[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。   T#^   
会计报表statement of account l?~SH[V  
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往来帐目account current qIK"@i[ uq  
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现在往来帐||存款额current accout EvIL[\Dy  
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销货帐account sales A!s\;C  
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共同计算帐项joint account Q,Vv  
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未决帐项outstanding account K8doYN  
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贷方帐项credit account||creditor account WV!qG6\W  
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借方帐项debit account||debtor account l
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应付帐||应付未付帐account payable ),0_ C\  
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应收帐||应收未收帐account receivable G!k&'{2  
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新交易||新帐new account Bp6jF2  
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未决帐||老帐old account dON4r2-yC  
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现金帐cash account P0S;aE  
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流水帐running account MBRRzq%F  
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暂记帐||未定帐suspense account /]2-I_WB  
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过期帐||延滞帐overdue account||pastdue account xi8RE
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杂项帐户sundry account Pc C9)x  
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详细帐单||明细表detail account R<lj$_72Q  
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呆帐bad account A;m)/@  
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会计项目title of account ]H0BUg  
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会计薄||帐薄account-book OJ\IdUZ  
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营业报告书||损益计算表account of budiness||business report ~?m';  
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借贷细帐||交验帐account rendered g*F?  
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明细帐account stated g
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与…银行开立一户头to open an account with ]]`hnzJX  
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与…银行建立交易to keep account with m619bzFlB  
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继续记帐to keep account I8@NQ=UV0  
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与…有交易to have an account with r-v;A  
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作成会计帐||有往来帐项to make out an account with V|KYkEl r1  
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清算||清理债务to make up an account 8M*[RlUJB  
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清洁帐目||与…停止交易to close ones account with <DP_`[+C  
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结帐to close an account (m80isl  
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清理未付款to ask an account||to demand an account $r)+7i  
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结清差额to balance the account with {i y[8eLg  
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清算to settle an account||to liquidate an account||to square an account &cztUM(  
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审查帐目||监查帐目to audit an account [T#5$J  
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检查帐目to examine an account 4of3# M  
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转入A的帐户to charge the amount to As account DqyJ]}|  
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以计帐方式付款to pay on account =xcA4"k  
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代理某人||为某人on ones account||on account of one |P7c {  
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为自己计算||独立帐目on ones own account Bv_C *vW  
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由某人收益并负风险on ones account and risk||for ones account and risk &EKP93  
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由某人负担for ones account||for account of one G0Zq:kJ  
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按某人指示||列入某人帐户by order and for account of one _"n1"%Ns  
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列入5月份帐目for May account >!O3 jb k  
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编入某中帐项下to pass to the account of||to place to the account of LX),oR  
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寄出清算书to send in an account||to send in render an account #g[jwl'  
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支票薄cheque book |_L\^T|6  
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支票陈票人cheque drawer Pk/{~!+ $  
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持票人cheque holder z=1 J{]  
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不记名支票cheque to bearer||bearer cheque K3*8JF7_F  
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记名支票||认人支票cheque to order {<0=y#@u  
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到期支票antedated cheque (|%YyRaX  
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未到期支票postdated cheque ~EJVlji  
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保付支票certified cheque D?;8bI%"  
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未获兑现支票，退票returned cheque >DX\^8 6x  
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横线支票crossed cheque 0>h
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普通横线general crossing 5bU[uT,`6  
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特别横线special crossing H9'Y` -r  
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空白支票blank cheque =7%1]  
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失效支票，过期支票stale cheque 8W' ,T  
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普通支票open cheque L"|4 v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {m1=#*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3I0=^>A  
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支票换现金||兑现to cash a cheque yZ7aH|Q81B  
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清理票款to clear a cheque Rou$`<{H  
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保证兑现to certify a cheque [UO?L2$&  
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填写支票数额to fill up a cheque }
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支票上划线to cross a cheque 3;fuz Kk@b  
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开发支票to make out a cheque i3C5"\y  
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签发支票，开立支票to draw a cheque||to issue a cheque oK cgP  
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透支支票to overdraw a cheque Mm7l!  
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背书支票to endorse a cheque +T}:GBwD7  
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请付票款||清付票款to pay a cheque||to honour a cheque -{z.8p}IW  
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支票退票to dishonour a cheque ,TrrqCw>  
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拒付支票to refuse a cheque :W'Yt9v)  
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拒付支票to stop payment of a cheque oqzx}?0  
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提示要求付款to present for payment Xg>nb1e  
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见票即付持票人payable to bearer 0cV=>|b>;  
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支付指定人payable to order g'G"`)~ 2  
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已过期||无效out of date||stale B+:'Ld](  
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请给出票人R/D||refer to drawer "S 6'<~s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;B[*f?y-  
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文字与数字不一致words and figures differ PprCz
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支票 STMc@MeZU_  
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时间已过account closed T;(k  
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更改处应加盖印章alterations require initials CR$\$-  
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时间已过effects not cleared . IBy'  
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停止付款payment stopped _hgu:  
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支票毁损cheque mutilated 0zD[mt  
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汇款||寄钱to remit||to send money @ i$jyc  
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寄票供取款||支票支付to send a cheque for payment m22FOjk\  
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寄款人a remitter 8PQKB*<dB"  
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收款人a remittee IbFS8 *a\  
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国外汇票foreign Bill Y.9s-g  
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国内汇票inland Bill E1)7gio  
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跟单汇票documentary bill < {1'cx  
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空头汇票accommodation bill `ceetr=  
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原始汇票original bill 0E[&:6#Y  
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改写||换新票据renewed bill =1qM`M   
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即期汇票sight bill||bill on demand 9|y?jb5im  
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…days after date||…days after date…日后付款 l_Eeus  
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…months after date||…months after date…月后付款 a!iG;:K   
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见票后…日付款…days after sight||…days sight E'_3U5U  
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见票后…月付款…months after sight||…months sight =a!w)z_rw  
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同组票据set of bills iLd_{  
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单张汇票sola of exchange||sole of exchange 1?!z< <  

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远期汇票usance bill||bill at usance %yr(i 6L  
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长期汇票long bill G]DSwtB?D  
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短期汇票short bill /b ]Yya#  
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逾期汇票overdue bill Ug
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宽限日期days of grace &O&;v|!9  
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电汇telegraphic transfer （T.T） # Vq"Cf  
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邮汇postal order||postal note （Am.）||post office order||money order PF6w'T 5  
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本票promissory note （P/N） q8Z,XfF^S  
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押汇负责书||押汇保证书letter of hypothecation <aScA`\B#  
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副保||抵押品||付属担保物collateral security &IZthJqV  
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担保书trust receipt||letter of indemnity zfexaf!  
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承兑||认付acceptance |1rKGDc  
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单张承兑general acceptance 0/g 0=dW=  
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有条件承兑qualified acceptance h U]Gv)B  
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附条件认付conditional acceptance .3Ag6YI0N  
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部分认付partial acceptance   Z(gW(O9h.V