[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。   3L%g2`  
会计报表statement of account !Nno@SP@  
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往来帐目account current `*Jw[Bnh8  
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现在往来帐||存款额current accout }$1Aw%p^  
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销货帐account sales 2s8(r8AI  
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共同计算帐项joint account bHH=MLZR:  
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未决帐项outstanding account a3oSSkT  
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贷方帐项credit account||creditor account xn)r6  
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借方帐项debit account||debtor account ;t}ux  
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应付帐||应付未付帐account payable D^H<)5d9  
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应收帐||应收未收帐account receivable s%~p?_P   
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新交易||新帐new account n"{oj7E0a  
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未决帐||老帐old account kVZ5>D$  
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现金帐cash account 'E,Bl]8C5  
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流水帐running account fE/8;v!
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暂记帐||未定帐suspense account `$\Y,9E}x  
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过期帐||延滞帐overdue account||pastdue account ft[g1  
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杂项帐户sundry account D4r5wc %  
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详细帐单||明细表detail account )gCHwu  
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呆帐bad account aM9St !i  
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会计项目title of account v[6BESu  
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会计薄||帐薄account-book c+G: bb%p  
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营业报告书||损益计算表account of budiness||business report G6eC.vU]j  
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借贷细帐||交验帐account rendered @6$r|:]G-  
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明细帐account stated p^YE"2 -  
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与…银行开立一户头to open an account with #fGb M!3p  
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与…银行建立交易to keep account with B dO$  
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继续记帐to keep account |k/;
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与…有交易to have an account with /"CKVQ  
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作成会计帐||有往来帐项to make out an account with r$v?[x>+K  
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清算||清理债务to make up an account GYO\l.%V5y  
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清洁帐目||与…停止交易to close ones account with f6L_uk`{  
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结帐to close an account ~2H7_+.#  
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清理未付款to ask an account||to demand an account uCu,'F,6Y  
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结清差额to balance the account with gs8L/veP  
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清算to settle an account||to liquidate an account||to square an account 0X0D8H(7Q  
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审查帐目||监查帐目to audit an account 9>i6oF] Oq  
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检查帐目to examine an account 4o*V12_r'4  
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转入A的帐户to charge the amount to As account <{) 4gvH  
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以计帐方式付款to pay on account /B!m|)h5~  
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代理某人||为某人on ones account||on account of one FvJSJ.;E,  
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为自己计算||独立帐目on ones own account N
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由某人收益并负风险on ones account and risk||for ones account and risk o(``7A@7a  
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由某人负担for ones account||for account of one A$F;fCV*  
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按某人指示||列入某人帐户by order and for account of one _Y|kX2l S@  
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列入5月份帐目for May account ,xz^k/.  
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编入某中帐项下to pass to the account of||to place to the account of 1!`768  
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寄出清算书to send in an account||to send in render an account l1)pr{A  
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支票薄cheque book k@aP&Z~  
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支票陈票人cheque drawer #(IMRdUf  
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持票人cheque holder )t0b$<%  
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不记名支票cheque to bearer||bearer cheque #@6L|$iX  
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记名支票||认人支票cheque to order NoAb}1uae  
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到期支票antedated cheque ,Q#tA|:8j  
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未到期支票postdated cheque  |~uzQU7  
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保付支票certified cheque M y"!j,Up  
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未获兑现支票，退票returned cheque e~s7ggg2k  
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横线支票crossed cheque X_({};mz  
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普通横线general crossing 
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特别横线special crossing .-u
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空白支票blank cheque 'Tf#S@o  
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失效支票，过期支票stale cheque E"1;i  
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普通支票open cheque h GA0F9.U  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rI^~9Rz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges enbN0  
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支票换现金||兑现to cash a cheque L >Ez-  
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清理票款to clear a cheque nhQ44qRgQ  
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保证兑现to certify a cheque o9T@uWh+  
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填写支票数额to fill up a cheque 6h:?u4  
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支票上划线to cross a cheque [aWDD[#j~  
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开发支票to make out a cheque |>IUtUg\  
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签发支票，开立支票to draw a cheque||to issue a cheque \2].|Mym  
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透支支票to overdraw a cheque (DG@<K,6  
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背书支票to endorse a cheque cXOje"5i  
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请付票款||清付票款to pay a cheque||to honour a cheque o
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支票退票to dishonour a cheque (^DLCP#*  
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拒付支票to refuse a cheque i14[3bPLk!  
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拒付支票to stop payment of a cheque .6O52E  
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提示要求付款to present for payment h*;g0QBkl  
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见票即付持票人payable to bearer dN$ 1$B^k  
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支付指定人payable to order (R4PD  
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已过期||无效out of date||stale !Y ;H(.A/  
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请给出票人R/D||refer to drawer ${A5-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [D*J[?yt  
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文字与数字不一致words and figures differ !1ML%}vvB,  
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支票 GY oZ$p"C  
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时间已过account closed ;;ER"N  
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时间已过effects not cleared u WUR3n  
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停止付款payment stopped K1:a]aU?Iu  
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支票毁损cheque mutilated +IG1IF  

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汇款||寄钱to remit||to send money }c} ( 5  
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寄票供取款||支票支付to send a cheque for payment o>2e !7  
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寄款人a remitter 3=Z<wD s  
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收款人a remittee IeVLn^?+:  
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国外汇票foreign Bill wa" uFW  
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国内汇票inland Bill {1~9vHAZ  
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跟单汇票documentary bill Kh)FyV  
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空头汇票accommodation bill M`~!u/D7  
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原始汇票original bill "IG+V:{ou  
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改写||换新票据renewed bill k5@d! }#c  
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即期汇票sight bill||bill on demand JvkL37^n:  
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…days after date||…days after date…日后付款 x5OC;OQc  
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…months after date||…months after date…月后付款 ( S oo<.9~  
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见票后…日付款…days after sight||…days sight ID4~Gn  
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见票后…月付款…months after sight||…months sight :Q_x/+-  
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同组票据set of bills qzK("d  
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单张汇票sola of exchange||sole of exchange 5j eO"jB  
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远期汇票usance bill||bill at usance DA"}A`HfI  
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长期汇票long bill \k@Z7+&7  
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短期汇票short bill \t3qS eWc/  
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逾期汇票overdue bill ^Y04qeRd  
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宽限日期days of grace ~]WVG@-  
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电汇telegraphic transfer （T.T） X=
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邮汇postal order||postal note （Am.）||post office order||money order RFko>d  
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本票promissory note （P/N） $h28(K%  
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押汇负责书||押汇保证书letter of hypothecation pOga6'aB)  
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副保||抵押品||付属担保物collateral security nWWM2v  
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担保书trust receipt||letter of indemnity 'Qn~H[$/p  
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承兑||认付acceptance
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单张承兑general acceptance 5bX6#5uP1  
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有条件承兑qualified acceptance MZv\ C  
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附条件认付conditional acceptance ;D2E_!N dt  
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部分认付partial acceptance   #a9 _
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