[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。   Ow,b^|  
会计报表statement of account ]Hv[IodJ  
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往来帐目account current \i&<s;  
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现在往来帐||存款额current accout 5"H=zJ=r  
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销货帐account sales qqU 64E  
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共同计算帐项joint account \'j|BJ~L f  
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未决帐项outstanding account OZ;*JR:  
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贷方帐项credit account||creditor account Ek}A
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借方帐项debit account||debtor account [Vt\$  
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应付帐||应付未付帐account payable IE~ |iQ?-  
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应收帐||应收未收帐account receivable #$y?v%^  
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新交易||新帐new account  jZ; =so  
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未决帐||老帐old account BsJC0I(  
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现金帐cash account Yz<1 wt7;  
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流水帐running account 8Q+36!  
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暂记帐||未定帐suspense account :eLVC7'  
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过期帐||延滞帐overdue account||pastdue account "C3/T&F  
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杂项帐户sundry account xn|(9#1o  
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详细帐单||明细表detail account L4?IHNB  
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呆帐bad account C"]^Q)aJN  
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会计项目title of account >i-"<&#jG  
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会计薄||帐薄account-book K'I#W lg  
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营业报告书||损益计算表account of budiness||business report EAby?51+  
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借贷细帐||交验帐account rendered Jqi%|,/]N  
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明细帐account stated t@+}8^M  
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与…银行开立一户头to open an account with `x%>8/  
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与…银行建立交易to keep account with Yp2eBgo"  
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继续记帐to keep account -1ub^f
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与…有交易to have an account with d4z/5Oa  
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作成会计帐||有往来帐项to make out an account with #@nezu2  
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清算||清理债务to make up an account >t_6B~x9  
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清洁帐目||与…停止交易to close ones account with uOdl*|T?  
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结帐to close an account cq4Ipe  
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清理未付款to ask an account||to demand an account W#3Q ^Z?  
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结清差额to balance the account with fPW@{~t  
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清算to settle an account||to liquidate an account||to square an account p0<\G  
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审查帐目||监查帐目to audit an account ^eYVWQ'  
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检查帐目to examine an account Czu\RXJR  
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转入A的帐户to charge the amount to As account e(=w(;84  
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以计帐方式付款to pay on account PdtvU-(  
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代理某人||为某人on ones account||on account of one I,@6J(9  
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为自己计算||独立帐目on ones own account >_ 2dvg=U  
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由某人收益并负风险on ones account and risk||for ones account and risk ]G< Vg5  
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由某人负担for ones account||for account of one HYSIN^<oy  
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按某人指示||列入某人帐户by order and for account of one Ob&<]  
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列入5月份帐目for May account -"60d @.  
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编入某中帐项下to pass to the account of||to place to the account of +<3XJ7D  
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寄出清算书to send in an account||to send in render an account 8::$AQL3  
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支票薄cheque book |kV*Jc k  
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支票陈票人cheque drawer  e5*hE  
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持票人cheque holder F Yz
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不记名支票cheque to bearer||bearer cheque P?B;_W+~A.  
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记名支票||认人支票cheque to order RM]M@%,K  
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到期支票antedated cheque sAS:-wp  
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未到期支票postdated cheque Xi,CV[L\  
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保付支票certified cheque 4;]hK!AXS  
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未获兑现支票，退票returned cheque q?DTMKx  
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横线支票crossed cheque -$jEfi4I  
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普通横线general crossing S^>,~R.TX  
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特别横线special crossing dx&'fe*?  
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空白支票blank cheque Nj xoTLI  
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失效支票，过期支票stale cheque r(aLEJ"u?  
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普通支票open cheque Vq5k+3W+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FsV'Cu@!U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !\i\}feb  
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支票换现金||兑现to cash a cheque d`nVc50  
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清理票款to clear a cheque wztA3ZL*W1  
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保证兑现to certify a cheque #H{<gjs]  
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填写支票数额to fill up a cheque ~j5x+yC  
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支票上划线to cross a cheque :Jy'#c  
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开发支票to make out a cheque .k9{Yv0  
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签发支票，开立支票to draw a cheque||to issue a cheque pN9A{v(  
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透支支票to overdraw a cheque T G{k0cdOT  
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背书支票to endorse a cheque wUQw!%?>  
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请付票款||清付票款to pay a cheque||to honour a cheque Q7C;1aO  
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支票退票to dishonour a cheque CI :`<PZ\-  
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拒付支票to refuse a cheque }X_;X_\3;'  
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拒付支票to stop payment of a cheque MJCzo |w  
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提示要求付款to present for payment qYf
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见票即付持票人payable to bearer hf<^/@^tK  
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支付指定人payable to order 5"]~oPK  
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已过期||无效out of date||stale pD2<fP_  
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请给出票人R/D||refer to drawer kR@Yl Yo  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JwRF(1_sM  
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文字与数字不一致words and figures differ ror|R@;y  
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支票 =!UR=Hq  
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时间已过account closed X$\i{p9jw  
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更改处应加盖印章alterations require initials R%H$%cnj  
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时间已过effects not cleared iH2n.M "  
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停止付款payment stopped ^t *x*m8  
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支票毁损cheque mutilated h2;z4  

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汇款||寄钱to remit||to send money }T0K^Oe+eS  
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寄票供取款||支票支付to send a cheque for payment >7U>Yh  
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寄款人a remitter Zx?b<"k  
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收款人a remittee &Rz, J]  
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国外汇票foreign Bill Er:?M_ev  
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国内汇票inland Bill } i)$n(A)K  
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跟单汇票documentary bill N\1/JW+  
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空头汇票accommodation bill nyT[^n  
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原始汇票original bill )3z]f2  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand O'}llo  
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…days after date||…days after date…日后付款 CYB=Uq,  
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…months after date||…months after date…月后付款 de-0?6  
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见票后…日付款…days after sight||…days sight `f'C[a"  
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见票后…月付款…months after sight||…months sight oG_~3Kt  
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同组票据set of bills 9|K*G~J  
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单张汇票sola of exchange||sole of exchange JY4_v>Aob  
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远期汇票usance bill||bill at usance owMuT^x?  
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长期汇票long bill 712=rUI%!  
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短期汇票short bill [n<.fw8$b  
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逾期汇票overdue bill *7vue"I*Z  
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宽限日期days of grace u@"o [e':  
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电汇telegraphic transfer （T.T） |7S:l9;  
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邮汇postal order||postal note （Am.）||post office order||money order kO M-  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation  I_L;T  
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副保||抵押品||付属担保物collateral security h&'J+b  
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担保书trust receipt||letter of indemnity $@4e(Zrmo  
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承兑||认付acceptance 9/QS0  
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单张承兑general acceptance m4\g o  
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有条件承兑qualified acceptance | )S{(#k  
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附条件认付conditional acceptance @YbZ8Uc  
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部分认付partial acceptance   @<%oIE~]F