[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。   NG
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会计报表statement of account Fnb2.R'+  
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往来帐目account current X\\7$  
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现在往来帐||存款额current accout |CIC$2u  
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销货帐account sales SdJ/4&{ !  
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共同计算帐项joint account g?G+dnl/8  
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未决帐项outstanding account  9S1)U$  
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贷方帐项credit account||creditor account X}cZxlqc  
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借方帐项debit account||debtor account B4ZIURciGz  
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应付帐||应付未付帐account payable QA;!caNp  
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应收帐||应收未收帐account receivable ~AZWds(,N  
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新交易||新帐new account &:5\"b  
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未决帐||老帐old account iv&v8;B  
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现金帐cash account }uY!(4Rw  
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流水帐running account bKDA!R2  
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暂记帐||未定帐suspense account :5fAPK2r<  
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过期帐||延滞帐overdue account||pastdue account -&2B@]
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杂项帐户sundry account I97yt[,Yy  
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详细帐单||明细表detail account 28.~iw  
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呆帐bad account PU<PhuMd  
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会计项目title of account IiBD?}  
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会计薄||帐薄account-book p>vU?eF  
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营业报告书||损益计算表account of budiness||business report !
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借贷细帐||交验帐account rendered `o]g~AKX  
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明细帐account stated azQD >  
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与…银行开立一户头to open an account with FTc.]l
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与…银行建立交易to keep account with mE`kjmX{E  
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继续记帐to keep account k>x&Ip8p  
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与…有交易to have an account with J^R=dT!  
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作成会计帐||有往来帐项to make out an account with jls-@Wl  
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清算||清理债务to make up an account s,#>m*Rh  
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清洁帐目||与…停止交易to close ones account with W>-Et7&2  
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结帐to close an account 4_Dp+
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清理未付款to ask an account||to demand an account rZ8`sIWQt  
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结清差额to balance the account with cGjPxG;  
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清算to settle an account||to liquidate an account||to square an account : ]C~gc  
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审查帐目||监查帐目to audit an account p]3?g
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检查帐目to examine an account &b:1I7Cp*  
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转入A的帐户to charge the amount to As account wI(M^8F_Mf  
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以计帐方式付款to pay on account 21"1NJzP  
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代理某人||为某人on ones account||on account of one Jv^h\~*jH  
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为自己计算||独立帐目on ones own account #\ =FO>  
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由某人收益并负风险on ones account and risk||for ones account and risk (!:,+ *YY  
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由某人负担for ones account||for account of one 5aCgjA11  
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按某人指示||列入某人帐户by order and for account of one Z.Lc>
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列入5月份帐目for May account ?{[ v+t#  
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编入某中帐项下to pass to the account of||to place to the account of h'{ C[d  
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寄出清算书to send in an account||to send in render an account p ^w;
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支票薄cheque book ZpQ)IHA.  
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支票陈票人cheque drawer A PEE~  
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持票人cheque holder 1G^`-ri6  
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不记名支票cheque to bearer||bearer cheque W_"sM0 w  
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记名支票||认人支票cheque to order M/"I2m   
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到期支票antedated cheque I&x= ;   
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未到期支票postdated cheque gCB |DY  
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保付支票certified cheque vApIHI?-  
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未获兑现支票，退票returned cheque ;n*.W|Uph  
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横线支票crossed cheque :!WHFB o 8  
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普通横线general crossing f@wquG'  
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特别横线special crossing 1Y\DJ@lh  
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空白支票blank cheque XpB_N{v9w  
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失效支票，过期支票stale cheque @<hb6bo,N
 
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普通支票open cheque NvceYKp:  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6jD=F ^jw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G:<aB  
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支票换现金||兑现to cash a cheque UmP/h@8  
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清理票款to clear a cheque S6D KREO  
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保证兑现to certify a cheque zFfr .g;L  
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填写支票数额to fill up a cheque Hk3sI-XkA  
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支票上划线to cross a cheque 76{G'}B  
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开发支票to make out a cheque A?P_DA  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque }&J q}j  
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背书支票to endorse a cheque $%#!bV  
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请付票款||清付票款to pay a cheque||to honour a cheque YU'E@t5  
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支票退票to dishonour a cheque !pX>!&sb  
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拒付支票to refuse a cheque mCVFS=8V  
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拒付支票to stop payment of a cheque Yc?*dUV  
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提示要求付款to present for payment 4|DWOQ':  
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见票即付持票人payable to bearer 83#mB:^R  
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支付指定人payable to order 2BwO! Y[  
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已过期||无效out of date||stale Lp9E:D->  
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请给出票人R/D||refer to drawer cbTm'}R(G  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gg2(5FPP  
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文字与数字不一致words and figures differ Z7Hbj!d/Sz  
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支票 k!Y, 63V=  
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时间已过account closed p4Z(^+Aa  
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更改处应加盖印章alterations require initials }Zp,+U*"  
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时间已过effects not cleared k+*u/neh  
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停止付款payment stopped 6ik$B  
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支票毁损cheque mutilated J<lW<:!3]  
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汇款||寄钱to remit||to send money ~"A0Rs =  
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寄票供取款||支票支付to send a cheque for payment |I=T@1_D  
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寄款人a remitter -Lg Ei3m  
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收款人a remittee % ]U  
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国外汇票foreign Bill |V(0GB  
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国内汇票inland Bill XK vi=0B  
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跟单汇票documentary bill +w~oH=  
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空头汇票accommodation bill 'c~4+o4co  
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原始汇票original bill h@BY]80  
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改写||换新票据renewed bill (-co.  
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即期汇票sight bill||bill on demand -n;}n:wL  
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…days after date||…days after date…日后付款 fB,_9K5i  
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…months after date||…months after date…月后付款 {xB3S_,8  

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见票后…日付款…days after sight||…days sight `y0FY&y=  
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见票后…月付款…months after sight||…months sight nRY5xRvK  
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同组票据set of bills i6N',&jFU  
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单张汇票sola of exchange||sole of exchange P|> ~_$W  
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远期汇票usance bill||bill at usance DL.!G  
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长期汇票long bill uIrG*K  
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短期汇票short bill F5#YOc k&,  
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逾期汇票overdue bill 6@Y|"b  
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宽限日期days of grace ,2)6s\]/b  
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电汇telegraphic transfer （T.T） P }uOJVQ_  
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邮汇postal order||postal note （Am.）||post office order||money order 4`R(?  
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本票promissory note （P/N） ]
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押汇负责书||押汇保证书letter of hypothecation [trwBZ^D~  
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副保||抵押品||付属担保物collateral security yiI1x*^  
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担保书trust receipt||letter of indemnity +'w3 =2Bo  
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承兑||认付acceptance e~':(/%|5;  
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单张承兑general acceptance ?pZOeqqu$  
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有条件承兑qualified acceptance &8 x-o,  
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附条件认付conditional acceptance XSlGE9]AG  
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部分认付partial acceptance   8ITdS
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