[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。   |)*m[_1  
会计报表statement of account JO]`LF]  
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往来帐目account current 6Lav.x\W  
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现在往来帐||存款额current accout ~x9 W{B]  
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销货帐account sales zvWO4\  
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共同计算帐项joint account 8Q#t\$RY  
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未决帐项outstanding account Cj`pw2.  
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贷方帐项credit account||creditor account q{jk.:;'  
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借方帐项debit account||debtor account iA5* _tK5  
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应付帐||应付未付帐account payable a @yE:HU  
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应收帐||应收未收帐account receivable bdNY7|j`  
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新交易||新帐new account YA1{-7'Q  

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未决帐||老帐old account }bj,&c  
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现金帐cash account :7 s#5b  
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流水帐running account Ugee?;]lu  
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暂记帐||未定帐suspense account 4Tbi%vF{  
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过期帐||延滞帐overdue account||pastdue account tCF0Ah  
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杂项帐户sundry account Is#v6:#^  
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详细帐单||明细表detail account 0B!mEg  
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呆帐bad account b;t}7.V'%  
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会计项目title of account GoZJDE3  
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会计薄||帐薄account-book CUTEp/+  
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营业报告书||损益计算表account of budiness||business report z|4@nqqX  
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借贷细帐||交验帐account rendered lhvZ*
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明细帐account stated ~wd?-$;070  
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与…银行开立一户头to open an account with ef1N#z%gt  
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与…银行建立交易to keep account with }od7YL  
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继续记帐to keep account ,`B>}
  
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与…有交易to have an account with m{=~|I  
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作成会计帐||有往来帐项to make out an account with QH? 2v  
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清算||清理债务to make up an account 68G] a N3  
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清洁帐目||与…停止交易to close ones account with .$E~.6J %i  
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结帐to close an account 7-0twq
 
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清理未付款to ask an account||to demand an account Svp
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结清差额to balance the account with nhaoh!8A6  
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清算to settle an account||to liquidate an account||to square an account 5^qp&  
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审查帐目||监查帐目to audit an account T%vbD*nt.  
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检查帐目to examine an account g,]5&C T3v  
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转入A的帐户to charge the amount to As account S{|)9EKw  
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以计帐方式付款to pay on account wI]>0g eb*  
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代理某人||为某人on ones account||on account of one :1  
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为自己计算||独立帐目on ones own account g\h7`-#t  
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由某人收益并负风险on ones account and risk||for ones account and risk ^\9G{}VY  
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由某人负担for ones account||for account of one &x5ZEe4  
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按某人指示||列入某人帐户by order and for account of one &_^<B7aC'k  
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列入5月份帐目for May account ;5_S  
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编入某中帐项下to pass to the account of||to place to the account of ]>i0;RME  
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寄出清算书to send in an account||to send in render an account #9"_|d=l  
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支票薄cheque book <LZvh8  
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支票陈票人cheque drawer K
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持票人cheque holder JOq<lb=  
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不记名支票cheque to bearer||bearer cheque .?j
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记名支票||认人支票cheque to order @>j \~<%  
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到期支票antedated cheque `:4cb$  
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未到期支票postdated cheque UQ~rVUo.c  
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保付支票certified cheque =S
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未获兑现支票，退票returned cheque 7mNskb|  
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横线支票crossed cheque `yXy T^  
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普通横线general crossing )O Cr6 UR  
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特别横线special crossing Vba}RF[b  
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空白支票blank cheque "kC>EtaX  
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失效支票，过期支票stale cheque /<Et 
 
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普通支票open cheque kuaov3Ui  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O.dNhd$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n
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支票换现金||兑现to cash a cheque );[`rXH_  
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清理票款to clear a cheque {TNAK%'v  
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保证兑现to certify a cheque wkGF&U  
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填写支票数额to fill up a cheque h(sD]N  
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支票上划线to cross a cheque r/e&}!  
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开发支票to make out a cheque N?XN$hwdZ  
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签发支票，开立支票to draw a cheque||to issue a cheque *Pl[a1=o  
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透支支票to overdraw a cheque  P/Zo  
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背书支票to endorse a cheque Oq("E(z+f  
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请付票款||清付票款to pay a cheque||to honour a cheque Y5 dt?a  
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支票退票to dishonour a cheque r\]WDX!`  
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拒付支票to refuse a cheque bk<3oI  
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拒付支票to stop payment of a cheque 01Aa.i^d(  
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提示要求付款to present for payment r,}Zc W+  
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见票即付持票人payable to bearer EPI*~=Z.U  
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支付指定人payable to order 5HU>o|.  
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已过期||无效out of date||stale ZoUfQ!2*  
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请给出票人R/D||refer to drawer CtfSfSAUuu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C@[:}ZGMV  
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文字与数字不一致words and figures differ 6/z}-;,W'  
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支票 H [v~  
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时间已过account closed f 6q@  
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更改处应加盖印章alterations require initials +)Ty^;+[1  
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时间已过effects not cleared HGKm?'['  
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停止付款payment stopped ~vXul`x  
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支票毁损cheque mutilated Z+}SM]m  
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汇款||寄钱to remit||to send money F 6Ol5  
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寄票供取款||支票支付to send a cheque for payment ^TjFR*S'E  
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寄款人a remitter r[lHYO  
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收款人a remittee r=k}EP&<  
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国外汇票foreign Bill p?`N<ykF<  
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国内汇票inland Bill -(2-zznZ  
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跟单汇票documentary bill &>/nYvuq-  
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空头汇票accommodation bill -Av/L>TxlI  
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原始汇票original bill +2g3%c0}  
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改写||换新票据renewed bill ?R+$4;iy  

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即期汇票sight bill||bill on demand aZ^lI 6@+4  
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…days after date||…days after date…日后付款 oHYD6qJX{  
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…months after date||…months after date…月后付款 4EK[g M8  
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见票后…日付款…days after sight||…days sight rQqtejcfx  
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见票后…月付款…months after sight||…months sight t0q@] 0B5  
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同组票据set of bills Ef!F;De)A  
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单张汇票sola of exchange||sole of exchange *+AP}\p0F  
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远期汇票usance bill||bill at usance j;3o9!.s:  
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长期汇票long bill N9Ml&*%oX{  
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短期汇票short bill U QFuEI<1-  
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逾期汇票overdue bill R32d(2%5K  
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宽限日期days of grace S6mmk&n  
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电汇telegraphic transfer （T.T） *C BCQp[$  
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邮汇postal order||postal note （Am.）||post office order||money order DFonK{  
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本票promissory note （P/N） St`m52V(5X  
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押汇负责书||押汇保证书letter of hypothecation -
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副保||抵押品||付属担保物collateral security ,whNh  
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担保书trust receipt||letter of indemnity "puz-W'n  
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承兑||认付acceptance <.ky1aex7  
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单张承兑general acceptance S)yV51^B  
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有条件承兑qualified acceptance T*yveo&j  
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附条件认付conditional acceptance m{c#cR  
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部分认付partial acceptance   +`-a*U94