[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。   =GpLlJ`-  
会计报表statement of account X(1.Hjh  
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往来帐目account current :1s1wY3Y  
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现在往来帐||存款额current accout >s>5k O  
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销货帐account sales H#ihU3q  
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共同计算帐项joint account /q^( uWu  
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未决帐项outstanding account kn<[v;+  
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贷方帐项credit account||creditor account 8=?I/9Xh  
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借方帐项debit account||debtor account ]l\J"*"aB  
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应付帐||应付未付帐account payable rUuM__;d  
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应收帐||应收未收帐account receivable sPhh#VCw{  
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新交易||新帐new account 4[(P>`Unx  
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未决帐||老帐old account yNqrL?i  
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现金帐cash account :JOF!Q  
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流水帐running account ;Z8
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暂记帐||未定帐suspense account , n+dB2\  
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过期帐||延滞帐overdue account||pastdue account 7wZKK0;T  
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杂项帐户sundry account :lcoSJ  
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详细帐单||明细表detail account `M|fwlAJQ  
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呆帐bad account <Nkj)`%5iK  
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会计项目title of account Y>IEB,w  
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会计薄||帐薄account-book A?Uyj   
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营业报告书||损益计算表account of budiness||business report g }5lG z4  
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借贷细帐||交验帐account rendered ](B+ilr   
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明细帐account stated |tyVC=${  
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与…银行开立一户头to open an account with fyh9U_M);w  
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与…银行建立交易to keep account with RlC|xj"l%  
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继续记帐to keep account B &VruOP0  
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与…有交易to have an account with wa5wkuS)ld  
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作成会计帐||有往来帐项to make out an account with XShi[7  
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清算||清理债务to make up an account {CdQ)|  
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清洁帐目||与…停止交易to close ones account with xf% _HMKc  
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结帐to close an account `tw[{Wb  
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清理未付款to ask an account||to demand an account W|'7)ph  
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结清差额to balance the account with 1cq"H/N  
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清算to settle an account||to liquidate an account||to square an account ![1+=F!  
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审查帐目||监查帐目to audit an account ( f]@lNmx  
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检查帐目to examine an account H?oBax:  
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转入A的帐户to charge the amount to As account 2i0 .x  
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以计帐方式付款to pay on account $/p0DY  
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代理某人||为某人on ones account||on account of one baQORU=X  
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为自己计算||独立帐目on ones own account W{RZ@3ZY  
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由某人收益并负风险on ones account and risk||for ones account and risk 9| g]M:{  
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由某人负担for ones account||for account of one 5^ck$af  
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按某人指示||列入某人帐户by order and for account of one a,|Hn  
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列入5月份帐目for May account j n4|gQ  
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编入某中帐项下to pass to the account of||to place to the account of [g bFs-B2/  
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寄出清算书to send in an account||to send in render an account 9^u}~e #(  
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支票薄cheque book ,\?s=D{  
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支票陈票人cheque drawer -{}(U  
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持票人cheque holder <0VC`+p<)  
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不记名支票cheque to bearer||bearer cheque mGDy3R90  
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记名支票||认人支票cheque to order W__Y^\~  
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到期支票antedated cheque sSf;j,7V  
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未到期支票postdated cheque GSs?!BIC  
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保付支票certified cheque :@@`N_2?  
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未获兑现支票，退票returned cheque yN)(MmX'1  
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横线支票crossed cheque >0[:uu,'>  
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普通横线general crossing "N">RjJ"  
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特别横线special crossing }t"K(oamm  
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空白支票blank cheque ; wxmSX9  
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失效支票，过期支票stale cheque Q=>5@sZB  
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pEz^z9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D5oYcGc  
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支票换现金||兑现to cash a cheque qBcbMa9m  
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清理票款to clear a cheque wdf;LM  
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保证兑现to certify a cheque J_7@d]0R  
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填写支票数额to fill up a cheque z;P#  
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支票上划线to cross a cheque ab2Cn|F  
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开发支票to make out a cheque Mh2b!
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签发支票，开立支票to draw a cheque||to issue a cheque ;+(_stxqV9  
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透支支票to overdraw a cheque 4i{Xs5z k  
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背书支票to endorse a cheque  !QvmzuK  
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请付票款||清付票款to pay a cheque||to honour a cheque b/qK/O8J  
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支票退票to dishonour a cheque Cw(ypu  
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拒付支票to refuse a cheque mRC3w(W  
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拒付支票to stop payment of a cheque 8rS;}Bt  
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提示要求付款to present for payment =y@0il+V  

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见票即付持票人payable to bearer ,
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支付指定人payable to order gsEcvkj*  
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已过期||无效out of date||stale N0^SWA|S  
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请给出票人R/D||refer to drawer MG.c`t/w  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds QgYt(/S  
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文字与数字不一致words and figures differ wGT>Xh!  
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支票 X\H P{$fY_  
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时间已过account closed !lFNG:&`  
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更改处应加盖印章alterations require initials O%>*=h`P  
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时间已过effects not cleared bfncO[Q,?  
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停止付款payment stopped Xp06sl7 M  
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支票毁损cheque mutilated J!~kqNI  
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汇款||寄钱to remit||to send money mejNa(D ^  
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寄票供取款||支票支付to send a cheque for payment t,/8U   
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寄款人a remitter 1fIx@  
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收款人a remittee P/WGB~NH  
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国外汇票foreign Bill 3`{ vx  
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国内汇票inland Bill VKYljY0#  
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跟单汇票documentary bill z<fd!g+^  
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空头汇票accommodation bill n=~!x  
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原始汇票original bill {2Tu_2>  
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改写||换新票据renewed bill OMo/a%`  
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即期汇票sight bill||bill on demand HfH_jnR*  
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…days after date||…days after date…日后付款 *Od?>z  
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…months after date||…months after date…月后付款 Y?K?*`Pkc1  
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见票后…日付款…days after sight||…days sight FcZ)^RQ4G  
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见票后…月付款…months after sight||…months sight W]bytsl  
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同组票据set of bills M e:l)8+  
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单张汇票sola of exchange||sole of exchange %1GKN|7  
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远期汇票usance bill||bill at usance ,SdxIhL  
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长期汇票long bill Cl&)#  
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短期汇票short bill kDQE*o  
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逾期汇票overdue bill xi,fm  
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宽限日期days of grace '< >Q20  
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电汇telegraphic transfer （T.T） 9MQwc  
Dcs O~mg  
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邮汇postal order||postal note （Am.）||post office order||money order |VyN>
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本票promissory note （P/N） e!C,<W&B\  
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押汇负责书||押汇保证书letter of hypothecation [z;}^3b  
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副保||抵押品||付属担保物collateral security x @9rc,by  
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担保书trust receipt||letter of indemnity 7o*~zDh@fH  
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承兑||认付acceptance r=RiuxxTq  
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单张承兑general acceptance M 4d4b  
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有条件承兑qualified acceptance 2j{T8F\]  
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附条件认付conditional acceptance 9:E.Iy  
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部分认付partial acceptance   C,<FV+r=^