[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。   =A yDVWpE  
会计报表statement of account Xj;\ROBH-  
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往来帐目account current !X 8<;e}2  
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现在往来帐||存款额current accout utJz e  
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销货帐account sales n-% 8RV  
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共同计算帐项joint account o{QU?H5h  
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未决帐项outstanding account dE[_]2];P  
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贷方帐项credit account||creditor account ]0g%)fuMf  
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借方帐项debit account||debtor account tFYIKiq2  
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应付帐||应付未付帐account payable Ya_4[vR<  
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应收帐||应收未收帐account receivable a%wK[yVp  
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新交易||新帐new account /&+6nO P  
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未决帐||老帐old account =&-hU|ur  
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现金帐cash account 's]+.3">L1  
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流水帐running account
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暂记帐||未定帐suspense account =](c7HEQf  
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过期帐||延滞帐overdue account||pastdue account }G8RJxy  
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杂项帐户sundry account 1%L* 9>e  
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详细帐单||明细表detail account t9&z|?Vz  
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呆帐bad account I(8,D[G.m  
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会计项目title of account eiZv|?^0  
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会计薄||帐薄account-book iSx xy1R  
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营业报告书||损益计算表account of budiness||business report ,q#^_/?  
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借贷细帐||交验帐account rendered &7 }!U  
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明细帐account stated z9$x9u  
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与…银行开立一户头to open an account with [E(DGt  
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与…银行建立交易to keep account with ',0~\V  
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继续记帐to keep account N_L&!%s  
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与…有交易to have an account with #hd<5+$U}l  
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作成会计帐||有往来帐项to make out an account with VzpPopD,QW  
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清算||清理债务to make up an account X3]E8)645N  
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清洁帐目||与…停止交易to close ones account with S#+G?I3w  
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结帐to close an account xbo-~{  
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清理未付款to ask an account||to demand an account \9se~tAl3  
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结清差额to balance the account with '[Oi_gE.  
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清算to settle an account||to liquidate an account||to square an account um#;S;  
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审查帐目||监查帐目to audit an account (^a;2j9  

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检查帐目to examine an account o,\%c"mC  
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转入A的帐户to charge the amount to As account fws
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以计帐方式付款to pay on account yH#;k:O=  
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代理某人||为某人on ones account||on account of one  _&(ij(H  
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为自己计算||独立帐目on ones own account m qw!C  
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由某人收益并负风险on ones account and risk||for ones account and risk !+hX$_RT  
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由某人负担for ones account||for account of one mu{%%b7|^  
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按某人指示||列入某人帐户by order and for account of one 3&y u  
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列入5月份帐目for May account ~36c0 =  
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编入某中帐项下to pass to the account of||to place to the account of "5y^s!/  
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寄出清算书to send in an account||to send in render an account O,OGq0c  
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支票薄cheque book %qE#^ U  
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支票陈票人cheque drawer =[jBOx&  
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持票人cheque holder 5:PZ=jPR  
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不记名支票cheque to bearer||bearer cheque (i?^g &  
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记名支票||认人支票cheque to order qB:`tHy  
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到期支票antedated cheque jCl[!L5/1  
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未到期支票postdated cheque P>kx{ ^  
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保付支票certified cheque ,-"]IR!,w  
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未获兑现支票，退票returned cheque 2uHp%fv;  
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横线支票crossed cheque vuP1gem  
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普通横线general crossing 5 9vGLN!L  
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特别横线special crossing WDZi @9X_  
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空白支票blank cheque 3:(`#YY  
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失效支票，过期支票stale cheque -*A'6%`  
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普通支票open cheque E(8g(?4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [;I8ZVE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PwW@I~@>  
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支票换现金||兑现to cash a cheque J.nq[/
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清理票款to clear a cheque ^U}0D^jDeE  
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保证兑现to certify a cheque x8Sq+BY  
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填写支票数额to fill up a cheque arZIe+KW  
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支票上划线to cross a cheque %S.U`(.  
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开发支票to make out a cheque EcIQ20Z_-  
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签发支票，开立支票to draw a cheque||to issue a cheque E,7~kd~y`  
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透支支票to overdraw a cheque N_D+d4@  
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背书支票to endorse a cheque *GP_ut%  
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请付票款||清付票款to pay a cheque||to honour a cheque CDnz &?  
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支票退票to dishonour a cheque ~aAJn IO  
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拒付支票to refuse a cheque 3^>a TU<Z  
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拒付支票to stop payment of a cheque ROS"V V<  
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提示要求付款to present for payment {$YD-bqY  
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见票即付持票人payable to bearer  x9"4 vp  
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支付指定人payable to order F] ?@X  

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已过期||无效out of date||stale Qy5Os?9"  
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请给出票人R/D||refer to drawer 6w"( y~c1  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KBw9(  
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文字与数字不一致words and figures differ 4Kn9*V  
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支票 o9Txo (tYU  
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时间已过account closed Cb{A:\>Q{  
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更改处应加盖印章alterations require initials 8VuZ,!WH#  
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时间已过effects not cleared O}MZ-/z=o~  
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停止付款payment stopped VX;zZ`BJ  
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支票毁损cheque mutilated !@pV)RUv7  
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汇款||寄钱to remit||to send money w|}W(=#  

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寄票供取款||支票支付to send a cheque for payment {_zV5V  
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寄款人a remitter R:w%2Y  
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收款人a remittee I9
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国外汇票foreign Bill T?X^0UdJj  
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国内汇票inland Bill 3ppuQQ  

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跟单汇票documentary bill ;>9OgO  
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空头汇票accommodation bill \ V6   
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原始汇票original bill aZ`<PdA  
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改写||换新票据renewed bill (%[Tk[  
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即期汇票sight bill||bill on demand Sv7 i! j  
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…days after date||…days after date…日后付款 re;Lg C  
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…months after date||…months after date…月后付款 N31?9GE  
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见票后…日付款…days after sight||…days sight ;{
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见票后…月付款…months after sight||…months sight /|GT\X4o  
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同组票据set of bills d<x1*a  
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单张汇票sola of exchange||sole of exchange Q"%S~&#'  
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远期汇票usance bill||bill at usance 1"?]= j:  
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长期汇票long bill GRT]aw  
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短期汇票short bill TQf L%JT  
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逾期汇票overdue bill +~Tu0?{Z 0  
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宽限日期days of grace /[K_ &  
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电汇telegraphic transfer （T.T）  l{$[}<
 
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邮汇postal order||postal note （Am.）||post office order||money order I[0!SIqY  
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本票promissory note （P/N） c8ZA5|  
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押汇负责书||押汇保证书letter of hypothecation 4^*,jS-9g}  
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副保||抵押品||付属担保物collateral security h
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担保书trust receipt||letter of indemnity 0;<)\Wt=i9  
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承兑||认付acceptance 5~H#(d<oZ  
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单张承兑general acceptance e6E?t[hEeS  
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有条件承兑qualified acceptance  //f  
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附条件认付conditional acceptance "=1;0uy]  
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部分认付partial acceptance   
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