[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。   m N& G  
会计报表statement of account IH2V.>h  
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往来帐目account current XCAy _fL<B  
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现在往来帐||存款额current accout p#QR^|7"  
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销货帐account sales K 5"8zF)*  
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共同计算帐项joint account q 4xP< b^  
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未决帐项outstanding account 4DTT/ER'qA  
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贷方帐项credit account||creditor account ?cvV~&$gc  
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借方帐项debit account||debtor account H'_
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应付帐||应付未付帐account payable ]IM/R@  
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应收帐||应收未收帐account receivable ]ME2V  
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新交易||新帐new account 9cJ1J7y  
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未决帐||老帐old account i[O{M`Z%  
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现金帐cash account {+CBThC  
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流水帐running account szw|`S>o  
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暂记帐||未定帐suspense account ypy  
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过期帐||延滞帐overdue account||pastdue account H9Dw#.em  
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杂项帐户sundry account Fu\!'\6  
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详细帐单||明细表detail account D0*+7n3  
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呆帐bad account o!Y61S(  
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会计项目title of account |576)  
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会计薄||帐薄account-book 6vr8rJ-  
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营业报告书||损益计算表account of budiness||business report v%4zP%4Ak[  
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借贷细帐||交验帐account rendered >7(7  
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明细帐account stated 6e4A|<  
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与…银行开立一户头to open an account with 7i0;S s*  
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与…银行建立交易to keep account with ZeE(gtM  
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继续记帐to keep account G4{TJ,~  
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与…有交易to have an account with wt1Y&D  
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作成会计帐||有往来帐项to make out an account with 6bd{3@   
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清算||清理债务to make up an account 7f\/cS^  
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清洁帐目||与…停止交易to close ones account with U{PFeR,Uk  
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结帐to close an account ^9`~-w  
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清理未付款to ask an account||to demand an account L]3gHq  
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结清差额to balance the account with 7-2,|(Xg  
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清算to settle an account||to liquidate an account||to square an account d;E (^l  
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审查帐目||监查帐目to audit an account b*dEX%H8sf  
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检查帐目to examine an account Yy4l -}"  
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转入A的帐户to charge the amount to As account HVaKy+RU  
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以计帐方式付款to pay on account &8@ a"  
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代理某人||为某人on ones account||on account of one f<l.%B  
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为自己计算||独立帐目on ones own account q\T}jF\t  
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由某人收益并负风险on ones account and risk||for ones account and risk '^~38=FA  
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由某人负担for ones account||for account of one VIg=|Oe),  
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按某人指示||列入某人帐户by order and for account of one +<W8kb  
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列入5月份帐目for May account FaA7m  
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编入某中帐项下to pass to the account of||to place to the account of ~.
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寄出清算书to send in an account||to send in render an account wVY;)1?  
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支票薄cheque book 8WRxM%gsH  
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支票陈票人cheque drawer FAP1Bm  
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持票人cheque holder 8GFA}_(^R  
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不记名支票cheque to bearer||bearer cheque }%I)bU  
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记名支票||认人支票cheque to order
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到期支票antedated cheque #3o]Qo[Sc  
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未到期支票postdated cheque mQ]wLPP{1  
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保付支票certified cheque M=aWL!nJ  
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未获兑现支票，退票returned cheque I+^B]@"  
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横线支票crossed cheque ]Ak@!&hyak  
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普通横线general crossing ii:h E=  
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特别横线special crossing n|oAfJUk,  
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空白支票blank cheque B R-(@  
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失效支票，过期支票stale cheque |ei?s1)  
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普通支票open cheque Eqg(U0k0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wOy1i/oj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7FVu[Qu  
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支票换现金||兑现to cash a cheque X"W%(x`w  
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清理票款to clear a cheque |Mp_qg?g  
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保证兑现to certify a cheque l|ZwZix
 
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填写支票数额to fill up a cheque Wx&AY"J  
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支票上划线to cross a cheque k3[ ~I'  
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开发支票to make out a cheque 2F3IC  
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签发支票，开立支票to draw a cheque||to issue a cheque 7g5sJj  
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透支支票to overdraw a cheque A0M)*9 f  
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背书支票to endorse a cheque A$W,#`E  
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请付票款||清付票款to pay a cheque||to honour a cheque 3bpbk  
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支票退票to dishonour a cheque IQdiVj  
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拒付支票to refuse a cheque Hw<t>z k  
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拒付支票to stop payment of a cheque "sf8~P9qy  
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提示要求付款to present for payment tp_*U,  
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见票即付持票人payable to bearer >va#PFHA  
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支付指定人payable to order v%=G~kF}[  
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已过期||无效out of date||stale `*8p T  
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请给出票人R/D||refer to drawer *xM4nUu<~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?W9$=  
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文字与数字不一致words and figures differ zm9>"(H  
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支票 gx#xB 8n  
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时间已过account closed QK%{\qu  
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更改处应加盖印章alterations require initials bB- >\  
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时间已过effects not cleared C3u/8Mrt7  
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停止付款payment stopped ,Za!  
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支票毁损cheque mutilated S2kFdx*Zf  
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汇款||寄钱to remit||to send money 3u^U\xB  
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寄票供取款||支票支付to send a cheque for payment *R m>bLI  
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寄款人a remitter mFw`LvH?*  
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收款人a remittee PxNp'PZr9  
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国外汇票foreign Bill s {p-c
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国内汇票inland Bill ig5 d-A  
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跟单汇票documentary bill fb
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空头汇票accommodation bill ecDni
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原始汇票original bill gBp,p\ Xc  
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改写||换新票据renewed bill ?~X*\  

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即期汇票sight bill||bill on demand h\| ~Q.kG  
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…days after date||…days after date…日后付款 & mwQj<Z  
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…months after date||…months after date…月后付款 cCx@VT`0  
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见票后…日付款…days after sight||…days sight fy9m S  
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见票后…月付款…months after sight||…months sight r9MS,KG8  
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同组票据set of bills ASGV3r(  
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单张汇票sola of exchange||sole of exchange h0**[LDH  
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远期汇票usance bill||bill at usance g Va;!  
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长期汇票long bill Yr!@pHy  

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短期汇票short bill U$,-F**  
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逾期汇票overdue bill %u=b_4K"j  
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宽限日期days of grace Y@(izC&h  
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电汇telegraphic transfer （T.T） B`<a~V  
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邮汇postal order||postal note （Am.）||post office order||money order (V(8E%<c  
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本票promissory note （P/N） yC&u^{~BC  
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押汇负责书||押汇保证书letter of hypothecation evSr?ys  
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副保||抵押品||付属担保物collateral security ,gO(zI-1  
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担保书trust receipt||letter of indemnity X_HU?Q_N  
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承兑||认付acceptance }'`iJb\  
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单张承兑general acceptance M o?y4X  
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有条件承兑qualified acceptance jp+s[rRc\{  
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附条件认付conditional acceptance ?B32,AS@  
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部分认付partial acceptance   wbQs>pc