[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。   yZ?|u57  
会计报表statement of account
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往来帐目account current y4* }E  
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现在往来帐||存款额current accout H^y%Bi&^  
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销货帐account sales QC@nRy8%  
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共同计算帐项joint account y\-f{I   
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未决帐项outstanding account CBaU$`5  
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贷方帐项credit account||creditor account . ] =$((  
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借方帐项debit account||debtor account EC[2rROn\  
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应付帐||应付未付帐account payable i4 BCm/h  
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应收帐||应收未收帐account receivable 1rs`|iX5  
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新交易||新帐new account lwS6"2q  
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未决帐||老帐old account 02g!mJW>}y  
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现金帐cash account dWR0tS6vR`  
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流水帐running account x13t@b  
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暂记帐||未定帐suspense account 6{2LV&T=u  
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过期帐||延滞帐overdue account||pastdue account IyTL|W6  
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杂项帐户sundry account -{z.8p}IW  
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详细帐单||明细表detail account z+ ybtS>pZ  
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呆帐bad account Y02 cX@K6  
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会计项目title of account 9f ,$JjX[  
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会计薄||帐薄account-book j^DoILw  
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营业报告书||损益计算表account of budiness||business report ka_]s:>+  
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借贷细帐||交验帐account rendered w 7Do#Cv  
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明细帐account stated @eQIwz  
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与…银行开立一户头to open an account with %E q}H  
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与…银行建立交易to keep account with  m9My  
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继续记帐to keep account c}9.Or`?  
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与…有交易to have an account with -)%l{@Mr  
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作成会计帐||有往来帐项to make out an account with ~m~<xtoc  
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清算||清理债务to make up an account Obd@#uab  
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清洁帐目||与…停止交易to close ones account with >5Vv6_CI0?  
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结帐to close an account d_CY=DHF%`  
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清理未付款to ask an account||to demand an account 
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结清差额to balance the account with feOX
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清算to settle an account||to liquidate an account||to square an account 29
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审查帐目||监查帐目to audit an account E<u6 js,  
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检查帐目to examine an account sTx23RJ9  
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转入A的帐户to charge the amount to As account &jJj6 +P\  
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以计帐方式付款to pay on account 
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代理某人||为某人on ones account||on account of one [ +w=  
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为自己计算||独立帐目on ones own account no6q3<re  
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由某人收益并负风险on ones account and risk||for ones account and risk {G _ :#cep  
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由某人负担for ones account||for account of one (^x ,  
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按某人指示||列入某人帐户by order and for account of one b #ih=qE  
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列入5月份帐目for May account v/NkG;NWM  
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编入某中帐项下to pass to the account of||to place to the account of g9N_s,3jC  
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寄出清算书to send in an account||to send in render an account Q]n a_'_  
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支票陈票人cheque drawer >m66j2(H*Z  
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持票人cheque holder )21yD1"6  
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不记名支票cheque to bearer||bearer cheque Zt3Y< 3o  
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记名支票||认人支票cheque to order P LH iQ:  
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到期支票antedated cheque SuorCp
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未到期支票postdated cheque JZc"4qf@OT  
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保付支票certified cheque klUW_d-  
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未获兑现支票，退票returned cheque x JXPt m  
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横线支票crossed cheque IRq@~vdt)  
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普通横线general crossing j$%uip{  
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特别横线special crossing B#Q=Fo 6  
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空白支票blank cheque GM{J3O=  
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失效支票，过期支票stale cheque df'xx)kW  
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普通支票open cheque VK ~ OL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0}:wM':G  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q|EE em  
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支票换现金||兑现to cash a cheque ~?BN4ptc  
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清理票款to clear a cheque Qgel^"t]i  
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保证兑现to certify a cheque lY,dy
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填写支票数额to fill up a cheque <-3_tu>l  
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支票上划线to cross a cheque hG8!aJo  
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开发支票to make out a cheque Pv>W`/*_,s  
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签发支票，开立支票to draw a cheque||to issue a cheque ahnQq9  
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透支支票to overdraw a cheque ;n"Nv}<C  
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背书支票to endorse a cheque F6vN{FI  
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请付票款||清付票款to pay a cheque||to honour a cheque W ^MF3  
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支票退票to dishonour a cheque B,f4<  
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拒付支票to refuse a cheque O`pqS\H  
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拒付支票to stop payment of a cheque K:osfd  
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提示要求付款to present for payment y7?n;3U]CS  
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见票即付持票人payable to bearer 2A5R3x=\  
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支付指定人payable to order +li<y`aw0  
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已过期||无效out of date||stale =[7[F)I~O  
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请给出票人R/D||refer to drawer ,'KS:`m!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bGO[P<<  
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文字与数字不一致words and figures differ
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支票 9Ez>srH(  
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时间已过account closed 7jZE(|G-  
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更改处应加盖印章alterations require initials ++HHUM  
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时间已过effects not cleared n.323tNY  
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停止付款payment stopped 'pa>;{  
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支票毁损cheque mutilated kzK4i!}  
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汇款||寄钱to remit||to send money m,u5S=3A{!  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter |UGmIm%  
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收款人a remittee /^F_~.u{  
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国外汇票foreign Bill o:p6[SGd  
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国内汇票inland Bill = u*\P!$  
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跟单汇票documentary bill |#&{`3$CG[  
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空头汇票accommodation bill p}b:(QN~m  
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原始汇票original bill sULCYiT|Hn  
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改写||换新票据renewed bill !4"!PrZDB  
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即期汇票sight bill||bill on demand P0Q]Ds|  
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…days after date||…days after date…日后付款 e[Tu.$f-  
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…months after date||…months after date…月后付款 E`"<t:RzF  
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见票后…日付款…days after sight||…days sight cl`!A2F1G#  
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见票后…月付款…months after sight||…months sight $jc&Tk#  
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同组票据set of bills V5.=08L  
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单张汇票sola of exchange||sole of exchange *om
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远期汇票usance bill||bill at usance &e-MOM2&  
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长期汇票long bill &f;<[_QI=  
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短期汇票short bill "8NhrUX  
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逾期汇票overdue bill (59u<F  
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宽限日期days of grace }Qqi013E L  
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电汇telegraphic transfer （T.T） ri]"a?Rm  
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邮汇postal order||postal note （Am.）||post office order||money order /}ADV2sF  
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本票promissory note （P/N） ^wtr~D|  
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押汇负责书||押汇保证书letter of hypothecation @ uF$m/g  
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副保||抵押品||付属担保物collateral security p bT sn  
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担保书trust receipt||letter of indemnity )
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承兑||认付acceptance 9[9 ZI1*s  
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单张承兑general acceptance #K4lnC2qz  
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有条件承兑qualified acceptance c[6=&  
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附条件认付conditional acceptance 1%^d<%,]  
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部分认付partial acceptance   0\X' a}8Bu