[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。   e,#w*|  
会计报表statement of account zq+2@"q  

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往来帐目account current $

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现在往来帐||存款额current accout .]exY i  
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销货帐account sales @ G]*]rkKb  
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共同计算帐项joint account fp
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未决帐项outstanding account msw'n  
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贷方帐项credit account||creditor account Hwd ^C2v  
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借方帐项debit account||debtor account U`N?<zm<oO  
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应付帐||应付未付帐account payable !m=Js"  
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应收帐||应收未收帐account receivable ,;YNI  
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新交易||新帐new account w&#[g9G%  
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未决帐||老帐old account jB9~'>JY  
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现金帐cash account |0p@'X1  
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流水帐running account O)R}|  
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暂记帐||未定帐suspense account C:AV?  
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过期帐||延滞帐overdue account||pastdue account V]]!0ugvk(  
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杂项帐户sundry account [T'[7Z  
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详细帐单||明细表detail account : maBec)  
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呆帐bad account KD f#e3  
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会计项目title of account :%28*fl  
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会计薄||帐薄account-book RV]QVA*i  
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营业报告书||损益计算表account of budiness||business report UH7?JF-D  
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借贷细帐||交验帐account rendered 2=<,#7zlJ  
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明细帐account stated C>-}BeY!  
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与…银行开立一户头to open an account with s/3sOb}sA  
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与…银行建立交易to keep account with P uQ  
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继续记帐to keep account hp7ni1 V  
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与…有交易to have an account with 7bVKH[  
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作成会计帐||有往来帐项to make out an account with 3c:fYE  
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清算||清理债务to make up an account l;h -`( 11  
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清洁帐目||与…停止交易to close ones account with |llmq'Q  
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结帐to close an account nxm*.&#p?  
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清理未付款to ask an account||to demand an account hig t(u  
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结清差额to balance the account with ? ]} =4  
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清算to settle an account||to liquidate an account||to square an account lZ,$lZg9Z  
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审查帐目||监查帐目to audit an account UyMlk  
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检查帐目to examine an account @d^MaXp_P  
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转入A的帐户to charge the amount to As account %VrMlG4hx  
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以计帐方式付款to pay on account (g tOYEqx  
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代理某人||为某人on ones account||on account of one 8PGuZw<  
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为自己计算||独立帐目on ones own account Lo9 \[4FP  
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由某人收益并负风险on ones account and risk||for ones account and risk 
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由某人负担for ones account||for account of one ?z
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按某人指示||列入某人帐户by order and for account of one #XAH ` L\  
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列入5月份帐目for May account PE+{ <[n  
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编入某中帐项下to pass to the account of||to place to the account of ">R`S<W  
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寄出清算书to send in an account||to send in render an account StMvz~  
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支票薄cheque book 4"V6k4i5  
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支票陈票人cheque drawer ; 5!8LmZ0#  
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持票人cheque holder ]iiB|xT  
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不记名支票cheque to bearer||bearer cheque izr 3{y5  
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记名支票||认人支票cheque to order g+u5u\k  
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到期支票antedated cheque #4?:4Im#  
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未到期支票postdated cheque *|/kK
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保付支票certified cheque hHqsI`7
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未获兑现支票，退票returned cheque x9H qc9q  
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横线支票crossed cheque }{ "RgT-qG  
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普通横线general crossing }zV#?;}  
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特别横线special crossing fm^)u"  
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空白支票blank cheque N`i`[ f  
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失效支票，过期支票stale cheque
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普通支票open cheque ||sj*K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z6Jfu:_N!  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -)ag9{*  
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支票换现金||兑现to cash a cheque lEv<n6:_  
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清理票款to clear a cheque )IP{yL8c  
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保证兑现to certify a cheque mh8~w~/[  
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填写支票数额to fill up a cheque pu* vFwZ  
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支票上划线to cross a cheque Li;(~_62a]  
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开发支票to make out a cheque NCM&6<_  
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签发支票，开立支票to draw a cheque||to issue a cheque /M "E5  
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透支支票to overdraw a cheque h}U\2$5  
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背书支票to endorse a cheque ^f,('0p->  
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请付票款||清付票款to pay a cheque||to honour a cheque cKX6pG  
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支票退票to dishonour a cheque -R;.Md_  
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拒付支票to refuse a cheque ),-4\!7  
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拒付支票to stop payment of a cheque 1& k_&o  
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提示要求付款to present for payment jz$)*Kdi*  
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见票即付持票人payable to bearer <&o `T4  
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支付指定人payable to order q
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已过期||无效out of date||stale *Df|D/,WE  
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请给出票人R/D||refer to drawer '7W?VipU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Fa9]!bW  
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文字与数字不一致words and figures differ `ge{KB;*n#  
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支票 0}Xkj)R,  
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时间已过account closed 11 .RG *  
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更改处应加盖印章alterations require initials 9r7QE&.  
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时间已过effects not cleared g?i_10Xlp  
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停止付款payment stopped Eln"RKCt}9  
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支票毁损cheque mutilated }<&g1x'pa  

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汇款||寄钱to remit||to send money 7esG$sVj(  
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寄票供取款||支票支付to send a cheque for payment 4lb3quY$Us  
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寄款人a remitter _
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收款人a remittee xwT"Q=|kW  
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国外汇票foreign Bill %nOBsl
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国内汇票inland Bill <5[wP)K@  
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跟单汇票documentary bill J%f5NSSU{6  
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空头汇票accommodation bill Ax0u \(p<^  
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原始汇票original bill 9eGM6qW\_  
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改写||换新票据renewed bill 5[X^1
 
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即期汇票sight bill||bill on demand Sqc*u&W  
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…days after date||…days after date…日后付款 AZl|; y  
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…months after date||…months after date…月后付款 E;VW6[M  
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见票后…日付款…days after sight||…days sight w|?Nq?KA  
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见票后…月付款…months after sight||…months sight N[aK#o,  
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同组票据set of bills te" 8ZmJ  
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单张汇票sola of exchange||sole of exchange rm3~]  
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远期汇票usance bill||bill at usance 6prN,*k5  
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长期汇票long bill Qf>dfJ^q  
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短期汇票short bill wg!  
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逾期汇票overdue bill 7OC,KgJ3  
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宽限日期days of grace aWe H,A%  
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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 P-^Z7^o-bX  
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本票promissory note （P/N） 7|,5
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押汇负责书||押汇保证书letter of hypothecation og2]B\mN4  
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副保||抵押品||付属担保物collateral security FE$)[w,m  
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担保书trust receipt||letter of indemnity lXv{+ic  
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承兑||认付acceptance 5<ery~q  
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单张承兑general acceptance v>7=T8  
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有条件承兑qualified acceptance @Cw<wrem  
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附条件认付conditional acceptance 
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部分认付partial acceptance   q|gG {9