[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。   ~n%~ Z|mMF  
会计报表statement of account zQ9 "i  
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往来帐目account current :S}!i?n  
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现在往来帐||存款额current accout y0cHs|8  
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销货帐account sales /PG+ s6  
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共同计算帐项joint account bqp6cg\p  
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未决帐项outstanding account $ysemDq-a\  
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贷方帐项credit account||creditor account tFt56/4  
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借方帐项debit account||debtor account <+UEM~)  
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应付帐||应付未付帐account payable \"Z^{Y[,;  
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应收帐||应收未收帐account receivable i'9aQi"G  
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新交易||新帐new account Ix @rn  
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未决帐||老帐old account sC >_ulkoa  
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现金帐cash account G2 A#&86J{  
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流水帐running account Yt&Isi +  
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暂记帐||未定帐suspense account xIu#  
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过期帐||延滞帐overdue account||pastdue account MmiC%"7wt  
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杂项帐户sundry account eewhT^  
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详细帐单||明细表detail account VB>KT(n-b  
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呆帐bad account 5)h#NkA\J  
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会计项目title of account #,dNhUV#  
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会计薄||帐薄account-book $ti*I;)h4  
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营业报告书||损益计算表account of budiness||business report J%VcvBaJm  
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借贷细帐||交验帐account rendered 5zk<s`h  
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明细帐account stated 2_S%vA<L  
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与…银行开立一户头to open an account with b\6)whh  
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与…银行建立交易to keep account with 3=[#(p:  
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继续记帐to keep account q%H`/~AYM  
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与…有交易to have an account with "n<rP 3y  
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作成会计帐||有往来帐项to make out an account with ZD$W>'m{F  
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清算||清理债务to make up an account cL+--$L  
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清洁帐目||与…停止交易to close ones account with hMcSB8?  
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结帐to close an account rTJ='<hIy  
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清理未付款to ask an account||to demand an account O"'.n5>:`  
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结清差额to balance the account with d3nx"=Cy0I  
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清算to settle an account||to liquidate an account||to square an account A~2U9f+\  
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审查帐目||监查帐目to audit an account a'NxsByG]s  
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检查帐目to examine an account 0n FEPMO  
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转入A的帐户to charge the amount to As account 98c##NV(7|  
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以计帐方式付款to pay on account -dj9
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account a {4Wg:  
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由某人收益并负风险on ones account and risk||for ones account and risk J|O=w(  
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由某人负担for ones account||for account of one F!>92H~3G  
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按某人指示||列入某人帐户by order and for account of one P#8+GN+bF  
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列入5月份帐目for May account UQ7E7yY#  
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编入某中帐项下to pass to the account of||to place to the account of N7wKaezE  
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寄出清算书to send in an account||to send in render an account  L+=pEk_  
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支票薄cheque book =&!L&M<<  
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支票陈票人cheque drawer l[,RA?i {  
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持票人cheque holder `wMHjcUP  
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不记名支票cheque to bearer||bearer cheque +A!E 6+'  
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记名支票||认人支票cheque to order {hNvCk  
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到期支票antedated cheque j "^V?e5  
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未到期支票postdated cheque (b*PDhl`+  
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保付支票certified cheque 2VZdtz  
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未获兑现支票，退票returned cheque Qm >x?  
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横线支票crossed cheque qb[UA5S\`  
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普通横线general crossing U?[_ d  
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特别横线special crossing <aPbKDF~V  
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空白支票blank cheque 5L!cS+QNU  
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失效支票，过期支票stale cheque ]}za
 
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普通支票open cheque o]jPG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges brpsZU  
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支票换现金||兑现to cash a cheque EG &97lb  
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清理票款to clear a cheque oj'a%mx  
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保证兑现to certify a cheque O`rKxP  
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填写支票数额to fill up a cheque H-g CY|W  
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支票上划线to cross a cheque t"Tv(W?_  
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开发支票to make out a cheque E/:mO~1< c  
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签发支票，开立支票to draw a cheque||to issue a cheque RO!em~{D*  
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透支支票to overdraw a cheque Tfow_t}\  
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背书支票to endorse a cheque r Y#^C  
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请付票款||清付票款to pay a cheque||to honour a cheque ?? 2x*l1  
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支票退票to dishonour a cheque 1{Kv  
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拒付支票to refuse a cheque u_*DS-  
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拒付支票to stop payment of a cheque my+2@ln  
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提示要求付款to present for payment GC3WB4iY@U  
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见票即付持票人payable to bearer YW7Pimks  
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支付指定人payable to order yLgv< %8f  
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已过期||无效out of date||stale N_liKhq  
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请给出票人R/D||refer to drawer FnWN]9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0?Bv zfb  
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文字与数字不一致words and figures differ ep)O|_=  
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支票 #t<  
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时间已过account closed bZlKy`Z  
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时间已过effects not cleared [79iC$8B|  
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停止付款payment stopped ~v6]6+   
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支票毁损cheque mutilated Q" G;L  
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汇款||寄钱to remit||to send money W|(U}PrC  
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寄票供取款||支票支付to send a cheque for payment Eg(.L,dj  
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寄款人a remitter `Sal-|[Cv[  
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收款人a remittee p:zRgwcn  
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国外汇票foreign Bill PZihC  
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国内汇票inland Bill :6J&%n  
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跟单汇票documentary bill }H:wgy`  
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空头汇票accommodation bill r7FpR!  
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原始汇票original bill vZ1?4hG  
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改写||换新票据renewed bill n(W&GSj|u9  
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即期汇票sight bill||bill on demand /[!<rhY  
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…days after date||…days after date…日后付款 S6Y:Z0  
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…months after date||…months after date…月后付款 MRg Ozg  
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见票后…日付款…days after sight||…days sight [SD mdr1T$  
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见票后…月付款…months after sight||…months sight f8ZuG !U  
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同组票据set of bills 3Yo)K  
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单张汇票sola of exchange||sole of exchange LzDRyL  
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远期汇票usance bill||bill at usance ,Xr`tQ<@  
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长期汇票long bill +25=u|#4r  
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短期汇票short bill NCY2^  
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逾期汇票overdue bill R$66F>Jz^  
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宽限日期days of grace .<Jv=  
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电汇telegraphic transfer （T.T） |
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邮汇postal order||postal note （Am.）||post office order||money order Pf<yLT]  
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本票promissory note （P/N） mlCg&fnDB  
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押汇负责书||押汇保证书letter of hypothecation #HW< @E  
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副保||抵押品||付属担保物collateral security }S3 oX$  
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担保书trust receipt||letter of indemnity E/*&'Osq  
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承兑||认付acceptance IGT9}24  
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单张承兑general acceptance V=% ;5/  
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有条件承兑qualified acceptance uwr7 .\7  
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附条件认付conditional acceptance q<!-Anc  
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部分认付partial acceptance   9=3DYCk/