[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。   mt7:`-  
会计报表statement of account wO NQlt  
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往来帐目account current aW5
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现在往来帐||存款额current accout 6h8NrjX  
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销货帐account sales ]
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共同计算帐项joint account 4f5$^uN$qA  
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未决帐项outstanding account .quc i(D  
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贷方帐项credit account||creditor account 6 h):o  
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借方帐项debit account||debtor account !s:|Ddv  
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应付帐||应付未付帐account payable !h\3cs`QU  
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应收帐||应收未收帐account receivable !j@ 8:j0WY  
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新交易||新帐new account 8*ysuL#  
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未决帐||老帐old account &0`L;1R  
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现金帐cash account MDpXth7  
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流水帐running account #S5vX<"9  
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暂记帐||未定帐suspense account !p2&$s"N.  
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过期帐||延滞帐overdue account||pastdue account W0|?R6|  
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杂项帐户sundry account sC j3h  
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详细帐单||明细表detail account LY Kepk  
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呆帐bad account ]=/f`  
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会计项目title of account *KMCU m  
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会计薄||帐薄account-book &lD4-_2J  
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营业报告书||损益计算表account of budiness||business report 4-o$OI>  
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借贷细帐||交验帐account rendered =3@^TW(j  
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明细帐account stated _K8-O>I "  
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与…银行开立一户头to open an account with e='3gzz  
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与…银行建立交易to keep account with `jJb) z3D  
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继续记帐to keep account HLS^Ga,(  
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与…有交易to have an account with 9J<KR#M  

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作成会计帐||有往来帐项to make out an account with '+`
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清算||清理债务to make up an account 7n#0eska,  
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清洁帐目||与…停止交易to close ones account with ?g9Ce eH*  
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结帐to close an account ~ejHA~QC  
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清理未付款to ask an account||to demand an account pxP7yJL`  
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结清差额to balance the account with *@n%K,$v  
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清算to settle an account||to liquidate an account||to square an account 4H{L>e  
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审查帐目||监查帐目to audit an account WWD\EDnS  
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检查帐目to examine an account bE0cW'6r  
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转入A的帐户to charge the amount to As account  16xM
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以计帐方式付款to pay on account @aI`ru+a  
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代理某人||为某人on ones account||on account of one $YFn$.70\  
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为自己计算||独立帐目on ones own account H!HkXm"  
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由某人收益并负风险on ones account and risk||for ones account and risk i $#bg^  
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由某人负担for ones account||for account of one Q_]O[Kx  
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按某人指示||列入某人帐户by order and for account of one !y `wAm>n  
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列入5月份帐目for May account =[3I#s?V  
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编入某中帐项下to pass to the account of||to place to the account of l. !5/\  
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寄出清算书to send in an account||to send in render an account L-",.U*;  
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支票薄cheque book ney6 N@  
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支票陈票人cheque drawer 9g|o17  
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持票人cheque holder ZQZ>{K  
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不记名支票cheque to bearer||bearer cheque t,)` Zu$  
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记名支票||认人支票cheque to order &J,MJ{w6"  
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到期支票antedated cheque f4@>7K]9TA  
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未到期支票postdated cheque Wz`MEyj  
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保付支票certified cheque 7`9J.L&,;  
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未获兑现支票，退票returned cheque 1O"7%Pvw  
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横线支票crossed cheque s,!+wHv_8  
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普通横线general crossing QVA)&k'T,  
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特别横线special crossing Oc8]A=M12  
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空白支票blank cheque !$ItBn/_  
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失效支票，过期支票stale cheque ~<!b}Hv  
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普通支票open cheque aZ"9)RJe  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HIM>%   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z:7X=t=  
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支票换现金||兑现to cash a cheque |O =Fz3)  
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清理票款to clear a cheque \@6PA  
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保证兑现to certify a cheque aM/sD=}  
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填写支票数额to fill up a cheque ;/.ZjTRw  
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支票上划线to cross a cheque ,2h
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开发支票to make out a cheque e+J|se
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签发支票，开立支票to draw a cheque||to issue a cheque :$eg{IXC"  
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透支支票to overdraw a cheque h!#!}|Q'  
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背书支票to endorse a cheque ?Uz7($}  
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请付票款||清付票款to pay a cheque||to honour a cheque X[pk9mh a  
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支票退票to dishonour a cheque T/8*c0mU  
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拒付支票to refuse a cheque 6wV{}K^0  
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拒付支票to stop payment of a cheque bY6y)l  
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提示要求付款to present for payment !wl3}]q  
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见票即付持票人payable to bearer @WuB&uF=d  
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支付指定人payable to order ?cQ  
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已过期||无效out of date||stale Q+4
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请给出票人R/D||refer to drawer wA`A+Z2*?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ,
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文字与数字不一致words and figures differ 2fc8w 3  
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支票 3mWd?!+m=  
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时间已过account closed Q$iGpTL  
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更改处应加盖印章alterations require initials cm]D"GFLY  
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时间已过effects not cleared * wN+Ak q  
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停止付款payment stopped 2S^xqvh  
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支票毁损cheque mutilated ~AuvB4xe~  
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汇款||寄钱to remit||to send money #m9V)1"wB  
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寄票供取款||支票支付to send a cheque for payment ;B`e;B?1Q  
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寄款人a remitter O*oL(dk*8L  
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收款人a remittee FQi"OZHq  
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国外汇票foreign Bill vzaxi;S<  
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国内汇票inland Bill R|t.wawCo  
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跟单汇票documentary bill =KT7ZSTV  
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空头汇票accommodation bill @]*z!>1  
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原始汇票original bill bz H5Lc{%  
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改写||换新票据renewed bill \ox:/-[c\<  
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即期汇票sight bill||bill on demand #_7}O0?c3  
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…days after date||…days after date…日后付款 s'\"%~nF<  
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…months after date||…months after date…月后付款 Kt}dTpVFr  
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见票后…日付款…days after sight||…days sight m/Yi;>I(  
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见票后…月付款…months after sight||…months sight ^@X =v`C  
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同组票据set of bills z8z U3?  
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单张汇票sola of exchange||sole of exchange K q!n`@  
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远期汇票usance bill||bill at usance zP=J5qOZ8  
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长期汇票long bill d\Dxmb]o  
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短期汇票short bill kf5921
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逾期汇票overdue bill yY_]YeeR  
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宽限日期days of grace /[EI0~P  
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电汇telegraphic transfer （T.T） T ,?^J-h^  
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邮汇postal order||postal note （Am.）||post office order||money order SH}O?d\Q:  
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本票promissory note （P/N） l_f"}l  
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押汇负责书||押汇保证书letter of hypothecation [|F.*06SK  
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副保||抵押品||付属担保物collateral security R`$Odplh>  
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担保书trust receipt||letter of indemnity ,[Ytl  
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承兑||认付acceptance "HYK~V  
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单张承兑general acceptance xSLN  
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有条件承兑qualified acceptance 6SidH_&C  
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附条件认付conditional acceptance {(aJrSE<z  
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部分认付partial acceptance   0c`w
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