[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。   Q?-uJ1J  
会计报表statement of account ]`eJSk.  
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往来帐目account current Oa-~}hN  
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现在往来帐||存款额current accout a1A3uP  
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销货帐account sales ?XO}6q<tM  
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共同计算帐项joint account b;t b&o  
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未决帐项outstanding account Wx-rW  
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贷方帐项credit account||creditor account =s[P =dU  
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借方帐项debit account||debtor account 8:t1%O$  
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应付帐||应付未付帐account payable hOF>Dj  
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应收帐||应收未收帐account receivable qGc>+!y  
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新交易||新帐new account zj9aaZ}  
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未决帐||老帐old account .=-K7.X.)  
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现金帐cash account 'Z(4Wuwb  
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流水帐running account NX4}o&mDwn  
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暂记帐||未定帐suspense account ^YG.eT6iG  
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过期帐||延滞帐overdue account||pastdue account ,zY!EHpx  
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杂项帐户sundry account )q+9_KUq  
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详细帐单||明细表detail account (j;6}@  
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呆帐bad account L'Fy\K\  
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会计项目title of account o-jF?9m  
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会计薄||帐薄account-book Zu/}TS9bi  
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营业报告书||损益计算表account of budiness||business report q0hg0DC[;  
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借贷细帐||交验帐account rendered 0-W{(xy@4  
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明细帐account stated 93npzpge  
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与…银行开立一户头to open an account with cR1dGNcp/@  
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与…银行建立交易to keep account with Z;{3RWV  
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继续记帐to keep account e:Zc-  
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与…有交易to have an account with xPY/J#X$  
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作成会计帐||有往来帐项to make out an account with <}3c%Q1  
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清算||清理债务to make up an account s9<fPv0w  
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清洁帐目||与…停止交易to close ones account with @83h/Wcxd  
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结帐to close an account _,i]ra{%  
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清理未付款to ask an account||to demand an account %($qg-x  
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结清差额to balance the account with kSH3)CC P  
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清算to settle an account||to liquidate an account||to square an account zi23k=  
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审查帐目||监查帐目to audit an account H(ht{.sjI  
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检查帐目to examine an account Bo?uwi  
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转入A的帐户to charge the amount to As account Jp .Sow  
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以计帐方式付款to pay on account .Lo$uKsW$l  
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代理某人||为某人on ones account||on account of one $=$I^hV  
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为自己计算||独立帐目on ones own account L1`^~m|  
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由某人收益并负风险on ones account and risk||for ones account and risk  M}}9  
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由某人负担for ones account||for account of one ]Ole#L z}Q  
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按某人指示||列入某人帐户by order and for account of one &Z5$ 5,[  
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列入5月份帐目for May account TQ" [2cY  
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编入某中帐项下to pass to the account of||to place to the account of x2/|i?ZO  
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寄出清算书to send in an account||to send in render an account 5?k_Q"~  
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支票薄cheque book B+ GPTQSTb  
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支票陈票人cheque drawer J'Yj_  
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持票人cheque holder 88d0`6K-9  
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不记名支票cheque to bearer||bearer cheque LcE!e%3  
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记名支票||认人支票cheque to order O9A.WSJ >}  
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到期支票antedated cheque ]&yO>\MgJB  
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未到期支票postdated cheque WUGPi'x  
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保付支票certified cheque N|z-s  
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未获兑现支票，退票returned cheque Bca\grA
 
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横线支票crossed cheque MT$OjH'Q`  
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普通横线general crossing C:_!zY'z  
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特别横线special crossing !?Z}b.%W  
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空白支票blank cheque R 5r )01  
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失效支票，过期支票stale cheque e~W35Y>A  
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普通支票open cheque `U#*O+S-^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R8c1~'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &tj0Z:  
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支票换现金||兑现to cash a cheque {Lk~O)E  
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清理票款to clear a cheque f%an<>j^w  
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保证兑现to certify a cheque LU?X|{z  
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填写支票数额to fill up a cheque TixHEhw
 
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支票上划线to cross a cheque bVQLj}%   
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开发支票to make out a cheque V);{o>%.K  

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签发支票，开立支票to draw a cheque||to issue a cheque WQ\'z?P  
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透支支票to overdraw a cheque X{| 1E85fl  
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背书支票to endorse a cheque 3=o3VGZP  
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请付票款||清付票款to pay a cheque||to honour a cheque p Z/x,b#.  
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支票退票to dishonour a cheque RgHPYf{  
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拒付支票to refuse a cheque %Nwap~=H;  
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拒付支票to stop payment of a cheque %C" wUAY  
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提示要求付款to present for payment "9!ln  
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见票即付持票人payable to bearer  \U(qv(T  
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支付指定人payable to order \EuMzb"G9p  
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已过期||无效out of date||stale 0UB)FK,9  
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请给出票人R/D||refer to drawer q(p]6Ha|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \HF|&@}hU  
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文字与数字不一致words and figures differ >B<jR$`6@  
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支票 m/O u $  
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时间已过account closed @W[`^jfQ  
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更改处应加盖印章alterations require initials ZX[@P?A+-  
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时间已过effects not cleared ))- B`vi  
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停止付款payment stopped >Vc;s!R  
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支票毁损cheque mutilated "i0{E!,XL  
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汇款||寄钱to remit||to send money %ub\+~  
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寄票供取款||支票支付to send a cheque for payment Xy/lsaVskX  
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寄款人a remitter F|9:$Jpw!  
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收款人a remittee (jhDO7  
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国外汇票foreign Bill %Y!31oC#  
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国内汇票inland Bill )2
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跟单汇票documentary bill EhJpJb[Z  
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空头汇票accommodation bill j!m42  
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原始汇票original bill Qmbl_
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改写||换新票据renewed bill XN ZW J  
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即期汇票sight bill||bill on demand .MUoN
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…days after date||…days after date…日后付款 3/d`s0O  
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…months after date||…months after date…月后付款 Cx,)$!1  
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见票后…日付款…days after sight||…days sight ~:PuKx  
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见票后…月付款…months after sight||…months sight P%%[_6<%M  
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同组票据set of bills ;`p!/9il  
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单张汇票sola of exchange||sole of exchange c+_F}2)  
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远期汇票usance bill||bill at usance Gd=l{
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长期汇票long bill 3J{hG(5  
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短期汇票short bill ww0m1FzX  
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逾期汇票overdue bill ;:0gN|+  
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宽限日期days of grace ZJ|@^^GcL  
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电汇telegraphic transfer （T.T） 4h[S`;D0Vf  
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邮汇postal order||postal note （Am.）||post office order||money order Q<e`0cu|p  
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本票promissory note （P/N） 1V@\L|Y  
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押汇负责书||押汇保证书letter of hypothecation N$jI&SI?}  
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副保||抵押品||付属担保物collateral security !iOuIYjV  
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担保书trust receipt||letter of indemnity kP6P/F|RcZ  
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承兑||认付acceptance oc2aE:>X  
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单张承兑general acceptance us.+nnd  
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有条件承兑qualified acceptance :*2+ t-  
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附条件认付conditional acceptance d E@R7yU@  
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部分认付partial acceptance   aBM'
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