[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。   !?).4yr  
会计报表statement of account >hSu1s:  
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往来帐目account current d@$bPQQ$,  
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现在往来帐||存款额current accout T*8S7l  
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销货帐account sales z
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共同计算帐项joint account tcRJ1:d  
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未决帐项outstanding account oD9L5c)  
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贷方帐项credit account||creditor account >!lpI5'Z&  
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借方帐项debit account||debtor account ]auqf  
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应付帐||应付未付帐account payable '|yCDBu  
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应收帐||应收未收帐account receivable q &{<HcP  
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新交易||新帐new account lsO
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未决帐||老帐old account T*=*$%  
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现金帐cash account XpE847!soL  
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流水帐running account O1t$]k:  
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暂记帐||未定帐suspense account pz)>y&_o  
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过期帐||延滞帐overdue account||pastdue account vDi Opd  
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杂项帐户sundry account \M._x"  
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详细帐单||明细表detail account ^i!6z2/  
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呆帐bad account 4G&dB H  
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会计项目title of account G\;6n  
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会计薄||帐薄account-book Ur>1eN%9'  
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营业报告书||损益计算表account of budiness||business report 7dACbqba  
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借贷细帐||交验帐account rendered MsP6C)dz  
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明细帐account stated !%('8-x%  
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与…银行开立一户头to open an account with d,JD
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与…银行建立交易to keep account with }shxEsq  
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继续记帐to keep account {o)pwM"@(  
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与…有交易to have an account with W_Y8)KxG:L  
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作成会计帐||有往来帐项to make out an account with qclc--fsE  
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清算||清理债务to make up an account /]xa}{^B  
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清洁帐目||与…停止交易to close ones account with l_+@Xpl  
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结帐to close an account CG=c@-"n/  
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清理未付款to ask an account||to demand an account _q27 3QG/"  
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结清差额to balance the account with = (F   
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清算to settle an account||to liquidate an account||to square an account +&`W\?.~  
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审查帐目||监查帐目to audit an account Lqj Q
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检查帐目to examine an account A]/o-S_  
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转入A的帐户to charge the amount to As account 6@J=n@J$p  
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以计帐方式付款to pay on account )?*YrWO{  
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代理某人||为某人on ones account||on account of one g\JJkXjD#  
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为自己计算||独立帐目on ones own account *glZb;_  
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由某人收益并负风险on ones account and risk||for ones account and risk 'x!\pE-  
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由某人负担for ones account||for account of one $<^t][{  
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按某人指示||列入某人帐户by order and for account of one iQwQ5m!d &  
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列入5月份帐目for May account S\k<  
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编入某中帐项下to pass to the account of||to place to the account of Ey46JO"  
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寄出清算书to send in an account||to send in render an account BX,)G HE  
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支票薄cheque book 1uw#;3<L  
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支票陈票人cheque drawer a|aVc'j  
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持票人cheque holder nV;'UpQw  
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不记名支票cheque to bearer||bearer cheque ^URCnJ67Se  
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记名支票||认人支票cheque to order p5Q]/DhG  
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到期支票antedated cheque !d*[QD8  
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未到期支票postdated cheque ;t`  ?|  
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保付支票certified cheque &K)8  
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未获兑现支票，退票returned cheque 5sD,gZ7  
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横线支票crossed cheque s:`i~hjq  
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普通横线general crossing snV*gSUH
 
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特别横线special crossing .u`[|:K  
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空白支票blank cheque r;cDYg  
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失效支票，过期支票stale cheque mgxIxusR  
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普通支票open cheque fS]&?$q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]!UYl  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )cfi@-J+#  
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支票换现金||兑现to cash a cheque aCQtE,.  
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清理票款to clear a cheque KaIKb=4L|  
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保证兑现to certify a cheque #mH@ /6,#[  
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填写支票数额to fill up a cheque &|SWy 2N  
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支票上划线to cross a cheque n `j._G  
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开发支票to make out a cheque hW7u#PY  
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签发支票，开立支票to draw a cheque||to issue a cheque 8&QST!JGSX  
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透支支票to overdraw a cheque N
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背书支票to endorse a cheque s"L&y <?)  
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请付票款||清付票款to pay a cheque||to honour a cheque GT>'|~e  
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支票退票to dishonour a cheque 8jK=A2pTa  
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拒付支票to refuse a cheque t@KTiJI ]  
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拒付支票to stop payment of a cheque (6,:X  
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提示要求付款to present for payment 5-dt0I@<  
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见票即付持票人payable to bearer ODJ"3 J  
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支付指定人payable to order &oL"AJU  
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已过期||无效out of date||stale Ff<cY%t  
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请给出票人R/D||refer to drawer ^![
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <3Ftq=  
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文字与数字不一致words and figures differ eI -fH  
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支票 g}9,U&$]y  
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时间已过account closed 0GMb?/
  
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更改处应加盖印章alterations require initials St ;9&A  
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时间已过effects not cleared `JIp$  
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停止付款payment stopped -O})Y>=}  
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支票毁损cheque mutilated B"v*[p?  
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汇款||寄钱to remit||to send money pIIp61=$  
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寄票供取款||支票支付to send a cheque for payment Iq|h1ie m+  
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寄款人a remitter pyf' _  
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收款人a remittee ,WdSJ BK'a  
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国外汇票foreign Bill do`'K3a"  
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国内汇票inland Bill  6cg,L:j#  
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跟单汇票documentary bill -0uGzd+m*  
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空头汇票accommodation bill *7*_QW%?A  
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原始汇票original bill  TrZ!E`~  

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改写||换新票据renewed bill VK9E{~0=  
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即期汇票sight bill||bill on demand SFzoRI=q
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…days after date||…days after date…日后付款 [L7 S`Z   
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…months after date||…months after date…月后付款 (3,7  
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见票后…日付款…days after sight||…days sight -vT$UP  
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见票后…月付款…months after sight||…months sight : Q,O:  
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同组票据set of bills R^E-9S\@  
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单张汇票sola of exchange||sole of exchange Q<osYO{l  
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远期汇票usance bill||bill at usance Rlr[uU_  
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长期汇票long bill ']Km%uwL  
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短期汇票short bill *!EHs04  
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逾期汇票overdue bill $EG<LmC-Q  
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宽限日期days of grace [yAR%]i
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电汇telegraphic transfer （T.T） d#-<=6  
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邮汇postal order||postal note （Am.）||post office order||money order k|^nrjStC  
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本票promissory note （P/N） p4zV<qZ>e  
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押汇负责书||押汇保证书letter of hypothecation j[1^#kE  
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副保||抵押品||付属担保物collateral security `!T
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担保书trust receipt||letter of indemnity QO~T
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承兑||认付acceptance w4+b zd Z  
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单张承兑general acceptance Ec]cC LB  
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有条件承兑qualified acceptance PFIL)D |G  
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附条件认付conditional acceptance M:(k7a+[^  
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部分认付partial acceptance   MgLz:2 :F