[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。   OdB?_.+$  
会计报表statement of account $]/Zxd  
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往来帐目account current YE9,KVV;$n  
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现在往来帐||存款额current accout 3fh8$A  
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销货帐account sales :.45u}[  
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共同计算帐项joint account g=$1cC+(  
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未决帐项outstanding account Ed ,D8ND  
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贷方帐项credit account||creditor account 44F`$.v96  
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借方帐项debit account||debtor account C|o`k9I#  
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应付帐||应付未付帐account payable H8'Z#"h  

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应收帐||应收未收帐account receivable ubmrlH\d  
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新交易||新帐new account A+UU~?3y  
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未决帐||老帐old account uZ=NSbYsA  
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现金帐cash account zH*KYB  
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流水帐running account YLVPAODY  
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暂记帐||未定帐suspense account A.5i"Ci[ie  
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过期帐||延滞帐overdue account||pastdue account 1\r|g2Z :  
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杂项帐户sundry account A3ZY~s#Iv  
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详细帐单||明细表detail account s-S}i{Z!  
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呆帐bad account TET`b7G  
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会计项目title of account W.w) H@]7m  
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会计薄||帐薄account-book Y1arX^Zb  
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营业报告书||损益计算表account of budiness||business report :F?x)"WoQ+  
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借贷细帐||交验帐account rendered aIXdV2QS  
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明细帐account stated ^xZ e2@  
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与…银行开立一户头to open an account with 3or\:  
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与…银行建立交易to keep account with c)7j QA  
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继续记帐to keep account Pe2wsR"_U  
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与…有交易to have an account with hwqbi "o  
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作成会计帐||有往来帐项to make out an account with 1w"8~Z:UXV  
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清算||清理债务to make up an account a83g\c5   
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清洁帐目||与…停止交易to close ones account with &5t :H 8b  
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结帐to close an account T$=4O9G  
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清理未付款to ask an account||to demand an account A*tKF&U5  
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结清差额to balance the account with ^ZTGJ(j7~  
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清算to settle an account||to liquidate an account||to square an account 3I 0eW%,  
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审查帐目||监查帐目to audit an account >\A8#@1  
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检查帐目to examine an account ~]L}p
 
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转入A的帐户to charge the amount to As account u2(eaP8d  
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以计帐方式付款to pay on account B ?%L  
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代理某人||为某人on ones account||on account of one 8n?kZY$,  
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为自己计算||独立帐目on ones own account AN9[G  
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由某人收益并负风险on ones account and risk||for ones account and risk 2)/NFZ  
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由某人负担for ones account||for account of one oYM,8 K  
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按某人指示||列入某人帐户by order and for account of one #%S0PL"x U  
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列入5月份帐目for May account #2%([w  
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编入某中帐项下to pass to the account of||to place to the account of )%JD8;[Jq  
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寄出清算书to send in an account||to send in render an account +2T!
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支票薄cheque book [N|xzMe  
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支票陈票人cheque drawer yBn_Kd  
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持票人cheque holder [BXyi  
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不记名支票cheque to bearer||bearer cheque &:!ij  
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记名支票||认人支票cheque to order lfy7w|  
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到期支票antedated cheque If.n(t[M9  
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未到期支票postdated cheque exphe+b  
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保付支票certified cheque $^Ca:duk  
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未获兑现支票，退票returned cheque !0dX@V'r  
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横线支票crossed cheque v&2+'7]w r  
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普通横线general crossing l;5`0N?QO  

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特别横线special crossing a4u^f5)@  
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空白支票blank cheque Ws>i)6[  
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失效支票，过期支票stale cheque ._ih$=   

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普通支票open cheque xSOoIsL[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O,]
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支票换现金||兑现to cash a cheque &@"w-M  
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清理票款to clear a cheque J5-rp|  
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保证兑现to certify a cheque sM0c#YK?  
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填写支票数额to fill up a cheque ^^'[%ok  
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支票上划线to cross a cheque +&?'KZ+Z_v  
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开发支票to make out a cheque =;g=GcVK  
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签发支票，开立支票to draw a cheque||to issue a cheque .?70=8{  
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透支支票to overdraw a cheque 5UPP k$8`  
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背书支票to endorse a cheque P~o@9
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请付票款||清付票款to pay a cheque||to honour a cheque '+tKvTU;  
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支票退票to dishonour a cheque *ZX!EjICk  
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拒付支票to refuse a cheque `B:B7Cpvn  
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拒付支票to stop payment of a cheque o; 6fvn  
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提示要求付款to present for payment xG
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见票即付持票人payable to bearer IkiQOk  

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支付指定人payable to order n9N#&Q"7m  
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已过期||无效out of date||stale @X3 gBGY)  
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请给出票人R/D||refer to drawer e 4 p*51ra  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N>Vacc_[  
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文字与数字不一致words and figures differ MMd0O X)P  
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支票 Y1#-^,qg  
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时间已过account closed M(_^'3u  
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更改处应加盖印章alterations require initials fBHkLRFH  
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时间已过effects not cleared L4\SBO  
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停止付款payment stopped ZAI1p+  
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支票毁损cheque mutilated tqff8 4  
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汇款||寄钱to remit||to send money <Cf7E  
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寄票供取款||支票支付to send a cheque for payment {B'Gm]4  
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寄款人a remitter w,M1`RsK  
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收款人a remittee (hhdbf  
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国外汇票foreign Bill vR6^n~  
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国内汇票inland Bill SX_k
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跟单汇票documentary bill D{,[
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空头汇票accommodation bill 7$q2v=tH_  
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原始汇票original bill c~^]jqid]  
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改写||换新票据renewed bill Ov~S2?E8  
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即期汇票sight bill||bill on demand (!XYH@Mz<w  
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…days after date||…days after date…日后付款 )CwMR'LV  
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…months after date||…months after date…月后付款 ReHd~G9  
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见票后…日付款…days after sight||…days sight SBN_>;$c5}  
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见票后…月付款…months after sight||…months sight +}`O^#<qLX  
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同组票据set of bills 'sjJSc  
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单张汇票sola of exchange||sole of exchange ! 6p)t[s  
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远期汇票usance bill||bill at usance r0?hX  
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长期汇票long bill E-tNB{r@  
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短期汇票short bill ku[=QsMv  
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逾期汇票overdue bill ~Q$c!=
  
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宽限日期days of grace =:n[{/O=  
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电汇telegraphic transfer （T.T） YnO1Lf@  
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邮汇postal order||postal note （Am.）||post office order||money order C_^R_  
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本票promissory note （P/N） 3]kAb`9[K2  
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押汇负责书||押汇保证书letter of hypothecation cV,03]x
 
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副保||抵押品||付属担保物collateral security T\e)Cz z2-  
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担保书trust receipt||letter of indemnity %wjU^Urya  
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承兑||认付acceptance ]kplb0`  
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单张承兑general acceptance _Fh0^O@  
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有条件承兑qualified acceptance -WW!V(~p  
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附条件认付conditional acceptance @Kb|  
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部分认付partial acceptance   (_n8$3T75