[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。   ;w.la  
会计报表statement of account 7~P2q/2E>  
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往来帐目account current nV8'QDQ:Al  
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现在往来帐||存款额current accout i FZGfar?  
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销货帐account sales d;dT4vx$[M  
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共同计算帐项joint account 0qNk.1pv  
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未决帐项outstanding account yJ!26  
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贷方帐项credit account||creditor account pv0|6X?J"  
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借方帐项debit account||debtor account o}r_+\n  
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应付帐||应付未付帐account payable 1f+A_k/@  
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应收帐||应收未收帐account receivable xKE=$SV(  
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新交易||新帐new account rrfJs  
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未决帐||老帐old account fUf1G{4  
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现金帐cash account EoutB Vm  
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流水帐running account M{orw;1Isy  
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暂记帐||未定帐suspense account &i3SB
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过期帐||延滞帐overdue account||pastdue account K?,?.!ev
 
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杂项帐户sundry account A
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详细帐单||明细表detail account <=_!8A  
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呆帐bad account VXZ
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会计项目title of account f9UDH8X  
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会计薄||帐薄account-book "4xo,JUf  
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营业报告书||损益计算表account of budiness||business report H/`@6, j  
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借贷细帐||交验帐account rendered h3E}Sa(MQ:  
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明细帐account stated ?#<'w(^%#  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with ze9n}oN  
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继续记帐to keep account 0iC5,  
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与…有交易to have an account with @6|0H`kv  
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作成会计帐||有往来帐项to make out an account with Q~Nq5[  
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清算||清理债务to make up an account D|$0~1y  
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清洁帐目||与…停止交易to close ones account with t:oq'
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结帐to close an account B k\KG  
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清理未付款to ask an account||to demand an account 6Rif&W.xy  
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结清差额to balance the account with wj'fdrY5h  
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清算to settle an account||to liquidate an account||to square an account F3q<j$y  
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审查帐目||监查帐目to audit an account i *4v!(E  
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检查帐目to examine an account T8*;?j*@  
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转入A的帐户to charge the amount to As account 2Z"\%ZD  
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以计帐方式付款to pay on account v3n T@ra'  
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代理某人||为某人on ones account||on account of one (bNoe(<qU  
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为自己计算||独立帐目on ones own account *[jq&  
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由某人收益并负风险on ones account and risk||for ones account and risk :To{&T  
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由某人负担for ones account||for account of one J*%IvRg  
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按某人指示||列入某人帐户by order and for account of one lF7".  
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列入5月份帐目for May account i_!$bk<yo  
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编入某中帐项下to pass to the account of||to place to the account of ]R09-s 0$7  
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寄出清算书to send in an account||to send in render an account 6pQo_l}  
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支票薄cheque book VYH $em6  
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支票陈票人cheque drawer y<BG-  
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持票人cheque holder %w!x \UV  
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不记名支票cheque to bearer||bearer cheque g\49[U}[~F  
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记名支票||认人支票cheque to order 8&1xb@Nc7  

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到期支票antedated cheque .\ vrBf  
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未到期支票postdated cheque +mO/9
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保付支票certified cheque jS#YqVuN  
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未获兑现支票，退票returned cheque Ga <=Di):  
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横线支票crossed cheque 1l.HQ IS  
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普通横线general crossing 7G Jhc  
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特别横线special crossing DKNcp8<J  
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空白支票blank cheque W7\UZPs5t  
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失效支票，过期支票stale cheque 8b25D|8l  
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普通支票open cheque k+eeVy  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7v`~;}5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PD^Cj?wm  
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支票换现金||兑现to cash a cheque gjB(Pwx  
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清理票款to clear a cheque y*- D
 
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保证兑现to certify a cheque v;s^j  
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填写支票数额to fill up a cheque \IOF 9)F  
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支票上划线to cross a cheque .h
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开发支票to make out a cheque  [4mIww%  
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签发支票，开立支票to draw a cheque||to issue a cheque +GNXV-S  
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透支支票to overdraw a cheque *>jJ<8!  
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背书支票to endorse a cheque :MF+`RpL  
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请付票款||清付票款to pay a cheque||to honour a cheque JzkI!5c<j  
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支票退票to dishonour a cheque KK/siG~O  
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拒付支票to refuse a cheque bqQR";  
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拒付支票to stop payment of a cheque ynZfO2kf  
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提示要求付款to present for payment j$r2=~1  
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见票即付持票人payable to bearer o AM)<#U>  
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支付指定人payable to order "E7YCZQR  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer 1"RC!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q4Y7 HE|ym  
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文字与数字不一致words and figures differ 4&G #Bi  
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支票 8]xYE19=  
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时间已过account closed W]M Fq5.  
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更改处应加盖印章alterations require initials sQLjb8!7  
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时间已过effects not cleared :rEZR`  
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停止付款payment stopped 1i@a? 27
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支票毁损cheque mutilated xtzkgb,0[  

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汇款||寄钱to remit||to send money il$eO 7
 
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寄票供取款||支票支付to send a cheque for payment aA'of>'ib|  
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寄款人a remitter <l<6W-I   
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收款人a remittee <yw56{w,  
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国外汇票foreign Bill ZNJ<@K-  
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国内汇票inland Bill c"/H v  
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跟单汇票documentary bill  C
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空头汇票accommodation bill z&CBjlh  
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原始汇票original bill m+xub*/  
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改写||换新票据renewed bill |BXp`  
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即期汇票sight bill||bill on demand <TgV
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…days after date||…days after date…日后付款 M,<UnAVP-  
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…months after date||…months after date…月后付款 d '\^S}  
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见票后…日付款…days after sight||…days sight dtig_s,)D  
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见票后…月付款…months after sight||…months sight LuVL<W  
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同组票据set of bills ??lsv(v-  
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单张汇票sola of exchange||sole of exchange H3( @Q^9  
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远期汇票usance bill||bill at usance
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长期汇票long bill N?O^
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短期汇票short bill POf xN.  
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逾期汇票overdue bill 00@F?|-j  
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宽限日期days of grace @!^Y_q  
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电汇telegraphic transfer （T.T） >< VUly  
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邮汇postal order||postal note （Am.）||post office order||money order z[K)0@8 6  
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本票promissory note （P/N） r! [Qpb-:  
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押汇负责书||押汇保证书letter of hypothecation db&!t!#,  
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副保||抵押品||付属担保物collateral security F{rC{5@fj  
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担保书trust receipt||letter of indemnity -*O
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承兑||认付acceptance 3Tp8t6*nL  
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单张承兑general acceptance rhZp  
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有条件承兑qualified acceptance 4wGBB{X  
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附条件认付conditional acceptance RC
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部分认付partial acceptance   ?
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