[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。   YU'E@t5  
会计报表statement of account 2fd{hJDq;5  
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往来帐目account current <>rn eHl8  
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现在往来帐||存款额current accout Qp3_f8  
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销货帐account sales |@d\S[~^G  
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共同计算帐项joint account _-g&PXH  
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未决帐项outstanding account (f"4,b^]  
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贷方帐项credit account||creditor account MQ8J<A Pf-  
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借方帐项debit account||debtor account "4{r6[dn  
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应付帐||应付未付帐account payable T6=u P)!K  
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应收帐||应收未收帐account receivable oUlVI*~ND  
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新交易||新帐new account utV_ W&  
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未决帐||老帐old account A.w.rVDD  
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现金帐cash account
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流水帐running account TB31- ()  
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暂记帐||未定帐suspense account rYk0 ak  
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过期帐||延滞帐overdue account||pastdue account V
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杂项帐户sundry account ftSW (og  
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详细帐单||明细表detail account F8ulkcD  
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呆帐bad account ;n;p@Uu[ b  
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会计项目title of account ?e?!3Bx;EM  
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会计薄||帐薄account-book K(|}dl:  
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营业报告书||损益计算表account of budiness||business report }6ldjCT/,  
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借贷细帐||交验帐account rendered NxILRKwO  
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明细帐account stated fN2lLn9/u  
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与…银行开立一户头to open an account with :23P!^Y  
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与…银行建立交易to keep account with l+b~KU7~l  
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继续记帐to keep account % l%HHT  
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与…有交易to have an account with jb)ZLA;L_c  
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作成会计帐||有往来帐项to make out an account with V~ _>U}  
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清算||清理债务to make up an account -n;}n:wL  
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清洁帐目||与…停止交易to close ones account with Bbp|!+KP{(  
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结帐to close an account T^q 0'#/  
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清理未付款to ask an account||to demand an account BJ0?kX@  
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结清差额to balance the account with )`} :8y?  
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清算to settle an account||to liquidate an account||to square an account y?# Loe  
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审查帐目||监查帐目to audit an account {>;R?TG]$  
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检查帐目to examine an account -']56o_sQ/  
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转入A的帐户to charge the amount to As account mBC+6(5V  
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以计帐方式付款to pay on account 'ig'cRD6N  
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代理某人||为某人on ones account||on account of one U<-D(J
  
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为自己计算||独立帐目on ones own account F&Hrk|a  
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由某人收益并负风险on ones account and risk||for ones account and risk ::F|8  
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由某人负担for ones account||for account of one cS+>J@L  
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按某人指示||列入某人帐户by order and for account of one %K QQ,{ b  
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列入5月份帐目for May account *9i{,I@  
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编入某中帐项下to pass to the account of||to place to the account of E~:x(5'%d  
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寄出清算书to send in an account||to send in render an account sNwI0o  
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支票薄cheque book 4Z,!zFS$`  
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支票陈票人cheque drawer gzg_>2Sj  
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持票人cheque holder <d_!mKw  
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不记名支票cheque to bearer||bearer cheque &! ?eL  
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记名支票||认人支票cheque to order 8&aq/4:q0  
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到期支票antedated cheque ?I@
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未到期支票postdated cheque @|%2f@h  
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保付支票certified cheque
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未获兑现支票，退票returned cheque `^y7f  
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横线支票crossed cheque u-5{U -^_  
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普通横线general crossing N'`A?&2ru  
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特别横线special crossing #?9;uy<j.q  
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空白支票blank cheque 'ub@]ru|  
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失效支票，过期支票stale cheque e;}7G  
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普通支票open cheque ah+iZ}E%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _8_R 1s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges P! #[mio  
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支票换现金||兑现to cash a cheque =mp;.k95  
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清理票款to clear a cheque FSW_<%  
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保证兑现to certify a cheque XXn67sF/  
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填写支票数额to fill up a cheque MC.)2B7  
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支票上划线to cross a cheque UIN<2F_  
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开发支票to make out a cheque mQ26K~  
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签发支票，开立支票to draw a cheque||to issue a cheque hVAn>_(  
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透支支票to overdraw a cheque ""F5z,'  
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背书支票to endorse a cheque ']z{{UNUN  
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请付票款||清付票款to pay a cheque||to honour a cheque 9YQb&  
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支票退票to dishonour a cheque V0.vQ/  
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拒付支票to refuse a cheque 1 A !bE  
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拒付支票to stop payment of a cheque pF:$  ko  
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提示要求付款to present for payment lN?qp'%H`  
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见票即付持票人payable to bearer \lf;P?M^  
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支付指定人payable to order ukfQe }I  
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已过期||无效out of date||stale )c83/= <v  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (Hz^)5(~  
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文字与数字不一致words and figures differ eJVjuG  
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时间已过account closed Ins`l  
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更改处应加盖印章alterations require initials " 4K(jXq|  
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时间已过effects not cleared -MO#]K3<  
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停止付款payment stopped wd^':  
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支票毁损cheque mutilated ;|5F[  
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汇款||寄钱to remit||to send money mpEK (p  
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寄票供取款||支票支付to send a cheque for payment p8H'{f\G  
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寄款人a remitter }wjw:M  
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收款人a remittee qIE9$7*X  
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国外汇票foreign Bill <X^
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国内汇票inland Bill J+DDh=%  
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跟单汇票documentary bill (sTpmQx,b  
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空头汇票accommodation bill ~&_z2|UXp  
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原始汇票original bill Uh4%}-;  
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改写||换新票据renewed bill rgv?gaQ>  
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即期汇票sight bill||bill on demand "1*:JVG  
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…days after date||…days after date…日后付款 (9GWbB?  
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…months after date||…months after date…月后付款 I@~QV@U  
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见票后…日付款…days after sight||…days sight mb3"U"ohs  
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见票后…月付款…months after sight||…months sight F6|]4H.3Q  
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同组票据set of bills LEf^cM=>  
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单张汇票sola of exchange||sole of exchange "| g>'wM*  
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远期汇票usance bill||bill at usance $6 9&O  
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长期汇票long bill UHkMn  
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短期汇票short bill uyWunpT  
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逾期汇票overdue bill -f^tE,
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宽限日期days of grace o#Dk& cH  
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电汇telegraphic transfer （T.T） _<V)-Y  
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邮汇postal order||postal note （Am.）||post office order||money order lb3bm)@:  
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本票promissory note （P/N） : *#-%0  
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押汇负责书||押汇保证书letter of hypothecation )dw'BNz5hT  
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副保||抵押品||付属担保物collateral security Ge@{_  
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担保书trust receipt||letter of indemnity ;JT-kw6l5K  
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承兑||认付acceptance CK@@HSm}l  
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单张承兑general acceptance g$-PR37(  
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有条件承兑qualified acceptance M7~2iU<#  
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附条件认付conditional acceptance "(O>=F&  
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部分认付partial acceptance  
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