[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。   }Z6/b _kV  
会计报表statement of account ~-6;h.x=  
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往来帐目account current m^7p
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现在往来帐||存款额current accout ^c5(MR7LD  
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销货帐account sales _,}Ye,(^=  
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共同计算帐项joint account +a|4XyN  
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未决帐项outstanding account Ort\J~O  
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贷方帐项credit account||creditor account ^Z!W3q Q  
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借方帐项debit account||debtor account zQ[m
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应付帐||应付未付帐account payable __9673y  
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应收帐||应收未收帐account receivable gO5;hd[l  
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新交易||新帐new account y`BLIEI  
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未决帐||老帐old account NE! Xt<A  
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现金帐cash account L}9@kjW  
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流水帐running account j7W_%Yk|E  
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暂记帐||未定帐suspense account oqE -q\!H  
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过期帐||延滞帐overdue account||pastdue account ?{[H+hzz0  
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杂项帐户sundry account FYj3! H  
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详细帐单||明细表detail account Vs"Z9p$U  
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呆帐bad account GwvxX&P  
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会计项目title of account .UDZW*  
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会计薄||帐薄account-book 9O)>>1}*S  
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营业报告书||损益计算表account of budiness||business report ]uZH  0  
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借贷细帐||交验帐account rendered 9W8Dp?:  
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明细帐account stated :Y'nye3:  
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与…银行开立一户头to open an account with i6-K!  
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与…银行建立交易to keep account with v:>P;\]r9M  
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继续记帐to keep account ^>"?!lv  
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与…有交易to have an account with BE2{qO{  
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作成会计帐||有往来帐项to make out an account with ~!;3W!@(E  
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清算||清理债务to make up an account usA!MMH4  
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清洁帐目||与…停止交易to close ones account with 4D13K.h`O  
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结帐to close an account `#ztp)&  
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清理未付款to ask an account||to demand an account OrBFe *2y  
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结清差额to balance the account with vEsSqzc  
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清算to settle an account||to liquidate an account||to square an account EkX6> mo  
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审查帐目||监查帐目to audit an account krA))cP  
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检查帐目to examine an account #5D+XBT  
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转入A的帐户to charge the amount to As account 5*AKl< Jl  
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以计帐方式付款to pay on account ( ~>Q2DS  
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代理某人||为某人on ones account||on account of one 5 %Gf?LyO  
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为自己计算||独立帐目on ones own account 
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由某人收益并负风险on ones account and risk||for ones account and risk ks D1NB;9  
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由某人负担for ones account||for account of one 7%"7Rb^@  
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按某人指示||列入某人帐户by order and for account of one w C"%b#(}  
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列入5月份帐目for May account ;\+0H$  
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编入某中帐项下to pass to the account of||to place to the account of cmI#R1\  
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寄出清算书to send in an account||to send in render an account "Ycd$`{Vgt  
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支票薄cheque book -::%9D}P|  
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支票陈票人cheque drawer ~py0Vx,F  
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持票人cheque holder ^<0NIu}  
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不记名支票cheque to bearer||bearer cheque p)xI5,b$9  
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记名支票||认人支票cheque to order rJp6d:M  
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到期支票antedated cheque vp-7>Wj  
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未到期支票postdated cheque Wy*7jB  
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保付支票certified cheque k
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未获兑现支票，退票returned cheque k<zGrq=8J  
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横线支票crossed cheque eZ5}O 0sfp  
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普通横线general crossing ESjJHZoD(  
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特别横线special crossing *jw$d8q2  
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空白支票blank cheque H9Q7({v  
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失效支票，过期支票stale cheque y{Y+2}Dv/  
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普通支票open cheque #IhLpO  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dN\P&"`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^x"c 0R^  
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支票换现金||兑现to cash a cheque b}&7~4zw  
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清理票款to clear a cheque JlDDM %  
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保证兑现to certify a cheque RJ}yf|d-C  
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填写支票数额to fill up a cheque u->@|tEq  
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支票上划线to cross a cheque ?F87C[o  
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开发支票to make out a cheque o~o6S=4,}  
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签发支票，开立支票to draw a cheque||to issue a cheque 9 yW~79n  
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透支支票to overdraw a cheque tFvgvx\:  
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背书支票to endorse a cheque <=m 30{;f  
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请付票款||清付票款to pay a cheque||to honour a cheque $d2kHT  
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支票退票to dishonour a cheque ^x_ >r6  
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拒付支票to refuse a cheque N /sEec  
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拒付支票to stop payment of a cheque J@k
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提示要求付款to present for payment Tsm1C#6 Y*  
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见票即付持票人payable to bearer ^o $W  
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支付指定人payable to order i!S
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已过期||无效out of date||stale :u>W&D  
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请给出票人R/D||refer to drawer W>p\O9BG  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |`_ <@b  
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文字与数字不一致words and figures differ j}|N^A_ S  
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支票 X+`ddX  
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时间已过account closed \3%W_vU_  
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更改处应加盖印章alterations require initials #2Ac  
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时间已过effects not cleared 'fS?xDs-v  
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停止付款payment stopped fzLANya  
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支票毁损cheque mutilated tW:W&|q  
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汇款||寄钱to remit||to send money OfD@\;L  
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寄票供取款||支票支付to send a cheque for payment w>v5oy8s-  
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寄款人a remitter I_:t}3s  
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收款人a remittee 1T!cc%ah  
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国外汇票foreign Bill cE^kpnVq|<  
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国内汇票inland Bill {*sGhGwr  
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跟单汇票documentary bill W5pn;u- sz  
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空头汇票accommodation bill S<V-ZV&_:U  
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原始汇票original bill T
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改写||换新票据renewed bill >Q&CgGpW$  
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即期汇票sight bill||bill on demand ?'Cb-C_  
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…days after date||…days after date…日后付款 [@ ILc*2O  
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…months after date||…months after date…月后付款 !-7_ +v>  
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见票后…日付款…days after sight||…days sight ~H7!MC~K  
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见票后…月付款…months after sight||…months sight { E^U6@  
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同组票据set of bills 2R\ +}  
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单张汇票sola of exchange||sole of exchange  e#1.T  
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远期汇票usance bill||bill at usance )Z("O[  
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长期汇票long bill F.68
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短期汇票short bill C!5I?z&  
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逾期汇票overdue bill eSn$k:\W  
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宽限日期days of grace &8n?  
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电汇telegraphic transfer （T.T） w:Ra7ExP  
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邮汇postal order||postal note （Am.）||post office order||money order 4vLw?_".  
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本票promissory note （P/N） e^8BV;+c  
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押汇负责书||押汇保证书letter of hypothecation Y&5.9 s@'  
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副保||抵押品||付属担保物collateral security WL1\y|  
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担保书trust receipt||letter of indemnity <h@]Ri  
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承兑||认付acceptance #q;z8 @  
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单张承兑general acceptance Ha)np  
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有条件承兑qualified acceptance kC`Rd:5  
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附条件认付conditional acceptance 0>FE %  
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部分认付partial acceptance   CN\=9Rvs