[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。   u7u8cVF  
会计报表statement of account e`Xy!@`_  
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往来帐目account current >4a@rT/  
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现在往来帐||存款额current accout LxkToO{  
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销货帐account sales ?) #dP8n  
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共同计算帐项joint account \5^#5_<  
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未决帐项outstanding account g$~3@zD  
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贷方帐项credit account||creditor account ]GYO`,  
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借方帐项debit account||debtor account SoODss~X
 
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应付帐||应付未付帐account payable RqW ZhHI1M  
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应收帐||应收未收帐account receivable !v|j C  
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新交易||新帐new account qUSImgg  
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未决帐||老帐old account cTmo
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现金帐cash account ,v:m  
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流水帐running account PJN TIa  
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暂记帐||未定帐suspense account b9[;qqq@'  
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过期帐||延滞帐overdue account||pastdue account O>xGH0H  
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杂项帐户sundry account (E59)z -  
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详细帐单||明细表detail account l
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呆帐bad account  2hAu~#X  
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会计项目title of account R_\{a*lV0  
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会计薄||帐薄account-book \-N 4G1  
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营业报告书||损益计算表account of budiness||business report z:bxnM2\  
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借贷细帐||交验帐account rendered YvE$fX=  
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明细帐account stated 0e9W>J9  
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与…银行开立一户头to open an account with RK#e7  
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与…银行建立交易to keep account with Pc C9)x  
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继续记帐to keep account e4u$+  
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与…有交易to have an account with b
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作成会计帐||有往来帐项to make out an account with `YAqR?Xj_<  
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清算||清理债务to make up an account ,n TC7V  
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清洁帐目||与…停止交易to close ones account with 9V`/zq?  
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结帐to close an account yjvzA|(YC  
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清理未付款to ask an account||to demand an account uS<7X7|!0  
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结清差额to balance the account with vg"y$%  
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清算to settle an account||to liquidate an account||to square an account nx`!BNL'V  
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审查帐目||监查帐目to audit an account K)~ m{  
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检查帐目to examine an account v]\io# 
 
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转入A的帐户to charge the amount to As account !c[(#g  
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以计帐方式付款to pay on account +gqtW86  
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代理某人||为某人on ones account||on account of one  hX?L/ yf  
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为自己计算||独立帐目on ones own account \GS]jhEtn  
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由某人收益并负风险on ones account and risk||for ones account and risk rTYDa3  
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由某人负担for ones account||for account of one \9;u.&$mNB  
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按某人指示||列入某人帐户by order and for account of one 'b#RfF,7H}  
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列入5月份帐目for May account {WUW.(^]G  
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编入某中帐项下to pass to the account of||to place to the account of RB<LZHZI  
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寄出清算书to send in an account||to send in render an account {Ts@#V=:  
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支票薄cheque book wLwAtjW)  
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支票陈票人cheque drawer {wMw$Fvf  
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持票人cheque holder hZ2!UW4'  
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不记名支票cheque to bearer||bearer cheque <,p|3p3  
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记名支票||认人支票cheque to order 0VC8'6S_k  
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到期支票antedated cheque Pk/{~!+ $  
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未到期支票postdated cheque K +n  
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保付支票certified cheque \Z9+U:n  
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未获兑现支票，退票returned cheque &LM@_P"T  
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横线支票crossed cheque u&Q2/Y  
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普通横线general crossing `^HAWo;J  
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特别横线special crossing #xL^ S9P  
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空白支票blank cheque `s HrC  
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失效支票，过期支票stale cheque !14aw
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普通支票open cheque _  dFZR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r[; .1,(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `I*W}5  
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支票换现金||兑现to cash a cheque qMy>:,)Z
 
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清理票款to clear a cheque ^Mw>'*5^  
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保证兑现to certify a cheque 'N1_:$z@(  
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填写支票数额to fill up a cheque 6ww4ZH?j  
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支票上划线to cross a cheque 9+'
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开发支票to make out a cheque V}?d ,.m`{  
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签发支票，开立支票to draw a cheque||to issue a cheque  Fa  
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透支支票to overdraw a cheque "`pI!nj  
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背书支票to endorse a cheque CV/ei,=9  
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请付票款||清付票款to pay a cheque||to honour a cheque A`
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支票退票to dishonour a cheque |\g=ua+h  
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拒付支票to refuse a cheque QR'yZ45n4  
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拒付支票to stop payment of a cheque j=U [V&T  
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提示要求付款to present for payment [kf$82  

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见票即付持票人payable to bearer u&)+~X  
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支付指定人payable to order >kK;IF9h  
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已过期||无效out of date||stale s7RAui  
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请给出票人R/D||refer to drawer IY$H M3t7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C(i1Vx<-  
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文字与数字不一致words and figures differ NFT&\6
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支票 #biI=S  
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时间已过account closed 6 /8?:  
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更改处应加盖印章alterations require initials aiP.\`>}  
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时间已过effects not cleared 5 rpX"(  
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停止付款payment stopped 2y/|/IW=  
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支票毁损cheque mutilated E/MD]ox  
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汇款||寄钱to remit||to send money 4+fWIY1 "  
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寄票供取款||支票支付to send a cheque for payment SGi(Zk
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寄款人a remitter 8KH|: >s=  
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收款人a remittee g"pjWj)?  
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国外汇票foreign Bill {G _ :#cep  
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国内汇票inland Bill /G}TPXA  
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跟单汇票documentary bill b#XY.+ *0  
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空头汇票accommodation bill *^|.bBG  
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原始汇票original bill QU&LC  
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改写||换新票据renewed bill IdP"]Sv{<  
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即期汇票sight bill||bill on demand ^5{M@o  
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…days after date||…days after date…日后付款 ?<3wks|
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…months after date||…months after date…月后付款 S.^/Cl;aj  
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见票后…日付款…days after sight||…days sight $G $147z  
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见票后…月付款…months after sight||…months sight \xtY\q,[  
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同组票据set of bills Aw7oyC!  
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单张汇票sola of exchange||sole of exchange A9:dHOmT^U  

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远期汇票usance bill||bill at usance O4l]Q  
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长期汇票long bill [*{G,=tF`Y  
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短期汇票short bill @_:Jm tH<  
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逾期汇票overdue bill \R}`S`fIw`  
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宽限日期days of grace r=S6yq}  
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电汇telegraphic transfer （T.T） >sfH[b  
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邮汇postal order||postal note （Am.）||post office order||money order _7k6hVQ  
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本票promissory note （P/N） Y+[Z,   
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押汇负责书||押汇保证书letter of hypothecation {&qB!axj  
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副保||抵押品||付属担保物collateral security 4!3mSWNV  
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担保书trust receipt||letter of indemnity 4/Wqeq,E8  
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承兑||认付acceptance uy t'  
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单张承兑general acceptance jQ 'r};;  
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有条件承兑qualified acceptance :RqTbE4B  
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附条件认付conditional acceptance 6cm&=n_u  
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部分认付partial acceptance   @h91: hb