[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。   75<E0O  
会计报表statement of account !m78/[LW  
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往来帐目account current )5&Wt@7Kj`  
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现在往来帐||存款额current accout 6Ba>l$/q  
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销货帐account sales Zuwd(q  
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共同计算帐项joint account >C@fSmnOM  
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未决帐项outstanding account eDG=-a4  
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贷方帐项credit account||creditor account julAN$2  
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借方帐项debit account||debtor account hnL(~  
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应付帐||应付未付帐account payable 3)I v
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应收帐||应收未收帐account receivable Onby=Y o6  
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新交易||新帐new account BB=%tz`B  
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未决帐||老帐old account 0p:n'P  
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现金帐cash account v:<u0B-)$  
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流水帐running account G$Z8k,g+<7  
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暂记帐||未定帐suspense account 5=5~GX-kr  
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过期帐||延滞帐overdue account||pastdue account '9H]SEw  
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杂项帐户sundry account qzsS"=5  
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详细帐单||明细表detail account "VB-=. A  
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呆帐bad account 8iR%?5 >K  
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会计项目title of account [gQ* y~N  
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会计薄||帐薄account-book 'l!tQD!  
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营业报告书||损益计算表account of budiness||business report 7-Fh!=\f/  
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借贷细帐||交验帐account rendered ^+E
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明细帐account stated
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与…银行开立一户头to open an account with 9#@dQ/
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与…银行建立交易to keep account with Y*dzoN.sW  
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继续记帐to keep account U;LbP-{B  
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与…有交易to have an account with 7fgA)dU:K  
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作成会计帐||有往来帐项to make out an account with )?:V5U O\  
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清算||清理债务to make up an account n[[rI0]g  
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清洁帐目||与…停止交易to close ones account with 3BDAvdJ4.  
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结帐to close an account AVyqtztQ  
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清理未付款to ask an account||to demand an account ik=~`3Zp0  
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结清差额to balance the account with S>Z V8  
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清算to settle an account||to liquidate an account||to square an account DK}k||-  
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审查帐目||监查帐目to audit an account  yS_,lS  
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检查帐目to examine an account A% 9TS/-p  
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转入A的帐户to charge the amount to As account <.s=)}'`P  
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以计帐方式付款to pay on account [ Lt1OdGl  
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代理某人||为某人on ones account||on account of one 8l-+ 4~mH  
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为自己计算||独立帐目on ones own account Q* ifmnB'  
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由某人收益并负风险on ones account and risk||for ones account and risk `c ~Va/Yi  
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由某人负担for ones account||for account of one W2G`
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按某人指示||列入某人帐户by order and for account of one .|}ogTEf  
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列入5月份帐目for May account }\k"azQ`  
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编入某中帐项下to pass to the account of||to place to the account of SUsD)!u_H  
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寄出清算书to send in an account||to send in render an account 9oKRnc  
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支票薄cheque book -fFM-gt^t  
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支票陈票人cheque drawer Vb*q^ v  
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持票人cheque holder o<ak&LX`9  
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不记名支票cheque to bearer||bearer cheque :M)B#@ c=  
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记名支票||认人支票cheque to order 12BTZ  
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到期支票antedated cheque 5RCQ<1  
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未到期支票postdated cheque :fz&)e9  
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保付支票certified cheque N
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未获兑现支票，退票returned cheque rKEi1b  
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横线支票crossed cheque 7WK^eW"y8  
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普通横线general crossing C%#=@HC  
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特别横线special crossing S^0Po%
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空白支票blank cheque d#E]>:w
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失效支票，过期支票stale cheque @b[{.mU  
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普通支票open cheque vW,dJ[N6jm  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount P__JN\{9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vf6_oX<Os  
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支票换现金||兑现to cash a cheque {(;dHF%{  
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清理票款to clear a cheque OUCL tn\  
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保证兑现to certify a cheque T"7Ue  
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填写支票数额to fill up a cheque 4q sIJJ[.  
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支票上划线to cross a cheque $|+q9o\  
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开发支票to make out a cheque fZ8 %Z   
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签发支票，开立支票to draw a cheque||to issue a cheque r
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透支支票to overdraw a cheque zN}1Qh  
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背书支票to endorse a cheque 4n6EkTa  
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请付票款||清付票款to pay a cheque||to honour a cheque }:JE*D|  

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支票退票to dishonour a cheque U*Q1(C  
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拒付支票to refuse a cheque Ns?qLSN  
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拒付支票to stop payment of a cheque K)NB{8 _  
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提示要求付款to present for payment Djv0]Sm^!  
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见票即付持票人payable to bearer ly,3,ok  
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支付指定人payable to order LJ^n6 m|_  
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已过期||无效out of date||stale &x~&]  
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请给出票人R/D||refer to drawer 7Jm&z/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &/%A 9R,  
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文字与数字不一致words and figures differ jZRf{  
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支票 Z )Imj&;  
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时间已过account closed /(/Z~J[  
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更改处应加盖印章alterations require initials 5AX AIPn)  
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时间已过effects not cleared  18(hrj  
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停止付款payment stopped 8 $!&D&v  
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支票毁损cheque mutilated #3b_#+,  
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汇款||寄钱to remit||to send money dC&OjBQ  
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寄票供取款||支票支付to send a cheque for payment pUGFQ."\  
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寄款人a remitter lpjeEawo4  
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收款人a remittee u[{j;l(  
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国外汇票foreign Bill J?oI%r7^  
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国内汇票inland Bill l x'^vK%F  

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跟单汇票documentary bill '-,$@l#  
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空头汇票accommodation bill pmWt7 }  
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原始汇票original bill v)f;dq^z-  
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改写||换新票据renewed bill rexNsKRK_  
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即期汇票sight bill||bill on demand W0I)< S  
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…days after date||…days after date…日后付款 %W(/W9B$/F  
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…months after date||…months after date…月后付款 8|"26UwD/  
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见票后…日付款…days after sight||…days sight NT0im%  
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见票后…月付款…months after sight||…months sight 61@;3yV  
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同组票据set of bills <k'%rz  
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单张汇票sola of exchange||sole of exchange JW}
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远期汇票usance bill||bill at usance >Y6 iLQ$X  
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长期汇票long bill SjL&\),
 
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短期汇票short bill 0@tN3u?dx  
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逾期汇票overdue bill U~GQ JR  
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宽限日期days of grace 63fgl+  
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电汇telegraphic transfer （T.T） #oD;?Mi  
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邮汇postal order||postal note （Am.）||post office order||money order ZZ324UuATX  
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本票promissory note （P/N） -R-yr.$j*  
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押汇负责书||押汇保证书letter of hypothecation 2_GbK-  
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副保||抵押品||付属担保物collateral security mMw--Gc?  
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担保书trust receipt||letter of indemnity o/hj~;(]  
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承兑||认付acceptance %+iAL<S  
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单张承兑general acceptance L./{^)  
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有条件承兑qualified acceptance dC>(UDC  
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附条件认付conditional acceptance 6w4HJZ F~  
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部分认付partial acceptance   g&rz*)
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