[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。   j; y#[
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会计报表statement of account (HE9V]  
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往来帐目account current [knN:{ l  
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现在往来帐||存款额current accout VAf1" )pC  
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销货帐account sales \BZhf?9U  
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共同计算帐项joint account ?_vakJ )  
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未决帐项outstanding account '~&X wZ&  
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贷方帐项credit account||creditor account cKim-  
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借方帐项debit account||debtor account ahOMCZF|  
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应付帐||应付未付帐account payable DV-;4AxxRq  
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应收帐||应收未收帐account receivable -}=%/|\FG  
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新交易||新帐new account S=nzw-(I  
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未决帐||老帐old account muZ~*kMc  
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现金帐cash account ;YX4:OBqr  
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流水帐running account q
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暂记帐||未定帐suspense account ?1$fJ3  
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过期帐||延滞帐overdue account||pastdue account @reeO=  
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杂项帐户sundry account ``e$AS  
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详细帐单||明细表detail account _DNHc*  
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呆帐bad account F R!? #!  
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会计项目title of account eI:C {0p=  
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会计薄||帐薄account-book o b|BXF  
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营业报告书||损益计算表account of budiness||business report CL}{mEr}  
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借贷细帐||交验帐account rendered {aC!~qR  
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明细帐account stated H0R&2#YD  
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与…银行开立一户头to open an account with 9Q-*@6G  
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与…银行建立交易to keep account with {$^DMANDx  
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继续记帐to keep account ld7v3:M  
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与…有交易to have an account with WJ9cZL  
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作成会计帐||有往来帐项to make out an account with (V%`k'N7f  
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清算||清理债务to make up an account i^!ez5z  
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清洁帐目||与…停止交易to close ones account with xyE1Gw`V  
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结帐to close an account U`x bPQ  
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清理未付款to ask an account||to demand an account 9OfFM9(:  
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结清差额to balance the account with ag4`
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清算to settle an account||to liquidate an account||to square an account l48k<  
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审查帐目||监查帐目to audit an account 9%iFV N'  
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检查帐目to examine an account KIVH!2q;  
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转入A的帐户to charge the amount to As account m$$?icA  
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以计帐方式付款to pay on account 7nHTlI1b  
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代理某人||为某人on ones account||on account of one &4$oudn  
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为自己计算||独立帐目on ones own account X^@[G8
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由某人收益并负风险on ones account and risk||for ones account and risk C/v}^#cLD  
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由某人负担for ones account||for account of one ]i8c\UV\  
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按某人指示||列入某人帐户by order and for account of one ur2!#bU9  
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列入5月份帐目for May account (clU$m+oXX  
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编入某中帐项下to pass to the account of||to place to the account of Xi~9&ed#$i  
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寄出清算书to send in an account||to send in render an account `X+j2TmS  
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支票薄cheque book %N~;{!![p  
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支票陈票人cheque drawer _IYY08&(r  
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持票人cheque holder /Antb6E  
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不记名支票cheque to bearer||bearer cheque 9oq)X[  
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记名支票||认人支票cheque to order hh&Js'd  
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到期支票antedated cheque xzK>Xi?  
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未到期支票postdated cheque sfC@*Y2XT  
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保付支票certified cheque p#M!S2&z  
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未获兑现支票，退票returned cheque 3"B+xbe=  
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横线支票crossed cheque 4[H,3}p9H  
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普通横线general crossing Q=XA"R  
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特别横线special crossing TA9dkYlE/  
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空白支票blank cheque eHROBxH&  
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失效支票，过期支票stale cheque "DzGBu\  
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普通支票open cheque 67,3i~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7ozYq_ $  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [5-!d!a|st  
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支票换现金||兑现to cash a cheque i~ROQMN1  
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清理票款to clear a cheque _4~k3%w\`l  
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保证兑现to certify a cheque UVnrDhd!0  
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填写支票数额to fill up a cheque Mn-<51.%  
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支票上划线to cross a cheque F: f2s:<  
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开发支票to make out a cheque T27:"LVw  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque @F>[DW]O  
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背书支票to endorse a cheque |Tj`qJGVw  
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请付票款||清付票款to pay a cheque||to honour a cheque oM/B.U2a  
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支票退票to dishonour a cheque B/kcb
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拒付支票to refuse a cheque PEMxoe<+  
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拒付支票to stop payment of a cheque H57jBD  
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提示要求付款to present for payment 37.)@  
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见票即付持票人payable to bearer >$d d9|[  
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支付指定人payable to order %Z-Tb
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已过期||无效out of date||stale +_vm\]4  
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请给出票人R/D||refer to drawer B8P@D"u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T%z!+/=&^  
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文字与数字不一致words and figures differ X"]mR7k  
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支票 `UzCq06rJ1  
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时间已过account closed $n_sGr  
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时间已过effects not cleared 8tB{rK,  
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停止付款payment stopped 's%ct}y\J  
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支票毁损cheque mutilated NEjBjLJZ  
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汇款||寄钱to remit||to send money ' !2  
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寄票供取款||支票支付to send a cheque for payment r> D[5B  
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寄款人a remitter ABS BtH ?  
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收款人a remittee 8Gzs  
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国外汇票foreign Bill Ts?>"@  
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国内汇票inland Bill hgMnO J  
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跟单汇票documentary bill -V)5Tr=  
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空头汇票accommodation bill Y3F.hk}O  
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原始汇票original bill [8(9.6f  
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改写||换新票据renewed bill )6S} O* 1  
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即期汇票sight bill||bill on demand 6P[ O8  
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…days after date||…days after date…日后付款 y8 u)Q  
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…months after date||…months after date…月后付款 fP4IOlHkE  
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见票后…日付款…days after sight||…days sight 61;5Y o  
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见票后…月付款…months after sight||…months sight 4BL,/(W] x  
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同组票据set of bills YQd&rkr  
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单张汇票sola of exchange||sole of exchange @ dU3d\!}  
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远期汇票usance bill||bill at usance m9i
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长期汇票long bill G+yz8@  
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短期汇票short bill GM92yi!8  
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逾期汇票overdue bill Q&\ksM  
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宽限日期days of grace yUlQPrNX  
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电汇telegraphic transfer （T.T） r+yLK(<zp  
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邮汇postal order||postal note （Am.）||post office order||money order No+zw%l0E  
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本票promissory note （P/N） j>M%?Tw  
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押汇负责书||押汇保证书letter of hypothecation \OB3gnR  
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副保||抵押品||付属担保物collateral security F`3As 9b:  
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担保书trust receipt||letter of indemnity s2kynQ#a  
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承兑||认付acceptance 14zzWzKx  
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单张承兑general acceptance D.f=!rT7E7  
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有条件承兑qualified acceptance '@P[fSQ  
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附条件认付conditional acceptance *qBZi;1  
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部分认付partial acceptance   xOlkG*3c