[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。   *l(7D(#  
会计报表statement of account *[Imn\hu  
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往来帐目account current F;
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现在往来帐||存款额current accout v1 #otrf  
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销货帐account sales 7RQR)DG  
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共同计算帐项joint account FBG4pb9=~  
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未决帐项outstanding account eYc$dPE  
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贷方帐项credit account||creditor account mupT<_Y  
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借方帐项debit account||debtor account W PC]%:L"  
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应付帐||应付未付帐account payable #j;^\rSv-  
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应收帐||应收未收帐account receivable I2XU(pYU  
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新交易||新帐new account 3s*mbk[J  
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未决帐||老帐old account pR
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现金帐cash account W@>% {eE  
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流水帐running account KA5v+~  
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暂记帐||未定帐suspense account `K"L /I9  
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过期帐||延滞帐overdue account||pastdue account AhN4mc@  
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杂项帐户sundry account P.se'z)E  
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详细帐单||明细表detail account F-QzrquS  
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呆帐bad account Ha#=(9.  
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会计项目title of account > -?f0K  
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会计薄||帐薄account-book t|?ez4/{z  
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营业报告书||损益计算表account of budiness||business report K`eCDvlH  
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借贷细帐||交验帐account rendered wVXS%4|v  
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明细帐account stated t^-d/yKt0w  
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与…银行开立一户头to open an account with w_c"@CjkE  
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与…银行建立交易to keep account with yf)%%&  
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继续记帐to keep account hN iE\x  
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与…有交易to have an account with G>_*djUf  
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作成会计帐||有往来帐项to make out an account with "!P3R1;%  
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清算||清理债务to make up an account `7Q<'oK  
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清洁帐目||与…停止交易to close ones account with ;+
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结帐to close an account /62!cp/F/D  
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清理未付款to ask an account||to demand an account N% B>M7-=  
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结清差额to balance the account with j_[tu!~  
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清算to settle an account||to liquidate an account||to square an account %0?
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审查帐目||监查帐目to audit an account -ad{tJV|  
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检查帐目to examine an account QL/(72K  
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转入A的帐户to charge the amount to As account Pm?KI<TH~  
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以计帐方式付款to pay on account A\DC
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代理某人||为某人on ones account||on account of one 6_;icpN]  
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为自己计算||独立帐目on ones own account |-ALklXr  
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由某人收益并负风险on ones account and risk||for ones account and risk Dy&i&5E.-l  
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由某人负担for ones account||for account of one JR|ck=tq  
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按某人指示||列入某人帐户by order and for account of one  %;'s4ly  
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列入5月份帐目for May account HiFUv>,u  
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编入某中帐项下to pass to the account of||to place to the account of n@i HFBb  
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寄出清算书to send in an account||to send in render an account _[3D  
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支票薄cheque book =nS3p6>rZ  
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支票陈票人cheque drawer {P./==^0  
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持票人cheque holder Avc%2+  
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不记名支票cheque to bearer||bearer cheque 7}>EJ  
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记名支票||认人支票cheque to order 4VSU8tK|N]  
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到期支票antedated cheque 9A=,E&  
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未到期支票postdated cheque eauF~md,  
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保付支票certified cheque uXvtfc  
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未获兑现支票，退票returned cheque }}~|!8  
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横线支票crossed cheque S1_RjMbYM  
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普通横线general crossing [W&T(%(W-  
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特别横线special crossing e^v oW"?%  
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空白支票blank cheque AwR=]W;j  
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失效支票，过期支票stale cheque gbA_DZ  
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普通支票open cheque tw@X> G1 z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TWTb?HP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dZuOrTplA  
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支票换现金||兑现to cash a cheque }@)[5N#A|  
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清理票款to clear a cheque PA*5Bk="q  
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保证兑现to certify a cheque 2
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填写支票数额to fill up a cheque "dlVk~  
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支票上划线to cross a cheque xIn:ZKJ'  
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开发支票to make out a cheque i XN1I   
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签发支票，开立支票to draw a cheque||to issue a cheque wL[ M:  
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透支支票to overdraw a cheque !r-F>!~  
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背书支票to endorse a cheque 7:@'B|  
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请付票款||清付票款to pay a cheque||to honour a cheque X>^fEQq"  
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支票退票to dishonour a cheque wC*X4 '  
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拒付支票to refuse a cheque &,/S`ke=  
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拒付支票to stop payment of a cheque ,%y/kS]  
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提示要求付款to present for payment JGZBL{8  
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见票即付持票人payable to bearer [>9is=>o.  
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支付指定人payable to order % 2h>-.tY  
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已过期||无效out of date||stale )B*t :tN  
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请给出票人R/D||refer to drawer I 6O  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {G-kNU  
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文字与数字不一致words and figures differ 5R7DDJk  
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支票 #E]59_  
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时间已过account closed P2Y^d#jO  
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更改处应加盖印章alterations require initials =c7;r] Ol  
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时间已过effects not cleared GthYzd:'hJ  
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停止付款payment stopped Dh*n!7lD`  
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支票毁损cheque mutilated @pxcpXCy  
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汇款||寄钱to remit||to send money Debv4Gr;^  

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寄票供取款||支票支付to send a cheque for payment m kexc~l  
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寄款人a remitter DI%saw  
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收款人a remittee <QvOs@i*  
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国外汇票foreign Bill n*$ g]G$  
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国内汇票inland Bill ww/Uzv  
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跟单汇票documentary bill CWlw0X  
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空头汇票accommodation bill wj+*E6o-n  
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原始汇票original bill #F#%`Rv1  
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改写||换新票据renewed bill Uv.)?YeGh  
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即期汇票sight bill||bill on demand / +\9S  
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…days after date||…days after date…日后付款 Zh,71Umz  
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…months after date||…months after date…月后付款 `g,..Ns-r  
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见票后…日付款…days after sight||…days sight Jvi#)  
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见票后…月付款…months after sight||…months sight Vj-h;rB0z  
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同组票据set of bills  <Uur^uB  
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单张汇票sola of exchange||sole of exchange TV:9bn?r)  
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远期汇票usance bill||bill at usance (mOtU8e  
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长期汇票long bill
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短期汇票short bill >sF)BoLc  
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逾期汇票overdue bill jylD6 IT  
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宽限日期days of grace 1cDF!X]  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order 3R/bz0 V>  
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本票promissory note （P/N） lYIH/:T  
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押汇负责书||押汇保证书letter of hypothecation WxDh;*am:  
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副保||抵押品||付属担保物collateral security XZf$K_F&M  
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担保书trust receipt||letter of indemnity ,6/V"kqIP  
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承兑||认付acceptance s~>}a  
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单张承兑general acceptance ~o(   
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有条件承兑qualified acceptance e.C)jv6qr  
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附条件认付conditional acceptance mw!F{pw  
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部分认付partial acceptance   oDR%\VY6T