[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。   [Y
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会计报表statement of account o AN,_1v)  
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往来帐目account current aO |@w"p8  
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现在往来帐||存款额current accout NlhC7  
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销货帐account sales o}waJN`yI  
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共同计算帐项joint account hQ:wW}HWW  
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未决帐项outstanding account A][ ;v  
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贷方帐项credit account||creditor account QN#Lbsd  
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借方帐项debit account||debtor account Xq"9TYf$  
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应付帐||应付未付帐account payable U\{I09@E 0  
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应收帐||应收未收帐account receivable &% (1?\~u  
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新交易||新帐new account YuoErP=P  
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未决帐||老帐old account &QHmo*  
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现金帐cash account 0^2e^qf  
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流水帐running account )=N.z6?  
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暂记帐||未定帐suspense account EO",|V-  
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过期帐||延滞帐overdue account||pastdue account >NpW$P{'  
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杂项帐户sundry account eEmLl(Lb  
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详细帐单||明细表detail account <(qdxdUp  
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呆帐bad account Y(R],9h8  
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会计项目title of account P}PMRAek  
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会计薄||帐薄account-book O_
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营业报告书||损益计算表account of budiness||business report OL&VisJ{75  
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借贷细帐||交验帐account rendered Lhgs|*M  

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明细帐account stated JnH5v(/  
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与…银行开立一户头to open an account with &cx]7
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与…银行建立交易to keep account with `VOLw*Ci  
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继续记帐to keep account y\[GS
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与…有交易to have an account with ]GHx<5Q:\  
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作成会计帐||有往来帐项to make out an account with Fd0\T#k  
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清算||清理债务to make up an account qS2]|7q?Tc  
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清洁帐目||与…停止交易to close ones account with E;x~[MA  
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结帐to close an account iJK rNRj  
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清理未付款to ask an account||to demand an account 3H
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结清差额to balance the account with TMQu'<?V  
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清算to settle an account||to liquidate an account||to square an account 6Bm2_B  
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审查帐目||监查帐目to audit an account ui6B  
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检查帐目to examine an account &gR)bNIC_=  
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转入A的帐户to charge the amount to As account I2=Kq{  
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以计帐方式付款to pay on account Cx/duod
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代理某人||为某人on ones account||on account of one DDhc^(  
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为自己计算||独立帐目on ones own account I1H:h   
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由某人收益并负风险on ones account and risk||for ones account and risk XfT6,h7vFL  
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由某人负担for ones account||for account of one  U\~[  
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按某人指示||列入某人帐户by order and for account of one S[" &8Fy  
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列入5月份帐目for May account MU&5&)m  
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编入某中帐项下to pass to the account of||to place to the account of TniZ!ud  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book l>&)_:\  
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支票陈票人cheque drawer 9au)K!hN  
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持票人cheque holder v @N8v  
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不记名支票cheque to bearer||bearer cheque U0N[~yW(t1  
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记名支票||认人支票cheque to order 7\/O"Ot  
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到期支票antedated cheque X}usyO'pW  
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未到期支票postdated cheque !J6s^um  
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保付支票certified cheque Vi?Z`G]w!  
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未获兑现支票，退票returned cheque X)&Z{ V>  
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横线支票crossed cheque PvB?57wkF  
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普通横线general crossing vaxg^n|v9  
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特别横线special crossing 8|tm`r`*Az  
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空白支票blank cheque -*Pt78
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失效支票，过期支票stale cheque dB,#`tc=,  
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普通支票open cheque *Fc&DQT(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount :y %~9=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $"(YE #]|  
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支票换现金||兑现to cash a cheque W9Lg}[>:)  
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清理票款to clear a cheque DmrfD28j~F  
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保证兑现to certify a cheque A m1W<`  
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填写支票数额to fill up a cheque X&~ Eo  
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支票上划线to cross a cheque _fCHj$I*]  
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开发支票to make out a cheque 5; [|k$ v  
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签发支票，开立支票to draw a cheque||to issue a cheque g0OS<,:
 
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透支支票to overdraw a cheque jFTV\|C  
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背书支票to endorse a cheque BQ:Kx_   
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请付票款||清付票款to pay a cheque||to honour a cheque ==Mi1Q#5C  
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支票退票to dishonour a cheque 5a!e

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拒付支票to refuse a cheque f}Tr$r  
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拒付支票to stop payment of a cheque u=}bq{  
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提示要求付款to present for payment =G F  
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见票即付持票人payable to bearer '
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支付指定人payable to order 9Y%?)t.2  
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已过期||无效out of date||stale }R&5qpl  
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请给出票人R/D||refer to drawer &:CjUaP@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m_"p$m ;  
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文字与数字不一致words and figures differ #H6g&)Z_  
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支票 !ObE{2Enf  
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时间已过account closed t0J5v;  
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更改处应加盖印章alterations require initials ~x4B/zW?  
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时间已过effects not cleared lgonR  
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停止付款payment stopped u.
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支票毁损cheque mutilated 27a*H1iQ  
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汇款||寄钱to remit||to send money "@{4.v^}!  
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寄票供取款||支票支付to send a cheque for payment 3@yTzaq6  
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寄款人a remitter ^S#\O>GHP  
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收款人a remittee B.YMP;7>  
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国外汇票foreign Bill 3ximNQ}S  
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国内汇票inland Bill 7$ =Y\P  
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跟单汇票documentary bill tyEPU^PM  
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空头汇票accommodation bill X>Al:?`}N  
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原始汇票original bill s.yq}Q  
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改写||换新票据renewed bill S\e&?Y`  
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即期汇票sight bill||bill on demand M18qa,fK{  
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…days after date||…days after date…日后付款 u8YB)kG  
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…months after date||…months after date…月后付款 mn]-rTr  
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见票后…日付款…days after sight||…days sight jn-QKdqM  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills t5.`!3EO  
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单张汇票sola of exchange||sole of exchange ?c!:81+\  
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远期汇票usance bill||bill at usance b~7Jh:%@;  
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长期汇票long bill C+w__gO&r  
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短期汇票short bill h T<n1q~  
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逾期汇票overdue bill St@l]u9  
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宽限日期days of grace o(*F])d
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电汇telegraphic transfer （T.T） #^6^  
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邮汇postal order||postal note （Am.）||post office order||money order -gS"pE^1  
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本票promissory note （P/N） ;+ azeW^  
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押汇负责书||押汇保证书letter of hypothecation i|]7(z#OyI  
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副保||抵押品||付属担保物collateral security jk*tL8?i  
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担保书trust receipt||letter of indemnity cWMUj K/N  
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承兑||认付acceptance Xc*U+M >U  
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单张承兑general acceptance qmglb:"  
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有条件承兑qualified acceptance >oGiIYq  
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附条件认付conditional acceptance ;)," M{"v  
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部分认付partial acceptance   ;W] \rft[