[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。   Q4_+3-g<7L  
会计报表statement of account Dm1;mRS+  
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往来帐目account current "mnWqRpX  
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现在往来帐||存款额current accout a r#p7N  
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销货帐account sales )jK"\'cK  
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共同计算帐项joint account Y#_,Ig5.  
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未决帐项outstanding account }Lx?RU+@=  
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贷方帐项credit account||creditor account *]fBd<(8  
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借方帐项debit account||debtor account /'IO
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应付帐||应付未付帐account payable ]&1Kz 2/  
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应收帐||应收未收帐account receivable 15_OtK  
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新交易||新帐new account (b Q1,y  
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未决帐||老帐old account W6D|Rr.q  
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现金帐cash account 7_taqcj  
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流水帐running account }.Ht=E]  
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暂记帐||未定帐suspense account nnX,_5s  
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过期帐||延滞帐overdue account||pastdue account ahA21W`k  
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杂项帐户sundry account

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详细帐单||明细表detail account nVV>;e[  
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呆帐bad account `:!mPNW#  
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会计项目title of account uPc}a3'?  
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会计薄||帐薄account-book N"/jn_>+j  
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营业报告书||损益计算表account of budiness||business report R)d1]k8  
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借贷细帐||交验帐account rendered s~$ZTzV  
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明细帐account stated I}Uj"m`>  
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与…银行开立一户头to open an account with .'JO7of  
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与…银行建立交易to keep account with yEIM58
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继续记帐to keep account "n3r,  
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与…有交易to have an account with ,%7>%*nhk  
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作成会计帐||有往来帐项to make out an account with "1|n]0BF  
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清算||清理债务to make up an account p&dpDJ?d:=  

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清洁帐目||与…停止交易to close ones account with UngDXD )  
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结帐to close an account v&Xsyb0CaM  
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清理未付款to ask an account||to demand an account Em8q1P$tm>  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account -Uj)6PzGu  
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审查帐目||监查帐目to audit an account fNR2(8;}  
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检查帐目to examine an account oA/[>\y  
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转入A的帐户to charge the amount to As account \tR](, /  
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以计帐方式付款to pay on account 3XykIj1  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account Nk JOD3>U  
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由某人收益并负风险on ones account and risk||for ones account and risk ,s ` y  
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由某人负担for ones account||for account of one nR%ey"  
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按某人指示||列入某人帐户by order and for account of one g2RrBK,  
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列入5月份帐目for May account |.#G G7F^S  
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编入某中帐项下to pass to the account of||to place to the account of ?T1vc  
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寄出清算书to send in an account||to send in render an account [,bra8f[C  

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支票薄cheque book "1P[D'HV4|  
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支票陈票人cheque drawer #}p@+rkg2  
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持票人cheque holder )5[OG7/g  
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不记名支票cheque to bearer||bearer cheque [%c5MQ?H  
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记名支票||认人支票cheque to order ^7Rc\  
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到期支票antedated cheque y3 "+4e  
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未到期支票postdated cheque 9u;/l#?@T  
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保付支票certified cheque PX - PVW  
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未获兑现支票，退票returned cheque [gDl<6
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横线支票crossed cheque ]
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普通横线general crossing l4>c  
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特别横线special crossing gtnu/Q  
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空白支票blank cheque aHdQi,=z  
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失效支票，过期支票stale cheque q?qH7={,eu  
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普通支票open cheque dJe 3DW :  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {rwT
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B1A:}#  
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支票换现金||兑现to cash a cheque v o4U%  
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清理票款to clear a cheque ?E<9H/  
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保证兑现to certify a cheque i{16&4 '  
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填写支票数额to fill up a cheque -L<FVB  
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支票上划线to cross a cheque E*IP#:R  
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开发支票to make out a cheque 0m=57c$O  
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签发支票，开立支票to draw a cheque||to issue a cheque JypP[yQ  
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透支支票to overdraw a cheque ;TS%e[lFhQ  
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背书支票to endorse a cheque x}nBUq:  
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请付票款||清付票款to pay a cheque||to honour a cheque !_ QT{H  
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支票退票to dishonour a cheque RRB=JP{r  
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拒付支票to refuse a cheque Nh_\{ &r  
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拒付支票to stop payment of a cheque iB"ji4[z  
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提示要求付款to present for payment R:YV
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见票即付持票人payable to bearer cS7\,/4S  
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支付指定人payable to order @R50M (@W  
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已过期||无效out of date||stale "q+Z*  
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请给出票人R/D||refer to drawer 05T?c{ ;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R|M]mwa^w  
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文字与数字不一致words and figures differ ; Z7!BU  
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支票 U\H[.qY-  
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时间已过account closed } SWp~3P  
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更改处应加盖印章alterations require initials 1b3k|s4   
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时间已过effects not cleared heou\;GI"  
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停止付款payment stopped TG$#aX\'  
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支票毁损cheque mutilated G`O*A
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汇款||寄钱to remit||to send money hQ<7k'V  
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寄票供取款||支票支付to send a cheque for payment 06^
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寄款人a remitter Jk>vn+q8P^  
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收款人a remittee B;(U?gC  
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国外汇票foreign Bill &Ril[siw  
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国内汇票inland Bill ?j/FYi  
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跟单汇票documentary bill s,#We} bv  
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空头汇票accommodation bill ;&6 {c  
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原始汇票original bill d~~, 5E  
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改写||换新票据renewed bill :<zIWje  
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即期汇票sight bill||bill on demand 7!c LTq  
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…days after date||…days after date…日后付款 ``jNj1t{}  
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…months after date||…months after date…月后付款 M;<!C%K>  
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见票后…日付款…days after sight||…days sight i!}k5k*Z  
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见票后…月付款…months after sight||…months sight Hj r'C?[  
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同组票据set of bills !gW`xVGv  
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单张汇票sola of exchange||sole of exchange FCNYfjB%  
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远期汇票usance bill||bill at usance W;I{4ed6  
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长期汇票long bill I ==)a6^
 
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短期汇票short bill J@/4CSCR]  
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逾期汇票overdue bill kbb!2`F!%  
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宽限日期days of grace 1 jB0gNe  
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电汇telegraphic transfer （T.T） 79>x/jZka  
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邮汇postal order||postal note （Am.）||post office order||money order 3G4WKg.^  
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本票promissory note （P/N） el5Pe{j'  
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押汇负责书||押汇保证书letter of hypothecation  &_Cc  
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副保||抵押品||付属担保物collateral security Bv~^keuj3t  
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担保书trust receipt||letter of indemnity geK;r0(f  
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承兑||认付acceptance Cu%BU}(  
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单张承兑general acceptance o0No"8DnjH  
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有条件承兑qualified acceptance r+%3Y:dZE  
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附条件认付conditional acceptance
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部分认付partial acceptance   gLt6u|0q