[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。   }/4 AT  
会计报表statement of account M`q>i B  
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往来帐目account current /a[i:Oa#  
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现在往来帐||存款额current accout ['~3"lK^O  
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销货帐account sales Q} )x4  
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共同计算帐项joint account Q>8F&p?R  
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未决帐项outstanding account Nj$3Ig"l  
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贷方帐项credit account||creditor account wN>k&J  
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借方帐项debit account||debtor account 4nK\gXz19  
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应付帐||应付未付帐account payable ,pM~Phmp  
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应收帐||应收未收帐account receivable UCG8=+t5T  
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新交易||新帐new account 7|%|w  
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未决帐||老帐old account s~ || Vv!  
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现金帐cash account nGQc;p5;  
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流水帐running account K.)ionb  
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暂记帐||未定帐suspense account P 4Vi~zMX  
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过期帐||延滞帐overdue account||pastdue account XJg8-)T #  
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杂项帐户sundry account s?Lx\?T  
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详细帐单||明细表detail account #b~B 0:U  
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呆帐bad account (V&5EO8)  
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会计项目title of account CFE  ubEb  
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会计薄||帐薄account-book /ILj}g'  
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营业报告书||损益计算表account of budiness||business report ~[8n+p+&X  
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借贷细帐||交验帐account rendered SjosbdD  
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明细帐account stated e p jb  
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与…银行开立一户头to open an account with .7K)'  
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与…银行建立交易to keep account with ]ilQq~X  
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继续记帐to keep account "D\>oFu  
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与…有交易to have an account with nx
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作成会计帐||有往来帐项to make out an account with tJG+k)EE  
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清算||清理债务to make up an account z@g%9|U  
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清洁帐目||与…停止交易to close ones account with A"e4
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结帐to close an account aD(3.=[R  
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清理未付款to ask an account||to demand an account Za
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结清差额to balance the account with )3 I~6ar  
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清算to settle an account||to liquidate an account||to square an account *HsA.W~2W  
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审查帐目||监查帐目to audit an account )Q 5 x
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检查帐目to examine an account 3ey.r%n  
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转入A的帐户to charge the amount to As account 4ClSl #X#i  
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以计帐方式付款to pay on account :?}mu1  
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代理某人||为某人on ones account||on account of one ]HaX .Z<  
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为自己计算||独立帐目on ones own account ]WzeJ"r {3  
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由某人收益并负风险on ones account and risk||for ones account and risk qw*) R#=  
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由某人负担for ones account||for account of one em95ccs'-  
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按某人指示||列入某人帐户by order and for account of one J0 dY%pH#  
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列入5月份帐目for May account lu6iU  
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编入某中帐项下to pass to the account of||to place to the account of D)bL;h  
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寄出清算书to send in an account||to send in render an account mo3A*|U  
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支票薄cheque book MRw4?HqB  
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支票陈票人cheque drawer mBJr*_p  
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持票人cheque holder *`|xa@1v`  
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不记名支票cheque to bearer||bearer cheque -)B_o#2=2  
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记名支票||认人支票cheque to order _G-y{D_S&  
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到期支票antedated cheque _~MX~M3 MB  
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未到期支票postdated cheque /:Gy .  
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保付支票certified cheque 79cM_O  
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未获兑现支票，退票returned cheque ze
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横线支票crossed cheque pqb`g@  
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普通横线general crossing :{ZwzJ  
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特别横线special crossing @v^j<B  
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空白支票blank cheque Dol{y=(3e  
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失效支票，过期支票stale cheque Y1I)w^}:  
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普通支票open cheque 2vLun
  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ltDohm?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1n!:L!,`  
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支票换现金||兑现to cash a cheque 86 e13MF  
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清理票款to clear a cheque <MkvlLu((o  
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保证兑现to certify a cheque cI\[)5&  
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填写支票数额to fill up a cheque ?l?l<`sTO  
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支票上划线to cross a cheque 4 O8ct,Y  
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开发支票to make out a cheque IUv#nB3  
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签发支票，开立支票to draw a cheque||to issue a cheque d7vPZ_j^z  
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透支支票to overdraw a cheque <z,)4z++  
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背书支票to endorse a cheque A|r3c?q  
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请付票款||清付票款to pay a cheque||to honour a cheque 3Xu|hkK\e  
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支票退票to dishonour a cheque JpfA+r  
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拒付支票to refuse a cheque ?lsK?>uU  
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拒付支票to stop payment of a cheque uH9Vj<E$K  
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提示要求付款to present for payment }Kgi!$<aQx  
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见票即付持票人payable to bearer ;pW8a?  
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支付指定人payable to order D
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已过期||无效out of date||stale p2gdAJ  
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请给出票人R/D||refer to drawer ,IPt4EH $  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VxN#\Di&  
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文字与数字不一致words and figures differ )4ek!G]Rb  
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支票 *B|hRZka1A  
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时间已过account closed |URfw5Hm  
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更改处应加盖印章alterations require initials 5<(* +mP`  
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时间已过effects not cleared #a}w&O";  
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停止付款payment stopped j_rO_m<8  
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支票毁损cheque mutilated "Y+VNS  
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汇款||寄钱to remit||to send money 66?`7j X  
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寄票供取款||支票支付to send a cheque for payment hFA |(l6  
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寄款人a remitter MlWKfe<  
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收款人a remittee I '0
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国外汇票foreign Bill <.Tllk@r)  
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国内汇票inland Bill 6g-jhsW6  
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跟单汇票documentary bill *=@8t^fa86  
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空头汇票accommodation bill :gRrM)n  
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原始汇票original bill \&vXp"-@  
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改写||换新票据renewed bill xqk(id\&  
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即期汇票sight bill||bill on demand /w dvm4  
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…days after date||…days after date…日后付款  e#5WX  
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…months after date||…months after date…月后付款 3 a(SmM:  
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见票后…日付款…days after sight||…days sight mKM[[l&A  
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见票后…月付款…months after sight||…months sight t`&mszd~T  
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同组票据set of bills aEQrBs  
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单张汇票sola of exchange||sole of exchange 3|e~YmZx  
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远期汇票usance bill||bill at usance zGO_S\  
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长期汇票long bill E]{0lG`l  
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短期汇票short bill fiAj#mX  
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逾期汇票overdue bill Zjc /GO  
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宽限日期days of grace Nde1`W]:  
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电汇telegraphic transfer （T.T） |c]L]
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邮汇postal order||postal note （Am.）||post office order||money order %&O'>L  
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本票promissory note （P/N） @bFl8-  
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押汇负责书||押汇保证书letter of hypothecation s;[64ca]Q  
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副保||抵押品||付属担保物collateral security ,(yaWd6  
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担保书trust receipt||letter of indemnity T6,6lll  
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承兑||认付acceptance i\L7z)u
 
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单张承兑general acceptance n22OPvp  
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有条件承兑qualified acceptance Gc!&I+kd  
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附条件认付conditional acceptance ]O
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部分认付partial acceptance  
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