[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。   ~f
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会计报表statement of account Y;6<AIx>  
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往来帐目account current yT`[9u,  
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现在往来帐||存款额current accout Wv_5sPqLW  
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销货帐account sales \3n{%\_  
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共同计算帐项joint account C,n]9  
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未决帐项outstanding account Jme}{!3m  
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贷方帐项credit account||creditor account L$zT
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借方帐项debit account||debtor account ?)<zrE5p  
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应付帐||应付未付帐account payable EAF<PMb  
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应收帐||应收未收帐account receivable [T"oqO4%]  
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新交易||新帐new account vxUJ4|Qz  
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未决帐||老帐old account o%h\55S  
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现金帐cash account TX8,+s+  
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流水帐running account : 2  
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暂记帐||未定帐suspense account qTiX;e\W  
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过期帐||延滞帐overdue account||pastdue account ^9"|tWf6O  
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杂项帐户sundry account O^oFH OpFh  
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详细帐单||明细表detail account j3z&0sc2(0  
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呆帐bad account 6}{2W<  
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会计项目title of account <@5#  
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会计薄||帐薄account-book $ShL^g@  
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营业报告书||损益计算表account of budiness||business report In= 3#u ,M  
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借贷细帐||交验帐account rendered
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明细帐account stated (/Z~0hA[Q  
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与…银行开立一户头to open an account with pg*'2AT  
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与…银行建立交易to keep account with $9Y2\'w<h6  
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继续记帐to keep account W{ @lt}  
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与…有交易to have an account with t
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作成会计帐||有往来帐项to make out an account with _Vj O [hx  
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清算||清理债务to make up an account qC.jXU?rO  
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清洁帐目||与…停止交易to close ones account with TBrAYEk  
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结帐to close an account m5{Y  
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清理未付款to ask an account||to demand an account Xu
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结清差额to balance the account with ?n\~&n'C  
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清算to settle an account||to liquidate an account||to square an account '[`.&-;  
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审查帐目||监查帐目to audit an account `$G7Ia_ $]  
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检查帐目to examine an account j3Cpo x  
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转入A的帐户to charge the amount to As account o PR^Z pt  
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以计帐方式付款to pay on account [-s0'z  
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代理某人||为某人on ones account||on account of one K&D -1u   
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为自己计算||独立帐目on ones own account i.0}qS?  
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由某人收益并负风险on ones account and risk||for ones account and risk lOI(+74  
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由某人负担for ones account||for account of one 2ZNTg@o  
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按某人指示||列入某人帐户by order and for account of one +3]@0VM26;  
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列入5月份帐目for May account (+CB)nV0IA  
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编入某中帐项下to pass to the account of||to place to the account of z/6kxV89  
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寄出清算书to send in an account||to send in render an account Gob1V  
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支票薄cheque book 5c3)p^]g  
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支票陈票人cheque drawer v)o
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持票人cheque holder oBifESJ  
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不记名支票cheque to bearer||bearer cheque + [|2k(U  
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记名支票||认人支票cheque to order oizD: |  
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到期支票antedated cheque +>44'M^Z|(  
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未到期支票postdated cheque QVb@/  
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保付支票certified cheque `GqS.O}C  
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未获兑现支票，退票returned cheque K/g\x0  
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横线支票crossed cheque 7'J}|m{7  

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普通横线general crossing *&% kkbA  
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特别横线special crossing .NiPaUzc<  
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空白支票blank cheque _^0yE_ili  
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失效支票，过期支票stale cheque U~s&}M\n  
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普通支票open cheque qCc'w8A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1YTnOiYS1  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dScit!T"  
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支票换现金||兑现to cash a cheque F7E#x  
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清理票款to clear a cheque >Yl?i&3n  
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保证兑现to certify a cheque W=M]1hy  
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填写支票数额to fill up a cheque ^+Ie   
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支票上划线to cross a cheque _bHmcK  
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开发支票to make out a cheque Hq?-e?Nc  
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签发支票，开立支票to draw a cheque||to issue a cheque 7{ (t_N>  
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透支支票to overdraw a cheque f]tc$`vb  
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背书支票to endorse a cheque x=pq-&9>B  
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请付票款||清付票款to pay a cheque||to honour a cheque Wsyq  
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支票退票to dishonour a cheque 3R1v0  
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拒付支票to refuse a cheque =B@ow x  
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拒付支票to stop payment of a cheque e|Rd#  
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提示要求付款to present for payment d#9 \]Ul&  
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见票即付持票人payable to bearer )EZ#BF<0|  
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支付指定人payable to order Hy`Ee7>  
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已过期||无效out of date||stale \yP\@ cpY{  
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请给出票人R/D||refer to drawer xp<\7m_N  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \6~(# y  
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文字与数字不一致words and figures differ 4d~Sn81xW  
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支票 C{AVV<
  
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时间已过account closed 's#"~<L^e  
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更改处应加盖印章alterations require initials zSt6q  
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时间已过effects not cleared 67<Ym0+ =  
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停止付款payment stopped ,FWC|uM"  
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支票毁损cheque mutilated t0t" =(d  
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汇款||寄钱to remit||to send money rm}OV L  
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寄票供取款||支票支付to send a cheque for payment OX|nYTp  
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寄款人a remitter NJ" d`  
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收款人a remittee .8[U k^q  
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国外汇票foreign Bill B5FRe'UC  
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国内汇票inland Bill )L^GGy8w  
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跟单汇票documentary bill GJ1ap^k  
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空头汇票accommodation bill c& &^Do  
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原始汇票original bill j^ y9+W_b  
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改写||换新票据renewed bill AC`4n|,zJ;  
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即期汇票sight bill||bill on demand R<"fcsU  
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…days after date||…days after date…日后付款 _t l  
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…months after date||…months after date…月后付款 l
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见票后…日付款…days after sight||…days sight G6l:El&  
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见票后…月付款…months after sight||…months sight BYhF?  
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同组票据set of bills G[;GP0\N  
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单张汇票sola of exchange||sole of exchange )sONfn  
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远期汇票usance bill||bill at usance U,;a+z4\  
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长期汇票long bill B^;G3+}  
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短期汇票short bill 0@O:C
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逾期汇票overdue bill ]U4)2s  
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宽限日期days of grace ZmXO3,sf)  
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电汇telegraphic transfer （T.T） # $N)  
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邮汇postal order||postal note （Am.）||post office order||money order '5usPD  
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本票promissory note （P/N） ,E._A(Z  
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押汇负责书||押汇保证书letter of hypothecation J#/L}h;qH  
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副保||抵押品||付属担保物collateral security H\PY\O&cP  
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担保书trust receipt||letter of indemnity 9w:F_gr  
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承兑||认付acceptance |eu:qn8  
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单张承兑general acceptance PF+SHT'4}#  
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有条件承兑qualified acceptance P.t0o~hoK;  
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附条件认付conditional acceptance 2@jlF!zC  
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部分认付partial acceptance   Ir4M5OR\