[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"s{_V  
会计报表statement of account \`Ph=lJO  
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往来帐目account current ^~r&}l4c,  
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现在往来帐||存款额current accout M8",t{7  
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销货帐account sales +%le/Pg@  
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共同计算帐项joint account /,uSCITD  
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未决帐项outstanding account R Z<+AX9R  
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贷方帐项credit account||creditor account cpF1XpvT  
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借方帐项debit account||debtor account {sna)v$;  
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应付帐||应付未付帐account payable h[-d1bKwS  
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应收帐||应收未收帐account receivable oXQ< 9t1(  
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新交易||新帐new account Rekb?|{z  
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未决帐||老帐old account 'd2qa`H'}B  
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现金帐cash account #LN5&i;s  
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流水帐running account =.qm8+  
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暂记帐||未定帐suspense account J8u{K.(*7  
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过期帐||延滞帐overdue account||pastdue account gnQo1q{ 4  
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杂项帐户sundry account FGDGWcRw~  
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详细帐单||明细表detail account  k#axt Sc  
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呆帐bad account ^wx%CdFm'P  
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会计项目title of account F_A%8)N  
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会计薄||帐薄account-book X,C*qw@  

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营业报告书||损益计算表account of budiness||business report *4<4  
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借贷细帐||交验帐account rendered tigT@!`$Y  
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明细帐account stated +hE',i.  
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与…银行开立一户头to open an account with ;B&^yj&;  
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与…银行建立交易to keep account with Fi mN?s  
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继续记帐to keep account ;{|X,;s  
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与…有交易to have an account with "jMqt9ysN  
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作成会计帐||有往来帐项to make out an account with S]}}A  
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清算||清理债务to make up an account =I2
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清洁帐目||与…停止交易to close ones account with O|QUNr9  
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结帐to close an account ]*qU+&  
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清理未付款to ask an account||to demand an account OTj,O77k  
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结清差额to balance the account with Z7fg 25  
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清算to settle an account||to liquidate an account||to square an account F$Hx`hoy  
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审查帐目||监查帐目to audit an account O gmSQ  
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检查帐目to examine an account |~ WYEh  
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转入A的帐户to charge the amount to As account  B/G-Yh$E  
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以计帐方式付款to pay on account 5{d\uE%'p  
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代理某人||为某人on ones account||on account of one y500Xs[c  
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为自己计算||独立帐目on ones own account ;#1Iiuh  
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由某人收益并负风险on ones account and risk||for ones account and risk JN4fPGbV  
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由某人负担for ones account||for account of one KL
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按某人指示||列入某人帐户by order and for account of one "B{ECM;  
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列入5月份帐目for May account \K iwUz  
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编入某中帐项下to pass to the account of||to place to the account of ;@3FF  
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寄出清算书to send in an account||to send in render an account WC,+Cn e  
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支票薄cheque book
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支票陈票人cheque drawer h3* x[W  
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持票人cheque holder (`BSVxJH  
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不记名支票cheque to bearer||bearer cheque k]A8% z  
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记名支票||认人支票cheque to order S
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到期支票antedated cheque '8Ztj  
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未到期支票postdated cheque OZY,@c  
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保付支票certified cheque -]uUYe c  
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未获兑现支票，退票returned cheque /iC;%r1L  
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横线支票crossed cheque Kv'n:z 7Md  
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普通横线general crossing 57a2^  
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特别横线special crossing /M;#_+VK<  
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空白支票blank cheque PNF?;*`-{7  
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失效支票，过期支票stale cheque Ho DVn/lr  
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普通支票open cheque &8&d3EQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =S'%`]f?  
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支票换现金||兑现to cash a cheque ETp%s{8  
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清理票款to clear a cheque 7n]65].t  
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保证兑现to certify a cheque k#[F`  
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填写支票数额to fill up a cheque 3lV^B[$  
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支票上划线to cross a cheque m9U"[Huv1E  
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开发支票to make out a cheque J=.`wZQkS  
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签发支票，开立支票to draw a cheque||to issue a cheque pg]BsJN  
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透支支票to overdraw a cheque BCe_@  
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背书支票to endorse a cheque XLMb=T~S  
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请付票款||清付票款to pay a cheque||to honour a cheque ngj, x7t  
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支票退票to dishonour a cheque :xKcpY[{  
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拒付支票to refuse a cheque 52upoU>}2  
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拒付支票to stop payment of a cheque oK{ V7  
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提示要求付款to present for payment "UwH\T4I  
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见票即付持票人payable to bearer S*AERm  
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支付指定人payable to order 
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已过期||无效out of date||stale 9'hv%A:\3  
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请给出票人R/D||refer to drawer Fs[aa#v4B  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y\{%\$  
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文字与数字不一致words and figures differ If%/3UJ@  
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支票 wj[$9UJb  
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时间已过account closed imiR/V>N  
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更改处应加盖印章alterations require initials -(K9s!C!.  
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时间已过effects not cleared XkyKBg-  
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停止付款payment stopped o6//IOZ  
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支票毁损cheque mutilated /a6Xa&(B  
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汇款||寄钱to remit||to send money r;m)n Ru  
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寄票供取款||支票支付to send a cheque for payment tY <Z'xA?  
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寄款人a remitter H8"@iE,  
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收款人a remittee w
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国外汇票foreign Bill 5YrBW:_OI  
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国内汇票inland Bill |7zd%!  
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跟单汇票documentary bill A,4fEmWM  
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空头汇票accommodation bill Q1+dCCY#F  
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原始汇票original bill #f+$Ddg*  
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改写||换新票据renewed bill 7a~X:#  
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即期汇票sight bill||bill on demand XcjRO#s\  
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…days after date||…days after date…日后付款 V 0rZz  
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…months after date||…months after date…月后付款 >: b Q  
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见票后…日付款…days after sight||…days sight ^N)R=tl  
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见票后…月付款…months after sight||…months sight %ALwz[~]  
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同组票据set of bills hr
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单张汇票sola of exchange||sole of exchange .P"D  
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远期汇票usance bill||bill at usance Kuu *&u  
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长期汇票long bill W*I(f]8:y`  
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短期汇票short bill K42K!8$  
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逾期汇票overdue bill W~7A+=&  
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宽限日期days of grace .0`m\~L  
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电汇telegraphic transfer （T.T） >E{";C)  
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邮汇postal order||postal note （Am.）||post office order||money order ~yW4)4k;b  
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本票promissory note （P/N） e9U
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押汇负责书||押汇保证书letter of hypothecation r w2arx  
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副保||抵押品||付属担保物collateral security _n50C"X=&(  
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担保书trust receipt||letter of indemnity gf &Pn  
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承兑||认付acceptance xg;+<iW  
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单张承兑general acceptance e]$}-i@#  
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有条件承兑qualified acceptance Uyg5i[&X@  
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附条件认付conditional acceptance Ez fN&8E  
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部分认付partial acceptance  
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