[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。   y'pG'"U]_  
会计报表statement of account J)g(Nw,O  
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往来帐目account current /h2`?~k+  
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现在往来帐||存款额current accout 9@vY(k k  
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销货帐account sales +%gh?  
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共同计算帐项joint account ]m}>/2oSs  
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未决帐项outstanding account NU 6P  
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贷方帐项credit account||creditor account T\cdtjk  
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借方帐项debit account||debtor account !EKF^n6  
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应付帐||应付未付帐account payable Jn:GqO  
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应收帐||应收未收帐account receivable oEi+S)_  
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新交易||新帐new account zizrc.g/Yg  
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未决帐||老帐old account a!>AhOk.  
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现金帐cash account )I5f`r=Ry  
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流水帐running account b8`O7@ar  
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暂记帐||未定帐suspense account $%!]tNGS  
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过期帐||延滞帐overdue account||pastdue account 7, O_'T &  
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杂项帐户sundry account xOEj+ %M  
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详细帐单||明细表detail account [Si`pPvl  
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呆帐bad account i5:fn@&  
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会计项目title of account j1>1vD-`T  
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会计薄||帐薄account-book %/~Sq?f-9@  
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营业报告书||损益计算表account of budiness||business report 6$`8y,TMSt  
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借贷细帐||交验帐account rendered k`xPf\^tf  
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明细帐account stated CSIW|R@   
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与…银行开立一户头to open an account with EtKy?]i  
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与…银行建立交易to keep account with Pv/$;R%  
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继续记帐to keep account CKy' 8I9  
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与…有交易to have an account with "! m6U#^  
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作成会计帐||有往来帐项to make out an account with 6||zfH  
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清算||清理债务to make up an account Ja"?Pb  
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清洁帐目||与…停止交易to close ones account with e?,n>  
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结帐to close an account [+ Kjun_  
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清理未付款to ask an account||to demand an account g]vo."}5E  
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结清差额to balance the account with #oW"3L{,  
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清算to settle an account||to liquidate an account||to square an account t-B5,,`  
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审查帐目||监查帐目to audit an account h!=h0  
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检查帐目to examine an account M#nlKj<  
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转入A的帐户to charge the amount to As account 5.1z9[z  
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以计帐方式付款to pay on account ysapvQN_6  
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代理某人||为某人on ones account||on account of one &^2SdF  
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为自己计算||独立帐目on ones own account m<H{@ZgN(  
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由某人收益并负风险on ones account and risk||for ones account and risk sYjhQN=Y*  
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由某人负担for ones account||for account of one 8EI 9&L>  
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按某人指示||列入某人帐户by order and for account of one h PL]B_<  
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列入5月份帐目for May account \?pyax8  
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编入某中帐项下to pass to the account of||to place to the account of ak7kb75o  
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寄出清算书to send in an account||to send in render an account Q_U.J0  
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支票薄cheque book _
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支票陈票人cheque drawer ]I[~0PCSX  
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持票人cheque holder <%HRs>4  
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不记名支票cheque to bearer||bearer cheque U}LW8886  
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记名支票||认人支票cheque to order H_X^)\oJ  
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到期支票antedated cheque |'q%9#  
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未到期支票postdated cheque Ho>Np&  
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保付支票certified cheque u= NLR\  
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未获兑现支票，退票returned cheque U[@y8yN6M  
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横线支票crossed cheque Mfj82rHg  
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普通横线general crossing !sb r!Qt  
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特别横线special crossing ;2p+i/sVj  
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空白支票blank cheque Y;"k5+ q  
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失效支票，过期支票stale cheque c0qp-=^&.  
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普通支票open cheque /Mqhx_)>A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Gv:~P_vBH[  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0j.K?]f)h  
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支票换现金||兑现to cash a cheque %6UF%dbYH`  
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清理票款to clear a cheque {]0e=#hw  
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保证兑现to certify a cheque p0+^wXi)  
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填写支票数额to fill up a cheque 1F@k9[d~  
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支票上划线to cross a cheque }9~^}99}  
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开发支票to make out a cheque 0> f!S` *  
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签发支票，开立支票to draw a cheque||to issue a cheque i+_LKHQN  
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透支支票to overdraw a cheque  T]#V  
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背书支票to endorse a cheque  bGRt  
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请付票款||清付票款to pay a cheque||to honour a cheque %)ho<z:7U  
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支票退票to dishonour a cheque 04a ^jjc  
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拒付支票to refuse a cheque _;lw,;ftA  
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拒付支票to stop payment of a cheque Q&9
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提示要求付款to present for payment 9shfy4?k  
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见票即付持票人payable to bearer sI ,!+  
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支付指定人payable to order O-iE0t  
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已过期||无效out of date||stale .)Tj}Im2p  
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请给出票人R/D||refer to drawer WT *"V<Z  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iFI74COam  
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文字与数字不一致words and figures differ (?FH`<  
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支票 NvK9L.K  
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时间已过account closed FU`(mQ*Yd  
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更改处应加盖印章alterations require initials cNll??j  
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时间已过effects not cleared ^2+Ex+  
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停止付款payment stopped [4KQcmJc#  

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支票毁损cheque mutilated "Ih3  
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汇款||寄钱to remit||to send money !j~wAdHk  
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寄票供取款||支票支付to send a cheque for payment nz 10/nw  
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寄款人a remitter manw;`Q  
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收款人a remittee U1`5P!ov  
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国外汇票foreign Bill bWyimr&B  
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国内汇票inland Bill Y:*% [\R  
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跟单汇票documentary bill KpN]9d   

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空头汇票accommodation bill >Eh U{@Y  
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原始汇票original bill |n_
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改写||换新票据renewed bill t{;2$z
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即期汇票sight bill||bill on demand ?K$&|w%{3  
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…days after date||…days after date…日后付款 8Qi)E1n  
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…months after date||…months after date…月后付款 r8"2C#  
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见票后…日付款…days after sight||…days sight 2poo@] M/  
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见票后…月付款…months after sight||…months sight @ x `X|>&  
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同组票据set of bills l8~(bq1  
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单张汇票sola of exchange||sole of exchange yPE3Awh5  
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远期汇票usance bill||bill at usance !-MY<'  
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长期汇票long bill /<_!Gz.@uG  
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短期汇票short bill U/'l"N[  
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逾期汇票overdue bill N3$1f$`  
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宽限日期days of grace 'v^Vg  
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电汇telegraphic transfer （T.T） *rTg>)  
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邮汇postal order||postal note （Am.）||post office order||money order L ~'98C  
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本票promissory note （P/N） CN
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押汇负责书||押汇保证书letter of hypothecation U',C-56z  
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副保||抵押品||付属担保物collateral security _cvX$(Sg  
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担保书trust receipt||letter of indemnity "a].v 8l!  
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承兑||认付acceptance z=KDkpV  
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单张承兑general acceptance q;bw}4  
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有条件承兑qualified acceptance /i8OyRpSyk  
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附条件认付conditional acceptance Pw<'rN8''  
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部分认付partial acceptance   FWJ**J