[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}?@Pm drz  
会计报表statement of account /Hx0= I  
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往来帐目account current  +;
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现在往来帐||存款额current accout
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销货帐account sales ;<][upn  
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共同计算帐项joint account cq=R  
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未决帐项outstanding account NkJ^ecn%)  
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贷方帐项credit account||creditor account ]e3nnS1*.  
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借方帐项debit account||debtor account a,E;R$[!  
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应付帐||应付未付帐account payable .)GVb<w  
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应收帐||应收未收帐account receivable C,]Ec2  
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新交易||新帐new account
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未决帐||老帐old account Cf N; `  
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现金帐cash account ;@ e|}Gk  
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流水帐running account x'qgpG}?]  
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暂记帐||未定帐suspense account iI1t P  
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过期帐||延滞帐overdue account||pastdue account 8\9EDgT  
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杂项帐户sundry account SMyg=B\x?7  
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详细帐单||明细表detail account Q  [{vU  
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呆帐bad account 7yp*I[1Qf>  
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会计项目title of account lu_Gr=#O  
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会计薄||帐薄account-book 8##jd[o&p~  
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营业报告书||损益计算表account of budiness||business report kR|y0V {K*  
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借贷细帐||交验帐account rendered u$#7W>R  
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明细帐account stated O 0#Jl8  
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与…银行开立一户头to open an account with w>uZ$/  
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与…银行建立交易to keep account with fXe-U='  
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继续记帐to keep account l{9h8]^  
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与…有交易to have an account with BA,6f?ktXS  
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作成会计帐||有往来帐项to make out an account with \F~Cbj+'Nu  
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清算||清理债务to make up an account ,<b|@1\k  
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清洁帐目||与…停止交易to close ones account with D^55:\4(  
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结帐to close an account vN:[  
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清理未付款to ask an account||to demand an account 8G&+  
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结清差额to balance the account with '<< ~wt  
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清算to settle an account||to liquidate an account||to square an account #Jz&9I<OKx  
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审查帐目||监查帐目to audit an account Y{vwOs  
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检查帐目to examine an account 8KwCwv  
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转入A的帐户to charge the amount to As account zX [r  
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以计帐方式付款to pay on account $KWYe{#  
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代理某人||为某人on ones account||on account of one U5CPkH1  
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为自己计算||独立帐目on ones own account HXfXb^~  
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由某人收益并负风险on ones account and risk||for ones account and risk !\-4gr?`!  
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由某人负担for ones account||for account of one =v4r M0m,  
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按某人指示||列入某人帐户by order and for account of one F|?+>c1}  
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列入5月份帐目for May account ]oeuIRyQ  
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编入某中帐项下to pass to the account of||to place to the account of ,<$YVXe/  
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寄出清算书to send in an account||to send in render an account @q+cmJKv  
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支票薄cheque book ) \-96 xd  
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支票陈票人cheque drawer F)/~p&H  
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持票人cheque holder |^Ew<
  
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不记名支票cheque to bearer||bearer cheque 8 "_Bq  
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记名支票||认人支票cheque to order 4=Tpi`  
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到期支票antedated cheque u0XP(dH  
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未到期支票postdated cheque H>
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保付支票certified cheque m|]j'g?{}(  
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未获兑现支票，退票returned cheque $sEB' >:  
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横线支票crossed cheque =o
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普通横线general crossing LeY+p]n~  
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特别横线special crossing ^8:VWJM  
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空白支票blank cheque 9b 1?W?"  
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失效支票，过期支票stale cheque N31?9GE  
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普通支票open cheque %y>+1hakkX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eJ)1K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,9mgY p2  
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支票换现金||兑现to cash a cheque !tU'J"Zy  
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清理票款to clear a cheque 7:>sc]Z  

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保证兑现to certify a cheque  `?|Rc  
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填写支票数额to fill up a cheque |O-`5_z$r  
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支票上划线to cross a cheque 1a$IrQE  
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开发支票to make out a cheque D9BQID$R  
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签发支票，开立支票to draw a cheque||to issue a cheque -#.< 12M  
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透支支票to overdraw a cheque bO3GVc+S  
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背书支票to endorse a cheque ?mx\eX{  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque 7
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拒付支票to refuse a cheque VUtXxvH  
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拒付支票to stop payment of a cheque Y$<D9fs3  
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提示要求付款to present for payment O_;Dk W  

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见票即付持票人payable to bearer T2FE+A]n9  
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支付指定人payable to order +f|BiW  
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已过期||无效out of date||stale Y32 "N[yw  
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请给出票人R/D||refer to drawer F$V/K&&W  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !bnyJA  
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文字与数字不一致words and figures differ *L4`$@l8  
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支票 em{(4!W>  
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时间已过account closed O%8EZyu  
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更改处应加盖印章alterations require initials V)(R]BK{  
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时间已过effects not cleared 6( CDNMzj  
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停止付款payment stopped 9
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支票毁损cheque mutilated )G^ KDj"  
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汇款||寄钱to remit||to send money nw> 8GivO  
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寄票供取款||支票支付to send a cheque for payment #txE=e"&o  
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寄款人a remitter ojyIQk+  
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收款人a remittee Dn&D!B  
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国外汇票foreign Bill h%}/Cmx[  
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国内汇票inland Bill ^*P%=>zO  
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跟单汇票documentary bill sZx/Ee   
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空头汇票accommodation bill T:5fc2Ngv  
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原始汇票original bill zIh['^3.n  
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改写||换新票据renewed bill .zi_[  
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即期汇票sight bill||bill on demand Ney/[ 3 A  
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…days after date||…days after date…日后付款 xai*CY@cQ  
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…months after date||…months after date…月后付款 r"P|dlV-  
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见票后…日付款…days after sight||…days sight '.:z&gSqx0  
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见票后…月付款…months after sight||…months sight `aciXlqIF  
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同组票据set of bills KrQ1GepJ  
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单张汇票sola of exchange||sole of exchange hb}+A=A=+  
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远期汇票usance bill||bill at usance .+$Q<L  
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长期汇票long bill AE[b },-[  
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短期汇票short bill ZrpU <   
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逾期汇票overdue bill -| $@-
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宽限日期days of grace Z^3 rLCa  
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电汇telegraphic transfer （T.T） 6'k<+IR  
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邮汇postal order||postal note （Am.）||post office order||money order we;-~A5J  
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本票promissory note （P/N） s}vAS~~2L3  
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押汇负责书||押汇保证书letter of hypothecation Acez'@z  
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副保||抵押品||付属担保物collateral security D+rxT: d  
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担保书trust receipt||letter of indemnity (
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承兑||认付acceptance 3#LlDC_WC  

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单张承兑general acceptance {&&z-^  
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有条件承兑qualified acceptance G<L;4nA)  
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附条件认付conditional acceptance (d(CT;  
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部分认付partial acceptance   5?f ^Rz