[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。   (/i|3P  
会计报表statement of account gaE8\JSr  
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往来帐目account current 5hDPX\  
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现在往来帐||存款额current accout 5B M6Pnle  
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销货帐account sales q'uGB fE.  
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共同计算帐项joint account yFTN/MFt  
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未决帐项outstanding account 7~L_>7;  
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贷方帐项credit account||creditor account "2PT]!  
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借方帐项debit account||debtor account #jPn7  
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应付帐||应付未付帐account payable P4 #j;k4P  
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应收帐||应收未收帐account receivable ,MG`}*N}  
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新交易||新帐new account _SU6Bd/>  
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未决帐||老帐old account
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现金帐cash account 4I*'(6 ,!  
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流水帐running account Tf('iZ2+  
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暂记帐||未定帐suspense account V~do6[(  
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过期帐||延滞帐overdue account||pastdue account WADEDl&,'  
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杂项帐户sundry account dEW= V"W  
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详细帐单||明细表detail account zMd><UQP{  
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呆帐bad account c:<a"$  
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会计项目title of account k$pND,Ws  
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会计薄||帐薄account-book m; L3c(r.  
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营业报告书||损益计算表account of budiness||business report QS1lg  
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借贷细帐||交验帐account rendered -Kcjnl92i  
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明细帐account stated q- 0q:  
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与…银行开立一户头to open an account with R.v OYzo  
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与…银行建立交易to keep account with oJ`=ob4WDo  
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继续记帐to keep account !nlr!+(fV  
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与…有交易to have an account with rS8\Vf]F  
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作成会计帐||有往来帐项to make out an account with aAG']y  
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清算||清理债务to make up an account o>bi~(H  
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清洁帐目||与…停止交易to close ones account with foL4s
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结帐to close an account u0G tzk  

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清理未付款to ask an account||to demand an account F`2h,i-9  
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结清差额to balance the account with X.[bgvm~C  
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清算to settle an account||to liquidate an account||to square an account dNF_T?E\  
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审查帐目||监查帐目to audit an account YRr,{[e  
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检查帐目to examine an account .:B>xg~2  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account $p&eS_f  
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代理某人||为某人on ones account||on account of one '5[(QM5Gi&  
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为自己计算||独立帐目on ones own account sPeTW*HeR  
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由某人收益并负风险on ones account and risk||for ones account and risk @xa$two  
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由某人负担for ones account||for account of one :yJ ([  
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按某人指示||列入某人帐户by order and for account of one Ak('4j!*}^  
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列入5月份帐目for May account =BE
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编入某中帐项下to pass to the account of||to place to the account of -WF((s;<#  
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寄出清算书to send in an account||to send in render an account HF_8661g  
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支票薄cheque book |Rkw/5  
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支票陈票人cheque drawer jG;J qT  
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持票人cheque holder R#;xBBt8  
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不记名支票cheque to bearer||bearer cheque 42"nbJ  
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记名支票||认人支票cheque to order !3k-' ),z&  
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到期支票antedated cheque 8zj&e8&v  
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未到期支票postdated cheque *!&?Xy%\"j  
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保付支票certified cheque W$NFk(  
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未获兑现支票，退票returned cheque i({\fb|0  
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横线支票crossed cheque xp95KxHHo  
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普通横线general crossing r/ g{j  
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特别横线special crossing -WqhOZ  
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空白支票blank cheque [[AO6.Z  
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失效支票，过期支票stale cheque O]=jI  
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普通支票open cheque bs~P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [i
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ANw1P{9*  
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支票换现金||兑现to cash a cheque ^\O*e)#*  
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清理票款to clear a cheque q5e(~@(z<`  
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保证兑现to certify a cheque qfJ2iE|o2.  
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填写支票数额to fill up a cheque vkGF_aenk  
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支票上划线to cross a cheque (!{*@?S  
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开发支票to make out a cheque ^|Fy!
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签发支票，开立支票to draw a cheque||to issue a cheque Posz|u<x  
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透支支票to overdraw a cheque >uYQt~s  
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背书支票to endorse a cheque M1m]1<  

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请付票款||清付票款to pay a cheque||to honour a cheque 4pT^*  
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支票退票to dishonour a cheque d]sqj\Q57  
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拒付支票to refuse a cheque \f4rA
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拒付支票to stop payment of a cheque 8=Oym~  
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提示要求付款to present for payment cFq<x=S  
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见票即付持票人payable to bearer &':C"_|&r  
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支付指定人payable to order sk9Ejaf6>  
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已过期||无效out of date||stale Q.Nw#r+m  
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请给出票人R/D||refer to drawer 6tP!(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pq35w#`!  
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文字与数字不一致words and figures differ hU p3$4w  
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支票 ]v@ng8  
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时间已过account closed R6>*n!*D@  
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更改处应加盖印章alterations require initials ~e,K  
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时间已过effects not cleared L7(.dO0C  
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停止付款payment stopped {O!;cI~  
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支票毁损cheque mutilated B1i'Mzm-4  
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汇款||寄钱to remit||to send money >i61+uzEd+  
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寄票供取款||支票支付to send a cheque for payment FuBUg _h  
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寄款人a remitter )5 ;|mV  
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收款人a remittee 2@ZuH^qhk  
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国外汇票foreign Bill &hhxp1B  
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国内汇票inland Bill ju"j?2+F  
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跟单汇票documentary bill kRzqgVr%  
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空头汇票accommodation bill C9T-4o1  
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原始汇票original bill )#cGePA  
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改写||换新票据renewed bill QV%eTA  
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即期汇票sight bill||bill on demand @/?$ZX/e[  
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…days after date||…days after date…日后付款 ]p~,C*UH0  
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…months after date||…months after date…月后付款  nHL(v  
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见票后…日付款…days after sight||…days sight j,JGs[A  
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见票后…月付款…months after sight||…months sight {R.@EFkZ  
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同组票据set of bills ma26|N5  
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单张汇票sola of exchange||sole of exchange ;-65~i0Iu  
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远期汇票usance bill||bill at usance y
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长期汇票long bill )zVD!eG_9  
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短期汇票short bill 8[;U|SR"  
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逾期汇票overdue bill ^Ge|tBMoKE  
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宽限日期days of grace b%X<'8z9Z  
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电汇telegraphic transfer （T.T） #UnGU,J  
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邮汇postal order||postal note （Am.）||post office order||money order :UfaMe5  
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本票promissory note （P/N） ` kZ"5}li  
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押汇负责书||押汇保证书letter of hypothecation )IuwI#pm  
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副保||抵押品||付属担保物collateral security ,`(Qs7)Xx  
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担保书trust receipt||letter of indemnity ?nozB|*>ut  
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承兑||认付acceptance rzKn5
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单张承兑general acceptance 2J7JEv|  
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有条件承兑qualified acceptance iu'rc/=V  
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附条件认付conditional acceptance [u8JqX  
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部分认付partial acceptance  
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