[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。   ,2R7AHk  
会计报表statement of account '@WpJ{]A  
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往来帐目account current XoZw8cY  
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现在往来帐||存款额current accout ~ZN]2}  
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销货帐account sales Q 6)5*o8n  
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共同计算帐项joint account K~MTbdg  
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未决帐项outstanding account eKT'd#o2R  
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贷方帐项credit account||creditor account 2o\GU  
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借方帐项debit account||debtor account -$8M#n,  
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应付帐||应付未付帐account payable /P8`)?f~y  
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应收帐||应收未收帐account receivable 3o>.Z;  
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新交易||新帐new account ,Z"l3~0\  
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未决帐||老帐old account -A\J:2a|  
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现金帐cash account fV`R7m.  
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流水帐running account lYz$~/sd  
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暂记帐||未定帐suspense account wJb\Q  
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过期帐||延滞帐overdue account||pastdue account ;zbF~5e  
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杂项帐户sundry account g!k'tizYD  
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详细帐单||明细表detail account Q\>Kd N{  
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呆帐bad account ^PCshb##  
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会计项目title of account U 9?!|h;7  
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会计薄||帐薄account-book e/?>6'6 5  
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营业报告书||损益计算表account of budiness||business report Dl3Df u8  
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借贷细帐||交验帐account rendered Ou _bM n  
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明细帐account stated K4vl#*qn  
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与…银行开立一户头to open an account with r )cGee  
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与…银行建立交易to keep account with Z[baQO  
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继续记帐to keep account +oY[uF  
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与…有交易to have an account with Tn+6:<OFdO  
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作成会计帐||有往来帐项to make out an account with JDi|]JY  
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清算||清理债务to make up an account \: H&.VQ"  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account I3QK~ V*j)  
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清理未付款to ask an account||to demand an account c|[:vin  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account >&m
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审查帐目||监查帐目to audit an account kAbRXID  
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检查帐目to examine an account xQX,1NbH5  
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转入A的帐户to charge the amount to As account f}g)3+i  
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以计帐方式付款to pay on account 7u]0dHj  
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代理某人||为某人on ones account||on account of one N"MuAUB:K  
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为自己计算||独立帐目on ones own account OI"vC1.5  
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由某人收益并负风险on ones account and risk||for ones account and risk w*[i!i  
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由某人负担for ones account||for account of one L@Fw;G|%'  
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按某人指示||列入某人帐户by order and for account of one 6r/NdI  
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列入5月份帐目for May account v# ab2  
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编入某中帐项下to pass to the account of||to place to the account of /gh=+;{  
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寄出清算书to send in an account||to send in render an account GFasGHAw  
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支票薄cheque book {aP5Mem  
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支票陈票人cheque drawer o %s
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持票人cheque holder pUx~  
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不记名支票cheque to bearer||bearer cheque ?#"rI6  
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记名支票||认人支票cheque to order XB,  2+  
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到期支票antedated cheque i-[ic!RnKj  
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未到期支票postdated cheque ,K=\Y9l3  
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保付支票certified cheque '<_nL8A^  
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未获兑现支票，退票returned cheque Jm&7&si7  
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横线支票crossed cheque !gA<9h  
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普通横线general crossing dPplZ, Y%  
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特别横线special crossing HwTb753  
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空白支票blank cheque 9IJBK  
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失效支票，过期支票stale cheque J%ng8v5ex  
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普通支票open cheque j"6r]nc&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D2N| A  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _9yb5_  
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支票换现金||兑现to cash a cheque E4;vC ?K{  
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清理票款to clear a cheque S -$ L2N  
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保证兑现to certify a cheque .*FBr7rE\  
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填写支票数额to fill up a cheque r{NC
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支票上划线to cross a cheque \S#Mc  
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开发支票to make out a cheque `^FAD   
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签发支票，开立支票to draw a cheque||to issue a cheque +yC]f b  
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透支支票to overdraw a cheque nsf.wHGZ"J  
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背书支票to endorse a cheque )|52B;yZx  
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请付票款||清付票款to pay a cheque||to honour a cheque Ug}dw a  
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支票退票to dishonour a cheque <]
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拒付支票to refuse a cheque n,,hE_  
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拒付支票to stop payment of a cheque RC[mpR;2  
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提示要求付款to present for payment L>trLD1pt  
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见票即付持票人payable to bearer kdq<)>"  
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支付指定人payable to order vk:k~  
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已过期||无效out of date||stale X=1Po|  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds W5)R{w0`GD  
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文字与数字不一致words and figures differ -22
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支票 %&Fsk]T%:  
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时间已过account closed qOqU CRUe:  
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更改处应加盖印章alterations require initials 7Rq|N$y.3  
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时间已过effects not cleared a W9_[#z5  
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停止付款payment stopped %+bw2;a6  
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支票毁损cheque mutilated &_o.:SL|  
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汇款||寄钱to remit||to send money t,IQ|B&0  
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寄票供取款||支票支付to send a cheque for payment "/g\?Nce  
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寄款人a remitter 9NE
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收款人a remittee =}1m.  
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国外汇票foreign Bill @UwDsx&2(t  
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国内汇票inland Bill *V[6ta
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跟单汇票documentary bill @w @SOzS)  
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空头汇票accommodation bill NA{?D
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原始汇票original bill |S.;']t+  
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改写||换新票据renewed bill W_FN*Er  
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即期汇票sight bill||bill on demand i7|sVz=  
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…days after date||…days after date…日后付款 bU {lV<R,  
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…months after date||…months after date…月后付款 MgrJ ;?L  
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见票后…日付款…days after sight||…days sight a8v9j3.  
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见票后…月付款…months after sight||…months sight ^w+)A;?W  
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同组票据set of bills $I4:g.gKpG  
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单张汇票sola of exchange||sole of exchange @*"H{xo.U  
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远期汇票usance bill||bill at usance |N%#;7  
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长期汇票long bill  ie4BE'  
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短期汇票short bill D{G~7P\.  
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逾期汇票overdue bill

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宽限日期days of grace \R
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电汇telegraphic transfer （T.T） /^Ng7Mi!  
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邮汇postal order||postal note （Am.）||post office order||money order _8ubo\M~  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation (MnK \^Y  
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副保||抵押品||付属担保物collateral security $ Fik]TbQp  
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担保书trust receipt||letter of indemnity = @n`5g  
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承兑||认付acceptance IW5N^J  
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单张承兑general acceptance JsV-:J  
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有条件承兑qualified acceptance ?i5=sK\  
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附条件认付conditional acceptance $0P7^4)w:  
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部分认付partial acceptance   <g'0q*qE