[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。   H'AN osv  
会计报表statement of account +\!.X_Ij  
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往来帐目account current O|Uz)Y94  
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现在往来帐||存款额current accout 4`O[U#?  
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销货帐account sales ~ l}f@@u  
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共同计算帐项joint account u(vZOf]jL  
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未决帐项outstanding account HZ3;2k  
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贷方帐项credit account||creditor account ]B>76?2W  
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借方帐项debit account||debtor account gIo\^ktW  
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应付帐||应付未付帐account payable "Enb   
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应收帐||应收未收帐account receivable l~Jd>9DwY  
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新交易||新帐new account x2v0cR"KL  
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未决帐||老帐old account V$ZclV2:Ih  
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现金帐cash account _X#Rv2a  
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流水帐running account ///Lg{ie  
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暂记帐||未定帐suspense account :k\#=u(
  
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过期帐||延滞帐overdue account||pastdue account }Xj25` x  
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杂项帐户sundry account I)mB]j  
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详细帐单||明细表detail account r w!jmvHE&  
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呆帐bad account C*mVM!D);!  
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会计项目title of account l 5-[ a  
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会计薄||帐薄account-book Jk*cuf`rq  
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营业报告书||损益计算表account of budiness||business report R!dC20IMvH  
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借贷细帐||交验帐account rendered #I=EYl=Vvi  
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明细帐account stated `=Ip>7T&  
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与…银行开立一户头to open an account with cK'g2S  
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与…银行建立交易to keep account with E`TZ:W]r,  
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继续记帐to keep account $!O@Z8B  
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与…有交易to have an account with l\Ozy  
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作成会计帐||有往来帐项to make out an account with `bQ_eRw}  
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清算||清理债务to make up an account ]ogifnwv  
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清洁帐目||与…停止交易to close ones account with LtRRX@qJw  
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结帐to close an account btg= # u  
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清理未付款to ask an account||to demand an account {
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结清差额to balance the account with %gm x47  
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清算to settle an account||to liquidate an account||to square an account wNi%u{T  
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审查帐目||监查帐目to audit an account e]1=&:eX#d  
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检查帐目to examine an account dSwfea_  
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转入A的帐户to charge the amount to As account 4(\1z6?D  
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以计帐方式付款to pay on account k1D7=&i  
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代理某人||为某人on ones account||on account of one #m|el@)  
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为自己计算||独立帐目on ones own account l]|&j`'O  
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由某人收益并负风险on ones account and risk||for ones account and risk N,w6  
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由某人负担for ones account||for account of one *4~7p4[  
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按某人指示||列入某人帐户by order and for account of one `_vPElQXZ#  

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列入5月份帐目for May account yHM29fEZk  
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编入某中帐项下to pass to the account of||to place to the account of <;i&-,  
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寄出清算书to send in an account||to send in render an account j 1'H|4  
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支票薄cheque book p,WBF  
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支票陈票人cheque drawer :xq^T  
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持票人cheque holder j,,#B4b  
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不记名支票cheque to bearer||bearer cheque /X R gsF  
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记名支票||认人支票cheque to order K~L"A]+  
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到期支票antedated cheque 17Q* <iCs  
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未到期支票postdated cheque k!@/|]3z  
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保付支票certified cheque u*;53 43  
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未获兑现支票，退票returned cheque -JF|770i  
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横线支票crossed cheque CQY/q@7  

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普通横线general crossing ;Wr,VU]  
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特别横线special crossing -p!KsU  
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空白支票blank cheque skP_us~  
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失效支票，过期支票stale cheque tT#Q`c
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普通支票open cheque yxQAO_C  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3S2'JOTY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y<.!TULa_  
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支票换现金||兑现to cash a cheque `oz7Q(`  
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清理票款to clear a cheque =,]J"n8|v  
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保证兑现to certify a cheque A>
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填写支票数额to fill up a cheque d=KOV;~);  
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支票上划线to cross a cheque lqCn5|S]  
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开发支票to make out a cheque :{ T#M$T  
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签发支票，开立支票to draw a cheque||to issue a cheque E$>e< T  
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透支支票to overdraw a cheque uY~A0I5Z  
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背书支票to endorse a cheque ed*AU,^@v  
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请付票款||清付票款to pay a cheque||to honour a cheque Xh/av[Q  
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支票退票to dishonour a cheque K)@}Ok"#\4  
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拒付支票to refuse a cheque %$xFnGb  
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拒付支票to stop payment of a cheque 9p4U\hx  
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提示要求付款to present for payment ;#i$0~lRl  
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见票即付持票人payable to bearer Z5[:Zf?h7J  
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支付指定人payable to order X E*bRTEw  
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已过期||无效out of date||stale 'e64%t  
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请给出票人R/D||refer to drawer Sg>0P*K@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E57{*C  
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文字与数字不一致words and figures differ f;H#TSJ  
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支票 >1G*ya)  
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时间已过account closed ]GPJ(+5  
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更改处应加盖印章alterations require initials /.YAFH|i)"  
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时间已过effects not cleared qK vr*xlC  
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停止付款payment stopped <Iyot]E  
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支票毁损cheque mutilated ~!:Sp_y  
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汇款||寄钱to remit||to send money w1@b5 -  
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寄票供取款||支票支付to send a cheque for payment f

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寄款人a remitter t_>bTcsU  
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收款人a remittee Hn9F gul&  
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国外汇票foreign Bill xJ2O4ob  
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国内汇票inland Bill Yl&tkSw46  
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跟单汇票documentary bill Awa|rIM  
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空头汇票accommodation bill w~$c= JO#  
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原始汇票original bill |ON&._`LH  
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改写||换新票据renewed bill C^/ -lc  
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即期汇票sight bill||bill on demand Vq D[G<|9T  
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…days after date||…days after date…日后付款 [Y22Wi  
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…months after date||…months after date…月后付款 *U;4t/(  
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见票后…日付款…days after sight||…days sight \-Iny=$  
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见票后…月付款…months after sight||…months sight ` URSv,(  
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同组票据set of bills HQ^9[HN.  
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单张汇票sola of exchange||sole of exchange RDs,sj/Y9?  
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远期汇票usance bill||bill at usance `*e4m  
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长期汇票long bill DeOXM=&z  
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短期汇票short bill C(-[ Y!  
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逾期汇票overdue bill $d'CBsu|<  
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宽限日期days of grace :3*`IB !  

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电汇telegraphic transfer （T.T） x N6?yr  
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邮汇postal order||postal note （Am.）||post office order||money order #hIEEkCp +  
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本票promissory note （P/N） ~\2;i]|  
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押汇负责书||押汇保证书letter of hypothecation dIma
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副保||抵押品||付属担保物collateral security P"b8!k?   
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担保书trust receipt||letter of indemnity ri:,q/-  
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承兑||认付acceptance #+$ zE#je  
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单张承兑general acceptance CA/ -Gb  
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有条件承兑qualified acceptance #00D?nC  
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附条件认付conditional acceptance [P{a_(
 
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部分认付partial acceptance   %y
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