[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。   |OQ]F  
会计报表statement of account F^ q{[Z  
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往来帐目account current oOFTQB_6  
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现在往来帐||存款额current accout 'Waazk[@O  
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销货帐account sales !pU$'1D
 
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共同计算帐项joint account jP@ @<dt  
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未决帐项outstanding account wO??"${OH  
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贷方帐项credit account||creditor account I{Du/"r#  
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借方帐项debit account||debtor account *d._H1zT  
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应付帐||应付未付帐account payable >%/x~UFc5  
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应收帐||应收未收帐account receivable 2mLZ4r>WE  
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新交易||新帐new account Nt>^2Mv   
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未决帐||老帐old account {}$9 70y  
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现金帐cash account -^&=I3bp  
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流水帐running account >$q   

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暂记帐||未定帐suspense account +\!.X_Ij  
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过期帐||延滞帐overdue account||pastdue account .*zN@y3  
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杂项帐户sundry account `[H^`  
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详细帐单||明细表detail account KL \>-  
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呆帐bad account RV~t%Sw^  
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会计项目title of account I\*6 >  
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会计薄||帐薄account-book 4,y7a=qf3  
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营业报告书||损益计算表account of budiness||business report h$5[04.Q  
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借贷细帐||交验帐account rendered ,I"T9k-^  
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明细帐account stated L:HvrB
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与…银行开立一户头to open an account with Pd7\Q]of  
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与…银行建立交易to keep account with !Cgj >=  
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继续记帐to keep account 5G355 ,}E  
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与…有交易to have an account with & tH?m;V  
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作成会计帐||有往来帐项to make out an account with xhP~]akHN7  
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清算||清理债务to make up an account +W4}&S  
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清洁帐目||与…停止交易to close ones account with >Y>R1b%  
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结帐to close an account @v2<T1UC  
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清理未付款to ask an account||to demand an account 6+$2rS$1V  
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结清差额to balance the account with krfXvQJwJ  
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清算to settle an account||to liquidate an account||to square an account 4]r_K2.cc  
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审查帐目||监查帐目to audit an account u ON(LavB  
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检查帐目to examine an account '?C6P5fm  
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转入A的帐户to charge the amount to As account g,d_  
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以计帐方式付款to pay on account e \Qys<2r  
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代理某人||为某人on ones account||on account of one m]jA(  
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为自己计算||独立帐目on ones own account "VZ1LV I  
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由某人收益并负风险on ones account and risk||for ones account and risk jf3Zy:*K  
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由某人负担for ones account||for account of one t/[lA=0 )2  
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按某人指示||列入某人帐户by order and for account of one O1v)*&NAI  
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列入5月份帐目for May account GDLi?3q  
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编入某中帐项下to pass to the account of||to place to the account of `ArUoYbB  
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寄出清算书to send in an account||to send in render an account Kxr{Nx  
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支票薄cheque book 7RT{RE  
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支票陈票人cheque drawer #ksDU  
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持票人cheque holder W|2^yO,dX  
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不记名支票cheque to bearer||bearer cheque !sX$?P%U  
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记名支票||认人支票cheque to order <pk*z9   
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到期支票antedated cheque j#f/M3  
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未到期支票postdated cheque =\]gL%N-|  
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保付支票certified cheque ,P<I<QYu  
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未获兑现支票，退票returned cheque u8 k^\Do  
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横线支票crossed cheque 9-n]_AF`0  
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普通横线general crossing ^RnQX#+  
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特别横线special crossing @16y%]Q-E#  
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空白支票blank cheque 08
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失效支票，过期支票stale cheque [vtDtwL  
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普通支票open cheque rKPsv*w  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bY`Chb.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a:|]F|  
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支票换现金||兑现to cash a cheque ,S(_YS^m  
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清理票款to clear a cheque <
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保证兑现to certify a cheque s5 Fn("h]n  
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填写支票数额to fill up a cheque hQSJt[8My  
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支票上划线to cross a cheque ku^2K  
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开发支票to make out a cheque g2 V $  
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签发支票，开立支票to draw a cheque||to issue a cheque If9!S} wa  
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透支支票to overdraw a cheque -JF|770i  
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背书支票to endorse a cheque 6a`_i  
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请付票款||清付票款to pay a cheque||to honour a cheque gk6j5 $Y"<  
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支票退票to dishonour a cheque w
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拒付支票to refuse a cheque .Lu=16  
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拒付支票to stop payment of a cheque 2|w.A!  
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提示要求付款to present for payment 1y8:tri>N  
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见票即付持票人payable to bearer ?y45#Tk]  
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支付指定人payable to order ;%z0iZmg  
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已过期||无效out of date||stale mg,f>(  
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请给出票人R/D||refer to drawer ujWHO$uz!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds w./EJkKI  
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文字与数字不一致words and figures differ Gf]s?J^a  
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支票 z|?R=;,u`  
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时间已过account closed qL+y8*  
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更改处应加盖印章alterations require initials xR&,QrjQG  
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时间已过effects not cleared .XB] X  
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停止付款payment stopped E$>e< T  
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支票毁损cheque mutilated N]<gHGj}  
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汇款||寄钱to remit||to send money l.W:6",w  
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寄票供取款||支票支付to send a cheque for payment Aii[=x8  
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寄款人a remitter `j![  
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收款人a remittee \IfgL$+  
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国外汇票foreign Bill Z :+#3.4$3  
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国内汇票inland Bill u/'sdt  
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跟单汇票documentary bill B!ibE<7,  
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空头汇票accommodation bill PZRn6Tc  
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原始汇票original bill F(~_L.  
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改写||换新票据renewed bill fR%1FXpK&  
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即期汇票sight bill||bill on demand /NX7Vev  
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…days after date||…days after date…日后付款 q,+kPhHEgy  
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…months after date||…months after date…月后付款 !aw#',r8m  
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见票后…日付款…days after sight||…days sight V l~Y  
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见票后…月付款…months after sight||…months sight |[owNV>  
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同组票据set of bills I>H;o{X#  
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单张汇票sola of exchange||sole of exchange ,ykPQzO  
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远期汇票usance bill||bill at usance B0)`wsb_  
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长期汇票long bill dU ,)TKQ  
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短期汇票short bill R%b*EBZ  
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逾期汇票overdue bill &gGs) $f[  
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宽限日期days of grace ptV4s=G2  
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电汇telegraphic transfer （T.T） lo+xo;Nd  
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邮汇postal order||postal note （Am.）||post office order||money order 87^:<\pp  
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本票promissory note （P/N） Ro'jM0(KE  
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押汇负责书||押汇保证书letter of hypothecation bK3B3r#$  
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副保||抵押品||付属担保物collateral security )K{o<m~WAo  
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担保书trust receipt||letter of indemnity UhsO\9}qH  
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承兑||认付acceptance qE>i,|rP`  
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单张承兑general acceptance x.I][(}  
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有条件承兑qualified acceptance YMi/uy  
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附条件认付conditional acceptance F y b[{"  

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部分认付partial acceptance   U
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