[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。   p[-buB]  
会计报表statement of account 'm+)n08[  
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往来帐目account current {EGm6WSQ^  
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现在往来帐||存款额current accout c~+l| r=u?  
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销货帐account sales D+vHl}  
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共同计算帐项joint account }x1*4+Y1  
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未决帐项outstanding account C0F#PXUy  
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贷方帐项credit account||creditor account ?gMxGH:B.&  
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借方帐项debit account||debtor account tA2I_WCl  
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应付帐||应付未付帐account payable L 59q\_|  
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应收帐||应收未收帐account receivable 8L<G
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新交易||新帐new account 5/v@VU
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未决帐||老帐old account ~',<7eW  
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现金帐cash account 3!0Eh8ncI  
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流水帐running account 2rq)U+
  
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暂记帐||未定帐suspense account eXI^9u
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过期帐||延滞帐overdue account||pastdue account 5Y 4W:S  
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杂项帐户sundry account dIG(7~  
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详细帐单||明细表detail account 9qe6hF/29  
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呆帐bad account  ] }XK  
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会计项目title of account sAIL+O  
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会计薄||帐薄account-book lM C4j  
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营业报告书||损益计算表account of budiness||business report MPMJkL$F
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借贷细帐||交验帐account rendered #F.;N<a  
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明细帐account stated wHk4BWg-  
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与…银行开立一户头to open an account with p%CAicn  
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与…银行建立交易to keep account with 4_J* 0=U  
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继续记帐to keep account |S
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与…有交易to have an account with {Q?AIp6u|  
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作成会计帐||有往来帐项to make out an account with @#1k+tSA,  
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清算||清理债务to make up an account eb2~$ ,$  
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清洁帐目||与…停止交易to close ones account with q"'^W<i
 
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结帐to close an account oDTt+b  
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清理未付款to ask an account||to demand an account R{5Qb?&wOp  
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结清差额to balance the account with 0tm%Kd  
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清算to settle an account||to liquidate an account||to square an account <g5Btwo%  
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审查帐目||监查帐目to audit an account ~K
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检查帐目to examine an account abuHu'73  
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转入A的帐户to charge the amount to As account Ku*@4#<L6h  
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以计帐方式付款to pay on account 4Z"DF)+}  
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代理某人||为某人on ones account||on account of one :h=];^/E  
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为自己计算||独立帐目on ones own account oqB(l[%z2  
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由某人收益并负风险on ones account and risk||for ones account and risk f}0(qN/G  
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由某人负担for ones account||for account of one 3bu VU&ap  
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按某人指示||列入某人帐户by order and for account of one RZ:Yu  
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列入5月份帐目for May account [U]U *x  
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编入某中帐项下to pass to the account of||to place to the account of wUW^ O  
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寄出清算书to send in an account||to send in render an account " JFx  
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支票薄cheque book %%)"W n#`  
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支票陈票人cheque drawer 7"@^JxYN  
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持票人cheque holder Wf/r@/q  
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不记名支票cheque to bearer||bearer cheque <k!M+}a 9V  
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记名支票||认人支票cheque to order HC(Vu  
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到期支票antedated cheque b3F)$UQ  
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未到期支票postdated cheque M<^]Ywq*p  
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保付支票certified cheque )UbPG`x8  
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未获兑现支票，退票returned cheque 0`c|ZzY  
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横线支票crossed cheque ( m/ujz  
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普通横线general crossing
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特别横线special crossing E|{(O
  
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空白支票blank cheque g)$/'RB  
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失效支票，过期支票stale cheque J^<Gi/:*^  
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普通支票open cheque r$[`A_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4Vtug>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RW~!)^  
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支票换现金||兑现to cash a cheque w*?SGW  
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清理票款to clear a cheque 5{/uHscwLa  
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保证兑现to certify a cheque e,kxg^  
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填写支票数额to fill up a cheque = N&5]Z  
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支票上划线to cross a cheque }y%c.  
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开发支票to make out a cheque C@`rg ILc  
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签发支票，开立支票to draw a cheque||to issue a cheque 2FR+Z3&z  
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透支支票to overdraw a cheque \q
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背书支票to endorse a cheque TZ63=m  
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请付票款||清付票款to pay a cheque||to honour a cheque Fc#Sn2p*  
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支票退票to dishonour a cheque dz?On\6 6  
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拒付支票to refuse a cheque <UF0Xc&X'  

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拒付支票to stop payment of a cheque m/Erw"Z  
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提示要求付款to present for payment Y)
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见票即付持票人payable to bearer "u]&~$  
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支付指定人payable to order D2g/P8.<A  
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已过期||无效out of date||stale Th$Z9+()  
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请给出票人R/D||refer to drawer &8w# 4*W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]Zt]wnL+  
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文字与数字不一致words and figures differ tu Y+n 2  
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支票 O^3kP
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时间已过account closed 3rB0H   
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更改处应加盖印章alterations require initials ,[IDC3.4^R  
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时间已过effects not cleared j{YYG|  
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停止付款payment stopped |mE;HvQ F  
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支票毁损cheque mutilated h#"$W ;(  
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汇款||寄钱to remit||to send money &G\m
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寄票供取款||支票支付to send a cheque for payment ] re=8s 6  
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寄款人a remitter z,G_&5|f%  
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收款人a remittee {?eU AB<  
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国外汇票foreign Bill 3{$7tck,  
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国内汇票inland Bill qU7_%Z  
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跟单汇票documentary bill )&c#?wx'w  
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空头汇票accommodation bill t`
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原始汇票original bill h6 {vbYj  
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改写||换新票据renewed bill Y=P*   
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即期汇票sight bill||bill on demand l~rj7f;  
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…days after date||…days after date…日后付款 sQa;l]O:NC  
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…months after date||…months after date…月后付款 HU $"o6ap  
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见票后…日付款…days after sight||…days sight - I|xW  
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见票后…月付款…months after sight||…months sight OOqT0wN  
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同组票据set of bills 'Rn-SD~gIr  
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单张汇票sola of exchange||sole of exchange bmv8nal<Y  
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远期汇票usance bill||bill at usance |h]V9=  
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长期汇票long bill UCLM *`M  
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短期汇票short bill $D^\[^S  
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逾期汇票overdue bill 0\dmp'j]  
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宽限日期days of grace ?"x4u#x  
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电汇telegraphic transfer （T.T） ~:a1ELqVw  
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邮汇postal order||postal note （Am.）||post office order||money order jrib"Bh3,  
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本票promissory note （P/N） ],]Rv#`  
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押汇负责书||押汇保证书letter of hypothecation Lw>B:3e  
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副保||抵押品||付属担保物collateral security .zO^"mXjS  
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担保书trust receipt||letter of indemnity 8M5)fDu*?  
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承兑||认付acceptance LqWiw24#  
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单张承兑general acceptance cIU2qFn[  
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有条件承兑qualified acceptance ]\39#  
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附条件认付conditional acceptance Cd%5XD^  
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部分认付partial acceptance   S@,/
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