[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。   cG%ttfq\  
会计报表statement of account g8+w?Zn}  
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往来帐目account current -w41Bvz0  
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现在往来帐||存款额current accout |7IlYy&:  
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销货帐account sales *SkUkqP9z  
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共同计算帐项joint account 7?6?`no~JJ  
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未决帐项outstanding account \'( @{  
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贷方帐项credit account||creditor account z-G|EAON"/  
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借方帐项debit account||debtor account %gd=d0vm  
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应付帐||应付未付帐account payable $[VeZ-  
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应收帐||应收未收帐account receivable 4!lbwqo  
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新交易||新帐new account t1HUp dHY  
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未决帐||老帐old account *(ex:1sW  
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现金帐cash account b?-%Uzp<  
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流水帐running account uR"srn;^  
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暂记帐||未定帐suspense account rtDm<aUh  
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过期帐||延滞帐overdue account||pastdue account !@-j!Ub  
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杂项帐户sundry account 9QJ=?bIC#  
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详细帐单||明细表detail account '9GHmtdO,  
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呆帐bad account >82Q!HaH  
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会计项目title of account N##T1 Qm)  
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会计薄||帐薄account-book yyk[oH-Q  
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营业报告书||损益计算表account of budiness||business report ]*}*zXN/E  
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借贷细帐||交验帐account rendered .EH^1.|v  
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明细帐account stated e@p` -;<  
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与…银行开立一户头to open an account with OjMDxG w  
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与…银行建立交易to keep account with t>&$_CSWK  
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继续记帐to keep account DXKk1u?Tq  
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与…有交易to have an account with /RmLV  
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作成会计帐||有往来帐项to make out an account with L)Un9&4L  
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清算||清理债务to make up an account OD>-^W t;%  
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清洁帐目||与…停止交易to close ones account with "TtK!>!.  
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结帐to close an account 3zWY%(8t4?  
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清理未付款to ask an account||to demand an account aH"tSgi  
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结清差额to balance the account with ^N Et{]x  
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清算to settle an account||to liquidate an account||to square an account EW2e k^  
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审查帐目||监查帐目to audit an account k qwS /s  
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检查帐目to examine an account WHE*NWz>q  
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转入A的帐户to charge the amount to As account )E6m}? H5  
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以计帐方式付款to pay on account dhm;  
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代理某人||为某人on ones account||on account of one P7u5Ykc*  
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为自己计算||独立帐目on ones own account zT_{M qY  
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由某人收益并负风险on ones account and risk||for ones account and risk #exE~@fy-  
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由某人负担for ones account||for account of one : O//A6v  
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按某人指示||列入某人帐户by order and for account of one aYPzN<"%  
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列入5月份帐目for May account l'3NiIX  
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编入某中帐项下to pass to the account of||to place to the account of 6x[gg !;85  
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寄出清算书to send in an account||to send in render an account _Dk;U*2  
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支票薄cheque book 37lmB '~  
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支票陈票人cheque drawer ^$x^JM ]/  
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持票人cheque holder Q>Q$BCD5  
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不记名支票cheque to bearer||bearer cheque 9*,5R,#  
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记名支票||认人支票cheque to order ,"}'NH@  
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到期支票antedated cheque M%B]f2C  
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未到期支票postdated cheque (mza&WF7  
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保付支票certified cheque yil{RfBEr_  
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未获兑现支票，退票returned cheque ,P9B8oIq  
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横线支票crossed cheque BJlF@F#  
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普通横线general crossing y0=BL  
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特别横线special crossing du47la 3  
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空白支票blank cheque 6|9];)  
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失效支票，过期支票stale cheque &=s{ +0  
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普通支票open cheque Zl* HT%-5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9K%E+_7b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3EzI~Zsx  
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支票换现金||兑现to cash a cheque =>BT
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清理票款to clear a cheque KL -8Aj~  
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保证兑现to certify a cheque &uk?1Z#j  
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填写支票数额to fill up a cheque BeplS  
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支票上划线to cross a cheque II[qWs>RG[  
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开发支票to make out a cheque "*TnkFTR  
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签发支票，开立支票to draw a cheque||to issue a cheque h`jtmhoz  
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透支支票to overdraw a cheque 'm-s8]-W  
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背书支票to endorse a cheque -KOE2f  
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请付票款||清付票款to pay a cheque||to honour a cheque 9g "?`_  
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支票退票to dishonour a cheque z^=9 %tLJ  
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拒付支票to refuse a cheque z`{Ld9W  
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拒付支票to stop payment of a cheque =[vT=sHz7  
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提示要求付款to present for payment R%54!f0 %  
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见票即付持票人payable to bearer r@k&1*&  
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支付指定人payable to order FRX'"gIR0  
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已过期||无效out of date||stale >a@-OJ.yOk  
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请给出票人R/D||refer to drawer IQY\L@"  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =d&  
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文字与数字不一致words and figures differ *|ubH?71%Y  
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支票 #.#T+B+9  
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时间已过account closed -=QA{n  
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更改处应加盖印章alterations require initials $oe:km1-D  
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时间已过effects not cleared i|y8n7c  
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停止付款payment stopped ~UEft  
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支票毁损cheque mutilated %9uLxC;  
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汇款||寄钱to remit||to send money IBo)fE\O  
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寄票供取款||支票支付to send a cheque for payment q`{crY30  
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寄款人a remitter _2R;@[f2  
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收款人a remittee nc uqo'r  
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国外汇票foreign Bill +Vl\lL -  
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国内汇票inland Bill ?h2!Z{[0b  
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跟单汇票documentary bill 8 '
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空头汇票accommodation bill k?zw4S  
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原始汇票original bill df
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改写||换新票据renewed bill H
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即期汇票sight bill||bill on demand c5Fl:=h  
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…days after date||…days after date…日后付款 XRARgWj  
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…months after date||…months after date…月后付款 >|Yr14?7  
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见票后…日付款…days after sight||…days sight T rK-XTev  
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见票后…月付款…months after sight||…months sight sa6/$  
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同组票据set of bills nbd-f6F6  
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单张汇票sola of exchange||sole of exchange V&e9?5@  
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远期汇票usance bill||bill at usance F{,<6/ayRz  
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长期汇票long bill 'LC-/_g  
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短期汇票short bill ~|CWy  
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逾期汇票overdue bill <?8aM7W7  
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宽限日期days of grace >G#SfE$0  
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电汇telegraphic transfer （T.T） xOY %14%Y  
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邮汇postal order||postal note （Am.）||post office order||money order PPpq"c  
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本票promissory note （P/N） F x4s)(  
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押汇负责书||押汇保证书letter of hypothecation v^0*{7N'  
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副保||抵押品||付属担保物collateral security fex<9'e  
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担保书trust receipt||letter of indemnity j:>_1P/  
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承兑||认付acceptance -xVp}RLT  
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单张承兑general acceptance ye^*Z>|  
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有条件承兑qualified acceptance *DUP$@}k  
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附条件认付conditional acceptance my]t[%Q{  
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部分认付partial acceptance   f`W)Z$fN5