[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。   v'?Smd1v /  
会计报表statement of account M ]047W  
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往来帐目account current pG"wQ  
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现在往来帐||存款额current accout ;)h?P.]  
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销货帐account sales :PBFFL
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共同计算帐项joint account bz>\n"'  
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未决帐项outstanding account Z&>Cdgt*  
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贷方帐项credit account||creditor account YD[AgToo0  
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借方帐项debit account||debtor account 4*Hzys[{  
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应付帐||应付未付帐account payable itNuY<"  
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应收帐||应收未收帐account receivable Ba
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新交易||新帐new account WYF8?1dt +  
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未决帐||老帐old account ??aO3Vm{  
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现金帐cash account 3r#['UmT  
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流水帐running account Vaf,
 
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暂记帐||未定帐suspense account ]#4kqj}  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account | eCVq(R  
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详细帐单||明细表detail account 6<@+J  
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呆帐bad account ;;i419  
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会计项目title of account qF^
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会计薄||帐薄account-book !21G$[H  
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营业报告书||损益计算表account of budiness||business report 'LG\]h>+)  
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借贷细帐||交验帐account rendered :j3^p8]  
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明细帐account stated Q'cWqr  
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与…银行开立一户头to open an account with 2\.23  
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与…银行建立交易to keep account with um]N]cCD`  
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继续记帐to keep account 3ONWu  
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与…有交易to have an account with )40Y A\V  
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作成会计帐||有往来帐项to make out an account with =&-.]|t  
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清算||清理债务to make up an account uCW}q. @4  
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清洁帐目||与…停止交易to close ones account with *S<I!7Q  
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结帐to close an account n|=yw6aV'  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with RM2fe Wm  
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清算to settle an account||to liquidate an account||to square an account R 'mlKe x  
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审查帐目||监查帐目to audit an account 75Bn p9  
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检查帐目to examine an account hoPh#? G  
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转入A的帐户to charge the amount to As account ac4dIW{$3  
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以计帐方式付款to pay on account Si#XF[/  
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代理某人||为某人on ones account||on account of one +w3k_^X9c  
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为自己计算||独立帐目on ones own account FRE${~Xd  
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由某人收益并负风险on ones account and risk||for ones account and risk v".u#G'u  
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由某人负担for ones account||for account of one e-{4qt  
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按某人指示||列入某人帐户by order and for account of one fNi_C"<  
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列入5月份帐目for May account 6sRKbp|r7  
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编入某中帐项下to pass to the account of||to place to the account of D8_-Dvp7H  
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寄出清算书to send in an account||to send in render an account Mj@ 0F 2hy  
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支票薄cheque book 1G+?/w  
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支票陈票人cheque drawer |[lM2  
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持票人cheque holder Z66@@?`  
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不记名支票cheque to bearer||bearer cheque `5Qo*qx  
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记名支票||认人支票cheque to order :3Z"Qk$uR  
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到期支票antedated cheque IZ
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未到期支票postdated cheque z_J"Qk  
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保付支票certified cheque kw!1]N  
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未获兑现支票，退票returned cheque ` 0k  
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横线支票crossed cheque _6 ~/`_(KP  
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普通横线general crossing 'q hA4W9  
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特别横线special crossing xXu/CGzG  
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空白支票blank cheque wYS,|=y  
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失效支票，过期支票stale cheque l 49)Cv/  
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普通支票open cheque h"')D  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v>$GVCY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8KW}XG  
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支票换现金||兑现to cash a cheque `{/z\  
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清理票款to clear a cheque A[ZJS  
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保证兑现to certify a cheque ]`y4n=L
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填写支票数额to fill up a cheque z8mR< q%`  
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支票上划线to cross a cheque :*6tbUp  
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开发支票to make out a cheque Lqbu]  
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签发支票，开立支票to draw a cheque||to issue a cheque lbgnO s,  
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透支支票to overdraw a cheque .7Ys@;>B  
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背书支票to endorse a cheque B.K"1o  
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请付票款||清付票款to pay a cheque||to honour a cheque pR&cdORsP  
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支票退票to dishonour a cheque <k5FlvE2  
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拒付支票to refuse a cheque :4<+)r26  
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拒付支票to stop payment of a cheque %g0"Kj5  
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提示要求付款to present for payment R/b)hP~  
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见票即付持票人payable to bearer <jw`"L[D
 
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支付指定人payable to order 5 &-fX:/  
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已过期||无效out of date||stale X+P& up06  
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请给出票人R/D||refer to drawer .+ai dWd  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &>@nW!n u  
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文字与数字不一致words and figures differ Puily9#  
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支票
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时间已过account closed bW3e*O$V  
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更改处应加盖印章alterations require initials V`S6cmwdc\  
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时间已过effects not cleared Nypa,_9}  
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停止付款payment stopped 2Ev~[Hb.  
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支票毁损cheque mutilated 7AV!v`  
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汇款||寄钱to remit||to send money iZgv VH  
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寄票供取款||支票支付to send a cheque for payment IZi1N  
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寄款人a remitter ;5PXPpJ  
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收款人a remittee 3"6lPUS  
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国外汇票foreign Bill TW{.qed8^  
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国内汇票inland Bill ]A5FN4 E  
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跟单汇票documentary bill ",w@_}z:  
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空头汇票accommodation bill kHo0I8  
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原始汇票original bill 4~P{H/]  
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改写||换新票据renewed bill g`d5OHvOo  
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即期汇票sight bill||bill on demand plh.-"   
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…days after date||…days after date…日后付款 ?S~HnIn  
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…months after date||…months after date…月后付款 qg7.E+  
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见票后…日付款…days after sight||…days sight }3E@]"<cVR  
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见票后…月付款…months after sight||…months sight (0/,R  
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同组票据set of bills ,)TtI~6Q  
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单张汇票sola of exchange||sole of exchange [CL.Xil=  
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远期汇票usance bill||bill at usance )e(Rf!P{  
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长期汇票long bill *1"xvle  
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短期汇票short bill BgRfy2:  
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逾期汇票overdue bill )hs"P%Zg  
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宽限日期days of grace O#LG$Y n*  
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电汇telegraphic transfer （T.T） q.0Evr:  
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邮汇postal order||postal note （Am.）||post office order||money order }<R,)ZV^G  
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本票promissory note （P/N） ~puXZCatN  
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押汇负责书||押汇保证书letter of hypothecation jf&B5>-x  


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副保||抵押品||付属担保物collateral security z=mH\!  
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担保书trust receipt||letter of indemnity  N>ncv  
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承兑||认付acceptance w O H{L  
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单张承兑general acceptance o\/&05rp]  
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有条件承兑qualified acceptance M3XG s|gw  
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附条件认付conditional acceptance cp1-eR_&  
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部分认付partial acceptance   ,LE
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