[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。   INCanE`+  
会计报表statement of account Q&&=:97d  
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往来帐目account current *xeJ4h  
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现在往来帐||存款额current accout :K \IS`  
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销货帐account sales Q."rE"}<  
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共同计算帐项joint account Ko0T[TNkh  
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未决帐项outstanding account P6'0:M@5  
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贷方帐项credit account||creditor account .KYDYdoS'  
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借方帐项debit account||debtor account DY87NS*HF  
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应付帐||应付未付帐account payable w 3L+7V,!  
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应收帐||应收未收帐account receivable KXo[;Db)k  
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新交易||新帐new account !`dn# j  
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未决帐||老帐old account {'zs4)vw  
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现金帐cash account -fx$)d~  
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流水帐running account 4Cf.%f9@  
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暂记帐||未定帐suspense account z`y^o*qc]  
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过期帐||延滞帐overdue account||pastdue account DIc -"5~  
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杂项帐户sundry account I6 Q { Axy  
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详细帐单||明细表detail account "[\TL#/  
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呆帐bad account RZ:=';  
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会计项目title of account _2S( *  
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会计薄||帐薄account-book I M~2=+  
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营业报告书||损益计算表account of budiness||business report B["C~aF  
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借贷细帐||交验帐account rendered 5g;i{T/6~x  

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明细帐account stated :5BVVa0oR  
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与…银行开立一户头to open an account with 4:Id8rzz  
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与…银行建立交易to keep account with
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继续记帐to keep account =2.q=a|'  
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与…有交易to have an account with Ipyr+7/zJ  
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作成会计帐||有往来帐项to make out an account with <#F@OU  
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清算||清理债务to make up an account -|_MC^ )  
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清洁帐目||与…停止交易to close ones account with bn6WvC3?  
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结帐to close an account {Etvu  
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清理未付款to ask an account||to demand an account P:&X1MC  
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结清差额to balance the account with l~Rd\.O  
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清算to settle an account||to liquidate an account||to square an account 8(ej]9RObU  
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审查帐目||监查帐目to audit an account YCQ$X  
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检查帐目to examine an account Fe4>G8uuwn  
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转入A的帐户to charge the amount to As account NPrLM5  
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以计帐方式付款to pay on account g&85L$   
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代理某人||为某人on ones account||on account of one 8*@{}O##  
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为自己计算||独立帐目on ones own account /.<v,CR  
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由某人收益并负风险on ones account and risk||for ones account and risk Z#L4n#TT  
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由某人负担for ones account||for account of one fO&`A:JY  
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按某人指示||列入某人帐户by order and for account of one UUlz3"`  
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列入5月份帐目for May account U
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编入某中帐项下to pass to the account of||to place to the account of )/%5f{+}  
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寄出清算书to send in an account||to send in render an account l^9gFp~I  
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支票薄cheque book 32<D9_  
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支票陈票人cheque drawer d@$ |zr6  
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持票人cheque holder GDL/5m#  
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不记名支票cheque to bearer||bearer cheque {fzX2qMZ]  
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记名支票||认人支票cheque to order B2ln8NF#Q  
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到期支票antedated cheque %Hbq3U30  
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未到期支票postdated cheque RW. qw4  
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保付支票certified cheque xz8e1M  
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未获兑现支票，退票returned cheque .n]"vpWm[  
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横线支票crossed cheque .*-8rOcc  
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普通横线general crossing ?}cmES kX@  
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特别横线special crossing =GX5T(P8k  
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空白支票blank cheque mAW.p=;  
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失效支票，过期支票stale cheque YhN<vZ}U!~  
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普通支票open cheque 9&Jf4lC94  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Tx;a2:6\[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k H.dtg_  
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支票换现金||兑现to cash a cheque  k[r^@|  
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清理票款to clear a cheque a^R?w|zCX  
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保证兑现to certify a cheque 1h$?,  
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填写支票数额to fill up a cheque ix!xLm9\  
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支票上划线to cross a cheque 7f>=-sv  
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开发支票to make out a cheque {MgRi7  
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签发支票，开立支票to draw a cheque||to issue a cheque rwP#Yj[BK+  
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透支支票to overdraw a cheque &QHJ%c  
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背书支票to endorse a cheque E%mEfj7  
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请付票款||清付票款to pay a cheque||to honour a cheque n5}]C{s'  
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支票退票to dishonour a cheque p'jc=bL E  
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拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque 8['R D`O  
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提示要求付款to present for payment .6wPpLG?{  
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见票即付持票人payable to bearer
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支付指定人payable to order ~,)jZ-f w  
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已过期||无效out of date||stale SXL3>-Z E  
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请给出票人R/D||refer to drawer }1#m+ (;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'kd}vq#|  
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文字与数字不一致words and figures differ m\>gOTpA4  
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支票 @\by`3*Q  
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时间已过account closed .<m]j;|6  

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更改处应加盖印章alterations require initials fK/:  
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时间已过effects not cleared pBqf+}g4  
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停止付款payment stopped //8W">u  
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支票毁损cheque mutilated >iTmILA  
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汇款||寄钱to remit||to send money I0 t#{i  
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寄票供取款||支票支付to send a cheque for payment Q
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寄款人a remitter +yL;?+s>=  
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收款人a remittee JC'3x9_<z  
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国外汇票foreign Bill aImzK/  
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国内汇票inland Bill s9C^Cy^su  
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跟单汇票documentary bill nWK8.&{.  
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空头汇票accommodation bill wH"9N+82M  
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原始汇票original bill rl.K{Uad  
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改写||换新票据renewed bill ~x<?Pj  
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即期汇票sight bill||bill on demand h!|Uj  
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…days after date||…days after date…日后付款 -vT{D$&1  
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…months after date||…months after date…月后付款 BN%cX2j  
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见票后…日付款…days after sight||…days sight tD}-&"REP  
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见票后…月付款…months after sight||…months sight 9*K-d'm  
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同组票据set of bills kp<Au)u  
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单张汇票sola of exchange||sole of exchange =p=/@FN  
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远期汇票usance bill||bill at usance f+s)A(?3  
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长期汇票long bill )uo".n|n~B  
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短期汇票short bill %$Py@g  
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逾期汇票overdue bill 0)b1'xt',  
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宽限日期days of grace "j?xgV
 
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电汇telegraphic transfer （T.T） fS|e{!iI"  
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邮汇postal order||postal note （Am.）||post office order||money order ~Y*.cGA  
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本票promissory note （P/N） LK*9`dzv=G  
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押汇负责书||押汇保证书letter of hypothecation er1XZ  
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副保||抵押品||付属担保物collateral security ^/%Y]d$  
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担保书trust receipt||letter of indemnity hslT49m>  
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承兑||认付acceptance 4h--x~ @  
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单张承兑general acceptance i(.PkYkaq  
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有条件承兑qualified acceptance l,b,U/3R.  
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附条件认付conditional acceptance r<srTHGLo  
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部分认付partial acceptance   f]?&R c2C