[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。   |vnfY; ;z1  
会计报表statement of account k]"Rg2
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往来帐目account current S0~F$mP'  
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现在往来帐||存款额current accout fO.gfHI  
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销货帐account sales mIZ#uW  
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共同计算帐项joint account c;ELAns>  
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未决帐项outstanding account R/iw#.Yy  
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贷方帐项credit account||creditor account Db= iJ68  
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借方帐项debit account||debtor account LeY\{w  
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应付帐||应付未付帐account payable l9q yg h  
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应收帐||应收未收帐account receivable Q4Q*5>  
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新交易||新帐new account ,l`q  
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未决帐||老帐old account ^&DHBx"J  

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现金帐cash account [cru+c+O:  
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流水帐running account yIbz\3  
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暂记帐||未定帐suspense account gV!Eotq  
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过期帐||延滞帐overdue account||pastdue account WUdKj  
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杂项帐户sundry account =6j  5,  
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详细帐单||明细表detail account <k5FlvE2  
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呆帐bad account :4<+)r26  
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会计项目title of account xp1 +C{  
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会计薄||帐薄account-book /pFg<  
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营业报告书||损益计算表account of budiness||business report aAwnkQ$  
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借贷细帐||交验帐account rendered 0X0HDQ  
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明细帐account stated 6}x^T)R  
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与…银行开立一户头to open an account with 0FjSa\ZH  
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与…银行建立交易to keep account with #TZYe4#f  
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继续记帐to keep account Kdx?s;i  
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与…有交易to have an account with z6|P]u  

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作成会计帐||有往来帐项to make out an account with 0}PW
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清算||清理债务to make up an account 9j:?s;B  
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清洁帐目||与…停止交易to close ones account with q^([ & +  
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结帐to close an account N:d`L+tcc  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with ;8|uY%ab  
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清算to settle an account||to liquidate an account||to square an account asj^K|.z  
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审查帐目||监查帐目to audit an account h [ba$S,T  
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检查帐目to examine an account ]hS4'9lD  
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转入A的帐户to charge the amount to As account ;pBSGr9  
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以计帐方式付款to pay on account 9,`WQ+OI  
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代理某人||为某人on ones account||on account of one +a"MSPC4w  
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为自己计算||独立帐目on ones own account  J5*krH2i  
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由某人收益并负风险on ones account and risk||for ones account and risk rt_%_f>qd  
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由某人负担for ones account||for account of one CDK0 $W n  
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按某人指示||列入某人帐户by order and for account of one !)?n n3  
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列入5月份帐目for May account ?k TVC  
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编入某中帐项下to pass to the account of||to place to the account of O6pswMhAc  
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寄出清算书to send in an account||to send in render an account -Ds}kdxw  
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支票薄cheque book @i'R
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支票陈票人cheque drawer 64%P}On  
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持票人cheque holder ]JVs/  
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不记名支票cheque to bearer||bearer cheque !8lG"l|,l  
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记名支票||认人支票cheque to order X;lL$  
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到期支票antedated cheque /2N'
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未到期支票postdated cheque GqMa|8j  
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保付支票certified cheque *oopdGue  
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未获兑现支票，退票returned cheque s~ || Vv!  
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横线支票crossed cheque .B?6  

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普通横线general crossing yMaU`z  
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特别横线special crossing w0qrh\3du  
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空白支票blank cheque Hdvtgss!  
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失效支票，过期支票stale cheque ffoL]u\  
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普通支票open cheque Pq\ `0/4_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Dzd[<Qln  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5k:SD7^b  
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支票换现金||兑现to cash a cheque f(M$m,d  
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清理票款to clear a cheque C@x\ZG5rA  
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保证兑现to certify a cheque q+iG:B/Z  
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填写支票数额to fill up a cheque _V2^0CZ  
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支票上划线to cross a cheque mM9aT0_w  
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开发支票to make out a cheque ]& 8c 45c  
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签发支票，开立支票to draw a cheque||to issue a cheque YD3jP}Ym  
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透支支票to overdraw a cheque Hs:0j$  
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背书支票to endorse a cheque &Fiesi!tET  
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请付票款||清付票款to pay a cheque||to honour a cheque i:a*6b.U@N  
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支票退票to dishonour a cheque vjL +fH<0:  
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拒付支票to refuse a cheque z!M #  
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拒付支票to stop payment of a cheque `q9n`h1  
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提示要求付款to present for payment yhkKakg,)  
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见票即付持票人payable to bearer 3'Hz,qP  
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支付指定人payable to order lak,lDt]  
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已过期||无效out of date||stale F pT$D  
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请给出票人R/D||refer to drawer t~H0Qeb[v=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds abAw#XQ8  
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文字与数字不一致words and figures differ Hd\.,2a"  
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支票 K.=5p/^a
 
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时间已过account closed '6kD6o_p1  
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更改处应加盖印章alterations require initials *;(^)Sj4Q  
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时间已过effects not cleared Q5hOVD%  
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停止付款payment stopped .R@s6}C`}=  
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支票毁损cheque mutilated S[gACEZ =  
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汇款||寄钱to remit||to send money n=PfV3B  
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寄票供取款||支票支付to send a cheque for payment Y]*&\Ex"\  
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寄款人a remitter L+VQtp&"  
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收款人a remittee a'`?kBK7`U  
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国外汇票foreign Bill ,NvXpN  
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国内汇票inland Bill g1?9ge1  
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跟单汇票documentary bill G
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空头汇票accommodation bill 4;W{#jk  
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原始汇票original bill S6_:\Q  
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改写||换新票据renewed bill _'ebXrbZB  
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即期汇票sight bill||bill on demand Ef?hkq7X<  
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…days after date||…days after date…日后付款 HzKY2F(,  
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…months after date||…months after date…月后付款 mNacLkh[  
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见票后…日付款…days after sight||…days sight 5O d]rE  
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见票后…月付款…months after sight||…months sight +0z7}u\x  
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同组票据set of bills W+6
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单张汇票sola of exchange||sole of exchange c`p'5qz  
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远期汇票usance bill||bill at usance Xpn\TD<_I  
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长期汇票long bill hL6;n*S=  
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短期汇票short bill }.E^_`  
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逾期汇票overdue bill >@Ht*h{~  
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宽限日期days of grace &=jPt%7#M  
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电汇telegraphic transfer （T.T） kt)Et  
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邮汇postal order||postal note （Am.）||post office order||money order aMY@**^v  
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本票promissory note （P/N） wV==sV  
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押汇负责书||押汇保证书letter of hypothecation s$hO/INr  
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副保||抵押品||付属担保物collateral security }rfikm  
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担保书trust receipt||letter of indemnity Lo!hyQ)  
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承兑||认付acceptance }-Mg&~e`  
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单张承兑general acceptance j@z IJ  
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有条件承兑qualified acceptance J@I>m N1\  
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附条件认付conditional acceptance 6Bjo9,L  
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部分认付partial acceptance   p!YK~cH
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