[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。   g\=e86  
会计报表statement of account TtP2>eh-  
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往来帐目account current HiTj-O  
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现在往来帐||存款额current accout ]6z ; M;F`  
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销货帐account sales ;'4HR+ E"  
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共同计算帐项joint account IhPX/P  
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未决帐项outstanding account <}bF49z  
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贷方帐项credit account||creditor account dI) 9@UL  
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借方帐项debit account||debtor account >j_N6B!  
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应付帐||应付未付帐account payable I"b
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应收帐||应收未收帐account receivable /L*JHNu"_  
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新交易||新帐new account c!dc` R  
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未决帐||老帐old account K| '`w.  
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现金帐cash account 9#b /D&pX5  
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流水帐running account l" +q&3Zx  
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暂记帐||未定帐suspense account V?&P).5)  
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过期帐||延滞帐overdue account||pastdue account ")@#B=8+3^  
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杂项帐户sundry account i6)HC  
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详细帐单||明细表detail account 1:22y:^j  
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呆帐bad account FA!!S`{\  
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会计项目title of account KvXFzx|A  
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会计薄||帐薄account-book p} {H%L  
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营业报告书||损益计算表account of budiness||business report 8p_6RvG  
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借贷细帐||交验帐account rendered bX>R9i$  
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明细帐account stated {r'+icvLX  
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与…银行开立一户头to open an account with ;OZl' . %`  
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与…银行建立交易to keep account with
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继续记帐to keep account </2 aQn  
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与…有交易to have an account with ")<5VtV  
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作成会计帐||有往来帐项to make out an account with N'i)s{'  
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清算||清理债务to make up an account voQJ !h1  
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清洁帐目||与…停止交易to close ones account with d0-4
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结帐to close an account ] E:NmBN<  
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清理未付款to ask an account||to demand an account KA{&NFx  
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结清差额to balance the account with \Y>b#*m(4  
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清算to settle an account||to liquidate an account||to square an account ~(8fUob
 
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审查帐目||监查帐目to audit an account "{\xBX~oM  
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检查帐目to examine an account J/Lf(;C_  
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转入A的帐户to charge the amount to As account ,SidY\FzH  
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以计帐方式付款to pay on account Xdx8HB@L  
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代理某人||为某人on ones account||on account of one y*ZA{  
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为自己计算||独立帐目on ones own account Le:C8^  
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由某人收益并负风险on ones account and risk||for ones account and risk tsL ; wT_  
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由某人负担for ones account||for account of one mvK^')  
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按某人指示||列入某人帐户by order and for account of one |T@SlNi]  
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列入5月份帐目for May account )ds]fvMW]N  
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编入某中帐项下to pass to the account of||to place to the account of i
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寄出清算书to send in an account||to send in render an account d\nXK#)Q  
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支票薄cheque book 8 5X}CCQ  
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支票陈票人cheque drawer Mq)]2>"v  
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持票人cheque holder _*6]4\;  
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不记名支票cheque to bearer||bearer cheque )
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记名支票||认人支票cheque to order \hgd&H0UU  
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到期支票antedated cheque > v%.q]E6n  
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未到期支票postdated cheque jeWv~JA%L|  
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保付支票certified cheque "ktuq\a@  
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未获兑现支票，退票returned cheque ]nUrE6  
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横线支票crossed cheque }w$2,r gA  
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普通横线general crossing XYzaSp=bb  
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特别横线special crossing 6X
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空白支票blank cheque Jx.fDVJ  
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失效支票，过期支票stale cheque HJAiQ[m5s  
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普通支票open cheque RhE~Rwbx  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zkRAul32|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R!j#  
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支票换现金||兑现to cash a cheque ;-Yvi,sS+  
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清理票款to clear a cheque -O *_+8f  
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保证兑现to certify a cheque 0~ho/_  
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填写支票数额to fill up a cheque [MpWvLP"x  
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支票上划线to cross a cheque QOXo(S  
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开发支票to make out a cheque <,)R`90_X6  
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签发支票，开立支票to draw a cheque||to issue a cheque c*ueI5i  
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透支支票to overdraw a cheque V$ H(a`!  
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背书支票to endorse a cheque \n[kzi7  
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请付票款||清付票款to pay a cheque||to honour a cheque -V}oFxk]q  
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支票退票to dishonour a cheque fxd+0R;f  
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拒付支票to refuse a cheque g
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拒付支票to stop payment of a cheque {U;yW)   
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提示要求付款to present for payment $9`#p/V  
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见票即付持票人payable to bearer #s{^fUN6  
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支付指定人payable to order inaO{ny y  
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已过期||无效out of date||stale N0p6xg~  
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请给出票人R/D||refer to drawer `E$vWZq}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _^& q
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文字与数字不一致words and figures differ ^4fvV\ne_~  
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支票 1'o[9-   
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时间已过account closed j,.M!q]  
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更改处应加盖印章alterations require initials !`e`4y*N  
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时间已过effects not cleared `0qj
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停止付款payment stopped ;0Z-  
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支票毁损cheque mutilated 44u)F@)  
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汇款||寄钱to remit||to send money jQV[zcM  
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寄票供取款||支票支付to send a cheque for payment OWibmX
 
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寄款人a remitter iF+:j8 b  

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收款人a remittee OdFF)-K>~  
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国外汇票foreign Bill b\0>uU  
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国内汇票inland Bill [QxP9EC  
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跟单汇票documentary bill e#/&A5#Ya  
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空头汇票accommodation bill $=.%IJ_MAz  
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原始汇票original bill B/l^=u+-  
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改写||换新票据renewed bill FXo.f<U  
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即期汇票sight bill||bill on demand fof}I:vO  
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…days after date||…days after date…日后付款 l8?C[,K%  
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…months after date||…months after date…月后付款 zI[<uvxzW`  
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见票后…日付款…days after sight||…days sight rSv,;v  
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见票后…月付款…months after sight||…months sight <eEIR  
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同组票据set of bills Zq
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单张汇票sola of exchange||sole of exchange xGyl7$J  
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远期汇票usance bill||bill at usance ;+C$EJw-  
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长期汇票long bill R"XycXn_$  
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短期汇票short bill 9O&m7]3  
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逾期汇票overdue bill ?8kFAf~  
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宽限日期days of grace HD#>K 7  
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电汇telegraphic transfer （T.T） _)<5c!  
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邮汇postal order||postal note （Am.）||post office order||money order * G*VY#L  
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本票promissory note （P/N） 03)irq%l;  
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押汇负责书||押汇保证书letter of hypothecation jtfC3E,U  
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副保||抵押品||付属担保物collateral security 0Y* "RbG  
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担保书trust receipt||letter of indemnity .$d:c61X  
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承兑||认付acceptance )40Y A\V  
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单张承兑general acceptance gjK: a@{  
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有条件承兑qualified acceptance M{u7Ef  
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附条件认付conditional acceptance 4u|6^wu.I  
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部分认付partial acceptance   
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