[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。   $Ah p4oiE  
会计报表statement of account @ywtL8"1~  
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往来帐目account current aXj UDu7  
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现在往来帐||存款额current accout 1+$F= M~  
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销货帐account sales r2\%/9uO  
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共同计算帐项joint account D%o(HS\E  
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未决帐项outstanding account >I4BysR  
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贷方帐项credit account||creditor account VC/n}7p  
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借方帐项debit account||debtor account QEqYqAGzu|  
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应付帐||应付未付帐account payable rT4Q^t"  
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应收帐||应收未收帐account receivable H.l0kBeG  
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新交易||新帐new account ib(|}7Je  
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未决帐||老帐old account #\X)|p2  
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现金帐cash account I(VqtC:K.  
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流水帐running account Y_n/r D>  
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暂记帐||未定帐suspense account ~\-=q^/!  
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过期帐||延滞帐overdue account||pastdue account U>!TM##1QD  
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杂项帐户sundry account [K
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详细帐单||明细表detail account ? 3D
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呆帐bad account {nSgiqd"28  
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会计项目title of account uu]C;wl  
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会计薄||帐薄account-book bh8GP]*E|  
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营业报告书||损益计算表account of budiness||business report T@vE@D  
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借贷细帐||交验帐account rendered M1P;x._n  
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明细帐account stated M3KK^YRN  
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与…银行开立一户头to open an account with -|#/KKF  
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与…银行建立交易to keep account with B;Z _'.i,d  
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继续记帐to keep account 8M3
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与…有交易to have an account with p `oB._ R  
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作成会计帐||有往来帐项to make out an account with ]EN&EA"<  
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清算||清理债务to make up an account *.$ov<E.  
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清洁帐目||与…停止交易to close ones account with iH>JR[A  
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结帐to close an account o=5hG9dj  
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清理未付款to ask an account||to demand an account \Ff]}4  
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结清差额to balance the account with _{B2z[G}  
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清算to settle an account||to liquidate an account||to square an account g*9&3ov  
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审查帐目||监查帐目to audit an account JO87rG  
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检查帐目to examine an account ~Ty6
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转入A的帐户to charge the amount to As account G
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以计帐方式付款to pay on account BIvz55g  
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代理某人||为某人on ones account||on account of one .= 8Es#  
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为自己计算||独立帐目on ones own account G_5NS<JE"S  
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由某人收益并负风险on ones account and risk||for ones account and risk Gg7ZSB 7  
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由某人负担for ones account||for account of one Rn whkb&&  
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按某人指示||列入某人帐户by order and for account of one _..5G7%#%  
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列入5月份帐目for May account 1`n ZK$  
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编入某中帐项下to pass to the account of||to place to the account of Fg^zz*e  
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寄出清算书to send in an account||to send in render an account l_=kW!l  
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支票薄cheque book  M Xl!  
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支票陈票人cheque drawer 7)3cq}]O  
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持票人cheque holder $U5$*R@jo[  
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不记名支票cheque to bearer||bearer cheque OBp/:]  
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记名支票||认人支票cheque to order - e"XEot~  
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到期支票antedated cheque SxCzI$SGu  
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未到期支票postdated cheque g7W\ &  
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保付支票certified cheque O/R>&8R$  
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未获兑现支票，退票returned cheque 3/hAxd  
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横线支票crossed cheque ?`O Dt]s  
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普通横线general crossing P%Ux-0&  
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特别横线special crossing $/(H%f&  
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空白支票blank cheque way-Q7  
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失效支票，过期支票stale cheque ]H|1quT  
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普通支票open cheque G:rM_q9\u  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *lG$B@;rc|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges o&~z8/?LA  
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支票换现金||兑现to cash a cheque E|G
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清理票款to clear a cheque I>-jKSkwc  
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保证兑现to certify a cheque XfsCu>  
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填写支票数额to fill up a cheque Kr q^|DY  
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支票上划线to cross a cheque }u+R,@ l/  
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开发支票to make out a cheque :({lXGc}4?  
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签发支票，开立支票to draw a cheque||to issue a cheque ?0;b}Xl-  
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透支支票to overdraw a cheque 9 [I ro  
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背书支票to endorse a cheque nQ(#'9  
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请付票款||清付票款to pay a cheque||to honour a cheque 3P\I;xM  
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支票退票to dishonour a cheque Vd1K {rH#  
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拒付支票to refuse a cheque ev guw*u  
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拒付支票to stop payment of a cheque F#<PFT4i  
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提示要求付款to present for payment i ('EBO  
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见票即付持票人payable to bearer V[bc-m  
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支付指定人payable to order 0$_imjZ  
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已过期||无效out of date||stale T8(wzs  
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请给出票人R/D||refer to drawer 0*"j:V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7r<>^j'  
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文字与数字不一致words and figures differ A X#!9-m3  
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支票 MGz> ,c^wW  
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时间已过account closed Tz
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时间已过effects not cleared n6Zx0ad?  
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停止付款payment stopped pd
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支票毁损cheque mutilated M
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汇款||寄钱to remit||to send money EXcjF  

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寄票供取款||支票支付to send a cheque for payment EI.Pk>ZIm  
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寄款人a remitter ]e~^YZOs  
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收款人a remittee [s{:}ZuKc  
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国外汇票foreign Bill Kn$1W=B1.  
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国内汇票inland Bill M9g\/]Io;  
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跟单汇票documentary bill yaLW(@  
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空头汇票accommodation bill aZ>\*1
 
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原始汇票original bill o[[r_v_d  
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改写||换新票据renewed bill x<\D@X^  
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即期汇票sight bill||bill on demand <bZ m  
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…days after date||…days after date…日后付款 u\6]^T6  
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…months after date||…months after date…月后付款 .7gE^  
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见票后…日付款…days after sight||…days sight _6UAeZ*M  
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见票后…月付款…months after sight||…months sight [&qbc#L  
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同组票据set of bills 42>m,fb2[  
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单张汇票sola of exchange||sole of exchange !ObE{2Enf  
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远期汇票usance bill||bill at usance
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长期汇票long bill >U~|R=*  
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短期汇票short bill hygnC`|  
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逾期汇票overdue bill 8_IOJ]:w  
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宽限日期days of grace inBPT~
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电汇telegraphic transfer （T.T） Aa`MK$29F  
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邮汇postal order||postal note （Am.）||post office order||money order Y%/ YFO2vb  
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本票promissory note （P/N） ^RV  
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押汇负责书||押汇保证书letter of hypothecation /esVuz  
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副保||抵押品||付属担保物collateral security CQSpPQA  
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担保书trust receipt||letter of indemnity \TbsoWX  
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承兑||认付acceptance ou'~{-_xd  
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单张承兑general acceptance 6 u-$  
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有条件承兑qualified acceptance KdT[*-  
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附条件认付conditional acceptance }bf=Ntk  
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部分认付partial acceptance   5@`F.F
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