[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。   xVmUmftD  
会计报表statement of account 7}HA_@[  

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往来帐目account current r-DD*'R  
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现在往来帐||存款额current accout JL*]9$o  
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销货帐account sales /?<9,7#i  
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共同计算帐项joint account I,q~*d  
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未决帐项outstanding account 2Uw}'J_N  
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贷方帐项credit account||creditor account Ts *'f  
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借方帐项debit account||debtor account /IR5[67  
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应付帐||应付未付帐account payable 5_T>HHR6  
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应收帐||应收未收帐account receivable M%LwC/h:,  

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新交易||新帐new account [?(W7  
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未决帐||老帐old account ^E,UcK;  
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现金帐cash account Y'":O W#oN  
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流水帐running account P?-44m#  
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暂记帐||未定帐suspense account \M^4DdAy  
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过期帐||延滞帐overdue account||pastdue account %Q01EjRes  
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杂项帐户sundry account 1a4$. {  
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详细帐单||明细表detail account J~6*d,Ry`  
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呆帐bad account At:C4>HE@  
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会计项目title of account 1.CYs<  
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会计薄||帐薄account-book .v!e=i}.  
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营业报告书||损益计算表account of budiness||business report

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借贷细帐||交验帐account rendered H%V[% T4=  
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明细帐account stated g Q^]/X  
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与…银行开立一户头to open an account with X[}%iEWzT  
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与…银行建立交易to keep account with -tJ*F!w6U  
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继续记帐to keep account "a7d`l:  
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与…有交易to have an account with wXnt3)e  
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作成会计帐||有往来帐项to make out an account with hJM0A3(Cm  
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清算||清理债务to make up an account gf@Dy6<  
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清洁帐目||与…停止交易to close ones account with pY@+.V`a  
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结帐to close an account S/|8'x{<  
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清理未付款to ask an account||to demand an account -p }]r  
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结清差额to balance the account with %F7k| Na  
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清算to settle an account||to liquidate an account||to square an account R;%iu0  
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审查帐目||监查帐目to audit an account Nb6HM~  
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检查帐目to examine an account C,E 5/XW  
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转入A的帐户to charge the amount to As account 9M6&+1XE  
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以计帐方式付款to pay on account zK&`&("4C  
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代理某人||为某人on ones account||on account of one nm)F tX|A  
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为自己计算||独立帐目on ones own account }\@*A1*X2  
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由某人收益并负风险on ones account and risk||for ones account and risk .hvIq .vr  
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由某人负担for ones account||for account of one :G!Kaa,r  
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按某人指示||列入某人帐户by order and for account of one +2vcUy  
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列入5月份帐目for May account 
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编入某中帐项下to pass to the account of||to place to the account of )msqt!Ev  
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寄出清算书to send in an account||to send in render an account /V,:gLpQ  
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支票薄cheque book c(o8uWn
  
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支票陈票人cheque drawer #SO9e.yhI  
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持票人cheque holder !bQ5CB  
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不记名支票cheque to bearer||bearer cheque .Zo8KwkFY  
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记名支票||认人支票cheque to order 8USF;k  
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到期支票antedated cheque )abo5   
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未到期支票postdated cheque |NL$? %I  
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保付支票certified cheque f~9
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未获兑现支票，退票returned cheque "J$vt`  
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横线支票crossed cheque FK0nQ{uB"  
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普通横线general crossing Xrc0RWXB8  
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特别横线special crossing x%5n &B  
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空白支票blank cheque ,a_\o&V  
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失效支票，过期支票stale cheque ">j}!n 8J  
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普通支票open cheque UzWf_
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bODCC5
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P{ h;2b{  
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支票换现金||兑现to cash a cheque %4*-BCP  
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清理票款to clear a cheque _0Qp[l-  
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保证兑现to certify a cheque G>&Tap>  
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填写支票数额to fill up a cheque CoO..  
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支票上划线to cross a cheque @~,&E*X! .  
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开发支票to make out a cheque j}t"M|`  
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签发支票，开立支票to draw a cheque||to issue a cheque ur
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透支支票to overdraw a cheque V{4=,Ax  
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背书支票to endorse a cheque 14>WpNN  
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请付票款||清付票款to pay a cheque||to honour a cheque Jy<hTd*q  
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支票退票to dishonour a cheque rG[iEY  
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拒付支票to refuse a cheque d ?Uj3G  
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拒付支票to stop payment of a cheque 0ndk=V  
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提示要求付款to present for payment c?(;6$A  
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见票即付持票人payable to bearer ;[nomxu|?  
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支付指定人payable to order 0c}pg:XT  
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已过期||无效out of date||stale 9!XXuMWU<  
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请给出票人R/D||refer to drawer meF.`fh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds reP)&Fo  
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文字与数字不一致words and figures differ 6[x6:{^J  
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支票 1ze\ U>  
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时间已过account closed b}APD))*H!  
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时间已过effects not cleared ~bD'QMk  
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停止付款payment stopped (5/>arDn  
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支票毁损cheque mutilated 'eYM;\%('  
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汇款||寄钱to remit||to send money Vh}F#~BrI  
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寄票供取款||支票支付to send a cheque for payment y[A%EMd
  
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寄款人a remitter )`,Y^`F2  
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收款人a remittee WNO!6*+  
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国外汇票foreign Bill 7^FJ+gN8b  
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国内汇票inland Bill WlHK  
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跟单汇票documentary bill [4 y7tjar^  
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空头汇票accommodation bill vAcxca">S  
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原始汇票original bill LK:Jkjp^  
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改写||换新票据renewed bill Nv5)A=6#AA  
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即期汇票sight bill||bill on demand 9$*O^  
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…days after date||…days after date…日后付款 N%Uk/ c'  
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…months after date||…months after date…月后付款 d;hv_
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见票后…日付款…days after sight||…days sight ;Q>+#5H6F8  
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见票后…月付款…months after sight||…months sight 0b(x@>
 
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同组票据set of bills sc&u NfJ  
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单张汇票sola of exchange||sole of exchange ?/q\S  
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远期汇票usance bill||bill at usance `8/D
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长期汇票long bill {I8C&GS  
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短期汇票short bill .'
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逾期汇票overdue bill Y?ZzFd,i&  
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宽限日期days of grace `\$EPUM  
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电汇telegraphic transfer （T.T） m5v I S  
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邮汇postal order||postal note （Am.）||post office order||money order @{"?fqo  
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本票promissory note （P/N） JwQ/A[b  
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押汇负责书||押汇保证书letter of hypothecation G@txX '  
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副保||抵押品||付属担保物collateral security O-huC:zZh  
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担保书trust receipt||letter of indemnity XZ@|(_Z  
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承兑||认付acceptance ,m8mh)K?0>  
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单张承兑general acceptance
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有条件承兑qualified acceptance `FEa(Q+s  
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附条件认付conditional acceptance ia(`3r  
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部分认付partial acceptance   z
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