[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。   K^U=
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会计报表statement of account ^S3G%{"  
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往来帐目account current %+=;4tHJ  
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现在往来帐||存款额current accout Lo%vG{yTr  
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销货帐account sales D9[19,2r`  
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共同计算帐项joint account 3"7Q[9Oj  
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未决帐项outstanding account 6X*vCylI  
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贷方帐项credit account||creditor account !xfDWbvHV  
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借方帐项debit account||debtor account iHG VR  
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应付帐||应付未付帐account payable 'z;(Y*jb  
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应收帐||应收未收帐account receivable %xlpOR4  
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新交易||新帐new account v:P]o9Oj8  
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未决帐||老帐old account t2o{=!$WH  
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现金帐cash account 09-8Xzz  
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流水帐running account e"t0 rScA  
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暂记帐||未定帐suspense account ;qgo=  
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过期帐||延滞帐overdue account||pastdue account bFG~08Z ,d  
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杂项帐户sundry account O`@Nl  
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详细帐单||明细表detail account y0d=  
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呆帐bad account }3{eVct#|  
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会计项目title of account #d@wjQ0DW  
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会计薄||帐薄account-book i(j/C  
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营业报告书||损益计算表account of budiness||business report B]
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借贷细帐||交验帐account rendered _9h$8(wjn  
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明细帐account stated >&(#p@#  
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与…银行开立一户头to open an account with l!tR
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与…银行建立交易to keep account with ok\-IU?  
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继续记帐to keep account i=gZ8Q=H  
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与…有交易to have an account with ?Lg(,-:  
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作成会计帐||有往来帐项to make out an account with 3x[Cpg ,  
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清算||清理债务to make up an account ^FLs_=E  
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清洁帐目||与…停止交易to close ones account with aw*]b .f  
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结帐to close an account nj
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清理未付款to ask an account||to demand an account gcA:Q4  
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结清差额to balance the account with @62,.\F  
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清算to settle an account||to liquidate an account||to square an account $?56 i4  
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审查帐目||监查帐目to audit an account KuP#i]Na  
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检查帐目to examine an account WGv47i  
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转入A的帐户to charge the amount to As account tW UI?\  
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以计帐方式付款to pay on account B'yjMY![  
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代理某人||为某人on ones account||on account of one (%B{=w}8  
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为自己计算||独立帐目on ones own account hju^x8 ,=m  
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由某人收益并负风险on ones account and risk||for ones account and risk 3'uXU<W!  
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由某人负担for ones account||for account of one j#//U2VdN  
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按某人指示||列入某人帐户by order and for account of one 76w[X=Fv  
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列入5月份帐目for May account )]fiyXA  
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编入某中帐项下to pass to the account of||to place to the account of {?yVA  
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寄出清算书to send in an account||to send in render an account 4np2I~ !  
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支票薄cheque book nuq@m0t\#  
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支票陈票人cheque drawer &oG>Rqkm  
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持票人cheque holder j55 _wx@cA  
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不记名支票cheque to bearer||bearer cheque Zz} o t  
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记名支票||认人支票cheque to order #K^hKx9  
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到期支票antedated cheque 
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未到期支票postdated cheque HW[&q  
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保付支票certified cheque pBAAwHD  
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未获兑现支票，退票returned cheque #btz94/~O  
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横线支票crossed cheque {EZR}N  
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普通横线general crossing $x}R2  
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特别横线special crossing 5%D`y|  
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空白支票blank cheque O$z"`'&j#  
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失效支票，过期支票stale cheque O=}w1]  
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普通支票open cheque w5q6c%VZ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )*%uG{h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >CG;df<~  
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支票换现金||兑现to cash a cheque zk }SEt-  
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清理票款to clear a cheque ;xq
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保证兑现to certify a cheque Wv3p!zW3I  
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填写支票数额to fill up a cheque {uwPP2YD,  
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支票上划线to cross a cheque + d>2'  
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开发支票to make out a cheque &%3}'&EBv  
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签发支票，开立支票to draw a cheque||to issue a cheque vzAY+EEx
 
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透支支票to overdraw a cheque Lz9|
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背书支票to endorse a cheque {niV63$m  
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请付票款||清付票款to pay a cheque||to honour a cheque heES [  
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支票退票to dishonour a cheque L$Xkx03lz>  
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拒付支票to refuse a cheque *Ta
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拒付支票to stop payment of a cheque W'zI~'K  
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提示要求付款to present for payment Q >h7H{c  
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见票即付持票人payable to bearer F{&0(6^p!  
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支付指定人payable to order \!)1n[N  
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已过期||无效out of date||stale > W^"*B  
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请给出票人R/D||refer to drawer pr\OjpvD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gd2t^tc  
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文字与数字不一致words and figures differ eeUEqM$7EX  
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支票 F`f8q\Fc  
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时间已过account closed dJ,,yA*  
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更改处应加盖印章alterations require initials enQev?8%  
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时间已过effects not cleared ^1+=HdN,  
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停止付款payment stopped 1NU@k6UHl  
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支票毁损cheque mutilated D]5cijO6  
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汇款||寄钱to remit||to send money I
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寄票供取款||支票支付to send a cheque for payment wb (quu  
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寄款人a remitter y(Ck j"  
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收款人a remittee wD`jks  
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国外汇票foreign Bill 5(&'/U^  
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国内汇票inland Bill 0%GQXiy  
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跟单汇票documentary bill xa|/P#q  
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空头汇票accommodation bill m? pm
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原始汇票original bill :PF6xL&  
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改写||换新票据renewed bill 1wM~),B8  
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即期汇票sight bill||bill on demand 7c aV-8:  
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…days after date||…days after date…日后付款 kB $?A8Olu  
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…months after date||…months after date…月后付款 LP-_i}Kq  
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见票后…日付款…days after sight||…days sight X4Y!Z/b  
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见票后…月付款…months after sight||…months sight c&a.<e3mL  
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同组票据set of bills Hklgf  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance }SZU'lYHoM  
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长期汇票long bill }10ZPaHjl+  
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短期汇票short bill .*W_;Fo  
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逾期汇票overdue bill C.Ty\@U  
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宽限日期days of grace AIX?840V  
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电汇telegraphic transfer （T.T） .tH[A[/1 a  
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邮汇postal order||postal note （Am.）||post office order||money order Lx#CFrLQ*  
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本票promissory note （P/N） g886RhCe  
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押汇负责书||押汇保证书letter of hypothecation .Qz412  
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副保||抵押品||付属担保物collateral security W&`{ 3L  
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担保书trust receipt||letter of indemnity 3tu:Vc.:M  
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承兑||认付acceptance ngI3.v/R  
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单张承兑general acceptance }$E341@  
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有条件承兑qualified acceptance TcKt
 
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附条件认付conditional acceptance jWjp0ii  
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部分认付partial acceptance   'Tbdo >y