[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。   36A;!1  
会计报表statement of account p\D >z("  
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往来帐目account current u,9q<&,  
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现在往来帐||存款额current accout {ymb\$f  
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销货帐account sales 4iBxPo(0  
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共同计算帐项joint account gWu"91Y0>  
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未决帐项outstanding account yN:>!SQ  
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贷方帐项credit account||creditor account AM/lbMr  
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借方帐项debit account||debtor account cx:jUsb6  
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应付帐||应付未付帐account payable +Ag#B*   
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应收帐||应收未收帐account receivable a71}y;W  
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新交易||新帐new account G5+]DogS  
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未决帐||老帐old account b,vL8*  
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现金帐cash account 44|03Ty  
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流水帐running account cuNq9y; [  
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暂记帐||未定帐suspense account T/Ez*iQW  
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过期帐||延滞帐overdue account||pastdue account +@^47Xu^  
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杂项帐户sundry account Ic_tc  
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详细帐单||明细表detail account n*Q4G}p  
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呆帐bad account v3!byN^  
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会计项目title of account 7Im}~3NJG  
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会计薄||帐薄account-book cRjL3  
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营业报告书||损益计算表account of budiness||business report R,fMZHAG  
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借贷细帐||交验帐account rendered 0<6 rU
 
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明细帐account stated \E>%W  
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与…银行开立一户头to open an account with (mu{~@Hw  
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与…银行建立交易to keep account with  m,xy4  
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继续记帐to keep account }A)^XZ/  
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与…有交易to have an account with K gR1El.r  
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作成会计帐||有往来帐项to make out an account with >Rx8 0  
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清算||清理债务to make up an account q(w1VcLZ  
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清洁帐目||与…停止交易to close ones account with c +"O\j'  
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结帐to close an account XACEt~y  
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清理未付款to ask an account||to demand an account sf|_2sI  
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结清差额to balance the account with ocDVCCkxg  
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清算to settle an account||to liquidate an account||to square an account ~Krg8s!F&  
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审查帐目||监查帐目to audit an account ~ 33@H  
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检查帐目to examine an account Fg}5V,  
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转入A的帐户to charge the amount to As account JUUF^/J  
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以计帐方式付款to pay on account } cH"lppX  
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代理某人||为某人on ones account||on account of one C[/
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为自己计算||独立帐目on ones own account WZy6K(18"'  
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由某人收益并负风险on ones account and risk||for ones account and risk XP Iu]F  
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由某人负担for ones account||for account of one xQ(KmP2hl  
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按某人指示||列入某人帐户by order and for account of one V,*0<7h  
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列入5月份帐目for May account C&#KdvN/r  
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编入某中帐项下to pass to the account of||to place to the account of *Uw#  
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寄出清算书to send in an account||to send in render an account +^ 3L~?  
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支票薄cheque book 8 $*cfOC  
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支票陈票人cheque drawer 1*`JcUn,>  
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持票人cheque holder F v^80M=z  
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不记名支票cheque to bearer||bearer cheque G&@RLht  
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记名支票||认人支票cheque to order WiCM,wDi  
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到期支票antedated cheque o2UJ*4  
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未到期支票postdated cheque dM;WG;8e  
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保付支票certified cheque @x>2|`65Y  
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未获兑现支票，退票returned cheque 'cc4Y~0s  
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横线支票crossed cheque ?mUu(D:7D  
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普通横线general crossing
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特别横线special crossing L2A#OZZu  
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空白支票blank cheque Qz$Dv@*y\  
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失效支票，过期支票stale cheque 2^lT!X@  
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普通支票open cheque /pN2
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p~co!d.q/}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque jYZWf `X~  
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清理票款to clear a cheque +yI^<BH  
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保证兑现to certify a cheque t"Hrn3w  
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填写支票数额to fill up a cheque i% lB U1  
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支票上划线to cross a cheque OK}"|:hrd  
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开发支票to make out a cheque &O)mPnx`  
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签发支票，开立支票to draw a cheque||to issue a cheque uSjMqfK  
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透支支票to overdraw a cheque Us5JnP5  
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背书支票to endorse a cheque +s}28U!  
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请付票款||清付票款to pay a cheque||to honour a cheque tPHi z %  
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支票退票to dishonour a cheque gjV&X N  
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拒付支票to refuse a cheque 8ic_|hfY  
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment }2@$2YR[  
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见票即付持票人payable to bearer ceCshxTU  
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支付指定人payable to order &.,OvVAo  
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已过期||无效out of date||stale S}E@*t2h  
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请给出票人R/D||refer to drawer ~gc)Ww0(Q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V4H+m,R  
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文字与数字不一致words and figures differ .H&;pOf  
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支票 k#.co~kS  
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时间已过account closed SZPu"O\  
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更改处应加盖印章alterations require initials  P/Zo  
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时间已过effects not cleared +*dJddz  
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停止付款payment stopped TaC)N  
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支票毁损cheque mutilated ,'j5tU?c  
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汇款||寄钱to remit||to send money "@ n$(-.  
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寄票供取款||支票支付to send a cheque for payment <L-L}\-I"  
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寄款人a remitter $`  
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收款人a remittee DlP}Fp{  
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国外汇票foreign Bill ^K"`k43 {  
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国内汇票inland Bill ofSOy1  
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跟单汇票documentary bill >#ou8}0  
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空头汇票accommodation bill BYY>;>V  
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原始汇票original bill UYPBKf]A9  
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改写||换新票据renewed bill 3w@)
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即期汇票sight bill||bill on demand gW
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…days after date||…days after date…日后付款 ?oKL&I@  
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…months after date||…months after date…月后付款 q:]Q% IC^  
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见票后…日付款…days after sight||…days sight (0C&z/  
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见票后…月付款…months after sight||…months sight *eGM7o*\X  
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同组票据set of bills RxG^  
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单张汇票sola of exchange||sole of exchange 4f {+pf^R  
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远期汇票usance bill||bill at usance }N,>A-P  
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长期汇票long bill U ~1 SF  
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短期汇票short bill tlGWl0V?7Q  
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逾期汇票overdue bill O?E6xc<8  
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宽限日期days of grace 5\S&)ZA@  
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电汇telegraphic transfer （T.T） @T7PZB&xnl  
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邮汇postal order||postal note （Am.）||post office order||money order $?f]ZyZr.  
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本票promissory note （P/N） W~NYU  
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押汇负责书||押汇保证书letter of hypothecation 4 z0L ke  
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副保||抵押品||付属担保物collateral security |y
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担保书trust receipt||letter of indemnity xJc.pvVPw  
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承兑||认付acceptance `M]BhW)  
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单张承兑general acceptance Hirr=a3  
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有条件承兑qualified acceptance PbN3;c3  
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附条件认付conditional acceptance NWnWk  
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部分认付partial acceptance   R@$+t:}