[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。   |-~b$nUe  
会计报表statement of account [Ja)<!]<  
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往来帐目account current ^I]LoG:  
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现在往来帐||存款额current accout )
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销货帐account sales 60xa?8<cg  
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共同计算帐项joint account {DU"]c/S  
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未决帐项outstanding account ,Z^Ca15z  
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贷方帐项credit account||creditor account W7t >&3l  
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借方帐项debit account||debtor account `)T&~2n
 
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应付帐||应付未付帐account payable <0#^7Z  
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应收帐||应收未收帐account receivable R~)ybf{  
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新交易||新帐new account ^K+:C;Q|  
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未决帐||老帐old account _K'7(d0z  
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现金帐cash account qe?Qeh(!X  
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流水帐running account !siWEzw  
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暂记帐||未定帐suspense account `?"6l5d.]  
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过期帐||延滞帐overdue account||pastdue account gyev5txn  
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杂项帐户sundry account Zsj`F9*e  
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详细帐单||明细表detail account ]!Ou e_-;  
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呆帐bad account K*Ks" Vx  
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会计项目title of account [ ny6W9  
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会计薄||帐薄account-book E"qFXA>  

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营业报告书||损益计算表account of budiness||business report ;hHi@Z9  
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借贷细帐||交验帐account rendered c?E{fD"Fc3  
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明细帐account stated <+v{GF#R  
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与…银行开立一户头to open an account with HC*?DJ,  
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与…银行建立交易to keep account with 28I^$> [  
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继续记帐to keep account wTc)S6%7  
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与…有交易to have an account with B^v8,;jZT  
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作成会计帐||有往来帐项to make out an account with 5B4Ssrs5W~  
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清算||清理债务to make up an account eiVC"0-c}  
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清洁帐目||与…停止交易to close ones account with -NJ!g/ >mM  
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结帐to close an account Qzv
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清理未付款to ask an account||to demand an account Xf[kI  
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结清差额to balance the account with IxZb$h[  
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清算to settle an account||to liquidate an account||to square an account 2,q}Nq  
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审查帐目||监查帐目to audit an account ').}Nz  
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检查帐目to examine an account i%m"@7.kk  
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转入A的帐户to charge the amount to As account -a,-J]d0+  
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以计帐方式付款to pay on account *iBTI+"]  
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代理某人||为某人on ones account||on account of one W!Hm~9fz  
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为自己计算||独立帐目on ones own account Q/uwQo/  
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由某人收益并负风险on ones account and risk||for ones account and risk NX`*%K  
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由某人负担for ones account||for account of one c0B|F  
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按某人指示||列入某人帐户by order and for account of one (~CLn;'  
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列入5月份帐目for May account z%MW!x  
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编入某中帐项下to pass to the account of||to place to the account of ]8 q3>  
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寄出清算书to send in an account||to send in render an account I2nF-JzD2a  
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支票薄cheque book ~gB>) ]  
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支票陈票人cheque drawer a=M\MZK>  
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持票人cheque holder b Q]/?cCYV  
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不记名支票cheque to bearer||bearer cheque sR/b$j>i3  
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记名支票||认人支票cheque to order B
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到期支票antedated cheque ^Z:~91Tv-_  
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未到期支票postdated cheque gx%|Pgd  
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保付支票certified cheque ,"B+r6}EF  
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未获兑现支票，退票returned cheque =$]uoA  
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横线支票crossed cheque m=YU2!Mb  
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普通横线general crossing M)U{7c$c7  
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特别横线special crossing )I3NeKWz  
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空白支票blank cheque j$+nKc$  
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失效支票，过期支票stale cheque J>\B`E  
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普通支票open cheque p\<u6v ~ J  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M8tRjNWS?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rnF/H=I/  
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支票换现金||兑现to cash a cheque l g-X:Z .  
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清理票款to clear a cheque ia MUsa{  
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保证兑现to certify a cheque GSRVe/[  
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填写支票数额to fill up a cheque o}$EG  
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支票上划线to cross a cheque ROous4MG  
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开发支票to make out a cheque Vb= Mg  
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签发支票，开立支票to draw a cheque||to issue a cheque Zd')57{  
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透支支票to overdraw a cheque hX=A)73(  
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背书支票to endorse a cheque CL+}|7O(  
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请付票款||清付票款to pay a cheque||to honour a cheque tV{4"Ij9[  
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支票退票to dishonour a cheque ; JayoJ  
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拒付支票to refuse a cheque j
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拒付支票to stop payment of a cheque OUhqMVX9C  
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提示要求付款to present for payment 5) pj]S!]-  
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见票即付持票人payable to bearer Yi$vg  
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支付指定人payable to order Z|l qb=  
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已过期||无效out of date||stale % a@>_  
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请给出票人R/D||refer to drawer {M^3m5.^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !BOY@$Y  
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文字与数字不一致words and figures differ d\jPdA.a=  
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支票 "saUai4z  
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时间已过account closed v33dxZ'  
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更改处应加盖印章alterations require initials ,^eYlmT>6
 
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时间已过effects not cleared q@nP}Pv&5  
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停止付款payment stopped 'VlDh`<W  
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支票毁损cheque mutilated |ayVjqJ*  
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汇款||寄钱to remit||to send money %sX$nmi3  
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寄票供取款||支票支付to send a cheque for payment ;I}kQ!q  
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寄款人a remitter f-E("o  
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收款人a remittee NR5oIKP?  
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国外汇票foreign Bill E~gyy]8&  
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国内汇票inland Bill qCqFy#Ms\  
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跟单汇票documentary bill 8_tK4Pw
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空头汇票accommodation bill <\pfIJr$  
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原始汇票original bill UmclTGn  
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改写||换新票据renewed bill nEkR1^30  
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即期汇票sight bill||bill on demand  w$`5g  
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…days after date||…days after date…日后付款 }C>{uXv  
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…months after date||…months after date…月后付款 nC}6B).el  
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见票后…日付款…days after sight||…days sight CCWg{*og  
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见票后…月付款…months after sight||…months sight E8n)}[k!0  
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同组票据set of bills 6^"=dn6
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单张汇票sola of exchange||sole of exchange -:Ia^{YN  
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远期汇票usance bill||bill at usance q&/Yg,p\  
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长期汇票long bill j  S?xk  
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短期汇票short bill <Gt2(;  
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逾期汇票overdue bill ;r>snJ=M  
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宽限日期days of grace L}}y'^(  
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电汇telegraphic transfer （T.T） bD[!/'4eJ  
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邮汇postal order||postal note （Am.）||post office order||money order GA?87N  
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本票promissory note （P/N） f"9q^  
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押汇负责书||押汇保证书letter of hypothecation =ZDAeVz3w  
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副保||抵押品||付属担保物collateral security "ajj
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担保书trust receipt||letter of indemnity +[R/=$  
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承兑||认付acceptance F8uNL)gKj)  
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单张承兑general acceptance B';6r4I-  
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有条件承兑qualified acceptance *3&fqBg  
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附条件认付conditional acceptance *=wYuJ#  
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部分认付partial acceptance  
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