[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。   7N| AA^I  
会计报表statement of account Gy9 $Wj  
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往来帐目account current CG.,/]_  
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现在往来帐||存款额current accout 07FT)Q
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销货帐account sales ?,>5[Ha^?  
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共同计算帐项joint account "b`7[;a  
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未决帐项outstanding account J0sGvj{  
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贷方帐项credit account||creditor account l#$TYJi  
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借方帐项debit account||debtor account Y&5.9 s@'  
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应付帐||应付未付帐account payable *{|$FQnR>(  
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应收帐||应收未收帐account receivable #ua^{OrC/  
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新交易||新帐new account x[x (y{&~  
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未决帐||老帐old account {m[Wyb(  
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现金帐cash account pV=@sz,G  
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流水帐running account `ET& VV  
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暂记帐||未定帐suspense account WFDCPQ@  
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过期帐||延滞帐overdue account||pastdue account &d,Wy"WPi  
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杂项帐户sundry account !y[3]8Xxv  
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详细帐单||明细表detail account y-a|Lu*  
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呆帐bad account m&/=&S  
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会计项目title of account kEP<[K  

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会计薄||帐薄account-book @i1q]0  
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营业报告书||损益计算表account of budiness||business report J?D\$u:  
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借贷细帐||交验帐account rendered ,8##OB(  
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明细帐account stated $E.XOpl&I  
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与…银行开立一户头to open an account with  Zi4d]  
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与…银行建立交易to keep account with o;QZe&  
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继续记帐to keep account X4
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与…有交易to have an account with D9o*8h2$  
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作成会计帐||有往来帐项to make out an account with #T"64%dX  
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清算||清理债务to make up an account ML=z<u+  
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清洁帐目||与…停止交易to close ones account with e/94y6*
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结帐to close an account &+- e  
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清理未付款to ask an account||to demand an account m6MaX}&zv  
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结清差额to balance the account with OX3Xy7  
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清算to settle an account||to liquidate an account||to square an account 0jTMZ<&zZ  
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审查帐目||监查帐目to audit an account q+%!<]7X  
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检查帐目to examine an account /7vE>mSY  
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转入A的帐户to charge the amount to As account pVz*ZQ[]  
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以计帐方式付款to pay on account ]}~4J.Yn  
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代理某人||为某人on ones account||on account of one ;@4sd%L8V  
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为自己计算||独立帐目on ones own account +f
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由某人收益并负风险on ones account and risk||for ones account and risk 6>u
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由某人负担for ones account||for account of one wPQ&Di*X}  
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按某人指示||列入某人帐户by order and for account of one "$P'Wv
  
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列入5月份帐目for May account O
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编入某中帐项下to pass to the account of||to place to the account of R.O  
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寄出清算书to send in an account||to send in render an account Q-3r}jJe  
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支票薄cheque book y,V6h*x2  
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支票陈票人cheque drawer @wMQC\Z  
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持票人cheque holder W oWBs)E  
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不记名支票cheque to bearer||bearer cheque z>7=k`x`:  
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记名支票||认人支票cheque to order ;eP_;N5+J  
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到期支票antedated cheque +;YE)~R?  
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未到期支票postdated cheque &yB%QX{3  
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保付支票certified cheque /9P^{OZ;y  
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未获兑现支票，退票returned cheque P BCb0[\  
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横线支票crossed cheque DQ%`v=  
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普通横线general crossing FMoJ"6Q  
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特别横线special crossing S>.q5  
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空白支票blank cheque "tfn?n0  

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失效支票，过期支票stale cheque K/!/M%GB6  
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普通支票open cheque "(Mvl1^BT  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (irk$d %  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -b@v0%Q2M*  
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支票换现金||兑现to cash a cheque g7.7E6%H  
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清理票款to clear a cheque 1,m\Q_  
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保证兑现to certify a cheque Mi;}.K0J  
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填写支票数额to fill up a cheque :({-0&&_  
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支票上划线to cross a cheque $KoPGgC[  
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开发支票to make out a cheque pem3G5 `g=  
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签发支票，开立支票to draw a cheque||to issue a cheque !F=|*j  
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透支支票to overdraw a cheque #Tr;JAzVjG  
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背书支票to endorse a cheque 0_YxZS\  
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请付票款||清付票款to pay a cheque||to honour a cheque Ha46U6_'h  
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支票退票to dishonour a cheque -ET*M
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拒付支票to refuse a cheque [@,OG-"&  
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拒付支票to stop payment of a cheque y3 ({(URU  
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提示要求付款to present for payment *r)zBr  
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见票即付持票人payable to bearer 47)+'`  
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支付指定人payable to order Nz(c"3T;  
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已过期||无效out of date||stale ?D*Hl+iu  
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请给出票人R/D||refer to drawer ]p4`7@@)*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TTA{#[=7  
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文字与数字不一致words and figures differ ]t.WJC %  
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支票 )1ZJ  
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时间已过account closed ugIm:bg&  
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更改处应加盖印章alterations require initials c t2_N  
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时间已过effects not cleared 6SW|H"!!  
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停止付款payment stopped #K<=xP  
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支票毁损cheque mutilated mR"2  
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汇款||寄钱to remit||to send money PK.h E{R  
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寄票供取款||支票支付to send a cheque for payment =#POMK".6  
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寄款人a remitter 7)8rc(58  
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收款人a remittee T0*TTB&b  
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国外汇票foreign Bill k"DQbUy0L  
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国内汇票inland Bill C~ }Wo 5  
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跟单汇票documentary bill 2t]! {L  
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空头汇票accommodation bill mk[d7Yt{O  
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原始汇票original bill -+ IX[  
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改写||换新票据renewed bill 1CS]~1Yp:  
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即期汇票sight bill||bill on demand K&Wv.}=V  
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…days after date||…days after date…日后付款 i*cE  
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…months after date||…months after date…月后付款 /J9T
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见票后…日付款…days after sight||…days sight \ \mO+N47i  
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见票后…月付款…months after sight||…months sight g9lg  
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同组票据set of bills G/RheH G  
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单张汇票sola of exchange||sole of exchange zC>(!fJq
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远期汇票usance bill||bill at usance v8fZ?dx  
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长期汇票long bill my\oC^/9  
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短期汇票short bill m
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逾期汇票overdue bill #1!BD!u  
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宽限日期days of grace  !+VN  
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电汇telegraphic transfer （T.T） wm`"yNbD  
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邮汇postal order||postal note （Am.）||post office order||money order y?4=u,{C  
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本票promissory note （P/N） PaI63 !  
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押汇负责书||押汇保证书letter of hypothecation :;u]Y7  
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副保||抵押品||付属担保物collateral security tfIBsw.  
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担保书trust receipt||letter of indemnity ZrT|~$*m`  
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承兑||认付acceptance mNB ]e5;N  
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单张承兑general acceptance UdgI<a~`k6  
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有条件承兑qualified acceptance r<H^%##,w  
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附条件认付conditional acceptance ,(?4T
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部分认付partial acceptance   X
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