[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。   5B51^"  
会计报表statement of account E J 9A 4B  
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往来帐目account current M0^r!f>O  
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现在往来帐||存款额current accout 
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销货帐account sales  UWu|w  
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共同计算帐项joint account lRO4- y  
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未决帐项outstanding account r"0nUf*og:  
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贷方帐项credit account||creditor account yX8F^iv[  
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借方帐项debit account||debtor account mhcJ0\@_  
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应付帐||应付未付帐account payable !Dz:6r  
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应收帐||应收未收帐account receivable n:7=z0 s  
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新交易||新帐new account M>0~Ek%3  
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未决帐||老帐old account
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现金帐cash account u0i @.  
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流水帐running account a 8dR.  
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暂记帐||未定帐suspense account 89WuxCFS  
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过期帐||延滞帐overdue account||pastdue account Th"7p:SE?  
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杂项帐户sundry account Ef7Kx49I  
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详细帐单||明细表detail account ECl[v%R/6  
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呆帐bad account )m6=_q5@o  
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会计项目title of account r
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会计薄||帐薄account-book jQf1h|e  
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营业报告书||损益计算表account of budiness||business report ?t<wp3bZ  
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借贷细帐||交验帐account rendered =niU6Q}  
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明细帐account stated /@on=~  
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与…银行开立一户头to open an account with \7W {/v4^  
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与…银行建立交易to keep account with {K:/(\  
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继续记帐to keep account f61
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与…有交易to have an account with \QYs(nm?k  
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作成会计帐||有往来帐项to make out an account with R:OoQ^c  
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清算||清理债务to make up an account l$PO!JRD  
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清洁帐目||与…停止交易to close ones account with *FOTq'%i  
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结帐to close an account %_}#IS1  
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清理未付款to ask an account||to demand an account XBi@\i=  
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结清差额to balance the account with 4dl?US[-  
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清算to settle an account||to liquidate an account||to square an account H| IsjC
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审查帐目||监查帐目to audit an account t+p-,ey^@  
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检查帐目to examine an account o"TEmZUP  
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转入A的帐户to charge the amount to As account 67Ge}6*2pd  
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以计帐方式付款to pay on account Yb414K  
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代理某人||为某人on ones account||on account of one 9JP{F  
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为自己计算||独立帐目on ones own account G74<sD  
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由某人收益并负风险on ones account and risk||for ones account and risk F1gDeLmJ  
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由某人负担for ones account||for account of one j^986  
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按某人指示||列入某人帐户by order and for account of one Lp1wA*  
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列入5月份帐目for May account -&@[]/  
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编入某中帐项下to pass to the account of||to place to the account of ,Lox?}t  
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寄出清算书to send in an account||to send in render an account `[57U,v  
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支票薄cheque book C'*1
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支票陈票人cheque drawer tAbIT;>  
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持票人cheque holder 7o0ej
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不记名支票cheque to bearer||bearer cheque AUzJ:([V  
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记名支票||认人支票cheque to order };29'_.."x  
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到期支票antedated cheque &'T7 ~M:  
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未到期支票postdated cheque )Ky0q-W  
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保付支票certified cheque ;y4 "wBX  
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未获兑现支票，退票returned cheque A-c3B+  
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横线支票crossed cheque j31 Sc3vG  
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普通横线general crossing \HTXl ]  
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特别横线special crossing {jggiMwo.v  
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空白支票blank cheque &ATjDbW*(  
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失效支票，过期支票stale cheque ]U' KYrh  
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普通支票open cheque 9K FWa0G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CW, Kw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s.Yywy  
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支票换现金||兑现to cash a cheque )[G5qTO  
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清理票款to clear a cheque sh E>gTe  
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保证兑现to certify a cheque U1J?o#(  
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填写支票数额to fill up a cheque z/6eP`jj   
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支票上划线to cross a cheque vezX/xD?  
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开发支票to make out a cheque >$?$&+e}  
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签发支票，开立支票to draw a cheque||to issue a cheque yC6XO&:g  
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透支支票to overdraw a cheque 0rjx
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背书支票to endorse a cheque W@JmG`Sy  
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请付票款||清付票款to pay a cheque||to honour a cheque k0!b@ c  
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支票退票to dishonour a cheque 8b[^6]rM  
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拒付支票to refuse a cheque bAGQ  
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拒付支票to stop payment of a cheque [8(e`6xePb  
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提示要求付款to present for payment p4*VE5[?_+  
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见票即付持票人payable to bearer jDqe)uVvtV  

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支付指定人payable to order ~(~fuDT~O  
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已过期||无效out of date||stale &CV%+  
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请给出票人R/D||refer to drawer {AoH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U^-:qT;CX  
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文字与数字不一致words and figures differ D'$ki[{,  
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支票 [y7BHikX)  
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时间已过account closed rwWs\~.H  
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更改处应加盖印章alterations require initials lfba   
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时间已过effects not cleared Ikv@}^p 7  
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停止付款payment stopped >`R}ulz)  
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支票毁损cheque mutilated H`odQkZ!  

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汇款||寄钱to remit||to send money Nj4=  
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寄票供取款||支票支付to send a cheque for payment 8,d<&3D  
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寄款人a remitter `"`/_al^  
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收款人a remittee 0~ !).f  
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国外汇票foreign Bill KKB&)R  
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国内汇票inland Bill ^'9:n\SKQ  
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跟单汇票documentary bill H&Jp,<\x  
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空头汇票accommodation bill 1o5n1 A  
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原始汇票original bill /BeA-\B  
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改写||换新票据renewed bill mY!os91KoO  
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即期汇票sight bill||bill on demand wNQhz.>y  
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…days after date||…days after date…日后付款  M18<d1*  
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…months after date||…months after date…月后付款 =Rv ! c+?  
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见票后…日付款…days after sight||…days sight &?[ uY5Mk  
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见票后…月付款…months after sight||…months sight v>S[}du  
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同组票据set of bills $eqwn&$n  
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单张汇票sola of exchange||sole of exchange `
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远期汇票usance bill||bill at usance :9c[J$R4  
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长期汇票long bill [9c|!w^F  
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短期汇票short bill g+:Go9k!F  
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逾期汇票overdue bill % ]U'   
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宽限日期days of grace B_ x?s  
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电汇telegraphic transfer （T.T） j o+-  
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邮汇postal order||postal note （Am.）||post office order||money order GE S_|[Q  
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本票promissory note （P/N） VMZUJ2Yj/&  
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押汇负责书||押汇保证书letter of hypothecation `<oNEr+#  
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副保||抵押品||付属担保物collateral security kWZ@v+Mk3  
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担保书trust receipt||letter of indemnity Md5|
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承兑||认付acceptance Tu[I84  

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单张承兑general acceptance FpYeuH %  
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有条件承兑qualified acceptance >U9JbkeF  
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附条件认付conditional acceptance tZz *O%  
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部分认付partial acceptance   ?`+G0
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