[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。   1mHwYT+  
会计报表statement of account =
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往来帐目account current =[]x\&@t  
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现在往来帐||存款额current accout #puQi  
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销货帐account sales #K=b%;>  
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共同计算帐项joint account `"a? a5]k  
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未决帐项outstanding account j4;Du>obQ  
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贷方帐项credit account||creditor account tT;8r8 @  
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借方帐项debit account||debtor account 8h2D+1,PZC  
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应付帐||应付未付帐account payable RX:R*{]-  
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应收帐||应收未收帐account receivable .iFViVZC  
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新交易||新帐new account WFouoXlG0  
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未决帐||老帐old account G'u|Q mb1  
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现金帐cash account \.o=i
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流水帐running account <PX.l%  
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暂记帐||未定帐suspense account Oukd_Ryf   
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过期帐||延滞帐overdue account||pastdue account 6D |p Qs  
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杂项帐户sundry account ["u#{>(X  
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详细帐单||明细表detail account vB.l0!c\e_  
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呆帐bad account z`4c 4h]I  
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会计项目title of account |#k@U6`SG  
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会计薄||帐薄account-book 7tRi"\[5  
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营业报告书||损益计算表account of budiness||business report Xd3}Vn=  
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借贷细帐||交验帐account rendered ]W/>Ldv  
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明细帐account stated a7#?h%wf  
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与…银行开立一户头to open an account with "u492^  
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与…银行建立交易to keep account with ]A^4}CK^<  
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继续记帐to keep account [c~kF+8  
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与…有交易to have an account with pDl3!m  
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作成会计帐||有往来帐项to make out an account with }
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清算||清理债务to make up an account _las;S'oa  
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清洁帐目||与…停止交易to close ones account with "N5!mpD"  
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结帐to close an account 2VGg 6%  
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清理未付款to ask an account||to demand an account 2 =iH
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结清差额to balance the account with @~ETj26U'  
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清算to settle an account||to liquidate an account||to square an account OLC{ iD#  
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审查帐目||监查帐目to audit an account ])}(k
 
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检查帐目to examine an account qIMA6u/  
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转入A的帐户to charge the amount to As account JW.=T)  
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以计帐方式付款to pay on account Bun><Y @  
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代理某人||为某人on ones account||on account of one -Go 7"j  
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为自己计算||独立帐目on ones own account Vv1|51B  
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由某人收益并负风险on ones account and risk||for ones account and risk q t%D'  
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由某人负担for ones account||for account of one OyV<u@[i  
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按某人指示||列入某人帐户by order and for account of one \.YS%"Vz  
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列入5月份帐目for May account o*U]v   
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编入某中帐项下to pass to the account of||to place to the account of ;q N+^;,2  
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寄出清算书to send in an account||to send in render an account b&1`NO  
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支票薄cheque book ys 5&PZg*  
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支票陈票人cheque drawer Sb~MQ_  
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持票人cheque holder OS8q( 2z?s  
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不记名支票cheque to bearer||bearer cheque c("_bOAT  
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记名支票||认人支票cheque to order r Tz$^a}/  
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到期支票antedated cheque "~'b
 
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未到期支票postdated cheque :0h_K  
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保付支票certified cheque 6i}iAP|0  
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未获兑现支票，退票returned cheque <i,U )Tt^C  
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横线支票crossed cheque R6(oZph  
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普通横线general crossing M]J^N#  
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特别横线special crossing 9gmW&{6q  
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空白支票blank cheque ynQ: >tw  
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失效支票，过期支票stale cheque NGbG4-w-  

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普通支票open cheque  B\o Mn  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l`f/4vy  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;5659!;  
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支票换现金||兑现to cash a cheque Q
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清理票款to clear a cheque ;wz^gdh;  
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保证兑现to certify a cheque n[lJLm^(_C  
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填写支票数额to fill up a cheque _./Sk|C  
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支票上划线to cross a cheque Nn!+,;ut  
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开发支票to make out a cheque S[PE$tYT#t  
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签发支票，开立支票to draw a cheque||to issue a cheque I ?gSG*m  
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透支支票to overdraw a cheque TO]@ Zu1  
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背书支票to endorse a cheque  zv0l,-o  
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请付票款||清付票款to pay a cheque||to honour a cheque J8uLJ  
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支票退票to dishonour a cheque MQ5R O;RY  
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拒付支票to refuse a cheque ObVGV  
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拒付支票to stop payment of a cheque Mm.
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提示要求付款to present for payment eKE#Yr d=x  
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见票即付持票人payable to bearer O#:$^#j&  
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支付指定人payable to order OK[T3/v,  
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已过期||无效out of date||stale {MtpkUN  
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请给出票人R/D||refer to drawer h`KFL/fT  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5]KW^sL  
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文字与数字不一致words and figures differ 7C,&*Ax,9  
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支票 QS%%^+E2  
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时间已过account closed ?I6fye7  
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更改处应加盖印章alterations require initials wW7eT~w  
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时间已过effects not cleared g[1gF&  
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停止付款payment stopped iP =V8g?L  
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支票毁损cheque mutilated Ja,w
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汇款||寄钱to remit||to send money GR&z,  
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寄票供取款||支票支付to send a cheque for payment  3L<wQ(  
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寄款人a remitter =y [M\m  
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收款人a remittee C>-aIz!y  
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国外汇票foreign Bill KV]X@7`@  
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国内汇票inland Bill D>HOn^   
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跟单汇票documentary bill YUx.BZf7  
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空头汇票accommodation bill 2/?`J  
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原始汇票original bill ZG>PQA  
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改写||换新票据renewed bill 7Nk!1s
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即期汇票sight bill||bill on demand **$LR<L  
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…days after date||…days after date…日后付款 8kU!8^mH  
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…months after date||…months after date…月后付款 ]b\yg2  
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见票后…日付款…days after sight||…days sight uW30ep'  
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见票后…月付款…months after sight||…months sight p^Ak1qm~e  
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同组票据set of bills ^su<uG<R  
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单张汇票sola of exchange||sole of exchange yKa{08X:  
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远期汇票usance bill||bill at usance cd ( GvX'  
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长期汇票long bill pi Z[Y 5OE  
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短期汇票short bill 5Ow[~p"l<  
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逾期汇票overdue bill E^vJ@O  
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宽限日期days of grace swM*k;$q{  
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电汇telegraphic transfer （T.T） <eQj` HL  
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邮汇postal order||postal note （Am.）||post office order||money order /H8g(  
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本票promissory note （P/N） n2)@S0{  
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押汇负责书||押汇保证书letter of hypothecation mj9 <%P  
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副保||抵押品||付属担保物collateral security I@yCTluV$  
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担保书trust receipt||letter of indemnity G#d{,3Gq1  
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承兑||认付acceptance >zXsNeGQR  
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单张承兑general acceptance }a/x._[s  
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有条件承兑qualified acceptance M$/|)U'W  
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附条件认付conditional acceptance B? '#4J  
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部分认付partial acceptance   "1L$|