[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。   q$7/X;A  
会计报表statement of account 1a_
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往来帐目account current 1{.5X8y1x  
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现在往来帐||存款额current accout H?wf%0  
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销货帐account sales :Ny^-4-N  
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共同计算帐项joint account L7n
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未决帐项outstanding account &?Z<"+B8S  
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贷方帐项credit account||creditor account Qt.|YB8  
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借方帐项debit account||debtor account 'tJxADK  
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应付帐||应付未付帐account payable @`XbM7D 5  
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应收帐||应收未收帐account receivable J+l#!gk$!  
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新交易||新帐new account \|6
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未决帐||老帐old account emIF{oP  
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现金帐cash account eN0lJ~  
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流水帐running account <SiJA`(7  
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暂记帐||未定帐suspense account zvwv7JtB  
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过期帐||延滞帐overdue account||pastdue account |8fdhqy_  
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杂项帐户sundry account lL&p?MUp  
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详细帐单||明细表detail account mh35S!I3I^  
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呆帐bad account 0yxwsBLy  
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会计项目title of account Mo\nY5  
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会计薄||帐薄account-book USH>`3  
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营业报告书||损益计算表account of budiness||business report ~zDFL15w  
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借贷细帐||交验帐account rendered :|Bzbn=N2  
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明细帐account stated 2Z
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与…银行开立一户头to open an account with CFeAKjG  
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与…银行建立交易to keep account with iBCIJ!;  
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继续记帐to keep account B|SX?X  
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与…有交易to have an account with ]o
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作成会计帐||有往来帐项to make out an account with [}y"rs`!  
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清算||清理债务to make up an account P> ~Lx  
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清洁帐目||与…停止交易to close ones account with #}xPOz7:  
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结帐to close an account /7C%m:  
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清理未付款to ask an account||to demand an account T4}q%%7l  
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结清差额to balance the account with hj[sxC>z5  
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清算to settle an account||to liquidate an account||to square an account Fi"TY^-E;  
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审查帐目||监查帐目to audit an account eXMl3Lxf  
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检查帐目to examine an account r;8$ 7C.  
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转入A的帐户to charge the amount to As account ;,:w%.  
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以计帐方式付款to pay on account vm"dE4W=  
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代理某人||为某人on ones account||on account of one ?:sQ]S/Er  
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为自己计算||独立帐目on ones own account 5}2XnM2  
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由某人收益并负风险on ones account and risk||for ones account and risk KR/SMwy  
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由某人负担for ones account||for account of one L\X2Olfz1  
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按某人指示||列入某人帐户by order and for account of one {V~Gr  
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列入5月份帐目for May account =qVD"Z]z  
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编入某中帐项下to pass to the account of||to place to the account of S4BU!  
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寄出清算书to send in an account||to send in render an account xBi``x2eY  
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支票薄cheque book itW~2#nJz  
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支票陈票人cheque drawer "kT?9&  
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持票人cheque holder X6Hd%}*mN  
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不记名支票cheque to bearer||bearer cheque !q_fcd^c
 
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记名支票||认人支票cheque to order Y^@Nvt$<K  
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到期支票antedated cheque O}I RM|r"  
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未到期支票postdated cheque oCftI':@  
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保付支票certified cheque ayQB@2%  
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未获兑现支票，退票returned cheque g$jZpU  
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横线支票crossed cheque 4D-4BxN*  
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普通横线general crossing )6 _+  
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特别横线special crossing xiW;Y{kZ  
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空白支票blank cheque nrpxZA  
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失效支票，过期支票stale cheque 9 ZD4Gv   
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普通支票open cheque pGO)9?j_N  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '!%Zf;Fjr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A
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支票换现金||兑现to cash a cheque 7jZ=+2  
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清理票款to clear a cheque K; +w'/{  
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保证兑现to certify a cheque VqeK~,}  
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填写支票数额to fill up a cheque %`cP|k  
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支票上划线to cross a cheque 8pQx6QE  
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开发支票to make out a cheque (W~')A"hC'  
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签发支票，开立支票to draw a cheque||to issue a cheque }J~ d6m  
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透支支票to overdraw a cheque o~vUqj?BA  
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背书支票to endorse a cheque ]Cfjs33H  
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请付票款||清付票款to pay a cheque||to honour a cheque X#bK.WN$  
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支票退票to dishonour a cheque d-zNvbU"  
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拒付支票to refuse a cheque Y+,ii$Ce~  
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拒付支票to stop payment of a cheque ^ZxT0oaL  
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提示要求付款to present for payment b9F:X  
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见票即付持票人payable to bearer Y<4
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支付指定人payable to order k10g %K4g  
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已过期||无效out of date||stale o9<)rUy  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ii3{HJ*C  
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文字与数字不一致words and figures differ lYF~CNvE  
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支票 1edeV48{:  
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时间已过account closed m0}1P]dc  
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更改处应加盖印章alterations require initials R0WI s:k2  
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时间已过effects not cleared W x`|u  
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停止付款payment stopped $`wo8A| )  
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支票毁损cheque mutilated =S
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汇款||寄钱to remit||to send money Y)ig:m]#  
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寄票供取款||支票支付to send a cheque for payment sN8)p%'Lg  
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寄款人a remitter :~ ; 48m  

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收款人a remittee  &$x1^  
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国外汇票foreign Bill ?kBX:(g  
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国内汇票inland Bill
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跟单汇票documentary bill DZ*m"Bi  
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空头汇票accommodation bill rF:l
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原始汇票original bill ySP%i6!au  
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改写||换新票据renewed bill '0tNo.8K  
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即期汇票sight bill||bill on demand } >z
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…days after date||…days after date…日后付款 9_&N0>OF  
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…months after date||…months after date…月后付款 K[s!3.u  
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见票后…日付款…days after sight||…days sight *{1]b_<  
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见票后…月付款…months after sight||…months sight zLS=>iLD{  
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同组票据set of bills >@
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单张汇票sola of exchange||sole of exchange &O;'?/4 S  
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远期汇票usance bill||bill at usance -xMM}r y  
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长期汇票long bill F2WMts  
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短期汇票short bill Ua\<oD79]  
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逾期汇票overdue bill GkYD:o=qx  
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宽限日期days of grace C=!YcJ9  
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电汇telegraphic transfer （T.T） fNNi
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邮汇postal order||postal note （Am.）||post office order||money order le.(KgRS4  
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本票promissory note （P/N） q@8j[15  
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押汇负责书||押汇保证书letter of hypothecation W y%'<f  
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副保||抵押品||付属担保物collateral security zyF[I6Gs  
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担保书trust receipt||letter of indemnity WTZr{)e  
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承兑||认付acceptance *3r{s'm  
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单张承兑general acceptance j@b18wZ  
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有条件承兑qualified acceptance >xa k  
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附条件认付conditional acceptance KXy|Si8w  
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部分认付partial acceptance   KN"V(<!)~