[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。   M.W X&;>  
会计报表statement of account 3U[O :  
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往来帐目account current BI1M(d#1L"  
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现在往来帐||存款额current accout Y6` xb`  
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销货帐account sales %5o2I_Cjz  
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共同计算帐项joint account .WSyL  
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未决帐项outstanding account Y t(D  
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贷方帐项credit account||creditor account U0x A~5B  
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借方帐项debit account||debtor account spEdq}  
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应付帐||应付未付帐account payable ^HKXm#vAB  
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应收帐||应收未收帐account receivable "Xq_N4  
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新交易||新帐new account >jm(2P(R   
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未决帐||老帐old account wlS/(:02  
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现金帐cash account E~!$&9\  
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流水帐running account >F/^y O  
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暂记帐||未定帐suspense account {bj!]j
 
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过期帐||延滞帐overdue account||pastdue account PR:k--)D  
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杂项帐户sundry account _CwTe=K}  
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详细帐单||明细表detail account 5pQpzn=  
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呆帐bad account Qqm?%7A1  
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会计项目title of account c_8&4  
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会计薄||帐薄account-book qng ~,m  
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营业报告书||损益计算表account of budiness||business report !~#zd]0x;  
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借贷细帐||交验帐account rendered sd%j&Su#4  
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明细帐account stated IJ^~,+  
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与…银行开立一户头to open an account with kx,.)qKk  
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与…银行建立交易to keep account with <4}m:  
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继续记帐to keep account !XPjRdq  
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与…有交易to have an account with e]4$H.dP  
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作成会计帐||有往来帐项to make out an account with ?I+L  
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清算||清理债务to make up an account hGtz[u#p  
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清洁帐目||与…停止交易to close ones account with f-%M~:  
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结帐to close an account >wW{$  
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清理未付款to ask an account||to demand an account Oe5rRQ$O  
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结清差额to balance the account with <>HtXn/  
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清算to settle an account||to liquidate an account||to square an account ciS +.%7  
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审查帐目||监查帐目to audit an account SBxpJ sW>  
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检查帐目to examine an account wgFX')l:  
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转入A的帐户to charge the amount to As account KA2>[x2  
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以计帐方式付款to pay on account ]0UYxv%]  
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代理某人||为某人on ones account||on account of one N< Sl88+U  
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为自己计算||独立帐目on ones own account 50
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由某人收益并负风险on ones account and risk||for ones account and risk _=HaE&  
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由某人负担for ones account||for account of one wUaWF$~y  
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按某人指示||列入某人帐户by order and for account of one C3'xU`=7  
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列入5月份帐目for May account w"{DL N[Qw  
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编入某中帐项下to pass to the account of||to place to the account of t=B1yvE"  
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寄出清算书to send in an account||to send in render an account Ch]d\GM  
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支票薄cheque book 35l%iaj]G5  
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支票陈票人cheque drawer ),yar9C  
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持票人cheque holder *v%y;^{k[/  
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不记名支票cheque to bearer||bearer cheque y'm!h?8  
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记名支票||认人支票cheque to order u\Cf@}5(  
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到期支票antedated cheque m[eqTh4*  
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未到期支票postdated cheque JlYZ\  
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保付支票certified cheque 6FzB-],  
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未获兑现支票，退票returned cheque bk d`7(r  
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横线支票crossed cheque 2VRGTx  
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普通横线general crossing %>$<s<y  
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特别横线special crossing OK]
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空白支票blank cheque ~5+RK16  
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失效支票，过期支票stale cheque t~(jA9n  
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普通支票open cheque 94-BcN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9 " q-Bb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges jh o A6I  

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支票换现金||兑现to cash a cheque %]Z4b;W[Y  
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清理票款to clear a cheque -g~+9/;n  
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保证兑现to certify a cheque jn5xYKv  
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填写支票数额to fill up a cheque &MSU<S?1  
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支票上划线to cross a cheque ^+76^*0  
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开发支票to make out a cheque Y_CVDKdcY  
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签发支票，开立支票to draw a cheque||to issue a cheque S-Y{Vi"2  
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透支支票to overdraw a cheque wGti|7Tu*  
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背书支票to endorse a cheque  ARu_S B  
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请付票款||清付票款to pay a cheque||to honour a cheque RU~na/3  
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支票退票to dishonour a cheque nNCR5&,q  
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拒付支票to refuse a cheque y[XD=j  
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拒付支票to stop payment of a cheque 1)= H2
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提示要求付款to present for payment 9Q1%+zjjMq  
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见票即付持票人payable to bearer @m5J%8>k  
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支付指定人payable to order b;VI
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已过期||无效out of date||stale \)dp  
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请给出票人R/D||refer to drawer \uTlwS  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Wq3PN^  
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文字与数字不一致words and figures differ m ^oG9&";  
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支票 D N!V".m`J  
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时间已过account closed jP<6J(  
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更改处应加盖印章alterations require initials O h e^{:  
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时间已过effects not cleared yreH/$Ou8  
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停止付款payment stopped F7<M{h5s  
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支票毁损cheque mutilated IsT}T}p,t  
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汇款||寄钱to remit||to send money (;g/
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寄票供取款||支票支付to send a cheque for payment r
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寄款人a remitter 4%}iKoT   
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收款人a remittee I[A<e]uK  
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国外汇票foreign Bill |9i [*]  
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国内汇票inland Bill IRLAsb3  
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跟单汇票documentary bill w?_'sP{pd  
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空头汇票accommodation bill PQi(Oc  
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原始汇票original bill ,W'P8C  
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改写||换新票据renewed bill guCCu2OTA%  
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即期汇票sight bill||bill on demand ',+Zqog92  
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…days after date||…days after date…日后付款 |d\1xTBLp  
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…months after date||…months after date…月后付款 %IIFLl
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见票后…日付款…days after sight||…days sight Qo]qs+  
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见票后…月付款…months after sight||…months sight _iA oNT!  
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同组票据set of bills r~|7paX!  
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单张汇票sola of exchange||sole of exchange [Tvdchl OC  
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远期汇票usance bill||bill at usance (bpxj3@R  
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长期汇票long bill @tRDKPh  
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短期汇票short bill hq&9S{E p  
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逾期汇票overdue bill m.gv
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宽限日期days of grace T'Jl,)"  
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电汇telegraphic transfer （T.T） %n,_^voE  
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邮汇postal order||postal note （Am.）||post office order||money order p9MJa[}V  
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本票promissory note （P/N） 05jjLM'e  
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押汇负责书||押汇保证书letter of hypothecation gTLBR  
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副保||抵押品||付属担保物collateral security Z;;A#h'%e  
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担保书trust receipt||letter of indemnity yKz%-6cpSl  
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承兑||认付acceptance 4`o<e)c3  
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单张承兑general acceptance Q^xk]~G$(  
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有条件承兑qualified acceptance )tS;g
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附条件认付conditional acceptance .Ep&O#  
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部分认付partial acceptance   $e u I