[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。   u&9|9+"N  
会计报表statement of account ;vc$;54K  
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往来帐目account current `LEk/b1(P  
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现在往来帐||存款额current accout XTXRC$B  
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销货帐account sales ICTl{|i ]  
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共同计算帐项joint account 9e@Sx{?r  
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未决帐项outstanding account .-k\Q}D  
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贷方帐项credit account||creditor account u0^GB9q  
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借方帐项debit account||debtor account Qb!9QlW  
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应付帐||应付未付帐account payable }b~;x6  
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应收帐||应收未收帐account receivable -5l74f!i  
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新交易||新帐new account iEux`CcJ.  
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未决帐||老帐old account yk5-@qo  
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现金帐cash account $&M"Ji  
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流水帐running account `PnB<rf:*1  
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暂记帐||未定帐suspense account ^|5bK_Z&  
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过期帐||延滞帐overdue account||pastdue account LGGC=;{}  
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杂项帐户sundry account nyD(G=Q5  
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详细帐单||明细表detail account @
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呆帐bad account xw(KSPN  
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会计项目title of account T B~C4HK=  
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会计薄||帐薄account-book ]f=108|8  
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营业报告书||损益计算表account of budiness||business report 4zX@TI>j  
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借贷细帐||交验帐account rendered !%>p;H%0  
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明细帐account stated tYK 5?d  
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与…银行开立一户头to open an account with //S/pCqED  
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与…银行建立交易to keep account with 8`l bKV  
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继续记帐to keep account _0p8FhNt  
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与…有交易to have an account with KfD=3h=  
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作成会计帐||有往来帐项to make out an account with #m[R1G#  
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清算||清理债务to make up an account o|FjNL  
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清洁帐目||与…停止交易to close ones account with If[4]-dq  
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结帐to close an account &f48MtE  
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清理未付款to ask an account||to demand an account ;w0|ev6|  
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结清差额to balance the account with 62BT3/~  
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清算to settle an account||to liquidate an account||to square an account R| 4a9 G  
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审查帐目||监查帐目to audit an account 0m8mHJ<&  
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检查帐目to examine an account k2] fUP  
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转入A的帐户to charge the amount to As account 3(?V!y{@  
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以计帐方式付款to pay on account ,v<GSiO  
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代理某人||为某人on ones account||on account of one w~+C.4=7  
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为自己计算||独立帐目on ones own account 0Ncx':]5  
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由某人收益并负风险on ones account and risk||for ones account and risk TPE1}8p17  
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由某人负担for ones account||for account of one <I 5F@pe'  
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按某人指示||列入某人帐户by order and for account of one e^
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列入5月份帐目for May account :ebu8H9f%  
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编入某中帐项下to pass to the account of||to place to the account of Cf~vT"  
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寄出清算书to send in an account||to send in render an account `T#Jiq E  
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支票薄cheque book UM(`O h8  
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支票陈票人cheque drawer {9c_T!c  
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持票人cheque holder cVYPPal  
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不记名支票cheque to bearer||bearer cheque eaWK2%v  
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记名支票||认人支票cheque to order }i F|NIV  
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到期支票antedated cheque v(GT+i)|  
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未到期支票postdated cheque zI&).  
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保付支票certified cheque y,F|L?dIq  
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未获兑现支票，退票returned cheque [ApAd  
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横线支票crossed cheque aUyJi  
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普通横线general crossing b|-7EI>l9  
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特别横线special crossing 5X}OUn8  

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空白支票blank cheque 3BK_$Fy  
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失效支票，过期支票stale cheque G_5E#{u  
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普通支票open cheque n1@ Or=5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G}0fk]%\:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges a4D4*=!G0  
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支票换现金||兑现to cash a cheque *h Bo,   
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清理票款to clear a cheque jY8u1z  
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保证兑现to certify a cheque a&~]77)  
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填写支票数额to fill up a cheque ;WpPdR2  
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支票上划线to cross a cheque fP 5!`8  
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开发支票to make out a cheque k%v/&ojI  
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签发支票，开立支票to draw a cheque||to issue a cheque SsF 5+=A  
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透支支票to overdraw a cheque  /,Sd  
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背书支票to endorse a cheque DLrG-C33  
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请付票款||清付票款to pay a cheque||to honour a cheque mmn1yX:d  
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支票退票to dishonour a cheque WsCzC_'j.  
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拒付支票to refuse a cheque .iL_3:6f  
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拒付支票to stop payment of a cheque 7TQh'j  
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提示要求付款to present for payment 9h6
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见票即付持票人payable to bearer O:a$ U:  
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支付指定人payable to order Eu )7@  
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已过期||无效out of date||stale >gr6H1  
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请给出票人R/D||refer to drawer HC8{);  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,9#G/nF  
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文字与数字不一致words and figures differ m[{*an\  
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支票 @/JGC%!  
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时间已过account closed %p2C5z?  
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更改处应加盖印章alterations require initials (U`7[F  
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时间已过effects not cleared TL7-uH  
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停止付款payment stopped /,0t,"&Aqa  
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支票毁损cheque mutilated 6g$04C3tHi  
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汇款||寄钱to remit||to send money \0WMb  
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寄票供取款||支票支付to send a cheque for payment jQ`"Op 3  
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寄款人a remitter >;
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收款人a remittee RPiCX
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国外汇票foreign Bill i2j)%Gc}  
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国内汇票inland Bill e2*^;&|%  
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跟单汇票documentary bill 95!xTf  
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空头汇票accommodation bill d;;=s=j  
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原始汇票original bill u\E.H5u27  
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改写||换新票据renewed bill +'Ge ?(E4_  
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即期汇票sight bill||bill on demand (~OwO_|3  
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…days after date||…days after date…日后付款 w}1)am&pD  
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…months after date||…months after date…月后付款 sS|zz,y  
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见票后…日付款…days after sight||…days sight d}=p-s.GA  
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见票后…月付款…months after sight||…months sight ?)X@4Jem  

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同组票据set of bills E7<:>Uh  
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单张汇票sola of exchange||sole of exchange 1)R)+`y  
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远期汇票usance bill||bill at usance 4Klfnki  
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长期汇票long bill ?gtkf[0B|  
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短期汇票short bill Lv4=-mWv&0  
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逾期汇票overdue bill 'YG`/@n;  
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宽限日期days of grace YZ>cE
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电汇telegraphic transfer （T.T） wl%1B64  
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邮汇postal order||postal note （Am.）||post office order||money order K)?^
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本票promissory note （P/N） !D3}5A1,  
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押汇负责书||押汇保证书letter of hypothecation 3(:mRb}  
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副保||抵押品||付属担保物collateral security [f0HUbPX  
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担保书trust receipt||letter of indemnity co3 ,8\N0  
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承兑||认付acceptance k%g xY% 0  
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单张承兑general acceptance d_+8=nh3  
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有条件承兑qualified acceptance /wE_eK.  
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附条件认付conditional acceptance >@U<?
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部分认付partial acceptance   gKN_~{{OD