[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。   D;:p6q}hT  
会计报表statement of account z2A,*|I  
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往来帐目account current K,bX< ~e5  
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现在往来帐||存款额current accout ^C2SLLgeJ  
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销货帐account sales Rx@0EPV  
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共同计算帐项joint account 2p*!up(  
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未决帐项outstanding account yx<-M  
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贷方帐项credit account||creditor account ;Yt'$D*CP  
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借方帐项debit account||debtor account K;R!>p}t  
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应付帐||应付未付帐account payable Rf!$n7& \  
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应收帐||应收未收帐account receivable Jb|dpu/e  
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新交易||新帐new account 4@jX{{^6%  
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未决帐||老帐old account G4EuW *~
 
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现金帐cash account *3(mNpi{_  
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流水帐running account 5?>ES*  
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暂记帐||未定帐suspense account 3#{Al[jq  
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过期帐||延滞帐overdue account||pastdue account +DYsBCVbag  
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杂项帐户sundry account d_Z?i#r0l  
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详细帐单||明细表detail account 7DWGYvv[  
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呆帐bad account ;eW\41w  
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会计项目title of account o`Q.;1(Y'  
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会计薄||帐薄account-book a:
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营业报告书||损益计算表account of budiness||business report @iN"]GFjS  
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借贷细帐||交验帐account rendered ]l,,en5V  
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明细帐account stated x7/";L>  
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与…银行开立一户头to open an account with I8uFMP  
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与…银行建立交易to keep account with BO.Db``  
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继续记帐to keep account e9>~mtx  
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与…有交易to have an account with =Q*3\)7
 
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作成会计帐||有往来帐项to make out an account with 6"R'z#{OF  
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清算||清理债务to make up an account $=) Pky-~  
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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 ZB`d&!W>  
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清理未付款to ask an account||to demand an account 'by+hXk  
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结清差额to balance the account with y G3aF(  
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清算to settle an account||to liquidate an account||to square an account ~]q>}/&YLo  
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审查帐目||监查帐目to audit an account i1!1'T8  
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检查帐目to examine an account O1bW, n(  
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转入A的帐户to charge the amount to As account hzRKv6  
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以计帐方式付款to pay on account Fj]06~u  
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代理某人||为某人on ones account||on account of one S0QLM)  
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为自己计算||独立帐目on ones own account 6dV )pJd  
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由某人收益并负风险on ones account and risk||for ones account and risk P_w4 D U  
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由某人负担for ones account||for account of one e6Y>Bk  
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按某人指示||列入某人帐户by order and for account of one $`55
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列入5月份帐目for May account 8hD[z}  
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编入某中帐项下to pass to the account of||to place to the account of .JXEw%I@  
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寄出清算书to send in an account||to send in render an account  ;Pt8\X  
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支票薄cheque book ]}XDDPbZ}  
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支票陈票人cheque drawer +w^,!gA&  
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持票人cheque holder EXCE^ Vw  
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不记名支票cheque to bearer||bearer cheque Y b3ckktY  
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记名支票||认人支票cheque to order '7sf)0\:<p  
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到期支票antedated cheque ]EX6Y  
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未到期支票postdated cheque 6+IhI?lI=  
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保付支票certified cheque Q^Cm3|ZO  
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未获兑现支票，退票returned cheque ?n`m
 
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横线支票crossed cheque t^~vi'bB  
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普通横线general crossing \9VF)Y.ke  
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特别横线special crossing 5CFNBb%Xy  
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空白支票blank cheque ]$@a.#}  
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失效支票，过期支票stale cheque  rL{R=0  
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普通支票open cheque pmNy=ZXx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D<SC
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Za:j;u Y  
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支票换现金||兑现to cash a cheque L' = \|r  
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清理票款to clear a cheque n= .P46|  
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保证兑现to certify a cheque YZol4q|ic  
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填写支票数额to fill up a cheque  &9yZfp  
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支票上划线to cross a cheque ){;XI2
 
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开发支票to make out a cheque ?KC
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签发支票，开立支票to draw a cheque||to issue a cheque {&51@UX  
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透支支票to overdraw a cheque 9d5$cV  
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背书支票to endorse a cheque zxyl+tU &  
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请付票款||清付票款to pay a cheque||to honour a cheque yXJhOCa  
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支票退票to dishonour a cheque {r^_g(.q  
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拒付支票to refuse a cheque Uj!3MF  
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拒付支票to stop payment of a cheque  384n1?  
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提示要求付款to present for payment q}{E![ZTu  
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见票即付持票人payable to bearer f|d~=\0y  
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支付指定人payable to order j\y;~ V  
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已过期||无效out of date||stale Xoj" rR9|  
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请给出票人R/D||refer to drawer &^=Lr:I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 77RZ<u9/`  
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文字与数字不一致words and figures differ u0C:q`;z  
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支票 bWFa{W5!  
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时间已过account closed pbMANZU[  
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更改处应加盖印章alterations require initials ^y5A\nz&  
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时间已过effects not cleared Z-@nXt  
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停止付款payment stopped UP](1lAf  
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支票毁损cheque mutilated m6Dm1'+  
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汇款||寄钱to remit||to send money J=A)]YE  
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寄票供取款||支票支付to send a cheque for payment . ,|C>^  
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寄款人a remitter f)sy-o!  
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收款人a remittee \8CCa(H  
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国外汇票foreign Bill Ejk;(rxI  
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国内汇票inland Bill c>bns/f  
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跟单汇票documentary bill x`6MAZ  
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空头汇票accommodation bill '_v~+  
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原始汇票original bill :qm\FsO  
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改写||换新票据renewed bill >axeUd+@i  
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即期汇票sight bill||bill on demand +tPBm{|  
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…days after date||…days after date…日后付款 D!`;vZ\>  
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…months after date||…months after date…月后付款 3=enk0$  
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见票后…日付款…days after sight||…days sight 5FOMh"!z\  
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见票后…月付款…months after sight||…months sight <-I69`  
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同组票据set of bills 8c5YX  
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单张汇票sola of exchange||sole of exchange RU)(|;  
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远期汇票usance bill||bill at usance R'Jrbe|  
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长期汇票long bill {lf{0c$X.  
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短期汇票short bill `nF SJlr&  
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逾期汇票overdue bill *2h%dT:,%  
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宽限日期days of grace KQr+VQdq>  
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电汇telegraphic transfer （T.T） nXT`7  
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邮汇postal order||postal note （Am.）||post office order||money order ~e}JqJ(97  
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本票promissory note （P/N） zM0}(5$m  
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押汇负责书||押汇保证书letter of hypothecation gKh*q.  
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副保||抵押品||付属担保物collateral security }y6|H,t9  
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担保书trust receipt||letter of indemnity JVoC2Z<  
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承兑||认付acceptance
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单张承兑general acceptance 9VW/Af  
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有条件承兑qualified acceptance Q+B
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附条件认付conditional acceptance lrE"phYk  
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部分认付partial acceptance   4 
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