[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。   *,*5sV  
会计报表statement of account P[oB'  
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往来帐目account current RIc<  
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现在往来帐||存款额current accout y>18)8  
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销货帐account sales U]3JCZ{]0E  
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共同计算帐项joint account o#b9M4O  
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未决帐项outstanding account (<-0UR]%q;  
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贷方帐项credit account||creditor account /n=/WGl  
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借方帐项debit account||debtor account >cLZP#^\2E  
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应付帐||应付未付帐account payable !;oBvE7Kh  
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应收帐||应收未收帐account receivable s3S73fNOk  
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新交易||新帐new account XZJx3!~fm  
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未决帐||老帐old account QBg'VV  
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现金帐cash account ~$<@:z{*  
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流水帐running account &0myA_So  
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暂记帐||未定帐suspense account  E2l.  
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过期帐||延滞帐overdue account||pastdue account . x$` i  
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杂项帐户sundry account QLn5:&  
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详细帐单||明细表detail account /W;;7k  
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呆帐bad account a  v/=x  
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会计项目title of account FU<rE&X2:  
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会计薄||帐薄account-book fK[9<"PC0  
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营业报告书||损益计算表account of budiness||business report iS{)Tll}&  
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借贷细帐||交验帐account rendered CNzK-,   
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明细帐account stated X;-,3dy  
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与…银行开立一户头to open an account with L &eO?I=,  
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与…银行建立交易to keep account with vWow^g  
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继续记帐to keep account UF}fmDi  
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与…有交易to have an account with |>VHV} 4)<  
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作成会计帐||有往来帐项to make out an account with A=BpB}b  
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清算||清理债务to make up an account 9gjx!t>`H  
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清洁帐目||与…停止交易to close ones account with 5o&L|7]  
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结帐to close an account F/mD05{  
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清理未付款to ask an account||to demand an account ci,o'`Q  
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结清差额to balance the account with K&Zdk (l)  
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清算to settle an account||to liquidate an account||to square an account BC&Et62*  
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审查帐目||监查帐目to audit an account 'M YqCfIK  
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检查帐目to examine an account NeUpl./b  
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转入A的帐户to charge the amount to As account fFMG9]*  
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以计帐方式付款to pay on account 9NKZE?5P|D  
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代理某人||为某人on ones account||on account of one 'Zk&AD ~  
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为自己计算||独立帐目on ones own account BwrMRMq"  
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由某人收益并负风险on ones account and risk||for ones account and risk KG)Y{-Ao  
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由某人负担for ones account||for account of one dLG5yx\js  
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按某人指示||列入某人帐户by order and for account of one A .*}<  
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列入5月份帐目for May account EVrOu""  
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编入某中帐项下to pass to the account of||to place to the account of V1;n5YL  
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寄出清算书to send in an account||to send in render an account i{!i% `"  
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支票薄cheque book kT!FC0E{  
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支票陈票人cheque drawer KKl8tI\u~  
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持票人cheque holder rW
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不记名支票cheque to bearer||bearer cheque /@Y/(+DE  
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记名支票||认人支票cheque to order km4::'(6  
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到期支票antedated cheque K.dgQ-vn  
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未到期支票postdated cheque Ti=~ycwi  
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保付支票certified cheque qR--lvO  
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未获兑现支票，退票returned cheque x{6/di  
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横线支票crossed cheque N;9@-Tb  
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普通横线general crossing kz@@/DD/9  
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特别横线special crossing 7xb z)FI  
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空白支票blank cheque k^
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失效支票，过期支票stale cheque (A}##h  
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普通支票open cheque %fGS< W;  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yc/Nz(m   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vv~rgNh  
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支票换现金||兑现to cash a cheque (%ra~s?  
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清理票款to clear a cheque 2-Y%W(bEzs  
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保证兑现to certify a cheque GJ edW  
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填写支票数额to fill up a cheque uvz}qH@j/Q  
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支票上划线to cross a cheque )T/"QF}<T  
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开发支票to make out a cheque ( >zXapb2  
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签发支票，开立支票to draw a cheque||to issue a cheque J;,6ydf8!  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque s1.YH?A;  
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支票退票to dishonour a cheque S7&w r@  
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拒付支票to refuse a cheque sJo]$/?F  
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拒付支票to stop payment of a cheque #ak2[UOT  
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提示要求付款to present for payment tn!z^W  
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见票即付持票人payable to bearer |:Gz9u+  
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支付指定人payable to order m?bd 6'&FR  
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已过期||无效out of date||stale mpfc2>6Il.  
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请给出票人R/D||refer to drawer Y/cnj n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds MTJ ."e<B  
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文字与数字不一致words and figures differ }= OI (Wy  
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支票 b|mWEB.p  
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时间已过account closed GPBp.$q+B  
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更改处应加盖印章alterations require initials I3 /^{-n  
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时间已过effects not cleared 4q sIJJ[.  
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停止付款payment stopped }uWIF|h~  
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支票毁损cheque mutilated e8T#ZWr*  
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汇款||寄钱to remit||to send money lAjP'(  
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寄票供取款||支票支付to send a cheque for payment HJ4T! `'d  
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寄款人a remitter .m--#r  
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收款人a remittee
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国外汇票foreign Bill D;E&;vP6%  
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国内汇票inland Bill s0h)~z  
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跟单汇票documentary bill B?4\IXek  
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空头汇票accommodation bill iOyYf!yg  
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原始汇票original bill :z:Blp>nK/  
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改写||换新票据renewed bill :)z_q!$j  
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即期汇票sight bill||bill on demand \z{Y(dS  
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…days after date||…days after date…日后付款 j.
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…months after date||…months after date…月后付款 Hj!)S&y,$  
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见票后…日付款…days after sight||…days sight Q@8[ql1l  
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见票后…月付款…months after sight||…months sight HZ}*o%O  
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同组票据set of bills pV7Gh`<y  
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单张汇票sola of exchange||sole of exchange MjpJAV/84  
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远期汇票usance bill||bill at usance FT~^$)8=  
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长期汇票long bill +!vRU`  
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短期汇票short bill rg,63r  
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逾期汇票overdue bill mB{{o
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宽限日期days of grace "NU".q  
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电汇telegraphic transfer （T.T） 91H0mP>ki  
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邮汇postal order||postal note （Am.）||post office order||money order %v[Kk-d  
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本票promissory note （P/N） 'c&@~O;^d  
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押汇负责书||押汇保证书letter of hypothecation @@83PJFid  
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副保||抵押品||付属担保物collateral security `{F~'t['  
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担保书trust receipt||letter of indemnity g&+Y{*Gp  
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承兑||认付acceptance *SkiFEoD  
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单张承兑general acceptance E-sSRt  
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有条件承兑qualified acceptance 6KEykw j  
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附条件认付conditional acceptance OG`|td
 
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部分认付partial acceptance   wfB
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