[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。   'CiV=&3/  
会计报表statement of account 9os>k*  
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往来帐目account current Ae,P&(  
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现在往来帐||存款额current accout [ +w=  
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销货帐account sales )$[.XKoT
 
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共同计算帐项joint account aj>
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未决帐项outstanding account 8t4o}3>  
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贷方帐项credit account||creditor account 5Q
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借方帐项debit account||debtor account X@:[.eI~  
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应付帐||应付未付帐account payable $^[^]Q  
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应收帐||应收未收帐account receivable )zUbMzF  
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新交易||新帐new account h^Bp^V5#  
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未决帐||老帐old account tQTVP2:Y  
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现金帐cash account h5+L/8+J^z  
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流水帐running account o3=2`BvJ  
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暂记帐||未定帐suspense account (fSpY\JPI  
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过期帐||延滞帐overdue account||pastdue account a,>`ab%>  
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杂项帐户sundry account JZc"4qf@OT  
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详细帐单||明细表detail account mmf}6ABYT  
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呆帐bad account Y1=.46Ezf  
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会计项目title of account `fL81)!jI#  
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会计薄||帐薄account-book IN{ 1itE  
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营业报告书||损益计算表account of budiness||business report v \xuq`  
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借贷细帐||交验帐account rendered Y<h [5  
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明细帐account stated JGZxNUr^  
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与…银行开立一户头to open an account with M@wQ6ow  
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与…银行建立交易to keep account with  S2!$  
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继续记帐to keep account }BR@vY'd  
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与…有交易to have an account with `H#G/zOr  
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作成会计帐||有往来帐项to make out an account with CSBk  
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清算||清理债务to make up an account ^kF-mM=  
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清洁帐目||与…停止交易to close ones account with BY&+fKae  
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结帐to close an account GK>.R<[
 
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清理未付款to ask an account||to demand an account u\uYq  
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结清差额to balance the account with $QbaPmHW  
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清算to settle an account||to liquidate an account||to square an account \A ?B{*  
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审查帐目||监查帐目to audit an account 3EHn}#+U  
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检查帐目to examine an account ~dpU DF  
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转入A的帐户to charge the amount to As account ZtFOIb*  

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以计帐方式付款to pay on account (8$; 4q[!  
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代理某人||为某人on ones account||on account of one SBNeN]  
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为自己计算||独立帐目on ones own account ;]/
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由某人收益并负风险on ones account and risk||for ones account and risk @'Y^
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由某人负担for ones account||for account of one ?m
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按某人指示||列入某人帐户by order and for account of one B]""%&! O  
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列入5月份帐目for May account t04_~e  
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编入某中帐项下to pass to the account of||to place to the account of zHEH?xZ6sD  
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寄出清算书to send in an account||to send in render an account PqhR^re0.  
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支票薄cheque book D #`o  
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支票陈票人cheque drawer 7jZE(|G-  
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持票人cheque holder 9HtzBS  
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不记名支票cheque to bearer||bearer cheque '#;%=+=;  
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记名支票||认人支票cheque to order h^)R}jy+f  
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到期支票antedated cheque vZ rE9C }  
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未到期支票postdated cheque &{x%"A q/  
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保付支票certified cheque oC~8h8"l  
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未获兑现支票，退票returned cheque w6PKr^  
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横线支票crossed cheque w`N|e0G@  
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普通横线general crossing = )2sehU/  
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特别横线special crossing =&5^[:ksB  
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空白支票blank cheque $,/;QP}  
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失效支票，过期支票stale cheque p}b:(QN~m  
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普通支票open cheque efc<lSUR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  \z~wm&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \),DW)  
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支票换现金||兑现to cash a cheque %![%wI?  
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清理票款to clear a cheque ~36)3W[4  
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保证兑现to certify a cheque $X>$)U'p&-  
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填写支票数额to fill up a cheque cE|Z=}4I7  
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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 z-J?x-<  
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签发支票，开立支票to draw a cheque||to issue a cheque Y]9AC  
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透支支票to overdraw a cheque daX$=n  
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背书支票to endorse a cheque $GMva}@G`  
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请付票款||清付票款to pay a cheque||to honour a cheque iE}Lw&x  
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支票退票to dishonour a cheque q#6K'
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拒付支票to refuse a cheque dw"Tv~  
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拒付支票to stop payment of a cheque >$g+Gx\v4  
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提示要求付款to present for payment Q!T+Jc9N  
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见票即付持票人payable to bearer KiaQ^[/q  
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支付指定人payable to order `yvH0B -  
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已过期||无效out of date||stale _P:}]5-|  
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请给出票人R/D||refer to drawer %"C%pA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |#Q4e51H  
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文字与数字不一致words and figures differ ^gu;  
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支票 _l$1@  
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时间已过account closed ,RYahu  
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更改处应加盖印章alterations require initials f'-) 3T  
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时间已过effects not cleared $1ZFkw  
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停止付款payment stopped HEMq4v4  
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支票毁损cheque mutilated 1}#RUqFrvS  
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汇款||寄钱to remit||to send money L[LgQ7esQ  
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寄票供取款||支票支付to send a cheque for payment OD~TWT_  
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寄款人a remitter uV'w0`$y  
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收款人a remittee xSal=a;k  
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国外汇票foreign Bill wwI'n*Q'$  
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国内汇票inland Bill GA.4'W^&a  
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跟单汇票documentary bill Ov5*&*P  
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空头汇票accommodation bill u3XQ<N{Gj  
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原始汇票original bill HxXCxI3  
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改写||换新票据renewed bill 6'^Gh B  
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即期汇票sight bill||bill on demand 1sHaG  
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…days after date||…days after date…日后付款 e#uk+]  
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…months after date||…months after date…月后付款 ]mW)T0_  
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见票后…日付款…days after sight||…days sight pOz
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见票后…月付款…months after sight||…months sight :<}.3Q?&  

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同组票据set of bills LE"t'R  
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单张汇票sola of exchange||sole of exchange #O |Z\|n  
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远期汇票usance bill||bill at usance xTJ-v/t3<  
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长期汇票long bill ;8G( l   
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短期汇票short bill FZEK-
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逾期汇票overdue bill &y}nd 7o   
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宽限日期days of grace 1xJc[q  
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电汇telegraphic transfer （T.T） n>w/T"  
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邮汇postal order||postal note （Am.）||post office order||money order jQKlJi2xu  
6PS #Zydb  
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本票promissory note （P/N） R7L:U+*V"  
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押汇负责书||押汇保证书letter of hypothecation Dm=Em-ST6  
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副保||抵押品||付属担保物collateral security }@*Me+
 
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担保书trust receipt||letter of indemnity ; )Vro  
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承兑||认付acceptance ~=Y<B/  
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单张承兑general acceptance EBY=ccGE{  
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有条件承兑qualified acceptance N#;k;Z'iL  
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附条件认付conditional acceptance yJ
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部分认付partial acceptance   }}3*tn<6