[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。   p{tK_ZBy]c  
会计报表statement of account jAhP> t:  
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往来帐目account current a)s;dp}T%  
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现在往来帐||存款额current accout /b[2lTC-e  
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销货帐account sales 4_=Ja2v8;`  
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共同计算帐项joint account LBlN2)\@  
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未决帐项outstanding account `wz[='yM  
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贷方帐项credit account||creditor account /f{$I  
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借方帐项debit account||debtor account d IB }_L  
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应付帐||应付未付帐account payable Kx`/\u=/  
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应收帐||应收未收帐account receivable :z"!kzdJ  
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新交易||新帐new account 8/%6@Y"Y*  
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未决帐||老帐old account R[[ ,q:4  
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现金帐cash account q3e8#R)l  
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流水帐running account ^c}J,tZ]  
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暂记帐||未定帐suspense account JgRYljQi2  
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过期帐||延滞帐overdue account||pastdue account 4$6T+i2E   
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杂项帐户sundry account !]` #JAL7  
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详细帐单||明细表detail account Mz]:}qmFA  
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呆帐bad account Y5q3T`xE  
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会计项目title of account siD
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会计薄||帐薄account-book G9P!_7 2  
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营业报告书||损益计算表account of budiness||business report h0vob_Fdl  
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借贷细帐||交验帐account rendered qm*}U3K  
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明细帐account stated :p&! RI(l  
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与…银行开立一户头to open an account with w9RS)l2FQ  
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与…银行建立交易to keep account with 2 !" XzdD  
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继续记帐to keep account Il@Y|hK  
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与…有交易to have an account with l%z<(L5  
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作成会计帐||有往来帐项to make out an account with P #F=c34u  
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清算||清理债务to make up an account @;xMs8@  
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清洁帐目||与…停止交易to close ones account with pu!dqF<  
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结帐to close an account R8L_J6Kpa  
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清理未付款to ask an account||to demand an account X.K<4N0A9J  
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结清差额to balance the account with Giq=*D+  
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清算to settle an account||to liquidate an account||to square an account kpbm4t  
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审查帐目||监查帐目to audit an account 2Nxm@B` {  
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检查帐目to examine an account )5%C3/Dl!  
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转入A的帐户to charge the amount to As account %xlqF<  
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以计帐方式付款to pay on account >vrxP8_  
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代理某人||为某人on ones account||on account of one wOQ# N++
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为自己计算||独立帐目on ones own account =5D nR  
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由某人收益并负风险on ones account and risk||for ones account and risk =O _ z(  
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由某人负担for ones account||for account of one V~G Wl1#7  
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按某人指示||列入某人帐户by order and for account of one O_$dI*RK  
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列入5月份帐目for May account :"6q,W  
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编入某中帐项下to pass to the account of||to place to the account of `=#01YX[0  
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寄出清算书to send in an account||to send in render an account U(&oj e  
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支票薄cheque book =1h9rlFj"D  
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支票陈票人cheque drawer d;tkJ2@NO  
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持票人cheque holder {P8[X@Lu  
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不记名支票cheque to bearer||bearer cheque Gx?+9CV  
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记名支票||认人支票cheque to order g}&hl"j  
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到期支票antedated cheque HDM<w+ZxX  
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未到期支票postdated cheque gOT+%Ab{_  
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保付支票certified cheque 5yh/0i5|  
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未获兑现支票，退票returned cheque #)+- lP e  
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横线支票crossed cheque !2Dy_U=  
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普通横线general crossing BO
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特别横线special crossing )!9Ifk 0KH  
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空白支票blank cheque *#>F.#9  
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失效支票，过期支票stale cheque \v@({nB8  
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普通支票open cheque z,;;=V6 j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount AWr}"r?s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =?@Q-(bp  
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支票换现金||兑现to cash a cheque *}b]rjsj  
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清理票款to clear a cheque Ry;$^.7%  
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保证兑现to certify a cheque Go\VfLLw  
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填写支票数额to fill up a cheque =6%|?5G  
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支票上划线to cross a cheque 9G+f/ k ,P  
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开发支票to make out a cheque t iQ;#p7%  
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签发支票，开立支票to draw a cheque||to issue a cheque S)\8|ym6!  
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透支支票to overdraw a cheque 66:ALFwd7  
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背书支票to endorse a cheque )^;DGzG  
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请付票款||清付票款to pay a cheque||to honour a cheque NrJzVGeS  
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支票退票to dishonour a cheque }C6@c1myq-  
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拒付支票to refuse a cheque k$[{n'\@  
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拒付支票to stop payment of a cheque [%8@DC'  
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提示要求付款to present for payment l1-HO  
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见票即付持票人payable to bearer 'DAltr<  
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支付指定人payable to order @-6?i)  
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已过期||无效out of date||stale TETsg5#  
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请给出票人R/D||refer to drawer oh&Y<d0  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds U42\.V0  
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文字与数字不一致words and figures differ C4_t_N  
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支票 cEi<}9r  
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时间已过account closed '3%*U*I  
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时间已过effects not cleared }rxFS <j  
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停止付款payment stopped 2$Y3[$  
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支票毁损cheque mutilated fW[.r==Kf  
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汇款||寄钱to remit||to send money V,'FlU  
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寄票供取款||支票支付to send a cheque for payment iy9VruT<x  
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寄款人a remitter pb=HVjW<  
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收款人a remittee {&b-}f"m  
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国外汇票foreign Bill 1 pYsjo~  
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国内汇票inland Bill -hm9sNox  
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跟单汇票documentary bill Kjvs@~6t  
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空头汇票accommodation bill RH1U_gp4 ]  
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原始汇票original bill Y-?51g[u  
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改写||换新票据renewed bill qRWJ-T:!F  
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即期汇票sight bill||bill on demand q rOB_Nz  
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…days after date||…days after date…日后付款 E%KC'TN^D  
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…months after date||…months after date…月后付款 4j2~"K  
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见票后…日付款…days after sight||…days sight qLU15cOM  
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见票后…月付款…months after sight||…months sight 8kKRx  
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同组票据set of bills f4qS OVv
 
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单张汇票sola of exchange||sole of exchange #h}
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远期汇票usance bill||bill at usance _%C_uBLi  
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长期汇票long bill !M#?kKj  
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短期汇票short bill woC FN1W  
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逾期汇票overdue bill T/X?ZK(T  
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宽限日期days of grace {g23[$X]N  
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电汇telegraphic transfer （T.T） v{\n^|=])  
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邮汇postal order||postal note （Am.）||post office order||money order 'IqK M  
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本票promissory note （P/N） v\r7.l:hf  
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押汇负责书||押汇保证书letter of hypothecation ~L Bq5a  
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副保||抵押品||付属担保物collateral security C$Hl`>?$  
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担保书trust receipt||letter of indemnity 5;i!PuL  
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承兑||认付acceptance 7T(OV<q;#  
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单张承兑general acceptance ZE3ysLkm  
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有条件承兑qualified acceptance \i;~~;D  
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附条件认付conditional acceptance r{N{!"G  
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部分认付partial acceptance   BC0c c[x