[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。   $CX3P)% `  
会计报表statement of account ;gD \JA  
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往来帐目account current Pnm$g;`P  
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现在往来帐||存款额current accout gZ7R^] k  
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销货帐account sales Ke?,AWfG  
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共同计算帐项joint account " 42/P4:  
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未决帐项outstanding account aekke//y  
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贷方帐项credit account||creditor account v^8sL` F  
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借方帐项debit account||debtor account yNP4Ey  
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应付帐||应付未付帐account payable *Q/^ib9=  
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应收帐||应收未收帐account receivable ._^ne=Lx  
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新交易||新帐new account %oTBh*K'o  
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未决帐||老帐old account 5~@-LXqL  
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现金帐cash account KGg S"d  
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流水帐running account nH6SA1$kW  
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暂记帐||未定帐suspense account qpYgTn8l7  
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过期帐||延滞帐overdue account||pastdue account ;'8P/a$  
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杂项帐户sundry account 0't)-Pj+,  
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详细帐单||明细表detail account yVmp," "a  
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呆帐bad account x,25ROaHY  
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会计项目title of account ~Dq-q6-@t  
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会计薄||帐薄account-book =+MF@ 4  
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营业报告书||损益计算表account of budiness||business report !<:Cd(bM  
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借贷细帐||交验帐account rendered $`3yImv+w  
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明细帐account stated Bam.B6-  
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与…银行开立一户头to open an account with yO%^[c?  
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与…银行建立交易to keep account with w gS'/  
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继续记帐to keep account 1!MJ+?Jl  
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与…有交易to have an account with #Pg`0xiV  
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作成会计帐||有往来帐项to make out an account with _{k*JT2  
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清算||清理债务to make up an account yR>
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清洁帐目||与…停止交易to close ones account with L'{W|Xb+  
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结帐to close an account ~#)hqU'  
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清理未付款to ask an account||to demand an account <K^a2 D  
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结清差额to balance the account with I9qZE =i  
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清算to settle an account||to liquidate an account||to square an account p
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审查帐目||监查帐目to audit an account Bz }nP9  
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检查帐目to examine an account mh}D[K=~%  
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转入A的帐户to charge the amount to As account e}?Q&Lci  
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以计帐方式付款to pay on account f1aZnl  
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代理某人||为某人on ones account||on account of one u1X^#K$nu'  
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为自己计算||独立帐目on ones own account &YY`XEG59O  
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由某人收益并负风险on ones account and risk||for ones account and risk *S*49Hq7c  
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由某人负担for ones account||for account of one kfnh1|D=aY  
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按某人指示||列入某人帐户by order and for account of one ]#G s6CsT|  
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列入5月份帐目for May account vU%K%-yXG7  
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编入某中帐项下to pass to the account of||to place to the account of %@C8EFl%3  
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寄出清算书to send in an account||to send in render an account D'!JV1Q  
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支票薄cheque book =,zB|sjn  
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支票陈票人cheque drawer wY ItG"+6  
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持票人cheque holder r2#G|/=@  
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不记名支票cheque to bearer||bearer cheque #$W5)6ch  
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记名支票||认人支票cheque to order ied1+H  
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到期支票antedated cheque By6O@ .\V  
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未到期支票postdated cheque qZ!kVrmg&  
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保付支票certified cheque !B Pm{_C  
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未获兑现支票，退票returned cheque <k8WnA ~Fl  
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横线支票crossed cheque VfzyBjQ  
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普通横线general crossing 4~1
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特别横线special crossing TI8\qI W  
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空白支票blank cheque
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失效支票，过期支票stale cheque }ACg#;>/+  
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普通支票open cheque aJv+BX_,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "uuM#@h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges - s'W^(  
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支票换现金||兑现to cash a cheque -ewR:Y@j  
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清理票款to clear a cheque [bKc5qp  
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保证兑现to certify a cheque 0VQBm^$(  
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填写支票数额to fill up a cheque 2sgp$r  
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支票上划线to cross a cheque _~tF2`,Y_p  
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开发支票to make out a cheque ?`Mk$Y%my  
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签发支票，开立支票to draw a cheque||to issue a cheque ?z|Bf@TJ[+  
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透支支票to overdraw a cheque 2h<_?GM\s  
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背书支票to endorse a cheque ^^ SMr l  
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请付票款||清付票款to pay a cheque||to honour a cheque "+{2!  
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支票退票to dishonour a cheque Zw4%L?  
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拒付支票to refuse a cheque je#LD  
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拒付支票to stop payment of a cheque .#sX|c=W  
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提示要求付款to present for payment "p+oi@  
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见票即付持票人payable to bearer yXtQfR  
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支付指定人payable to order ]RadwH"0!  
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已过期||无效out of date||stale i *4v!(E  
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请给出票人R/D||refer to drawer T8*;?j*@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {fEb>  
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文字与数字不一致words and figures differ it>l?h7I  
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支票  C!v%6[  
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时间已过account closed 4 }0YLwgJ  
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更改处应加盖印章alterations require initials >wYmx4W>  
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时间已过effects not cleared 4`V&Yqwl  
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停止付款payment stopped K1;b4Sl?A  
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支票毁损cheque mutilated ]_!NmB_3  
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汇款||寄钱to remit||to send money cnY}^_  
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寄票供取款||支票支付to send a cheque for payment  ,HNk<W  
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寄款人a remitter kcNPdc  
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收款人a remittee Xoq
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国外汇票foreign Bill XZTH[#MqeI  
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国内汇票inland Bill SHnMqaq  
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跟单汇票documentary bill ATV|M[B  
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空头汇票accommodation bill 3?+t%_[  
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原始汇票original bill ZxCXru1  
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改写||换新票据renewed bill @cG+D  
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即期汇票sight bill||bill on demand g/i.b&  
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…days after date||…days after date…日后付款 S} &1_I  
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…months after date||…months after date…月后付款 h6:|RGF  
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见票后…日付款…days after sight||…days sight GIS,EwA  
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见票后…月付款…months after sight||…months sight EgOiJH  
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同组票据set of bills {J;(K~>?m  
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单张汇票sola of exchange||sole of exchange 0.U- tg0  
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远期汇票usance bill||bill at usance B\~(:(OPM]  
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长期汇票long bill mU>lm7'  
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短期汇票short bill T >5N$i  
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逾期汇票overdue bill q9nQ/]rkHF  
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宽限日期days of grace -]:1zU  
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电汇telegraphic transfer （T.T） 07vzVsQ
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邮汇postal order||postal note （Am.）||post office order||money order 6PLdzZ{  
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本票promissory note （P/N） zy8D&7Ytf  
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押汇负责书||押汇保证书letter of hypothecation p'=XW#2 >  
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副保||抵押品||付属担保物collateral security OB +QVYk"  
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担保书trust receipt||letter of indemnity o
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承兑||认付acceptance 9gETWz(3I  
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单张承兑general acceptance xsx0Zo
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有条件承兑qualified acceptance
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附条件认付conditional acceptance }J _# N.y  
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部分认付partial acceptance   E7@m& R