[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。   u BBW2  
会计报表statement of account ;Q%3WD  
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往来帐目account current ;i;;{j@$i  
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现在往来帐||存款额current accout bR|1* <  
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销货帐account sales 8]0?mV8iOE  
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共同计算帐项joint account sh8(+hg  
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未决帐项outstanding account 55|.MXzq  
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贷方帐项credit account||creditor account lIL{*q(  
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借方帐项debit account||debtor account 3q0^7)m0  
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应付帐||应付未付帐account payable b'~IFNt*^  
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应收帐||应收未收帐account receivable H(Q|qckj  
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新交易||新帐new account =D~RIt/D  
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未决帐||老帐old account .Qeml4(`3  
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现金帐cash account V2?&3Z)W  
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流水帐running account [,fdNxc8  
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暂记帐||未定帐suspense account P>t[35/1  
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过期帐||延滞帐overdue account||pastdue account /RmHG H!  
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杂项帐户sundry account cAE.I$T(  
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详细帐单||明细表detail account ?=uw0~O[  
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呆帐bad account 9GZKT{*  
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会计项目title of account L_rKV oKjt  
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会计薄||帐薄account-book q#RV i8('  
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营业报告书||损益计算表account of budiness||business report iM Xl}3
 
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借贷细帐||交验帐account rendered 6#k Ap+g7  
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明细帐account stated GGs3r;(t  
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与…银行开立一户头to open an account with XRI1/2YA  
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与…银行建立交易to keep account with e3wFi,/@  
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继续记帐to keep account {cv,Tz[Q>  
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与…有交易to have an account with =ot`V; Q>  
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作成会计帐||有往来帐项to make out an account with %&^F.JTt\  
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清算||清理债务to make up an account S&V5zB""n  
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清洁帐目||与…停止交易to close ones account with 1H@GwQ|<=  
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结帐to close an account {P(Z{9u%  
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清理未付款to ask an account||to demand an account @yB!?x  
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结清差额to balance the account with gzP(LfI5  
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清算to settle an account||to liquidate an account||to square an account R6) p4#|i  
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审查帐目||监查帐目to audit an account >lyUr*4PX  
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检查帐目to examine an account NeHR%a2~  
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转入A的帐户to charge the amount to As account *=S\jek  
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以计帐方式付款to pay on account PQvq$|q  
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代理某人||为某人on ones account||on account of one C3bZ3vcW$  
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为自己计算||独立帐目on ones own account Ua V9T:)x  
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由某人收益并负风险on ones account and risk||for ones account and risk  O\]CfzR  
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由某人负担for ones account||for account of one +2B{"Czm  
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按某人指示||列入某人帐户by order and for account of one tI{ n!  
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列入5月份帐目for May account j=dHgnVvj  
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编入某中帐项下to pass to the account of||to place to the account of x gaN0!  
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寄出清算书to send in an account||to send in render an account \~jt7 Q  
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支票薄cheque book evg i\"  
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支票陈票人cheque drawer ,UWO+B]  
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持票人cheque holder $3Wl~ G}  
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不记名支票cheque to bearer||bearer cheque VC>K W{&J0  
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记名支票||认人支票cheque to order RFg$N@g,  
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到期支票antedated cheque }Ax$}#  
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未到期支票postdated cheque HOykm x6$  
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保付支票certified cheque YD jQ&EH  
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未获兑现支票，退票returned cheque JO+ hD4L  
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横线支票crossed cheque 7zR7v  
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普通横线general crossing _e~EQ[,  
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特别横线special crossing [.Kia >  
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空白支票blank cheque Z33wA?9  
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失效支票，过期支票stale cheque 2

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普通支票open cheque tQ?? nI2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *<Qn)Az  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u ERc\TZ  
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支票换现金||兑现to cash a cheque $stJ+uh  
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清理票款to clear a cheque nBGk%NM 8  
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保证兑现to certify a cheque RE*UIh*O  
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填写支票数额to fill up a cheque K-p1v!IC  
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支票上划线to cross a cheque 
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开发支票to make out a cheque wm8(Ju  
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签发支票，开立支票to draw a cheque||to issue a cheque Bv!j.$0d{  
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透支支票to overdraw a cheque u]"oGJj1  
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背书支票to endorse a cheque ETjlq]@j  
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请付票款||清付票款to pay a cheque||to honour a cheque N55;oj_K  
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支票退票to dishonour a cheque l_+s$c  
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拒付支票to refuse a cheque  3xV  
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拒付支票to stop payment of a cheque ~i6tc d  
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提示要求付款to present for payment |2 {y'?,  
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见票即付持票人payable to bearer A&F@+X6@  
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支付指定人payable to order *sZ Ows<  
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已过期||无效out of date||stale )#IiHB F  
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请给出票人R/D||refer to drawer YNHn# 98\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >vt#,8VAN  
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文字与数字不一致words and figures differ 'h
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时间已过account closed p,$1%/m  
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更改处应加盖印章alterations require initials tiI>iP`!  
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时间已过effects not cleared Uj1^?d+b  
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停止付款payment stopped +, p  
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支票毁损cheque mutilated Xe:B*  
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汇款||寄钱to remit||to send money V.:a6>]  
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寄票供取款||支票支付to send a cheque for payment KFCuv15w,3  
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寄款人a remitter y%v<Cp@R  
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收款人a remittee 2fFNJ  
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国外汇票foreign Bill /^P^K  
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国内汇票inland Bill rcF;Lp :  
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跟单汇票documentary bill +}I[l,,xy  
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空头汇票accommodation bill ;]i&AAbj  
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原始汇票original bill !})/x~~e  
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改写||换新票据renewed bill UH%oGp$ykX  
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即期汇票sight bill||bill on demand InH
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…days after date||…days after date…日后付款 a_`E'BkgU  
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…months after date||…months after date…月后付款 fh b&_T  
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见票后…日付款…days after sight||…days sight P qagep d  
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见票后…月付款…months after sight||…months sight -E2[P W4$  
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同组票据set of bills Wey-nsk  
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单张汇票sola of exchange||sole of exchange @E,{p"{  
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远期汇票usance bill||bill at usance AU^Wy|i5Q  
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长期汇票long bill ]WWre},  
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短期汇票short bill DECX18D  
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逾期汇票overdue bill &I'~:nWpt  
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宽限日期days of grace s.=)p"pTd  
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电汇telegraphic transfer （T.T） 0a8nBo7A-X  
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邮汇postal order||postal note （Am.）||post office order||money order _N/]&|.. !  
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本票promissory note （P/N） '3+S5p8  
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押汇负责书||押汇保证书letter of hypothecation ngeX+@  
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副保||抵押品||付属担保物collateral security \M>AN Z}  
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担保书trust receipt||letter of indemnity hZ2PP ^  
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承兑||认付acceptance pM(y?zGt  
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单张承兑general acceptance ZN1QTb
 
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有条件承兑qualified acceptance
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附条件认付conditional acceptance PU-~7h+$  
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部分认付partial acceptance   ;P2~cQjD;