[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。   SI7r`'7A'  
会计报表statement of account
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往来帐目account current _hEr,IX=J  
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现在往来帐||存款额current accout n{ "a0O  
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销货帐account sales =lx~tSiS  
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共同计算帐项joint account )-\qo#0l  
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未决帐项outstanding account BxB B](  
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贷方帐项credit account||creditor account 5e&;f  
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借方帐项debit account||debtor account d5n>2iO  
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应付帐||应付未付帐account payable J{$c|  
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应收帐||应收未收帐account receivable T `o
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新交易||新帐new account =:\5*  
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未决帐||老帐old account 0R}hAK+| 4  
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现金帐cash account xp*d:  
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流水帐running account wcGv#J],  
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暂记帐||未定帐suspense account N[N4!k )!$  
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过期帐||延滞帐overdue account||pastdue account im F,8'  
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杂项帐户sundry account ypx`!2Q$  
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详细帐单||明细表detail account ,Bj]j -\Y  
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呆帐bad account YB(8 T"  
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会计项目title of account u\km_e
  
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会计薄||帐薄account-book |I3&a=,  
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营业报告书||损益计算表account of budiness||business report rw75(Lp{  
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借贷细帐||交验帐account rendered 'Z nJdj  
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明细帐account stated lE3&8~2  
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与…银行开立一户头to open an account with :^]FpUY  
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与…银行建立交易to keep account with 4ZB]n,pfT  
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继续记帐to keep account {7Kl#b  
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与…有交易to have an account with t`1~5#?Du(  
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作成会计帐||有往来帐项to make out an account with #?~G\Ux0/  
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清算||清理债务to make up an account o^u}(wZ{  
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清洁帐目||与…停止交易to close ones account with (
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结帐to close an account f1t?<=3Ek<  
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清理未付款to ask an account||to demand an account TH+TcYqO  
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结清差额to balance the account with M2nZ,I=l  
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清算to settle an account||to liquidate an account||to square an account wT :mfS09N  
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审查帐目||监查帐目to audit an account ))J#t{X/8v  
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检查帐目to examine an account ET|4a(x  
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转入A的帐户to charge the amount to As account $"Nqto~  
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以计帐方式付款to pay on account q)]S:$?BT  
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代理某人||为某人on ones account||on account of one _i0,?U2C  
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为自己计算||独立帐目on ones own account >orDw3xC  
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由某人收益并负风险on ones account and risk||for ones account and risk :UDe\zcd"  
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由某人负担for ones account||for account of one m[&pR2T  
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按某人指示||列入某人帐户by order and for account of one .4,l0Nn`W  
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列入5月份帐目for May account y3mJO[U0 a  
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编入某中帐项下to pass to the account of||to place to the account of $lAhKpdlW  
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寄出清算书to send in an account||to send in render an account /PtmJ2[  
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支票薄cheque book ?1/wl;=fm  
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支票陈票人cheque drawer YBY!!qjPx  
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持票人cheque holder 9y5nG  

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不记名支票cheque to bearer||bearer cheque Lw #vHNf6  
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记名支票||认人支票cheque to order K@+(6\6I  
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到期支票antedated cheque ao.v]6a  
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未到期支票postdated cheque \
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保付支票certified cheque %y}l^P5z  
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未获兑现支票，退票returned cheque Ww$?X LF  
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横线支票crossed cheque 4m
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普通横线general crossing $mp'/]  
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特别横线special crossing V;-YM W  
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空白支票blank cheque
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失效支票，过期支票stale cheque ^`XTs!.  
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普通支票open cheque Us*"g{PQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =-U8^e_Y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o1(?j}:c|  
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支票换现金||兑现to cash a cheque Y]R;>E5o|  
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清理票款to clear a cheque 8QYM/yAM  
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保证兑现to certify a cheque Z-D4~
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填写支票数额to fill up a cheque uqg#(ADy?R  
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支票上划线to cross a cheque IfdgMELk
 
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开发支票to make out a cheque z sZP\  
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签发支票，开立支票to draw a cheque||to issue a cheque J|z>5Z  
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透支支票to overdraw a cheque UmRI! WQl  
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背书支票to endorse a cheque 8=#J:LeXj  
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请付票款||清付票款to pay a cheque||to honour a cheque ' N@1+v=  
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支票退票to dishonour a cheque V>`xTQG  
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拒付支票to refuse a cheque O#e'.n!rI  
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拒付支票to stop payment of a cheque ;c-J)Ky  
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提示要求付款to present for payment BihXYux*  
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见票即付持票人payable to bearer XkWO -L  
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支付指定人payable to order PN!
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已过期||无效out of date||stale Z>)(yi9+  
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请给出票人R/D||refer to drawer _7AR2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p/4\O  
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文字与数字不一致words and figures differ &ggS!y'n  
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支票
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时间已过account closed r>=)Y32Q  
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更改处应加盖印章alterations require initials M(l>^N8W8  
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时间已过effects not cleared +mReWf:o  
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停止付款payment stopped =Fq"lq %  
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支票毁损cheque mutilated !2)$lM1@J  
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汇款||寄钱to remit||to send money @z8,XW }  
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寄票供取款||支票支付to send a cheque for payment }H!l@  
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寄款人a remitter }B{bM<dF  
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收款人a remittee y$=$Yc&Ub  
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国外汇票foreign Bill 0v%ZKvSID  
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国内汇票inland Bill VKW9Rn9Qg  
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跟单汇票documentary bill KLpe!8tAe  
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空头汇票accommodation bill D -Goi-4  
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原始汇票original bill xE$(I<:  
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改写||换新票据renewed bill %SW"{GnO^  
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即期汇票sight bill||bill on demand )Mw<e  
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…days after date||…days after date…日后付款 5$kv,%ah  
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…months after date||…months after date…月后付款 9[<,49  
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见票后…日付款…days after sight||…days sight RP}. Ei  
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见票后…月付款…months after sight||…months sight W2CCLq1
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同组票据set of bills K)m\x
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单张汇票sola of exchange||sole of exchange L B:wo.X  
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远期汇票usance bill||bill at usance W'f{u&<  
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长期汇票long bill ^j"*-)R  
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短期汇票short bill qla$}dnvc  
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逾期汇票overdue bill Ol8ma`}Nq3  
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宽限日期days of grace ~HbZRDcJc  
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电汇telegraphic transfer （T.T） [[{y?-U  
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邮汇postal order||postal note （Am.）||post office order||money order p4k*vuu>  
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本票promissory note （P/N） mT8")J|2  
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押汇负责书||押汇保证书letter of hypothecation qq0bIfF\4  
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副保||抵押品||付属担保物collateral security _h#SP+>  
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担保书trust receipt||letter of indemnity ]ee%=+'  
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承兑||认付acceptance tWkD@w`Lnn  
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单张承兑general acceptance B|#*I[4`w@  
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有条件承兑qualified acceptance V9 <!pMj  
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附条件认付conditional acceptance .@{W6 /I  
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部分认付partial acceptance   R3;GMe@D#