐目account current rQmDpoy
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现在往来帐||存款额current accout 8Na.H::cZ  
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销货帐account sales V"Cx5#\7C  
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共同计算帐项joint account Kny0 (  
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未决帐项outstanding account a ?D]]0%  
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贷方帐项credit account||creditor account X0:V5 e  
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借方帐项debit account||debtor account SEfRU`  
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应付帐||应付未付帐account payable LZ#=Ks  
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应收帐||应收未收帐account receivable ak,KHA6u  
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新交易||新帐new account o*MiKgQ&  
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未决帐||老帐old account |}7!'f\M  
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现金帐cash account )[S#:PP  
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流水帐running account TU6(Q,Yi|  
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暂记帐||未定帐suspense account Mp^%.m  
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过期帐||延滞帐overdue account||pastdue account (ec?_N0=  
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杂项帐户sundry account ATp7:Q  
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详细帐单||明细表detail account ^E*W B~  
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呆帐bad account ;,![Lar5L  
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会计项目title of account 4NT zK  
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会计薄||帐薄account-book $_CE!_G&)  
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营业报告书||损益计算表account of budiness||business report 23 j{bK  
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借贷细帐||交验帐account rendered x
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明细帐account stated MG)wVS<d_  
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与…银行开立一户头to open an account with {j i;~9'Q  
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与…银行建立交易to keep account with VN`T:!&  
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继续记帐to keep account q$FwO"dC  
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与…有交易to have an account with r2A%.bL#  
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作成会计帐||有往来帐项to make out an account with mi9BC9W(  
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清算||清理债务to make up an account )D\cm7WX^[  
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清洁帐目||与…停止交易to close ones account with y,&.<
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结帐to close an account T \%{zz_(  
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清理未付款to ask an account||to demand an account ^Q!qJav  
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结清差额to balance the account with &atT7m  
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清算to settle an account||to liquidate an account||to square an account rN6@=uB  
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审查帐目||监查帐目to audit an account S%KY%hUt  
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检查帐目to examine an account >C""T`5]  
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转入A的帐户to charge the amount to As account 4k' 2FkDA  
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以计帐方式付款to pay on account 0{|ib !  
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代理某人||为某人on ones account||on account of one 2w`kh=  
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为自己计算||独立帐目on ones own account I#(D.\P  
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由某人收益并负风险on ones account and risk||for ones account and risk q^}QwJw  
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由某人负担for ones account||for account of one j^A0[:2  
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按某人指示||列入某人帐户by order and for account of one zjd
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列入5月份帐目for May account ]D&$k P(  
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编入某中帐项下to pass to the account of||to place to the account of lPm'>,}Y  
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寄出清算书to send in an account||to send in render an account *g&[?y`UC  
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支票薄cheque book CD1}.h  
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支票陈票人cheque drawer p"ht|x  
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持票人cheque holder g<oSTAw  
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不记名支票cheque to bearer||bearer cheque 1R9hA7y&,/  
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记名支票||认人支票cheque to order +#O?a`f  
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到期支票antedated cheque 5~4I.+~8  
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未到期支票postdated cheque <QTu"i  
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保付支票certified cheque i{PRj kR  
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未获兑现支票，退票returned cheque ^sd+s ~xx  
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横线支票crossed cheque vp &jSfQ^  
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普通横线general crossing r|cl6s!P  
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特别横线special crossing :h0as!2@dp  
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空白支票blank cheque :1eI"])(  
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失效支票，过期支票stale cheque }b2U o&][  
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普通支票open cheque n'73DApW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KM< +9`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a-x8LfcbF  
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支票换现金||兑现to cash a cheque XJ?|
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清理票款to clear a cheque NS-u,5Jt  
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保证兑现to certify a cheque s2_j@k?%  
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填写支票数额to fill up a cheque MG[?C2KA/  
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支票上划线to cross a cheque (k6=o';y  
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开发支票to make out a cheque u3Z*hs)Z%  
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签发支票，开立支票to draw a cheque||to issue a cheque Zg5@l3w  
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透支支票to overdraw a cheque G'

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背书支票to endorse a cheque K7M7T5<  
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请付票款||清付票款to pay a cheque||to honour a cheque 9Vxsv*OR,  
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支票退票to dishonour a cheque aN).G1  
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拒付支票to refuse a cheque yb* SD!  
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拒付支票to stop payment of a cheque ?q7VB  
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提示要求付款to present for payment 6?+bi\6  
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见票即付持票人payable to bearer pJ6bX4QnDX  
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支付指定人payable to order nrUrMnlg  
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已过期||无效out of date||stale 0jrcXN~  
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请给出票人R/D||refer to drawer JZD27[b
 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tJUMLn?  
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文字与数字不一致words and figures differ CP7Zin1S/w  
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支票 b^
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时间已过account closed NrgN{6u;  
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更改处应加盖印章alterations require initials NqkR R$O  
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时间已过effects not cleared MGX,JW>L  
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停止付款payment stopped kzLj1Ix2  
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支票毁损cheque mutilated KVtnz  
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汇款||寄钱to remit||to send money 5EFow-AH  
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寄票供取款||支票支付to send a cheque for payment zST#X}  
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寄款人a remitter #ZCgpg$wM  

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收款人a remittee O Z![9l  
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国外汇票foreign Bill *ErTDy(   
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国内汇票inland Bill #8;^ys1f  
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跟单汇票documentary bill |]+m<Dpyr2  
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空头汇票accommodation bill >^|\wy  
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原始汇票original bill MukPY2[Am  
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改写||换新票据renewed bill &oTSff>p}  
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即期汇票sight bill||bill on demand X]C-y,r[M  
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…days after date||…days after date…日后付款 K+ufcct  
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…months after date||…months after date…月后付款 oF]0o`U&a  
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见票后…日付款…days after sight||…days sight l= ~]MSwY  
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见票后…月付款…months after sight||…months sight COJqVC(#  
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同组票据set of bills +s1+;VUs3  
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单张汇票sola of exchange||sole of exchange 3|9)A+,#  
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远期汇票usance bill||bill at usance {Swo u>X4  
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长期汇票long bill _P,fJ`w  
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短期汇票short bill s67$tlV  
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逾期汇票overdue bill si3i#l&.b_  
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宽限日期days of grace [#3:CDT  
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电汇telegraphic transfer （T.T） !
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邮汇postal order||postal note （Am.）||post office order||money order hLx*$Z>  
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本票promissory note （P/N） i
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押汇负责书||押汇保证书letter of hypothecation j1**Ch/  
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副保||抵押品||付属担保物collateral security gJvc<]W8!  
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担保书trust receipt||letter of indemnity '["Y;/>  
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承兑||认付acceptance i,;Q  
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单张承兑general acceptance ^Ud`2 OW;2  
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有条件承兑qualified acceptance RoJ&dK  
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附条件认付conditional acceptance G=yQYsC$  
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部分认付partial acceptance   jW
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