[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。   a
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会计报表statement of account (7~%B"  
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往来帐目account current i?x$w{co  
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现在往来帐||存款额current accout !vVT]k [N  
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销货帐account sales J 3B`Krh  
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共同计算帐项joint account )(]Envb?A0  
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未决帐项outstanding account >:$"a  
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贷方帐项credit account||creditor account %N1"*</q  
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借方帐项debit account||debtor account Sc{Tq\t;%  
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应付帐||应付未付帐account payable ai9  
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应收帐||应收未收帐account receivable t\%%d)d9  
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新交易||新帐new account A_F0\ EN*  
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未决帐||老帐old account &F`L}#oL&  
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现金帐cash account S(tEwXy  
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流水帐running account LD_M 3 P  
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暂记帐||未定帐suspense account p&O8qAaO  
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过期帐||延滞帐overdue account||pastdue account \HD-vINV;  
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杂项帐户sundry account Kr]W o8dWy  
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详细帐单||明细表detail account wHWma)}-z  
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呆帐bad account o?y"]RCM  
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会计项目title of account zb?kpd}r  
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会计薄||帐薄account-book Q.1XP  
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营业报告书||损益计算表account of budiness||business report m/{Y]D{2  
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借贷细帐||交验帐account rendered /3F<=zikO  
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明细帐account stated .aJ%am/:%  
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与…银行开立一户头to open an account with Az9J\V~"  
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与…银行建立交易to keep account with ?R282l  
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继续记帐to keep account 8:<1 |]]  
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与…有交易to have an account with 9\:w8M X'  
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作成会计帐||有往来帐项to make out an account with Cc* |Zw  
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清算||清理债务to make up an account }-dF+m:  
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清洁帐目||与…停止交易to close ones account with 0OEtU5lf`y  
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结帐to close an account 5uzpTNAMM1  
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清理未付款to ask an account||to demand an account x7Eeb!s0f,  
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结清差额to balance the account with ,znL,%s  
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清算to settle an account||to liquidate an account||to square an account /1U,+g^O>  
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审查帐目||监查帐目to audit an account Kgps_tY%  
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检查帐目to examine an account uLF\K+cz  
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转入A的帐户to charge the amount to As account l8eT{!4  
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以计帐方式付款to pay on account Z5 w`-#  
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代理某人||为某人on ones account||on account of one k:@a[qnY  
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为自己计算||独立帐目on ones own account 2nVuz9h  
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由某人收益并负风险on ones account and risk||for ones account and risk 'cWlY3%t  
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由某人负担for ones account||for account of one \>&@lA  
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按某人指示||列入某人帐户by order and for account of one y=y/d>=w  
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列入5月份帐目for May account :T8u?@.  
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编入某中帐项下to pass to the account of||to place to the account of '` BjRg57]  
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寄出清算书to send in an account||to send in render an account 3Y.d&Nz  
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支票薄cheque book 0jl:Yzo&\  
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支票陈票人cheque drawer 2`q^Q  
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持票人cheque holder v ](G?L9b  
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不记名支票cheque to bearer||bearer cheque .j+2x[`l  
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记名支票||认人支票cheque to order 4q @9  
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到期支票antedated cheque ePu2t3E  
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未到期支票postdated cheque lL(}dbT~N  
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保付支票certified cheque %
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未获兑现支票，退票returned cheque eW }jS/g`  

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横线支票crossed cheque gP_d>p:b  
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普通横线general crossing =O} %bZ)Q  
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特别横线special crossing j)lM:vXR  
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空白支票blank cheque zWR*g/i  
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失效支票，过期支票stale cheque )uv$tnP*  
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普通支票open cheque OHa{!SaL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AQBx k[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m#}{"d&J  
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支票换现金||兑现to cash a cheque 4>ce,*B1  
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清理票款to clear a cheque |(8Hk@\CT>  
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保证兑现to certify a cheque <?va) o u  
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填写支票数额to fill up a cheque }T*xT>p^3  
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支票上划线to cross a cheque arH\QPaka'  
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开发支票to make out a cheque U&\{/l  
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签发支票，开立支票to draw a cheque||to issue a cheque qN,FX#DP  
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透支支票to overdraw a cheque $U.'K!B  
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背书支票to endorse a cheque A =#-u&l  
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请付票款||清付票款to pay a cheque||to honour a cheque g~D6.OZU  
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支票退票to dishonour a cheque ^nZ2p$  
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拒付支票to refuse a cheque 'm? x2$u8  
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拒付支票to stop payment of a cheque AFUl  
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提示要求付款to present for payment 'yjH~F.  
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见票即付持票人payable to bearer Ou,_l  
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支付指定人payable to order jc`',o'[+  
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已过期||无效out of date||stale 'Rw] C[  
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请给出票人R/D||refer to drawer DCUq.q)  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =)5a=^ 6  
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文字与数字不一致words and figures differ 8QBL:7<  
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支票 X6 cb#s0|  
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时间已过account closed R/|{?:r?:x  
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更改处应加盖印章alterations require initials >L4$DKO  
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时间已过effects not cleared ir#^5e@  
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停止付款payment stopped hDsORh!i  
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支票毁损cheque mutilated c Zr4  
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汇款||寄钱to remit||to send money YfKty0  
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寄票供取款||支票支付to send a cheque for payment mo$*KNW%\  
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寄款人a remitter 6B{Awm@v}X  
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收款人a remittee pnU g:R@  
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国外汇票foreign Bill Tp13V.|  
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国内汇票inland Bill  tS7u#YMh  
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跟单汇票documentary bill kn\>ZgU  
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空头汇票accommodation bill r
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原始汇票original bill A-FwNo2"%  
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改写||换新票据renewed bill vkK+ C~"  
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即期汇票sight bill||bill on demand !MC Wt  
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…days after date||…days after date…日后付款 zjmc>++<t  

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…months after date||…months after date…月后付款 CvN~  
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见票后…日付款…days after sight||…days sight mI# BQE`p6  
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见票后…月付款…months after sight||…months sight hk I$ow(  
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同组票据set of bills ;%1^k/b6t  
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单张汇票sola of exchange||sole of exchange -n9e-0  
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远期汇票usance bill||bill at usance 4v>V7T.  
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长期汇票long bill ,"'agg:St  
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短期汇票short bill sqw _c{9  
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逾期汇票overdue bill 3 yElN.=  
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宽限日期days of grace L,WKL.  
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电汇telegraphic transfer （T.T） d|TIrlA  
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邮汇postal order||postal note （Am.）||post office order||money order NB^.$39n  
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本票promissory note （P/N） #_ E8>;)k  
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押汇负责书||押汇保证书letter of hypothecation b &JPLUr  
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副保||抵押品||付属担保物collateral security O^f@ g l  
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担保书trust receipt||letter of indemnity u&qdrKx  
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承兑||认付acceptance iz'8P-]K>  
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单张承兑general acceptance &~k/G  
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有条件承兑qualified acceptance  oCduY2  
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附条件认付conditional acceptance =Xp3UNXg  
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部分认付partial acceptance   |6&"r
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