[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。   +Q5O$8i  
会计报表statement of account Ei4^__g\'  
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往来帐目account current ]8p{A#1  
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现在往来帐||存款额current accout g&$=Y7G  
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销货帐account sales /Q1*Vh4  
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共同计算帐项joint account a"vzC$Hxd  
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未决帐项outstanding account .zO^"mXjS  
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贷方帐项credit account||creditor account Vebv!  
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借方帐项debit account||debtor account P6gkbtg  
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应付帐||应付未付帐account payable !M~: #k  
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应收帐||应收未收帐account receivable <XeDJ8 '  
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新交易||新帐new account w S  
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未决帐||老帐old account bQaRl=:[:  
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现金帐cash account n_Qu u
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流水帐running account yX&# rI  
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暂记帐||未定帐suspense account wkt4vE87  
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过期帐||延滞帐overdue account||pastdue account oiyvKMHz7  
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杂项帐户sundry account yCjc5d|tT  
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详细帐单||明细表detail account 8r(Vz  
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呆帐bad account ev&l=(hY  
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会计项目title of account S1r{2s&  
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会计薄||帐薄account-book AG >D,6Y  
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营业报告书||损益计算表account of budiness||business report ]Jz=.F sO  
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借贷细帐||交验帐account rendered X}[1Y3~y  
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明细帐account stated 6UIS4_   
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与…银行开立一户头to open an account with d^'_H>x  
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与…银行建立交易to keep account with ,5 8-h?B0v  
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继续记帐to keep account ZZi9<g1  
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与…有交易to have an account with # l1*#Z  
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作成会计帐||有往来帐项to make out an account with hj= n;,a9  
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清算||清理债务to make up an account ^cdbM
 
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清洁帐目||与…停止交易to close ones account with 6heK8*.T  
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结帐to close an account o<|u4r={s  
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清理未付款to ask an account||to demand an account ;&b=>kPlZ  
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结清差额to balance the account with j;Z hI y  
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清算to settle an account||to liquidate an account||to square an account M7DoAS{6e  
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审查帐目||监查帐目to audit an account Lxa<zy~b  
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检查帐目to examine an account 7CT446
 
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转入A的帐户to charge the amount to As account H8c -/  
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以计帐方式付款to pay on account ud(w0eX  
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代理某人||为某人on ones account||on account of one NS4W!o;"  
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为自己计算||独立帐目on ones own account _hB7;N3  
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由某人收益并负风险on ones account and risk||for ones account and risk bmC{d  
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由某人负担for ones account||for account of one w3Qil[rg
 
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按某人指示||列入某人帐户by order and for account of one G{s q|1  
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列入5月份帐目for May account 5DeAH;  
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编入某中帐项下to pass to the account of||to place to the account of 1`&"U[{  
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寄出清算书to send in an account||to send in render an account gM#]o QOGE  
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支票薄cheque book mvW,nM1Y  
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支票陈票人cheque drawer Rp""&0  
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持票人cheque holder B}p{$g!  
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不记名支票cheque to bearer||bearer cheque k| ,F/:  
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记名支票||认人支票cheque to order 9rhl2E  
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到期支票antedated cheque Wi{ jC?2Q  
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未到期支票postdated cheque -eoXaP{[  
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保付支票certified cheque x.~AvJ  
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未获兑现支票，退票returned cheque EG[Rda  
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横线支票crossed cheque hUGP3ExC*  
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普通横线general crossing _B5v&#h(.  
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特别横线special crossing Dm0Ts~  
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空白支票blank cheque i917d@r(<  
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失效支票，过期支票stale cheque z->[:)c  
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普通支票open cheque V 0M&D,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~SN  *  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :@8N${7`$A  
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支票换现金||兑现to cash a cheque $\A=J  
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清理票款to clear a cheque >`(]&o6<$  
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保证兑现to certify a cheque U8
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填写支票数额to fill up a cheque F2:nL`]b[  
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支票上划线to cross a cheque }@H(z  
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开发支票to make out a cheque sm?V%NX&  
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签发支票，开立支票to draw a cheque||to issue a cheque E YXHxo  
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透支支票to overdraw a cheque aF]cEe  
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背书支票to endorse a cheque p38RgEf  
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请付票款||清付票款to pay a cheque||to honour a cheque 0n-S%e5  
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支票退票to dishonour a cheque 5|_El/G  
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拒付支票to refuse a cheque  ;U<}2M!g  
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拒付支票to stop payment of a cheque K$kI%eGZA  
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提示要求付款to present for payment E@[ZwTnJ  
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见票即付持票人payable to bearer bSgdVP-  
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支付指定人payable to order D7|qFx;]g  
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已过期||无效out of date||stale Q nmv?YXS  
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请给出票人R/D||refer to drawer 5 -2#H?:U  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s~>0<3{5  
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文字与数字不一致words and figures differ k@}g?X`8  
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支票 R4g;-Ci->  
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时间已过account closed aW*8t'm;m'  
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更改处应加盖印章alterations require initials <*[D30<  
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时间已过effects not cleared vocWV/  
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停止付款payment stopped ):Pzsz7  
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支票毁损cheque mutilated VI k]`)#  
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汇款||寄钱to remit||to send money pSdtAv  
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寄票供取款||支票支付to send a cheque for payment su0q 2.  
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寄款人a remitter P2g}G4qf  
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收款人a remittee aSt:G*a"  
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国外汇票foreign Bill #b>D^=NV>)  
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国内汇票inland Bill I78Q8W(5  
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跟单汇票documentary bill HQGH7<=Om  
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空头汇票accommodation bill 8fA8@O}  
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原始汇票original bill 46D_K  
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改写||换新票据renewed bill O #5`mo  
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即期汇票sight bill||bill on demand IHwoG(A~<  
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…days after date||…days after date…日后付款 >6gduD!6I  
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…months after date||…months after date…月后付款 iQvqifDmh  
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见票后…日付款…days after sight||…days sight c/}-pZn<  
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见票后…月付款…months after sight||…months sight Ygc.0VKMR  
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同组票据set of bills 2#@-t{\3-p  
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单张汇票sola of exchange||sole of exchange D 4<,YBvV  
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远期汇票usance bill||bill at usance /;WFRp.  
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长期汇票long bill e7n`fEpO  
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短期汇票short bill h%&2M58:  
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逾期汇票overdue bill (S8hr,%n  
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宽限日期days of grace 7@Xi
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电汇telegraphic transfer （T.T） Tz{-L%*#  
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邮汇postal order||postal note （Am.）||post office order||money order !wIrI/
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本票promissory note （P/N） +m1*ou'K  
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押汇负责书||押汇保证书letter of hypothecation 6f&qtJQ<A  
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副保||抵押品||付属担保物collateral security ):nC&M\W~  
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担保书trust receipt||letter of indemnity ^TAf+C^Ry  
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承兑||认付acceptance ?'^yw C`  
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单张承兑general acceptance P.kf|,8L  
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有条件承兑qualified acceptance @O HsM?nW  
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附条件认付conditional acceptance 2 P9{?Y  
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部分认付partial acceptance   1Wz5I v#Ez