[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。   mDEO$:A  
会计报表statement of account n2zJ'  
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往来帐目account current QFY1@2EC  
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现在往来帐||存款额current accout yw `w6Z3K  
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销货帐account sales V|e
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共同计算帐项joint account J,Du:|3o  
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未决帐项outstanding account F`IV9qv  
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贷方帐项credit account||creditor account 8;K'7 7h  
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借方帐项debit account||debtor account d|#sgGM<8  
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应付帐||应付未付帐account payable $L%gQkz_  
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应收帐||应收未收帐account receivable *{[jO&
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新交易||新帐new account F7[ 55RcP  
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未决帐||老帐old account R@zl?
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现金帐cash account :+Ti^FF`w  
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流水帐running account <uq#smY  
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暂记帐||未定帐suspense account gLp7<gx6  
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过期帐||延滞帐overdue account||pastdue account U4PnQ K,  
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杂项帐户sundry account lO)-QE+  
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详细帐单||明细表detail account eD<Kk 4){  
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呆帐bad account F,
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会计项目title of account )o51QgPy  
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会计薄||帐薄account-book y*6-
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营业报告书||损益计算表account of budiness||business report <OR f{   
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借贷细帐||交验帐account rendered >o45vB4o  
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明细帐account stated !`UHr]HJ  
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与…银行开立一户头to open an account with Vy+UOV&v-  
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与…银行建立交易to keep account with M?yWFqFt9m  
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继续记帐to keep account [p 6#fG *  
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与…有交易to have an account with Wd 0$t   
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作成会计帐||有往来帐项to make out an account with L.]mC!  
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清算||清理债务to make up an account ":o1g5?  
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清洁帐目||与…停止交易to close ones account with &R'%OFi  
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结帐to close an account %5zztReI  
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清理未付款to ask an account||to demand an account "eH~/6A  
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结清差额to balance the account with v{H3DgyG  
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清算to settle an account||to liquidate an account||to square an account >v+ia%o  
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审查帐目||监查帐目to audit an account c0H8FF3  
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检查帐目to examine an account 0shNwV1zF  
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转入A的帐户to charge the amount to As account F7(~v2|  
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以计帐方式付款to pay on account [xXml On!  
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代理某人||为某人on ones account||on account of one 35Jno<TP'  
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为自己计算||独立帐目on ones own account if u"e_^  
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由某人收益并负风险on ones account and risk||for ones account and risk dt"[5;_P`  
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由某人负担for ones account||for account of one O_f|R1G5z  
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按某人指示||列入某人帐户by order and for account of one _"Q +G@@  
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列入5月份帐目for May account Vgs( feGs  
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编入某中帐项下to pass to the account of||to place to the account of SVp]} !jI  

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寄出清算书to send in an account||to send in render an account 'uUp1+  
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支票薄cheque book FTt7o'U  
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支票陈票人cheque drawer \%NhggS*  
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持票人cheque holder `sN3iD!@R  
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不记名支票cheque to bearer||bearer cheque *|Re,cY  
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记名支票||认人支票cheque to order Pp GNA  
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到期支票antedated cheque 5d
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未到期支票postdated cheque @V] Wm1g  
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保付支票certified cheque F4Ft~:a  
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未获兑现支票，退票returned cheque {L$b$u$7:  
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横线支票crossed cheque A>>@&c:(  
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普通横线general crossing =oT@h 9VI  
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特别横线special crossing K^{`8E&A  
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空白支票blank cheque r-N2*uYtu  
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失效支票，过期支票stale cheque tx
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普通支票open cheque kP;:s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [b#jw,7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _hh |/4(  
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支票换现金||兑现to cash a cheque n;Iey[7_E`  
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清理票款to clear a cheque /0o 2
 
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保证兑现to certify a cheque er#we =h  
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填写支票数额to fill up a cheque oC7#6W:@w  
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支票上划线to cross a cheque zfo.S[R@  
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开发支票to make out a cheque teB{GR  
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签发支票，开立支票to draw a cheque||to issue a cheque S~TJF}[k^6  
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透支支票to overdraw a cheque @2$8o]et  
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背书支票to endorse a cheque EV(/@kN2  
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请付票款||清付票款to pay a cheque||to honour a cheque 5-3gsy/Mo  
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支票退票to dishonour a cheque W1!eY,1}  
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拒付支票to refuse a cheque .F6 #s  
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拒付支票to stop payment of a cheque Sh*P^i.]+  
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提示要求付款to present for payment {Eb6.  
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见票即付持票人payable to bearer eo80L  
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支付指定人payable to order 2uHp%fv;  
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已过期||无效out of date||stale Ygl!fC 4b  
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请给出票人R/D||refer to drawer zW _'sC  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !:8!\gE^P  
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文字与数字不一致words and figures differ \2`U$3Q  
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支票 z|2liQrf+  
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时间已过account closed b+hY^$//  
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更改处应加盖印章alterations require initials 7,zARWB!?  
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时间已过effects not cleared 9& j ]  
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停止付款payment stopped >`:+d'Jv0  
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支票毁损cheque mutilated ]`prDw'  
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汇款||寄钱to remit||to send money : [y(<TLw  
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寄票供取款||支票支付to send a cheque for payment K^Ht$04  
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寄款人a remitter 7,TWCVap  
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收款人a remittee &iZYBa  
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国外汇票foreign Bill N+5^h(~  
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国内汇票inland Bill 3;NRW+  
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跟单汇票documentary bill "zbE  
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空头汇票accommodation bill {R;M`EU>  
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原始汇票original bill )1Nnn  
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改写||换新票据renewed bill Hs=N0Sk]j  
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即期汇票sight bill||bill on demand J"/z?!)IB  
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…days after date||…days after date…日后付款 [P=[hj;  
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…months after date||…months after date…月后付款 ih |Ky+!  
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见票后…日付款…days after sight||…days sight @B[Cc`IN"  
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见票后…月付款…months after sight||…months sight @[tV_Z%,b  
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同组票据set of bills U qw}4C/0  
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单张汇票sola of exchange||sole of exchange [[]SkLZHg  
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远期汇票usance bill||bill at usance {lTxB'W@d  
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长期汇票long bill ()M@3={R  
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短期汇票short bill 7X{bB  
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逾期汇票overdue bill fA_%8CjI  
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宽限日期days of grace (y~la
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电汇telegraphic transfer （T.T） ]TBtLU3  
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邮汇postal order||postal note （Am.）||post office order||money order qfGtUkSSb  
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本票promissory note （P/N） B3dA%\'  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security =@JS88+  
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担保书trust receipt||letter of indemnity @)vy'qP d  
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承兑||认付acceptance >+:r'  
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单张承兑general acceptance HDF"]l;  

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有条件承兑qualified acceptance 
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附条件认付conditional acceptance Ap]4QqU  
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部分认付partial acceptance   K2cq97k
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