[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。   #*h\U]=VS  
会计报表statement of account 'lIs`Zc5N  
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往来帐目account current )n&h
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现在往来帐||存款额current accout Lx,=Up.  
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销货帐account sales *PF<J/Pr  
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共同计算帐项joint account ]N'3jf`W  
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未决帐项outstanding account z+MH co"  
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贷方帐项credit account||creditor account \_Bj"K  
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借方帐项debit account||debtor account c}(H*VY2n  
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应付帐||应付未付帐account payable $d*9]M4  
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应收帐||应收未收帐account receivable NzgG77>  
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新交易||新帐new account (% 6fMVp  
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未决帐||老帐old account zj7ta[<tr  
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现金帐cash account =UKxf  
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流水帐running account hU$aZ  
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暂记帐||未定帐suspense account gH//@`6  
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过期帐||延滞帐overdue account||pastdue account Yc7YNC.  
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杂项帐户sundry account 1Dr&BXvf]8  
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详细帐单||明细表detail account 6*Z7JiQ0  
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呆帐bad account pA!-sp
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会计项目title of account TsFhrtnx&X  
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会计薄||帐薄account-book g}W`LIasv  
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营业报告书||损益计算表account of budiness||business report 4kL6aSqT  
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借贷细帐||交验帐account rendered :|bL2T@>[  
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明细帐account stated rn-bfzoDS  
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与…银行开立一户头to open an account with 9G[ DuYJI  
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与…银行建立交易to keep account with EGl<oxL*R2  
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继续记帐to keep account Ae7FtJO  
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与…有交易to have an account with [l-
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作成会计帐||有往来帐项to make out an account with 0h1u W26^  
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清算||清理债务to make up an account &MH8
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清洁帐目||与…停止交易to close ones account with {]6-,/3UR  
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结帐to close an account $]LS!@ Rm  
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清理未付款to ask an account||to demand an account K#k/t"r  
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结清差额to balance the account with /rpr_Xw}  
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清算to settle an account||to liquidate an account||to square an account WdOxwsq"  
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审查帐目||监查帐目to audit an account 80Y%C-Y:  
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检查帐目to examine an account M_!]9#:K7  
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转入A的帐户to charge the amount to As account K\ Wzh;  
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以计帐方式付款to pay on account kLzjK]4*  
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代理某人||为某人on ones account||on account of one q5r7KYH{  
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为自己计算||独立帐目on ones own account ;uAh)|;S#  
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由某人收益并负风险on ones account and risk||for ones account and risk 1$DcE>  
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由某人负担for ones account||for account of one  pF6u3]  
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按某人指示||列入某人帐户by order and for account of one `=;}I@]zj)  
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列入5月份帐目for May account >A{e ,&  
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编入某中帐项下to pass to the account of||to place to the account of o,j_eheAM  
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寄出清算书to send in an account||to send in render an account 9q0s  
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支票薄cheque book CV HKP[-  
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支票陈票人cheque drawer RCa1S^.  
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持票人cheque holder [pms>TQ2  
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不记名支票cheque to bearer||bearer cheque vC]r1q.(  
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记名支票||认人支票cheque to order yLqhj7  
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到期支票antedated cheque p".wqg*W  
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未到期支票postdated cheque 8|= c3Z  
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保付支票certified cheque G \a`F'Oo  
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未获兑现支票，退票returned cheque Qu/f>tJN;  
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横线支票crossed cheque V@RdvQy  
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普通横线general crossing /Xc9}~t6  
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特别横线special crossing ADxje%!1O  
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空白支票blank cheque zNGUll$  
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失效支票，过期支票stale cheque p4\s
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普通支票open cheque E!WlQr:b$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount fGH
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %#EzZD  
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支票换现金||兑现to cash a cheque ETH ($$M  
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清理票款to clear a cheque v9TIEmZ  
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保证兑现to certify a cheque grI#'x  
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填写支票数额to fill up a cheque gQ{<2u  
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支票上划线to cross a cheque 7bGOE_r  
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开发支票to make out a cheque xrlyph5mE  
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签发支票，开立支票to draw a cheque||to issue a cheque cYOcl-*af  
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透支支票to overdraw a cheque JvCy&xrE;  
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背书支票to endorse a cheque A??a:8id^  
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请付票款||清付票款to pay a cheque||to honour a cheque P;X0L{u0H  
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支票退票to dishonour a cheque xvWP^Qkb  
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拒付支票to refuse a cheque R
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拒付支票to stop payment of a cheque `$J OFLa  
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提示要求付款to present for payment :4\_upRE  
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见票即付持票人payable to bearer K)\D,5X^  
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支付指定人payable to order d%! yFix;<  
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已过期||无效out of date||stale \pI ,6$'  
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请给出票人R/D||refer to drawer &k( tDP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0U2dNLc  
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文字与数字不一致words and figures differ C+C1(b;1  
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支票 ,`$2  
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时间已过account closed PJh9
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更改处应加盖印章alterations require initials 6x@]b>W  
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时间已过effects not cleared T zHR  

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停止付款payment stopped p"n3JV.~k+  
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支票毁损cheque mutilated %S%0/  
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汇款||寄钱to remit||to send money NV3oJ0f&2  
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寄票供取款||支票支付to send a cheque for payment m gBxcmv  
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寄款人a remitter gL wNHS  
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收款人a remittee CSE!Abg  
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国外汇票foreign Bill h56s~(?O  
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国内汇票inland Bill 3;EBKGg|  
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跟单汇票documentary bill + oN rc.  
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空头汇票accommodation bill El3Ayd3  
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原始汇票original bill a~`,zQ -@  
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改写||换新票据renewed bill ]+AgXUrbOD  
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即期汇票sight bill||bill on demand <h1J+  
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…days after date||…days after date…日后付款 |>=\ VX17  
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…months after date||…months after date…月后付款 4 !M6RL8{  
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见票后…日付款…days after sight||…days sight +P"u1q*+p  
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见票后…月付款…months after sight||…months sight =zKbvwe%X  
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同组票据set of bills ZfIeq<8_  
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单张汇票sola of exchange||sole of exchange 4 {3< `  
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远期汇票usance bill||bill at usance G X>T~i\f8  
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长期汇票long bill 55|.MXzq  
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短期汇票short bill d9uT*5f  
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逾期汇票overdue bill 'QEQyJ0EB  
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宽限日期days of grace H!ISQ8{V  
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电汇telegraphic transfer （T.T） QG=&{-I~[3  
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邮汇postal order||postal note （Am.）||post office order||money order * E3 c--  
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本票promissory note （P/N） }8qsE  
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押汇负责书||押汇保证书letter of hypothecation g?caE)  
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副保||抵押品||付属担保物collateral security R]{AJ"p  
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担保书trust receipt||letter of indemnity J]| lCwF  
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承兑||认付acceptance /RmHG H!  
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单张承兑general acceptance _(8HK  
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有条件承兑qualified acceptance k(;c<Z{?1  
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附条件认付conditional acceptance RZ[r XV5  
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部分认付partial acceptance   :o H"