[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。   ?CZdOl  
会计报表statement of account [}:$yg  
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往来帐目account current /mHqurB  
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现在往来帐||存款额current accout Bwr x*J  
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销货帐account sales j+!v}*I![  
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共同计算帐项joint account E @\e$?*X  
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未决帐项outstanding account 7,MR*TO ,  
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贷方帐项credit account||creditor account D=$)n_F  
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借方帐项debit account||debtor account Kq!3wb;  
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应付帐||应付未付帐account payable Pfhmo $  
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应收帐||应收未收帐account receivable [;N'=]`  
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新交易||新帐new account eEKf|I  
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未决帐||老帐old account ]|@^1we  
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现金帐cash account wL1MENzp*z  
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流水帐running account b>W%t  
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暂记帐||未定帐suspense account #_1`)VS  
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过期帐||延滞帐overdue account||pastdue account .}t e
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杂项帐户sundry account -=="<0c  
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详细帐单||明细表detail account `uFdwO'DD  
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呆帐bad account qM`}{ /i  
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会计项目title of account Y*^[P,+J*}  
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会计薄||帐薄account-book j.Hf/vi`z  
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营业报告书||损益计算表account of budiness||business report xAr\gu  
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借贷细帐||交验帐account rendered M7T5 ~/4  
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明细帐account stated r" y.KD^  
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与…银行开立一户头to open an account with -~1~I e2  
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与…银行建立交易to keep account with }j%5t ~Qa  
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继续记帐to keep account ]/Pn EU[  
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与…有交易to have an account with >Ry01G]_/h  
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作成会计帐||有往来帐项to make out an account with 5+'<R8{:,  
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清算||清理债务to make up an account $i&zex{\  
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清洁帐目||与…停止交易to close ones account with d6O[ @CyP  
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结帐to close an account r p$'L7lrX  
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清理未付款to ask an account||to demand an account jp,4h4C^)  
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结清差额to balance the account with Nb\4 /;#  
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清算to settle an account||to liquidate an account||to square an account l#o  ~W`  
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审查帐目||监查帐目to audit an account ]Ze1s02(  
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检查帐目to examine an account la!~\wpa  
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转入A的帐户to charge the amount to As account {)XTk&"  
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以计帐方式付款to pay on account 0mE 0 j  
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代理某人||为某人on ones account||on account of one ^8WRqQdx  
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为自己计算||独立帐目on ones own account /^ts9:  
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由某人收益并负风险on ones account and risk||for ones account and risk #qki  
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由某人负担for ones account||for account of one Jy)/%p~  
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按某人指示||列入某人帐户by order and for account of one llq<egZpm  
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列入5月份帐目for May account ,1`z"7\W  
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编入某中帐项下to pass to the account of||to place to the account of _ q"Gix  
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寄出清算书to send in an account||to send in render an account 0GLM(JmK  
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支票薄cheque book kh<2BOV  
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支票陈票人cheque drawer PT ~D",k  
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持票人cheque holder (FV >m  
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不记名支票cheque to bearer||bearer cheque SbZ6t$"  
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记名支票||认人支票cheque to order UiWg<_<t  
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到期支票antedated cheque 'w/hw'
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未到期支票postdated cheque nN;u,}e  
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保付支票certified cheque iso4]>LF  
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未获兑现支票，退票returned cheque 'qi}|I  
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横线支票crossed cheque oU|c
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普通横线general crossing !k%#R4*>  
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特别横线special crossing $( )>g>%  
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空白支票blank cheque o K@"f9  
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失效支票，过期支票stale cheque *"kM{*3:v  
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普通支票open cheque pp2~Meg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +V+a4lU14  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F?cK-.  
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支票换现金||兑现to cash a cheque _
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清理票款to clear a cheque f5k6`7Vj]  
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保证兑现to certify a cheque [Yyk0Qv|4  
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填写支票数额to fill up a cheque KgG4*<  
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支票上划线to cross a cheque I|J/F}@p  
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开发支票to make out a cheque ,PZ ge  
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签发支票，开立支票to draw a cheque||to issue a cheque KF/-wZ" 1s  
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透支支票to overdraw a cheque L]Mo;kT<Q  
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背书支票to endorse a cheque !-Y3V"  
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请付票款||清付票款to pay a cheque||to honour a cheque v LZoa-w:  
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支票退票to dishonour a cheque Fx+*S3==%e  
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拒付支票to refuse a cheque TPY}C  
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拒付支票to stop payment of a cheque ]~nKK@Rw  

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提示要求付款to present for payment f9;(C4+  
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见票即付持票人payable to bearer iIogx8[  
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支付指定人payable to order o lxByzTh>  
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已过期||无效out of date||stale )/EO&F  
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请给出票人R/D||refer to drawer +U.I( 83F  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds h=%_Ao
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文字与数字不一致words and figures differ FEVlZ<PW3I  
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支票 (3&?wy_l  
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时间已过account closed s!e3|pGS  
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更改处应加盖印章alterations require initials Rx|;=-8zg  
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时间已过effects not cleared R^e.s -  
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停止付款payment stopped lUiL\~Gq  
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支票毁损cheque mutilated 0,8okAH  
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汇款||寄钱to remit||to send money Y7[jqb1D  
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寄票供取款||支票支付to send a cheque for payment g SAt@2*U2  
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寄款人a remitter k,F6Tx  
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收款人a remittee H1(Uw:V8  
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国外汇票foreign Bill 9v!1V,`j"  
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国内汇票inland Bill \A6B,|@  
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跟单汇票documentary bill Bv%GJ
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空头汇票accommodation bill 1,!(0 5H  
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原始汇票original bill 4^OY C  
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改写||换新票据renewed bill u21EP[[,  
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即期汇票sight bill||bill on demand ^7KH _t8
 
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…days after date||…days after date…日后付款 &wE%<"aRAl  
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…months after date||…months after date…月后付款 \:ak ''  
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见票后…日付款…days after sight||…days sight Gc;{\VU  
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见票后…月付款…months after sight||…months sight P8)=Kbd  
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同组票据set of bills ;Q*or2" !  
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单张汇票sola of exchange||sole of exchange r^a7MHY1  
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远期汇票usance bill||bill at usance `Kr,>sEAM  
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长期汇票long bill #& Rw&  
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短期汇票short bill _JE"{ ;  
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逾期汇票overdue bill $m
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宽限日期days of grace $79=lEn,  
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电汇telegraphic transfer （T.T） @u]rWVy;\[  
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邮汇postal order||postal note （Am.）||post office order||money order )~] (&  
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本票promissory note （P/N） A?%H=>v$  
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押汇负责书||押汇保证书letter of hypothecation fM63+9I)\  
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副保||抵押品||付属担保物collateral security `~Zs0  
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担保书trust receipt||letter of indemnity B$!)YD;  
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承兑||认付acceptance qA$*YI
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单张承兑general acceptance &[/w_|b  
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有条件承兑qualified acceptance JS
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附条件认付conditional acceptance
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部分认付partial acceptance   ?yR&/a