[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。   EN'}+E 8  
会计报表statement of account ,~>A>J  
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往来帐目account current ZxLgV$U  
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现在往来帐||存款额current accout dJ#mk5= "  

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销货帐account sales aOIE9wO  
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共同计算帐项joint account unY+/p $  
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未决帐项outstanding account ezS@LFaA
  
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贷方帐项credit account||creditor account Wo+fMn(O  
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借方帐项debit account||debtor account 'So,*>]63  
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应付帐||应付未付帐account payable <#H
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应收帐||应收未收帐account receivable |soDt<y+L  
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新交易||新帐new account I5Vp%mCY  
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未决帐||老帐old account Ww\M3Q` h  
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现金帐cash account GP<PU  
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流水帐running account Z8 eB5! $  
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暂记帐||未定帐suspense account oyC5M+shP9  
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过期帐||延滞帐overdue account||pastdue account w{+G/Ea  
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杂项帐户sundry account ?2q4dx0  
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详细帐单||明细表detail account 0)Nu  
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呆帐bad account ! mb<z^>5  
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会计项目title of account @h=r;N#/`P  
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会计薄||帐薄account-book 2e?a"Vss  
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营业报告书||损益计算表account of budiness||business report 'f_[(o+n  
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借贷细帐||交验帐account rendered ]iezwz`'  
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明细帐account stated T/$hN hQK  
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与…银行开立一户头to open an account with AFdBf6/"i  
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与…银行建立交易to keep account with Lj2Au_5  
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继续记帐to keep account ,V &RpKek  
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与…有交易to have an account with K<E|29t^k  
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作成会计帐||有往来帐项to make out an account with _FxQl]@  
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清算||清理债务to make up an account eh /QFm 4  
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清洁帐目||与…停止交易to close ones account with el3lR((H  
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结帐to close an account F.$NYr/|y  
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清理未付款to ask an account||to demand an account :\69N/uw`  
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结清差额to balance the account with U}:e-
 
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清算to settle an account||to liquidate an account||to square an account Dl=qss~g+  

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审查帐目||监查帐目to audit an account p -wEPC0  
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检查帐目to examine an account |yYu!+U  
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转入A的帐户to charge the amount to As account 8jjq)d4#  
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以计帐方式付款to pay on account }1? 2  
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代理某人||为某人on ones account||on account of one "Oq>i9v;|$  
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为自己计算||独立帐目on ones own account D9-D%R,
 
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由某人收益并负风险on ones account and risk||for ones account and risk Fpckb18}(O  
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由某人负担for ones account||for account of one pipqXe  
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按某人指示||列入某人帐户by order and for account of one  >q^l  
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列入5月份帐目for May account .wJv_  
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编入某中帐项下to pass to the account of||to place to the account of =6 ^phZ(  
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寄出清算书to send in an account||to send in render an account ^Uq"hT(41  
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支票薄cheque book $pGdGV\H  
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支票陈票人cheque drawer Qz9*o  
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持票人cheque holder CF_pIfbaf  
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不记名支票cheque to bearer||bearer cheque :qL1jnR^  
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记名支票||认人支票cheque to order ^oT!%"\  
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到期支票antedated cheque +?[,{WtV  
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未到期支票postdated cheque \.,qAc\[  
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保付支票certified cheque v(vJ[_&%  
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未获兑现支票，退票returned cheque i6y$P6s  
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横线支票crossed cheque QFYO_$1Y)  
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普通横线general crossing 1*o=I-nOa  
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特别横线special crossing %zCV>D  
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空白支票blank cheque quGvq"Y>  
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失效支票，过期支票stale cheque ?!B
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普通支票open cheque znxP.=GB   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~#^suy?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =]swhF+l-  
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支票换现金||兑现to cash a cheque :fx^{N!T  
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清理票款to clear a cheque }#Gq*^w  
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保证兑现to certify a cheque dvX
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填写支票数额to fill up a cheque wdo(K.m  
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支票上划线to cross a cheque J\%SAit@  
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开发支票to make out a cheque 3[Xc:;+/  

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签发支票，开立支票to draw a cheque||to issue a cheque \Aq$h:<  
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透支支票to overdraw a cheque E gD$A!6N8  
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背书支票to endorse a cheque 4o69t  
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请付票款||清付票款to pay a cheque||to honour a cheque \`oP\|Z  
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支票退票to dishonour a cheque qF3s&WI  
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拒付支票to refuse a cheque $g&_7SJ@  
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拒付支票to stop payment of a cheque S|  
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提示要求付款to present for payment oEJxey]B7  
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见票即付持票人payable to bearer r*kz`cJ  
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支付指定人payable to order )CoJ9PO7  
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已过期||无效out of date||stale l(Y\@@t1  
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请给出票人R/D||refer to drawer S 9E<)L  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L.x`Jpq(3  
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文字与数字不一致words and figures differ Z|BOuB^  
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支票 98Im/v  
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时间已过account closed $%zM Z  
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更改处应加盖印章alterations require initials h{CMPJjD  
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时间已过effects not cleared %iD'2e:  
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停止付款payment stopped fH 0&Wc3yC  
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支票毁损cheque mutilated aq$adPtu  
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汇款||寄钱to remit||to send money =~ ="#  
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寄票供取款||支票支付to send a cheque for payment ZZU"Q7`^  
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寄款人a remitter +"D*0gYD  
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收款人a remittee E{E%nXR)  
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国外汇票foreign Bill ]F1ZeAh5  
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国内汇票inland Bill )Tj\ym-Vl  
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跟单汇票documentary bill X 5wYfN  
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空头汇票accommodation bill &ajpD sz;  
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原始汇票original bill \k)(:[^FY  
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改写||换新票据renewed bill pTk1iGfB  
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即期汇票sight bill||bill on demand 4O** %!|  
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…days after date||…days after date…日后付款 -P|st;?#  
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…months after date||…months after date…月后付款 l:H}Y3_I  
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见票后…日付款…days after sight||…days sight 6_h'0~3?`  
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见票后…月付款…months after sight||…months sight \,5OPSB  
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同组票据set of bills dCkk5&2n  
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单张汇票sola of exchange||sole of exchange d~U}IMj  
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远期汇票usance bill||bill at usance 6@[7  
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长期汇票long bill ht1d[  
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短期汇票short bill lmRdl>  
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逾期汇票overdue bill <yHa[c`L  
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宽限日期days of grace H${5pY_M  
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电汇telegraphic transfer （T.T） *lT:P-  
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邮汇postal order||postal note （Am.）||post office order||money order GZwz4=`  
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本票promissory note （P/N） L
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押汇负责书||押汇保证书letter of hypothecation ~0 Ifg_G  
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副保||抵押品||付属担保物collateral security ;n~-z5)  
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担保书trust receipt||letter of indemnity 'C2X9/!,  
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承兑||认付acceptance l IUaGz|  
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单张承兑general acceptance 1XpG7  
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有条件承兑qualified acceptance x,% %^(  
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附条件认付conditional acceptance :2zga=)g  
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部分认付partial acceptance   *t%Z'
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