[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。   ZWH
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会计报表statement of account @UX`9]-P  
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往来帐目account current kC V OeXv  
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现在往来帐||存款额current accout Rx.0P6s  
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销货帐account sales _=b[b]Ec$s  
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共同计算帐项joint account ~p.23G]x  
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未决帐项outstanding account -c tZ9+LL  
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贷方帐项credit account||creditor account _F9 c.BH  
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借方帐项debit account||debtor account j,Y=GjfGM  
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应付帐||应付未付帐account payable dFlx6H+R!0  
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应收帐||应收未收帐account receivable R!O'DM+  
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新交易||新帐new account iH2|w  
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未决帐||老帐old account #8A|-u=3  
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现金帐cash account p&7>G-.  
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流水帐running account 
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暂记帐||未定帐suspense account ?/;<32cE,  
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过期帐||延滞帐overdue account||pastdue account ^'}Td~(  
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杂项帐户sundry account %FwLFo^v  
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详细帐单||明细表detail account ]_-<[ 0  
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呆帐bad account b*$^8%  
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会计项目title of account 3]wV`mD  
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会计薄||帐薄account-book C; ! )<(Vw  
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营业报告书||损益计算表account of budiness||business report 67d0JQTu  
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借贷细帐||交验帐account rendered tvP"t{C6,  
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明细帐account stated 4%B${zP(.}  
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与…银行开立一户头to open an account with # *\PU  
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与…银行建立交易to keep account with \ ddbqg?`  
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继续记帐to keep account ceAK; v o  
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与…有交易to have an account with |Zz3X  
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作成会计帐||有往来帐项to make out an account with BB9Z
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清算||清理债务to make up an account X#IVjc:&L  
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清洁帐目||与…停止交易to close ones account with om|
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结帐to close an account J=5G<  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with OP{ d(~+  
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清算to settle an account||to liquidate an account||to square an account 4, 8gf 2  
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审查帐目||监查帐目to audit an account g.Z>9(>;Y  
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检查帐目to examine an account ?E=&LAI#  
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转入A的帐户to charge the amount to As account 6(VCQ{  
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以计帐方式付款to pay on account M n3cIGL  
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代理某人||为某人on ones account||on account of one kbOdg:  
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为自己计算||独立帐目on ones own account H@.j@l  
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由某人收益并负风险on ones account and risk||for ones account and risk It!PP1$   
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由某人负担for ones account||for account of one OXK?R\ E+  
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按某人指示||列入某人帐户by order and for account of one pdngM8n  
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列入5月份帐目for May account ck){N ?y  
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编入某中帐项下to pass to the account of||to place to the account of "[q/2vC  
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寄出清算书to send in an account||to send in render an account Hl8-1M$&  
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支票薄cheque book *!ZU"q}i  
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支票陈票人cheque drawer 3?|Fn8dQR.  
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持票人cheque holder mqrP0/sN  
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不记名支票cheque to bearer||bearer cheque i/2OE&*O[  
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记名支票||认人支票cheque to order I,(m\NalK  
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到期支票antedated cheque Z3<>Z\6D  
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未到期支票postdated cheque zW,m3~XX:  
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保付支票certified cheque qAUqlSP5  
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未获兑现支票，退票returned cheque IsxPm9P2<  
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横线支票crossed cheque 4(o: #9I  
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普通横线general crossing $~`a,[e<  
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特别横线special crossing -l+&Bkf  
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空白支票blank cheque R
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失效支票，过期支票stale cheque 4Z)`kS}=]  
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普通支票open cheque D-\\L[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dRTtDH"%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b)J(0,9`G"  
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支票换现金||兑现to cash a cheque m663%b(5>  
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清理票款to clear a cheque /1:`? % ,2  
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保证兑现to certify a cheque 6pDb5@QjTy  
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填写支票数额to fill up a cheque mwVH>3{j  
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支票上划线to cross a cheque *L7 ZyERs  
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开发支票to make out a cheque vS%o>"P  
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签发支票，开立支票to draw a cheque||to issue a cheque +:pjQ1LsJ  
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透支支票to overdraw a cheque M%pxv6?""{  
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背书支票to endorse a cheque W(a31d  
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请付票款||清付票款to pay a cheque||to honour a cheque z[Xs=S!]I  
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支票退票to dishonour a cheque )w_0lm'v{r  
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拒付支票to refuse a cheque Pd9qY 8CP  
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拒付支票to stop payment of a cheque 5D
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提示要求付款to present for payment (4=NKtA^G  
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见票即付持票人payable to bearer T {Q]  
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支付指定人payable to order vpu20?E>5z  
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已过期||无效out of date||stale >KX Sb@  
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请给出票人R/D||refer to drawer at"-X?`d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5%M '
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文字与数字不一致words and figures differ 46`(u"RP  
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支票 ^1y (N>W  
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时间已过effects not cleared #+$pE@u7A  
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停止付款payment stopped "Z xM,kI  
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支票毁损cheque mutilated fePt[U)2  
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汇款||寄钱to remit||to send money HCj
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寄票供取款||支票支付to send a cheque for payment E(t:F^z&D  
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寄款人a remitter lJZ-*"9V  
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收款人a remittee A\Ax5eeL  
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国外汇票foreign Bill jGV+ ~a  
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国内汇票inland Bill f+A!w 8E  
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跟单汇票documentary bill ur*a!U  
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空头汇票accommodation bill ~lg1S  
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原始汇票original bill 'j u  
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改写||换新票据renewed bill Ndb_|  
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即期汇票sight bill||bill on demand :Ng4? +@r  
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…days after date||…days after date…日后付款 [xaglZ9HNo  
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…months after date||…months after date…月后付款 :)cn&'l(S  
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见票后…日付款…days after sight||…days sight C}})dL;(  
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见票后…月付款…months after sight||…months sight  P5&mpl1  
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同组票据set of bills \QpH~&QIS  
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单张汇票sola of exchange||sole of exchange p-KMELB  
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远期汇票usance bill||bill at usance Glt%%TJb  
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长期汇票long bill ."8bW^:  
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短期汇票short bill f,e7;u z%  
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逾期汇票overdue bill ?O]iX;2vM  
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宽限日期days of grace =z=$S]qN  
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电汇telegraphic transfer （T.T） 3jH8pO^  
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邮汇postal order||postal note （Am.）||post office order||money order x{$~u2|  
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本票promissory note （P/N） ~ jR:oN  
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押汇负责书||押汇保证书letter of hypothecation eyx;8v cM  
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副保||抵押品||付属担保物collateral security D"5uN0Z  
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担保书trust receipt||letter of indemnity qkCj33v  
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承兑||认付acceptance L5E|1T  
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单张承兑general acceptance qqm7p ,j  
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有条件承兑qualified acceptance R'#[
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附条件认付conditional acceptance
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部分认付partial acceptance   $
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