[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。   di|l?l^l  
会计报表statement of account L(.5:&Y=`  
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往来帐目account current 139_\=5|U/  
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现在往来帐||存款额current accout #(% 6urd  
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销货帐account sales 7Xa Ri@uG  
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共同计算帐项joint account _s^sZ{'2_  
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未决帐项outstanding account 8q_nOG
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贷方帐项credit account||creditor account  W+e  
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借方帐项debit account||debtor account 06ZyR@.@v  
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应付帐||应付未付帐account payable m
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应收帐||应收未收帐account receivable 3:s!0t y"  
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新交易||新帐new account NbH;@R)L  
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未决帐||老帐old account U 1 vZr{\  
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现金帐cash account _vm~yKId  
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流水帐running account vr"O9L w  
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暂记帐||未定帐suspense account OQ&l/|{O0?  
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过期帐||延滞帐overdue account||pastdue account Z):q1:y  
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杂项帐户sundry account }Y:V&4DW  
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详细帐单||明细表detail account DHQS7%)f`  
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呆帐bad account 0fu*}v"  
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会计项目title of account y*=sboX  
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会计薄||帐薄account-book xqs ,4bcbY  
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营业报告书||损益计算表account of budiness||business report `J]e.K  
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借贷细帐||交验帐account rendered 1*" 7q9x  
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明细帐account stated /k8I6  
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与…银行开立一户头to open an account with eAmI~oku  
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与…银行建立交易to keep account with s_ t/  
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继续记帐to keep account |.VSw  
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与…有交易to have an account with yX4Vv{g  
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作成会计帐||有往来帐项to make out an account with ]!ox2m_U  
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清算||清理债务to make up an account R\|,GZ!`+  
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清洁帐目||与…停止交易to close ones account with UAPd["`)y  
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结帐to close an account vof8bQ{&  
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清理未付款to ask an account||to demand an account %ggf|\-e  
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结清差额to balance the account with OL>)SJj5  
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清算to settle an account||to liquidate an account||to square an account yI 2UmhA  
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审查帐目||监查帐目to audit an account [a04
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检查帐目to examine an account 5>I-? Ki  
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转入A的帐户to charge the amount to As account '|DW#l\n  
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以计帐方式付款to pay on account l)9IgJ|<b  
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代理某人||为某人on ones account||on account of one Z+&V >  
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为自己计算||独立帐目on ones own account rZKfb}ANQ  
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由某人收益并负风险on ones account and risk||for ones account and risk {4D`VfX_  
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由某人负担for ones account||for account of one cD0rU8x  
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按某人指示||列入某人帐户by order and for account of one n9'3~qVZ  
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列入5月份帐目for May account ( zWBrCX  
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编入某中帐项下to pass to the account of||to place to the account of ij ?7MP  
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寄出清算书to send in an account||to send in render an account ?{ N,&d  
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支票薄cheque book x4WCAqi/2  
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支票陈票人cheque drawer ;P91'B~
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持票人cheque holder lq-KM
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不记名支票cheque to bearer||bearer cheque 'Aq^ z%|  
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记名支票||认人支票cheque to order "w:h  
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到期支票antedated cheque }J#HIE\RG  
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未到期支票postdated cheque y\T$) XGV  
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保付支票certified cheque =-r"@2HBq  
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未获兑现支票，退票returned cheque ~P\4 N  
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横线支票crossed cheque |/Vq{gxp+  
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普通横线general crossing "Hw%@]#  
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特别横线special crossing d]E=w6+;Q  
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空白支票blank cheque Fl)nmwOc  
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失效支票，过期支票stale cheque OC&BJNOi  
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普通支票open cheque >#h,q|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 Uh0g !zzp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'd N1~Pa  
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支票换现金||兑现to cash a cheque ?l~qb]._  
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清理票款to clear a cheque Jj)J5S /  
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保证兑现to certify a cheque l$5nv5
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填写支票数额to fill up a cheque f%PLR9Nh5@  
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支票上划线to cross a cheque 0=&S?J#!  
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开发支票to make out a cheque Wu6'm&t  
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签发支票，开立支票to draw a cheque||to issue a cheque Y-8BL  
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透支支票to overdraw a cheque h1?xfdvGd  
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背书支票to endorse a cheque 'Ev[G6vo  
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请付票款||清付票款to pay a cheque||to honour a cheque 6&]Z'nW0k  
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支票退票to dishonour a cheque r<kgYU`  
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拒付支票to refuse a cheque W;8A{3q%N0  
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拒付支票to stop payment of a cheque ^O<v'\!z-  
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提示要求付款to present for payment gJp6ReZ#  
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见票即付持票人payable to bearer X2I_,k'fQ  
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支付指定人payable to order =RXeN+ &R  
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已过期||无效out of date||stale U:99w  
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请给出票人R/D||refer to drawer TDZ==<C  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "6IZf>N@#  
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文字与数字不一致words and figures differ uv-O`)  
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支票 WI| -pzg  
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时间已过account closed ugXDnM[S%  
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更改处应加盖印章alterations require initials SIm1fC  
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时间已过effects not cleared Z'9|
 
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停止付款payment stopped BI%~0Gj8  
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支票毁损cheque mutilated I+t wI&GS  
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汇款||寄钱to remit||to send money fQ1j@{Xa  
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寄票供取款||支票支付to send a cheque for payment (x/:j*`K  
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寄款人a remitter 6 %aaK|0  
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收款人a remittee aY,Bt
 
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国外汇票foreign Bill q,#s m'S  
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国内汇票inland Bill _2`b$/)-  
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跟单汇票documentary bill W{q P/R  
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空头汇票accommodation bill CDtL.a\  
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原始汇票original bill n2-+.9cY  
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改写||换新票据renewed bill kR^">s/H#  
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即期汇票sight bill||bill on demand SfPQ;s'  
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…days after date||…days after date…日后付款 }y
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…months after date||…months after date…月后付款 l}-k>fug  
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见票后…日付款…days after sight||…days sight 0Qeda@J  
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见票后…月付款…months after sight||…months sight MTl @#M  
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同组票据set of bills 3;}YW^oXq  
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单张汇票sola of exchange||sole of exchange IRk)u`  
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远期汇票usance bill||bill at usance xA:;wV  
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长期汇票long bill I;_T_m4.q  
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短期汇票short bill .L#4#IO  
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逾期汇票overdue bill FO!0TyQ  
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宽限日期days of grace VY~*QF~P  
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电汇telegraphic transfer （T.T） d@JavcR  
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邮汇postal order||postal note （Am.）||post office order||money order K]>4*) A:  
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本票promissory note （P/N） :nnch?J_  
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押汇负责书||押汇保证书letter of hypothecation Oa@SyroF=  
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副保||抵押品||付属担保物collateral security `+TC@2-?  
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担保书trust receipt||letter of indemnity qIzv|Nte  
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承兑||认付acceptance OaN"6Ge#  
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单张承兑general acceptance Vn/FW?d7  
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有条件承兑qualified acceptance a)+*Gf
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附条件认付conditional acceptance ct(euPU  
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部分认付partial acceptance   E`wq`g`H<