[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。   ?u M2|Nk  
会计报表statement of account ,W;2A0A?X  
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往来帐目account current 5A"OL6ty  
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现在往来帐||存款额current accout  jQ?6I1o  
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销货帐account sales Ps7Bt(/  
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共同计算帐项joint account FDO$(&  
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未决帐项outstanding account H!dg(d^  
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贷方帐项credit account||creditor account &p#.m"Oon  
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借方帐项debit account||debtor account g)#neEA J  
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应付帐||应付未付帐account payable 8!{F6DG  
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应收帐||应收未收帐account receivable BliL1"".  
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新交易||新帐new account ^X/[x]UOT@  
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未决帐||老帐old account =tE7XC3X_  
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现金帐cash account Jx8?x#}  
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流水帐running account J2W:Q  
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暂记帐||未定帐suspense account {@c)!%2$  
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过期帐||延滞帐overdue account||pastdue account Oi=c 6n  
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杂项帐户sundry account rmOcA  
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详细帐单||明细表detail account M/X&zr  
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呆帐bad account nmn 8Y V1  
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会计项目title of account m4.IaBn/  
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会计薄||帐薄account-book 7r? s)ZV  
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营业报告书||损益计算表account of budiness||business report %B&y^mZv*\  
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借贷细帐||交验帐account rendered $y\\?  
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明细帐account stated brk>oM;t  
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与…银行开立一户头to open an account with =@F1J7  
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与…银行建立交易to keep account with DM3W99PWA  
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继续记帐to keep account +=v6*%y"V  
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与…有交易to have an account with |;XkU
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作成会计帐||有往来帐项to make out an account with 1'O++j_%y  
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清算||清理债务to make up an account gVM&wo |  
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清洁帐目||与…停止交易to close ones account with q97Z . o  
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结帐to close an account hRU.^Fn#%  
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清理未付款to ask an account||to demand an account PB XRey7>D  
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结清差额to balance the account with `QpkD8  
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清算to settle an account||to liquidate an account||to square an account {yo<19kV@  
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审查帐目||监查帐目to audit an account !^~ ^D<  
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检查帐目to examine an account |ia#Elavo  
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转入A的帐户to charge the amount to As account _,,w>q6K  
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以计帐方式付款to pay on account _#9F@SCA  
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代理某人||为某人on ones account||on account of one Wu}84W"!.V  
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为自己计算||独立帐目on ones own account K~1uR:DR  
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由某人收益并负风险on ones account and risk||for ones account and risk ?@*hU2MTC  
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由某人负担for ones account||for account of one `(2Y%L(r  
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按某人指示||列入某人帐户by order and for account of one _Se0,Uns  
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列入5月份帐目for May account uZ1b_e0SGu  
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编入某中帐项下to pass to the account of||to place to the account of 6Z}8"VJr {  
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寄出清算书to send in an account||to send in render an account *F^t)K2  
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支票薄cheque book h/iL/Q=  
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支票陈票人cheque drawer z^FJ  
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持票人cheque holder >z"\l  
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不记名支票cheque to bearer||bearer cheque T4JG5  
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记名支票||认人支票cheque to order kgv29j?k;  
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到期支票antedated cheque ;"9$LHH*  
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未到期支票postdated cheque 8 U<$u,WS  
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保付支票certified cheque !^x;4@Ejm  
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未获兑现支票，退票returned cheque o]<@E uG  
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横线支票crossed cheque CxV$_J  
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普通横线general crossing (RBB0CE  
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特别横线special crossing )~{8C:  
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空白支票blank cheque (v0i]1ly[  
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失效支票，过期支票stale cheque WxJV zHtR  
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普通支票open cheque (r-8*)Qh8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }PX8#C_P  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges `OHdo$Y9  
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支票换现金||兑现to cash a cheque 2!nz>K  
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清理票款to clear a cheque 0O|l7mCr%I  
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保证兑现to certify a cheque N 8pzs"
 
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填写支票数额to fill up a cheque ^o[(F<q  
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支票上划线to cross a cheque K{`3,U2Wx  
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开发支票to make out a cheque nzl3<Ar  
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签发支票，开立支票to draw a cheque||to issue a cheque %!V=noo  
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透支支票to overdraw a cheque R
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背书支票to endorse a cheque ]3~X!(
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请付票款||清付票款to pay a cheque||to honour a cheque r&O:Bt}x  
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支票退票to dishonour a cheque l1D"*J 2`  
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拒付支票to refuse a cheque 'Q4V(.  
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拒付支票to stop payment of a cheque $6yr:2Xvt  
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提示要求付款to present for payment Yc~c(1VRz  
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见票即付持票人payable to bearer YhJ*(oWL  
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支付指定人payable to order Mf.:y  
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已过期||无效out of date||stale * 57y.](w  
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请给出票人R/D||refer to drawer Jz'8|o;^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q7@ m.w%`  
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文字与数字不一致words and figures differ >
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支票 a]u1_$)  
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时间已过account closed ~R
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时间已过effects not cleared {=GWQn6cc  
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停止付款payment stopped @(_M\>!%M  
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支票毁损cheque mutilated V`MV_zA2  
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汇款||寄钱to remit||to send money HX]pcX^K  
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寄票供取款||支票支付to send a cheque for payment ssy+x;<x,  
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寄款人a remitter l*Iy:j(B  
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收款人a remittee )=)=]|3  
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国外汇票foreign Bill yb(zyGe  
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国内汇票inland Bill mfNYN4Um6  
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跟单汇票documentary bill jBvZ>H+w~  
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空头汇票accommodation bill N 8>;BHBV!  
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原始汇票original bill W~1MeAI  
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改写||换新票据renewed bill G([!(8&2Y  
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即期汇票sight bill||bill on demand m*h, <,}-+  
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…days after date||…days after date…日后付款 J@{yWgLg  
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…months after date||…months after date…月后付款 |xTf:@hgHf  
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见票后…日付款…days after sight||…days sight _J51:pi  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills a$c7d~p$I  
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单张汇票sola of exchange||sole of exchange Zcg=a_  
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远期汇票usance bill||bill at usance %aX<p{EY  
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长期汇票long bill 9-+6Ed^2  
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短期汇票short bill $S$%avRX  
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逾期汇票overdue bill ;o\0:fzr  
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宽限日期days of grace u>(s.4]+  
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电汇telegraphic transfer （T.T） n<7#?X7  
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邮汇postal order||postal note （Am.）||post office order||money order ~K^Z4  
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本票promissory note （P/N） KoQvC=+WI  
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押汇负责书||押汇保证书letter of hypothecation udg;jR-^  
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副保||抵押品||付属担保物collateral security z@VY s  
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担保书trust receipt||letter of indemnity <"CG%RGP  
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承兑||认付acceptance @8@cpm  
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单张承兑general acceptance \rADwZm  
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有条件承兑qualified acceptance )0PUK9  
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附条件认付conditional acceptance ^'
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部分认付partial acceptance   0?SdAF[:z