[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。   KlBT9"6"  
会计报表statement of account -(%Xq{  
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往来帐目account current Dp^=%F{t  
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现在往来帐||存款额current accout i#4E*B_-  
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销货帐account sales >%t5j?p  
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共同计算帐项joint account '=K~M  
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未决帐项outstanding account ;1TQr3w  
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贷方帐项credit account||creditor account kO/;lrwC  
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借方帐项debit account||debtor account '0qKb*  
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应付帐||应付未付帐account payable 3|/zlKZz  
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应收帐||应收未收帐account receivable *zX^Sg-[  
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新交易||新帐new account x$b
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未决帐||老帐old account xw1n;IO4  
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现金帐cash account & =-{adm  
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流水帐running account Z&J.8A]L  
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暂记帐||未定帐suspense account gBy7q09r  
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过期帐||延滞帐overdue account||pastdue account -[5yp 2F-{  
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杂项帐户sundry account :c&F\Q=  
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详细帐单||明细表detail account )Yw m_f-N  
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呆帐bad account rp,PhS  
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会计项目title of account |gJI}"T  
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会计薄||帐薄account-book 2z=aP!9]  
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营业报告书||损益计算表account of budiness||business report +Zo&c}  
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借贷细帐||交验帐account rendered R"k}wRnxY  
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明细帐account stated 3 /
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与…银行开立一户头to open an account with '6W|,  
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与…银行建立交易to keep account with K trR+:  
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继续记帐to keep account u'Ua ++a\  
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与…有交易to have an account with 8<Yqpb  
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作成会计帐||有往来帐项to make out an account with 4! V-- F  
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清算||清理债务to make up an account MehMhH Y  
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清洁帐目||与…停止交易to close ones account with S;]][h=  
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结帐to close an account
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清理未付款to ask an account||to demand an account u=u#6%  
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结清差额to balance the account with Z}Ld!Byz  
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清算to settle an account||to liquidate an account||to square an account SZ[,(h  
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审查帐目||监查帐目to audit an account QC+K:
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检查帐目to examine an account 97%S{_2m/  
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转入A的帐户to charge the amount to As account W"a%IO%'  
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以计帐方式付款to pay on account j(|9>J*,~G  
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代理某人||为某人on ones account||on account of one Hmi]qK[F  
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为自己计算||独立帐目on ones own account GV1SKa  
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由某人收益并负风险on ones account and risk||for ones account and risk <oc"!c;T  
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由某人负担for ones account||for account of one 0"*!0s~  
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按某人指示||列入某人帐户by order and for account of one U{+<c [  
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列入5月份帐目for May account _|!FhZ  
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编入某中帐项下to pass to the account of||to place to the account of @w H+,]xE  
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寄出清算书to send in an account||to send in render an account / p_mFA]@  
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支票薄cheque book Hkc
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支票陈票人cheque drawer x2^Yvgc-  
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持票人cheque holder zSpL^:~  
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不记名支票cheque to bearer||bearer cheque {Q&@vbw'  
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记名支票||认人支票cheque to order (&=<UGY(w  
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到期支票antedated cheque Qj?qWVapA  
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未到期支票postdated cheque bVB_KE  
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保付支票certified cheque !N`$`qAK  

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未获兑现支票，退票returned cheque QbF!V%+a's  
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横线支票crossed cheque %s+H& vfQs  
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普通横线general crossing ?r~|B/]  
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特别横线special crossing nLA8Hy"8z  
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空白支票blank cheque 9t 3mU:  
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失效支票，过期支票stale cheque 6`KAl rH  
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普通支票open cheque r
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %i7bkdcwk  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iKy_DV;J  
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支票换现金||兑现to cash a cheque >^cP]gGY  
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清理票款to clear a cheque /~w!7n<7  
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保证兑现to certify a cheque ]7qn&(]  
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填写支票数额to fill up a cheque s}MD;V& 0  
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支票上划线to cross a cheque k lLhi<*  

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开发支票to make out a cheque *R] Ob9X  
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签发支票，开立支票to draw a cheque||to issue a cheque P5u Y1(  
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透支支票to overdraw a cheque >FO4]  
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背书支票to endorse a cheque -^ ) 0c  
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请付票款||清付票款to pay a cheque||to honour a cheque 7Hghn"ol  
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支票退票to dishonour a cheque s}2TJa  
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拒付支票to refuse a cheque eWKFs)C]  
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拒付支票to stop payment of a cheque 4?+K:e #F  
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提示要求付款to present for payment V=$pXpro%  
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见票即付持票人payable to bearer }BF!!*  
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支付指定人payable to order _&(\>{pm  
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已过期||无效out of date||stale s9[?{}gd  
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请给出票人R/D||refer to drawer /KU9sIE;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U0ZT9/4  
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文字与数字不一致words and figures differ yL 2sce[  
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支票 )WBp.j /#  
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时间已过account closed Mb!b0  
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更改处应加盖印章alterations require initials Sg&0a$  
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时间已过effects not cleared <r>1W~bp.q  
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停止付款payment stopped (DIMt-wz  
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支票毁损cheque mutilated "Wb>y*S   
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汇款||寄钱to remit||to send money DqJzsk' d3  
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寄票供取款||支票支付to send a cheque for payment (rieg F  
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寄款人a remitter EXbaijHQG  
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收款人a remittee gWIb"l  
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国外汇票foreign Bill :^En\YcU  
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国内汇票inland Bill Z]SUr`Z  
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跟单汇票documentary bill mVd%sWD  
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空头汇票accommodation bill xUF5  
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原始汇票original bill C <d]0)  
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改写||换新票据renewed bill 2dCD.9s9~  
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即期汇票sight bill||bill on demand uC|bC#;  
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…days after date||…days after date…日后付款 gs(ZJO1 /L  
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…months after date||…months after date…月后付款 owzcc-g  
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见票后…日付款…days after sight||…days sight PQrc#dfc|  
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见票后…月付款…months after sight||…months sight 39bw,lRPV  
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同组票据set of bills s]pNT1,  
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单张汇票sola of exchange||sole of exchange Y+DVwz
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远期汇票usance bill||bill at usance G%>{Z?!B  
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长期汇票long bill SNC)c
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短期汇票short bill Bo; { QoB  

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逾期汇票overdue bill a>&dAo}  
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宽限日期days of grace lL,0IfC,  
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电汇telegraphic transfer （T.T） _e "  
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邮汇postal order||postal note （Am.）||post office order||money order B.}j1Bb  
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本票promissory note （P/N） 4$+/7I \  
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押汇负责书||押汇保证书letter of hypothecation QC(ce)Y  
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副保||抵押品||付属担保物collateral security j2oU 1' b  
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担保书trust receipt||letter of indemnity ])
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承兑||认付acceptance $PMD$c  
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单张承兑general acceptance [x0*x~1B  
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有条件承兑qualified acceptance 4{%-r[C9k  
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附条件认付conditional acceptance 
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部分认付partial acceptance   
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