[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。   F{ vT^/  
会计报表statement of account X4hz\={  
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往来帐目account current !L9|iC:8  
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现在往来帐||存款额current accout =d5;F`m  
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销货帐account sales 6%6dzZ  
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共同计算帐项joint account x{w|Hy  
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未决帐项outstanding account UJL'4 t/  
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贷方帐项credit account||creditor account RZpjr !R  
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借方帐项debit account||debtor account u|$HA>F[  
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应付帐||应付未付帐account payable *< fJgc"3  
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应收帐||应收未收帐account receivable 8kU(>' ^_:  
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新交易||新帐new account V:5aq.o!  
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未决帐||老帐old account aG =6(ec.  
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现金帐cash account d<=!*#q;o  
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流水帐running account 2'W#x  
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暂记帐||未定帐suspense account b
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过期帐||延滞帐overdue account||pastdue account S%?>Mh?g  
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杂项帐户sundry account }>,%El/  
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详细帐单||明细表detail account Mt{cX,DS  
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呆帐bad account I)*J,hs1  
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会计项目title of account r}|)oG,=  
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会计薄||帐薄account-book XCn;<$3w  
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营业报告书||损益计算表account of budiness||business report I%j]pY4  
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借贷细帐||交验帐account rendered wt_ae|hv  
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明细帐account stated R iLq
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与…银行开立一户头to open an account with [a^<2V!vMn  
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与…银行建立交易to keep account with DAMw(  
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继续记帐to keep account h{)`W ]~  
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与…有交易to have an account with QX (t @VP  
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作成会计帐||有往来帐项to make out an account with `E>o:tff  
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清算||清理债务to make up an account $@dPIq4o;}  
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清洁帐目||与…停止交易to close ones account with Zl2doXC  
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结帐to close an account /q`f3OV"  
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清理未付款to ask an account||to demand an account $)(Zt^  
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结清差额to balance the account with QVR-`d/  
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清算to settle an account||to liquidate an account||to square an account 79M`?xm  
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审查帐目||监查帐目to audit an account B|BJkY'  
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检查帐目to examine an account }Ot2; T  
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转入A的帐户to charge the amount to As account UrB{jS?  
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以计帐方式付款to pay on account W#<ZaGsq  
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代理某人||为某人on ones account||on account of one >K;C?gHo  
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为自己计算||独立帐目on ones own account Aj2yAg  
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由某人收益并负风险on ones account and risk||for ones account and risk J$i5A9IUr  
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由某人负担for ones account||for account of one 'd=B{7k@  
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按某人指示||列入某人帐户by order and for account of one -*C+z!?BP  
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列入5月份帐目for May account b\9}zmG[u  
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编入某中帐项下to pass to the account of||to place to the account of '0>w_
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寄出清算书to send in an account||to send in render an account D>Dch0{H,:  
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支票薄cheque book elf2!  
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支票陈票人cheque drawer k~ZE4^dM  
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持票人cheque holder A296f(  
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不记名支票cheque to bearer||bearer cheque }<hyW9  
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记名支票||认人支票cheque to order 'X
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到期支票antedated cheque MxO0#  
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未到期支票postdated cheque syYe0~  
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保付支票certified cheque 8f37o/L  
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未获兑现支票，退票returned cheque ny: 4L{)  
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横线支票crossed cheque Rh:edQ#  
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普通横线general crossing t`6R)'  
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特别横线special crossing al9L+ruR  
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空白支票blank cheque ahno$[  
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失效支票，过期支票stale cheque 2aef[T
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普通支票open cheque ,,hW|CmN30  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount #Ont1>T,G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L{py\4z'_  
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支票换现金||兑现to cash a cheque 5.KhI<[  
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清理票款to clear a cheque uAd4Zz  
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保证兑现to certify a cheque vhA 4ol  
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填写支票数额to fill up a cheque D<-MbK^S  
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支票上划线to cross a cheque @2>A\0U  
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开发支票to make out a cheque }Zs y&K  
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签发支票，开立支票to draw a cheque||to issue a cheque {h<V^r  
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透支支票to overdraw a cheque Fx6c*KNX3  
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背书支票to endorse a cheque p_^Jr*Mv  
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请付票款||清付票款to pay a cheque||to honour a cheque Oz3JMZe  
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支票退票to dishonour a cheque }0Q_yuzx0m  
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拒付支票to refuse a cheque v:$Ka@v6  
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拒付支票to stop payment of a cheque z(00"ei  
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提示要求付款to present for payment (h B+DPi  
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见票即付持票人payable to bearer
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支付指定人payable to order ZNHlq5  
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已过期||无效out of date||stale jDWmI%Y.  
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请给出票人R/D||refer to drawer nM<B{AR5^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5YZh e4R  
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文字与数字不一致words and figures differ ;4MC/Q/  
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支票 `X8wnD  
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时间已过account closed e|-%-juI  

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更改处应加盖印章alterations require initials _9pcHhJux  
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时间已过effects not cleared 2]UwIxzR  
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停止付款payment stopped )w_hbU_Pb&  
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支票毁损cheque mutilated /a .XWfu  
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汇款||寄钱to remit||to send money Ai*+LSG  
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寄票供取款||支票支付to send a cheque for payment %_L~"E 2e  
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寄款人a remitter 0hpU9w}12  
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收款人a remittee X 2Zp@q(  
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国外汇票foreign Bill IQ $ /|b/  
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国内汇票inland Bill 1Xkl.FcFw  
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跟单汇票documentary bill 7csMk5NU'<  
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空头汇票accommodation bill k fY0u  
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原始汇票original bill 5`FPv4
 
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改写||换新票据renewed bill vm.%)F#@  
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即期汇票sight bill||bill on demand `G<|5pe  
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…days after date||…days after date…日后付款 'R nvQ""  
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…months after date||…months after date…月后付款 RwoAZ]Zg]  
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见票后…日付款…days after sight||…days sight |5(un/-C  
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见票后…月付款…months after sight||…months sight a/gr1  
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同组票据set of bills ;BW-ag \9  
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单张汇票sola of exchange||sole of exchange Bi`m+ob  
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远期汇票usance bill||bill at usance l*|m(7s  
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长期汇票long bill S*(ns<L  
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短期汇票short bill f=Kt[|%'e  
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逾期汇票overdue bill F=V_ACU  
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宽限日期days of grace W -ol*
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电汇telegraphic transfer （T.T） KZI-/H+  
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邮汇postal order||postal note （Am.）||post office order||money order c3|/8  
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本票promissory note （P/N） rtk1 8U-
 
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押汇负责书||押汇保证书letter of hypothecation V>B*_J,z.  
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副保||抵押品||付属担保物collateral security nISfRXU;  
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担保书trust receipt||letter of indemnity ?G$X 4KY6`  
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承兑||认付acceptance TF;}NQ  
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单张承兑general acceptance [iT#Pu5  
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有条件承兑qualified acceptance 7d'gG[Z^^
 
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附条件认付conditional acceptance AHtLkfr( r  
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部分认付partial acceptance   qra5&F
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