[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。   HyEa_9   
会计报表statement of account  i j/o;_  
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往来帐目account current $T),DUYO  
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现在往来帐||存款额current accout EjSD4   
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销货帐account sales ,]7XMU3  
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共同计算帐项joint account c4 5?St  
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未决帐项outstanding account +i=p5d5  
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贷方帐项credit account||creditor account #ZlM?Q
  
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借方帐项debit account||debtor account Pbe7SRdr^  
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应付帐||应付未付帐account payable Pq?*C;D  
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应收帐||应收未收帐account receivable W-XpJ\_  
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新交易||新帐new account TwFb%YM  
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未决帐||老帐old account gxmc|  
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现金帐cash account nxQ}&n  
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流水帐running account sRq U]i8l  
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暂记帐||未定帐suspense account /DO'IHC.o  
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过期帐||延滞帐overdue account||pastdue account  $Nu)E  
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杂项帐户sundry account ?@UAL.y  
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详细帐单||明细表detail account 4#:\?HAu!  
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呆帐bad account zZ,Yfd|W  
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会计项目title of account e<5Y94YE  
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会计薄||帐薄account-book :3?|VE F  
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营业报告书||损益计算表account of budiness||business report IKcKRw/O$  
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借贷细帐||交验帐account rendered (p |DcA]BX  
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明细帐account stated .7Kk2Y  
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与…银行开立一户头to open an account with SLoo:)  
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与…银行建立交易to keep account with :'*DM W~  
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继续记帐to keep account ]}2Ztr)zZ  
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与…有交易to have an account with |F!F{d^p  
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作成会计帐||有往来帐项to make out an account with /F~X,lm*~  
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清算||清理债务to make up an account ]d'^Xs  
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清洁帐目||与…停止交易to close ones account with ?_ RYqolz  
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结帐to close an account -(;LQDG |  
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清理未付款to ask an account||to demand an account 8tQ|-l*  
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结清差额to balance the account with ,Y!zORv<7  
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清算to settle an account||to liquidate an account||to square an account xncw
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审查帐目||监查帐目to audit an account lrys3  
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检查帐目to examine an account @"8R3BN  
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转入A的帐户to charge the amount to As account 0HbJKix!  
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以计帐方式付款to pay on account Y';>O`  
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代理某人||为某人on ones account||on account of one f\}22}/  
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为自己计算||独立帐目on ones own account !F7:i  
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由某人收益并负风险on ones account and risk||for ones account and risk IJP gFZ7  
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由某人负担for ones account||for account of one Y6VQ:glDT-  
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按某人指示||列入某人帐户by order and for account of one ;BI)n]L  
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列入5月份帐目for May account X47Ol  
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编入某中帐项下to pass to the account of||to place to the account of <SQ(~xYi
  
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寄出清算书to send in an account||to send in render an account r}EM4\r  
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支票薄cheque book F^rl$#pCS  
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支票陈票人cheque drawer bi,mM,N/  
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持票人cheque holder 
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不记名支票cheque to bearer||bearer cheque a: IwA9!L  
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记名支票||认人支票cheque to order oKiD8':  
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到期支票antedated cheque UE7'B ?  
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未到期支票postdated cheque x@Vt[}e  
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保付支票certified cheque 4:3_ER]J  
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未获兑现支票，退票returned cheque [R\=M'  
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横线支票crossed cheque % ^!a B  
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普通横线general crossing 9A<0zt  
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特别横线special crossing ?\M)WDO  
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空白支票blank cheque e&ts\0  
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失效支票，过期支票stale cheque  z \^  


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普通支票open cheque ) H+d.
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H\d;QN9Q;  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges My],6va^  
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支票换现金||兑现to cash a cheque J eL~]F  
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清理票款to clear a cheque %2,/jhHL  
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保证兑现to certify a cheque CMFC"eSe  
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填写支票数额to fill up a cheque d#4Wj0x  
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支票上划线to cross a cheque 2zM-Ob<U`  
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开发支票to make out a cheque yj'Cy8  
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签发支票，开立支票to draw a cheque||to issue a cheque qA04Vc[2  
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透支支票to overdraw a cheque JLml#Pu4  
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背书支票to endorse a cheque 8cB=}XgYS  
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请付票款||清付票款to pay a cheque||to honour a cheque BL7>dZOa  
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支票退票to dishonour a cheque 4_WH 6Z  
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拒付支票to refuse a cheque >}mNi:6xq  
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拒付支票to stop payment of a cheque xNn>+J  
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提示要求付款to present for payment av"Dljc  
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见票即付持票人payable to bearer /nwxuy  
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支付指定人payable to order c]S+7
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已过期||无效out of date||stale hkkF1 h  
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请给出票人R/D||refer to drawer 2*N&q|ED  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !If
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文字与数字不一致words and figures differ Q]yV:7  
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支票 <\B],M1=s=  
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时间已过account closed :(5]Z^  
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更改处应加盖印章alterations require initials EGp~Vo-  
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时间已过effects not cleared K0d -MC  
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停止付款payment stopped *+_fP|cv  
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支票毁损cheque mutilated .WN;TjEg!  
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汇款||寄钱to remit||to send money clPZd  
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寄票供取款||支票支付to send a cheque for payment N7RG5?  
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寄款人a remitter ZuF4N=;  
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收款人a remittee |!jYv'%  
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国外汇票foreign Bill e)ZyTuj  
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国内汇票inland Bill 9H !B)  
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跟单汇票documentary bill Se;?j-  

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空头汇票accommodation bill c'TiWZP~  
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原始汇票original bill '
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改写||换新票据renewed bill K[Egwk7  
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即期汇票sight bill||bill on demand u75)>^:I   
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…days after date||…days after date…日后付款 %Zv(gI`A  
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…months after date||…months after date…月后付款 l6}b{e  
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见票后…日付款…days after sight||…days sight #BT6bH08X  
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见票后…月付款…months after sight||…months sight nX.sh  
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同组票据set of bills vElL.<..  
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单张汇票sola of exchange||sole of exchange -Y jv&5  
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远期汇票usance bill||bill at usance i6g[E4nk  
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长期汇票long bill ubN"(F:!-S  
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短期汇票short bill lJ>QTZH!wW  
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逾期汇票overdue bill X^_+%U  
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宽限日期days of grace v YmtpKNj%  
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电汇telegraphic transfer （T.T） |<Dx  
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邮汇postal order||postal note （Am.）||post office order||money order g7}z &S;_  
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本票promissory note （P/N） )Fr;'JYC1S  
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押汇负责书||押汇保证书letter of hypothecation u+tb83~[=  
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副保||抵押品||付属担保物collateral security vyx\N{  
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担保书trust receipt||letter of indemnity g(Xg%&@KZ  
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承兑||认付acceptance )w 8lu sa  
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单张承兑general acceptance @G$<6CG\  
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有条件承兑qualified acceptance [11-`v0  
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附条件认付conditional acceptance 1o8"==
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部分认付partial acceptance   6. 7Kp