[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。   3\{acm
 
会计报表statement of account `r&Ui%fk;0  
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往来帐目account current zI"&g]TV5  
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现在往来帐||存款额current accout 41B.ZE+*qd  
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销货帐account sales 'M?pg$ta_V  
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共同计算帐项joint account ~y Dl& S  
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未决帐项outstanding account \\Zsxya1  
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贷方帐项credit account||creditor account 3?gfDJfE  
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借方帐项debit account||debtor account @d5t%V\  
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应付帐||应付未付帐account payable BD.l5~:  
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应收帐||应收未收帐account receivable K)Ya%%6[U#  
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新交易||新帐new account : @gW3'  
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未决帐||老帐old account 'L1y
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现金帐cash account k 9y/.Mu  
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流水帐running account tuo'Uk)  
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暂记帐||未定帐suspense account s,laJf  
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过期帐||延滞帐overdue account||pastdue account ^sJp!hi4=)  
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杂项帐户sundry account -zH-9N*c  
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详细帐单||明细表detail account nzB!0U  
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呆帐bad account M%eTNsbNm  
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会计项目title of account tgrZs8?  
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会计薄||帐薄account-book 2$ \#BG  
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营业报告书||损益计算表account of budiness||business report PiX(Ase  
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借贷细帐||交验帐account rendered ( 2KopL  
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明细帐account stated #fF';Y7  
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与…银行开立一户头to open an account with o l+*Oe  
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与…银行建立交易to keep account with sTYA  
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继续记帐to keep account K~\Ocl  
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与…有交易to have an account with U#n1N7P|$F  
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作成会计帐||有往来帐项to make out an account with E"Y[k8-:2/  
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清算||清理债务to make up an account NB)22 %  
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清洁帐目||与…停止交易to close ones account with ,A !0:+  
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结帐to close an account ]hi5nA  
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清理未付款to ask an account||to demand an account [-JU(:Rh  
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结清差额to balance the account with 8A2_4q@34  
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清算to settle an account||to liquidate an account||to square an account 18gApRa  
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审查帐目||监查帐目to audit an account 8~8VoU&  
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检查帐目to examine an account 0ZJt  
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转入A的帐户to charge the amount to As account ]?a i  
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以计帐方式付款to pay on account xv>]e <":  
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代理某人||为某人on ones account||on account of one gano>W0  
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为自己计算||独立帐目on ones own account Dt=@OZW  
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由某人收益并负风险on ones account and risk||for ones account and risk nb_$g@03  
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由某人负担for ones account||for account of one ~X!Z+Vg  
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按某人指示||列入某人帐户by order and for account of one EE$\8Gx']!  

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列入5月份帐目for May account SZ
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编入某中帐项下to pass to the account of||to place to the account of ZGj ^,?a  
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寄出清算书to send in an account||to send in render an account K$/&C:,Q  
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支票薄cheque book VDTt}J8  
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支票陈票人cheque drawer 2mEvoWnJ  
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持票人cheque holder g+A>Bl3#  
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不记名支票cheque to bearer||bearer cheque o2~P vef  
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记名支票||认人支票cheque to order Q|xa:`3?  
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到期支票antedated cheque qWM+!f  
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未到期支票postdated cheque &EmG\vfE  
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保付支票certified cheque Swr4De_5  
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未获兑现支票，退票returned cheque TJCE6QG  
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横线支票crossed cheque _iL?kf  
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普通横线general crossing T+e*'<!O  
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特别横线special crossing y @S_CB47  
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空白支票blank cheque Xv3pKf-K  
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失效支票，过期支票stale cheque Z?xRSi2~7  
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普通支票open cheque zy5F O<->  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1jej7p>K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges AgZ?
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支票换现金||兑现to cash a cheque &O^-,n  
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清理票款to clear a cheque fbU3-L?  
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保证兑现to certify a cheque s M*ay,v;  
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填写支票数额to fill up a cheque !1fZ7a  
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支票上划线to cross a cheque !3Pbu=(cte  
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开发支票to make out a cheque h='F,r5 #2  
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签发支票，开立支票to draw a cheque||to issue a cheque hd u2?v@  
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透支支票to overdraw a cheque ##*]2
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背书支票to endorse a cheque X 3$ W60Q  
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请付票款||清付票款to pay a cheque||to honour a cheque <"J]u@|  
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支票退票to dishonour a cheque 67YC;J]n=z  
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拒付支票to refuse a cheque 1!~cPD'F  
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拒付支票to stop payment of a cheque B6Vlc{c5SO  
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提示要求付款to present for payment |)29"_Kk5  
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见票即付持票人payable to bearer Ki\.w~Qs  
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支付指定人payable to order !Qe;oMqy}  
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已过期||无效out of date||stale ["Ltqgx  
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请给出票人R/D||refer to drawer -3EQ
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  `Vb  
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文字与数字不一致words and figures differ z-5`6aE9<  
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支票 9\?OV@  
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时间已过account closed `@~e<s`j  
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时间已过effects not cleared w,LtQhQ  
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停止付款payment stopped rFRcK>X\L  
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支票毁损cheque mutilated A6N6e\*  
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汇款||寄钱to remit||to send money ZZw`8 E  
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寄票供取款||支票支付to send a cheque for payment e
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寄款人a remitter ~ZHjP_5Q  
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收款人a remittee #@XBHJ D\#  
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国外汇票foreign Bill CWj_K2=d  
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国内汇票inland Bill Kl1v^3\{  
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跟单汇票documentary bill 4ot<Uw5  
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空头汇票accommodation bill wwUI ;g  
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原始汇票original bill zp: dArh0  
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改写||换新票据renewed bill 9:j?Jvw$  
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即期汇票sight bill||bill on demand xL}i9ozZ  
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…days after date||…days after date…日后付款 --yF%tRMP  
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…months after date||…months after date…月后付款 GO"`{|o  
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见票后…日付款…days after sight||…days sight I!x
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见票后…月付款…months after sight||…months sight l|CM/(99-  
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同组票据set of bills q_ MN  
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单张汇票sola of exchange||sole of exchange Jo?LPR \6  
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远期汇票usance bill||bill at usance ah>c)1DA*H  
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长期汇票long bill \CB^9-V3  
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短期汇票short bill Sd+5Uf`
 
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逾期汇票overdue bill 26V6Y2X  
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宽限日期days of grace qe]D4K8`Q3  
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电汇telegraphic transfer （T.T） @iz Onc:  
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邮汇postal order||postal note （Am.）||post office order||money order y?sz&*:  
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本票promissory note （P/N） e$ LC  
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押汇负责书||押汇保证书letter of hypothecation Ar-Vu{`  
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副保||抵押品||付属担保物collateral security E:`_P+2p  
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担保书trust receipt||letter of indemnity Z~:)hwF  
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承兑||认付acceptance O>E}Lu;|  
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单张承兑general acceptance |=5zI6pT  
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有条件承兑qualified acceptance ^"Bhp:o2  
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附条件认付conditional acceptance % jDH{xSMb  
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部分认付partial acceptance   !\b-Ot(