[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;67<f}-  
会计报表statement of account NV^n}]ci  
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往来帐目account current F'55BY*!  
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现在往来帐||存款额current accout mTa
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销货帐account sales .a|ROjd!  
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共同计算帐项joint account M-5zsN  
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未决帐项outstanding account lJ<( mVt  
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贷方帐项credit account||creditor account pB79#4  
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借方帐项debit account||debtor account E2|c;{c  
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应付帐||应付未付帐account payable S]DYEL$  
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应收帐||应收未收帐account receivable  TGozoPV  
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新交易||新帐new account a.g:yWL\  
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未决帐||老帐old account C AF{7 `{  
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现金帐cash account U*Pi%
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流水帐running account /bv4/P  
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暂记帐||未定帐suspense account 8Dy;'BtT  
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过期帐||延滞帐overdue account||pastdue account '#0'_9}  
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杂项帐户sundry account :*/`"M)'  
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详细帐单||明细表detail account *_7%n-k  
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呆帐bad account 2bk~6Osp  
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会计项目title of account 11(:#4Y,  
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会计薄||帐薄account-book jRP9 e  
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营业报告书||损益计算表account of budiness||business report OWRT6R4v  
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借贷细帐||交验帐account rendered Y
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明细帐account stated 58@YWvAk  
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与…银行开立一户头to open an account with | aovZ/b4  
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与…银行建立交易to keep account with m["`Op4  
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继续记帐to keep account n5~7x   
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与…有交易to have an account with (HW!!xM  
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作成会计帐||有往来帐项to make out an account with \L"Vx9xT  
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清算||清理债务to make up an account 4Y)rgLFj  
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清洁帐目||与…停止交易to close ones account with .S l{m[nV8  
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结帐to close an account jo8hVWJ7V*  
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清理未付款to ask an account||to demand an account O]\6Pv@N  
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结清差额to balance the account with hmRnr=2N  
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清算to settle an account||to liquidate an account||to square an account OT*C7=  
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审查帐目||监查帐目to audit an account s#% $aQ|Fp  
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检查帐目to examine an account 0Jz5i4B  
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转入A的帐户to charge the amount to As account ne]P-50  
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以计帐方式付款to pay on account O% g Q  
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代理某人||为某人on ones account||on account of one UlG8c~p  
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为自己计算||独立帐目on ones own account 9j0Hvo%T  
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由某人收益并负风险on ones account and risk||for ones account and risk `-R-O@X|  
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由某人负担for ones account||for account of one DjyqQyq~  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account S:bY
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编入某中帐项下to pass to the account of||to place to the account of *^ZJ&.  
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寄出清算书to send in an account||to send in render an account 3WVH8Sb  
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支票薄cheque book W)_|jpd[  
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支票陈票人cheque drawer }508wwv  
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持票人cheque holder X[ 6#J  
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不记名支票cheque to bearer||bearer cheque 4'+g/i1S F  
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记名支票||认人支票cheque to order &G|^{!p/G  
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到期支票antedated cheque }@y(-7t  
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未到期支票postdated cheque l(y,lK=YP1  
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保付支票certified cheque 8FIk|p|l^  
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未获兑现支票，退票returned cheque 0clq}  
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横线支票crossed cheque L>Y3t1=  
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普通横线general crossing iG ,z3/~v  
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特别横线special crossing >B<#,G
 
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空白支票blank cheque ;:,U]@  
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失效支票，过期支票stale cheque v:P=t2q  
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普通支票open cheque o%,?v 9  

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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !9{hbmF#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges yk'L_M(=  
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支票换现金||兑现to cash a cheque ~"_!O+Pj  
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清理票款to clear a cheque D@O5Gd  
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保证兑现to certify a cheque ($!uBF-b  
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填写支票数额to fill up a cheque d&AO4^  
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支票上划线to cross a cheque rT=C/SKP  
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开发支票to make out a cheque "]uPke@  
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签发支票，开立支票to draw a cheque||to issue a cheque "dGN0i  
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透支支票to overdraw a cheque kYWnaY ^F  
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背书支票to endorse a cheque .%)uCLZr$  
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请付票款||清付票款to pay a cheque||to honour a cheque MUsF  
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支票退票to dishonour a cheque SD: D8"8  
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拒付支票to refuse a cheque Tg"? TZO~  
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拒付支票to stop payment of a cheque j5Da53c#^  
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提示要求付款to present for payment =cZ24I  
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见票即付持票人payable to bearer De^
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支付指定人payable to order 1P[x.t#  
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已过期||无效out of date||stale ZIa,pON  
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请给出票人R/D||refer to drawer ,8Po _[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,lA@C2c  
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文字与数字不一致words and figures differ o ?vGI=
  
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支票 yD7}  
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时间已过account closed s$>n U  
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更改处应加盖印章alterations require initials GW;%~qH[,  
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时间已过effects not cleared [z2UfHpt~  
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停止付款payment stopped YPI)^ }  
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支票毁损cheque mutilated B??07j  
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汇款||寄钱to remit||to send money *C5`LgeX  
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寄票供取款||支票支付to send a cheque for payment '^_u5Y ]  
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寄款人a remitter O+=%Mz(l  
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收款人a remittee E@ U]k$M  
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国外汇票foreign Bill NA vR^"I~  
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国内汇票inland Bill Bxm,?=h  
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跟单汇票documentary bill xGwImF$r  
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空头汇票accommodation bill JkAM:,^(  
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原始汇票original bill z5fE<=<X_W  
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改写||换新票据renewed bill 2H |:/y  
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即期汇票sight bill||bill on demand `-L?x2)U  
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…days after date||…days after date…日后付款 (gBKC]zvz3  
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…months after date||…months after date…月后付款 xPm. TPj  
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见票后…日付款…days after sight||…days sight "Lbsq\W>  
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见票后…月付款…months after sight||…months sight A>@#eyB  
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同组票据set of bills bWswF<y-  
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单张汇票sola of exchange||sole of exchange Ww]$zd-bo  
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远期汇票usance bill||bill at usance ) 0"Q h  
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长期汇票long bill j_8 YFz5  
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短期汇票short bill :5t4KcQ  
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逾期汇票overdue bill U%q)T61  
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宽限日期days of grace F\:
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电汇telegraphic transfer （T.T） n ay\)  
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邮汇postal order||postal note （Am.）||post office order||money order V%,,Gmi U]  
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本票promissory note （P/N） NQdwj>_a  
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押汇负责书||押汇保证书letter of hypothecation 'P.y?  
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副保||抵押品||付属担保物collateral security 2I.FSR_G?  
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担保书trust receipt||letter of indemnity r:QLU]   
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承兑||认付acceptance 
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单张承兑general acceptance i~!g9 o(  
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有条件承兑qualified acceptance ZU\$x<,  
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附条件认付conditional acceptance 6i/unwe!`)  

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部分认付partial acceptance   %JeNDXbI4