[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。   ?8. $A2(Xw  
会计报表statement of account X>EwJ"q#  
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往来帐目account current -0PT(gx  
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现在往来帐||存款额current accout rOw""mE  
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销货帐account sales 64>E|w  
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共同计算帐项joint account VdQ}G!d  
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未决帐项outstanding account {NXc<0a(  
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贷方帐项credit account||creditor account XP *pYN  
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借方帐项debit account||debtor account 7(^<Z5@  
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应付帐||应付未付帐account payable P!:Y<p{=>  
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应收帐||应收未收帐account receivable 5WgdgDb@L  
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新交易||新帐new account YuSe~~F)j  
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未决帐||老帐old account x:b0G  
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现金帐cash account 7)S`AQ2:)  
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流水帐running account KG6ki_  
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暂记帐||未定帐suspense account PF*<_p"j  
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过期帐||延滞帐overdue account||pastdue account |lOxRUf~  
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杂项帐户sundry account Q ,30  
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详细帐单||明细表detail account ^'!]|^  
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呆帐bad account ))|Wm}  
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会计项目title of account \~d|MP}"F:  
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会计薄||帐薄account-book kLQPa[u4  
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营业报告书||损益计算表account of budiness||business report QCQku\GLV  
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借贷细帐||交验帐account rendered _fha9`  
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明细帐account stated %l%5Q;t  
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与…银行开立一户头to open an account with X>:@`}bq  
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与…银行建立交易to keep account with
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继续记帐to keep account #3vq+mcn  
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与…有交易to have an account with Xd/gvg{??0  
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作成会计帐||有往来帐项to make out an account with x=Z\c,@O  
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清算||清理债务to make up an account {$z)7s  
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清洁帐目||与…停止交易to close ones account with Ab`mID:  
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结帐to close an account E;$)Oz  
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清理未付款to ask an account||to demand an account sKYb&2wJ  
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结清差额to balance the account with Ci6yH( RE  
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清算to settle an account||to liquidate an account||to square an account m<)0XE6w  
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审查帐目||监查帐目to audit an account y;Xb."e~  
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检查帐目to examine an account @k
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转入A的帐户to charge the amount to As account <![tn#_  
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以计帐方式付款to pay on account @w&VI6  
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代理某人||为某人on ones account||on account of one hZ|*=/3k  
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为自己计算||独立帐目on ones own account &.z: i5&o!  
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由某人收益并负风险on ones account and risk||for ones account and risk %7=B?c|  
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由某人负担for ones account||for account of one m[ *)sm  
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按某人指示||列入某人帐户by order and for account of one *0zdI<Oe  
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列入5月份帐目for May account 0 [ MQp"z  
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编入某中帐项下to pass to the account of||to place to the account of n'R9SnW  
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寄出清算书to send in an account||to send in render an account S^nshQI  
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支票薄cheque book 2g
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支票陈票人cheque drawer #xL^ S9P  
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持票人cheque holder pvCn
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不记名支票cheque to bearer||bearer cheque I4'mU$)U  
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记名支票||认人支票cheque to order dx['7l;I  
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到期支票antedated cheque 4+&
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未到期支票postdated cheque SF$'$6x}  
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保付支票certified cheque t(3<w)r2  
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未获兑现支票，退票returned cheque 5!
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横线支票crossed cheque G#{ Xd6L  
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普通横线general crossing : 4 9ttJl  
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特别横线special crossing y&8' V\  
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空白支票blank cheque aD yHIh8  
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失效支票，过期支票stale cheque 5?-cP?|.9  
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普通支票open cheque A2Je*Gz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eq^<5 f  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q5X\wz2N  
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支票换现金||兑现to cash a cheque G$X+g{  
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清理票款to clear a cheque Pba 6Ay6B  
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保证兑现to certify a cheque bMT1(edm  
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填写支票数额to fill up a cheque 3+6s}u)
 
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支票上划线to cross a cheque Y02 cX@K6  
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开发支票to make out a cheque D&5>Op4U  
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签发支票，开立支票to draw a cheque||to issue a cheque w2BI f[~t  
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透支支票to overdraw a cheque I!IWmU6FN  
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背书支票to endorse a cheque RS&l68[6  
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请付票款||清付票款to pay a cheque||to honour a cheque :S Tj <  
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支票退票to dishonour a cheque $~M#msK9  
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拒付支票to refuse a cheque E. @n Rj#  
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拒付支票to stop payment of a cheque xL,;(F\^  
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提示要求付款to present for payment 83, ATQg  
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见票即付持票人payable to bearer iU^
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支付指定人payable to order `TvpKS5.Y  
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已过期||无效out of date||stale <uUHr,#  
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请给出票人R/D||refer to drawer |/,XdTSy  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0pT?qsM2  
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文字与数字不一致words and figures differ X-$~j+YC  
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支票 aw z(W>  
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时间已过account closed m22FOjk\  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared 'CiV=&3/  
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停止付款payment stopped K0hmRR=  
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支票毁损cheque mutilated '!8'Xo@Go3  
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汇款||寄钱to remit||to send money g"pjWj)?  
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寄票供取款||支票支付to send a cheque for payment g\;&Z  
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寄款人a remitter HV_5 +  
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收款人a remittee 0$8iWL  
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国外汇票foreign Bill OAGI|`E$/-  
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国内汇票inland Bill 0O,Q]P 82f  
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跟单汇票documentary bill AXK
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空头汇票accommodation bill /*v}.fH%  
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原始汇票original bill X ,
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改写||换新票据renewed bill ~57.0?IK  
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即期汇票sight bill||bill on demand \piHdVD  
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…days after date||…days after date…日后付款 3rRN~$  
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…months after date||…months after date…月后付款 h_xHQf&#  
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见票后…日付款…days after sight||…days sight -chk\75  
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见票后…月付款…months after sight||…months sight p bR
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同组票据set of bills L("zS%qr  
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单张汇票sola of exchange||sole of exchange ~a5-xWEZ  
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远期汇票usance bill||bill at usance Ei$@)qS/  
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长期汇票long bill EKr#i}(x<  
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短期汇票short bill udld[f.  
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逾期汇票overdue bill &a/F"?9jL  

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宽限日期days of grace SniKCqmC]  
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电汇telegraphic transfer （T.T） ~"IjT'W 3  
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邮汇postal order||postal note （Am.）||post office order||money order reU*apZ/  
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本票promissory note （P/N） l7p*::(9  
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押汇负责书||押汇保证书letter of hypothecation rNl`w.  
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副保||抵押品||付属担保物collateral security \_#Z~I{  
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担保书trust receipt||letter of indemnity +hW^wqk/.  
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承兑||认付acceptance /HiRbwQK#  
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单张承兑general acceptance REaU=-m-  
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有条件承兑qualified acceptance eX1<zzd  
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附条件认付conditional acceptance YR\pt8(z?  
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部分认付partial acceptance   ar#Xe;T!