[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。   EE%s <_k`  
会计报表statement of account *e<_; Kr?  
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往来帐目account current 7>x;B  
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现在往来帐||存款额current accout R[yL_>  
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销货帐account sales AA7#c7  
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共同计算帐项joint account 4Vx+[8W  
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未决帐项outstanding account h[l{ 5Z*  
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贷方帐项credit account||creditor account ZW* fOaj  
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借方帐项debit account||debtor account |E|T%i^}./  
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应付帐||应付未付帐account payable dP3VJ3+ %  
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应收帐||应收未收帐account receivable R`7n^,  
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新交易||新帐new account htg'tA^CtS  
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未决帐||老帐old account T`mEO\f  
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现金帐cash account < [w++F~  
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流水帐running account 7rPLnB]  
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暂记帐||未定帐suspense account KY8^BjY@  
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过期帐||延滞帐overdue account||pastdue account g)nXo:)&  
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杂项帐户sundry account Q{`@ G"'  
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详细帐单||明细表detail account qY# m*R  
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呆帐bad account ]P JH'=  
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会计项目title of account [gTQ-  
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会计薄||帐薄account-book O&F<oM  
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营业报告书||损益计算表account of budiness||business report ?V.i
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借贷细帐||交验帐account rendered 4b]IazL)  
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明细帐account stated u;$I{b@M]  
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与…银行开立一户头to open an account with p.qrf7N$  
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与…银行建立交易to keep account with R>^5$[  
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继续记帐to keep account cq-e c7  
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与…有交易to have an account with r[Zg 2  
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作成会计帐||有往来帐项to make out an account with PEMxoe<+  
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清算||清理债务to make up an account =?y^O0v  
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清洁帐目||与…停止交易to close ones account with H@VBP Q}Q  
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结帐to close an account \ x>NB  
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清理未付款to ask an account||to demand an account PX+"" #  
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结清差额to balance the account with WV9[DFU  
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清算to settle an account||to liquidate an account||to square an account Th I  
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审查帐目||监查帐目to audit an account ;h*"E(Pp  
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检查帐目to examine an account [U+<uZzOC  
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转入A的帐户to charge the amount to As account 4cv|ok8P  
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以计帐方式付款to pay on account 0|f_C3  
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代理某人||为某人on ones account||on account of one -h.3M0  
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为自己计算||独立帐目on ones own account PhI{3B/  
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由某人收益并负风险on ones account and risk||for ones account and risk ir1RAmt%  
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由某人负担for ones account||for account of one d,E/ 9y\e  
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按某人指示||列入某人帐户by order and for account of one +&@l{x(,  
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列入5月份帐目for May account 3k|~tVM  
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编入某中帐项下to pass to the account of||to place to the account of !IrKou)/_  
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寄出清算书to send in an account||to send in render an account w{UKo U  
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支票薄cheque book =,1zl}PR  
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支票陈票人cheque drawer [&k& $04_  
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持票人cheque holder S7~l%G>]b  
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不记名支票cheque to bearer||bearer cheque Zm'::+tl  
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记名支票||认人支票cheque to order ?VHwYD.B  
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到期支票antedated cheque %EhU!K#[  
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未到期支票postdated cheque '%/u103{e  
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保付支票certified cheque Z`Eb L  
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未获兑现支票，退票returned cheque Bd]DhPhJ  
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横线支票crossed cheque `e69kBAm  
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普通横线general crossing u+T, n  
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特别横线special crossing n\NDi22  
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空白支票blank cheque OnPLz"-  

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失效支票，过期支票stale cheque yxq!.72  
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普通支票open cheque e?fjX-  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5~6y.S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges f }e7g d]M  
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支票换现金||兑现to cash a cheque O/"&?)[v  
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清理票款to clear a cheque :Bc;.%  
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保证兑现to certify a cheque Nd)o1{I  
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填写支票数额to fill up a cheque j<5R$^?U  
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支票上划线to cross a cheque Y'R1\Go-  
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开发支票to make out a cheque Fje%hcV  
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签发支票，开立支票to draw a cheque||to issue a cheque 2%H(a)  
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透支支票to overdraw a cheque MQu6Tm H  
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背书支票to endorse a cheque 7Kjq1zl;  
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请付票款||清付票款to pay a cheque||to honour a cheque @x4Dt&:"  
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支票退票to dishonour a cheque f{oWd]eAhb  
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拒付支票to refuse a cheque >kT~X ,o  
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拒付支票to stop payment of a cheque `}l%Am  
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提示要求付款to present for payment dQb?Zi7g  
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见票即付持票人payable to bearer 'cv/"26#  
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支付指定人payable to order 511q\w M  
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已过期||无效out of date||stale ^8)d8?}  
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请给出票人R/D||refer to drawer Yc}b&  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :%gBcL9T  
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文字与数字不一致words and figures differ I5mS!m/X  
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支票 _ kSus  
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时间已过account closed !VW#hc\A5  
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更改处应加盖印章alterations require initials rlq8J/0/+  
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时间已过effects not cleared eL.S="  
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停止付款payment stopped fqi5 84  
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支票毁损cheque mutilated "-9YvB#  
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汇款||寄钱to remit||to send money wS4zAu  
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寄票供取款||支票支付to send a cheque for payment 1t6UI4U!$  
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寄款人a remitter )gE:@3  
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收款人a remittee [bAv
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国外汇票foreign Bill QDU^yVa_  
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国内汇票inland Bill 9 eP @}C6  
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跟单汇票documentary bill hI"I#(*jA%  

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空头汇票accommodation bill sYvO"|  
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原始汇票original bill I` /'\cU9  
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改写||换新票据renewed bill %hY+%^k.  
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即期汇票sight bill||bill on demand #bnFR  
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…days after date||…days after date…日后付款 {<bByHT!  
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…months after date||…months after date…月后付款 R:11w#m7w  
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见票后…日付款…days after sight||…days sight >hHn{3y  
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见票后…月付款…months after sight||…months sight 8eL[,uw  
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同组票据set of bills 7|\[ipVX:3  
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单张汇票sola of exchange||sole of exchange j&ddpS(s  
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远期汇票usance bill||bill at usance 87y$=eZ  
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长期汇票long bill W +C\/  
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短期汇票short bill (V}D PA  
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逾期汇票overdue bill p\~ lPXK  
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宽限日期days of grace L9&Z?$6J_p  
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电汇telegraphic transfer （T.T） _"Y;E
 
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邮汇postal order||postal note （Am.）||post office order||money order t :sKvJ  
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本票promissory note （P/N） kL{2az3"c  
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押汇负责书||押汇保证书letter of hypothecation 32:q'
 
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副保||抵押品||付属担保物collateral security U_y)p Cd  
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担保书trust receipt||letter of indemnity &S]\)&Yt  
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承兑||认付acceptance &Dgho  
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单张承兑general acceptance Q_x/e|sd  
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有条件承兑qualified acceptance h)~KD%  
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附条件认付conditional acceptance %e+hM $Q  
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部分认付partial acceptance   x~?,
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