[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。   328gTP1  
会计报表statement of account ioT+,li  
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往来帐目account current wNm1H[{  
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现在往来帐||存款额current accout lvp8{]I<  
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销货帐account sales b wqd`C  
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共同计算帐项joint account -izZ D  
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未决帐项outstanding account ?#gYu%7DN  
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贷方帐项credit account||creditor account pxV@fH+`  
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借方帐项debit account||debtor account <sor;;T  
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应付帐||应付未付帐account payable T:0#se  
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应收帐||应收未收帐account receivable Al^h^ 9tJ  
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新交易||新帐new account ^"{txd?6  
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未决帐||老帐old account AfXlV-v  
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现金帐cash account gaVQ3NqF  
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流水帐running account Q|Go7MQZ@k  
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暂记帐||未定帐suspense account &-2i+KjEX  
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过期帐||延滞帐overdue account||pastdue account TW!>~|U)y  
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杂项帐户sundry account gQlL0jAV  
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详细帐单||明细表detail account -eQ70BXvB  
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呆帐bad account E;Q ,{{#  
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会计项目title of account f) @-X!  
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会计薄||帐薄account-book ylPDM7Ka  
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营业报告书||损益计算表account of budiness||business report q<>aZ|r  
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借贷细帐||交验帐account rendered CI~ll=9`  
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明细帐account stated ;.|).y1/`  
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与…银行开立一户头to open an account with uwhb-.w  
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与…银行建立交易to keep account with $9Asr 07  
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继续记帐to keep account *g~\lFX,u  
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与…有交易to have an account with bj`mQMC  
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作成会计帐||有往来帐项to make out an account with Kt\#|-{CH-  
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清算||清理债务to make up an account J8:f9a:|M  
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清洁帐目||与…停止交易to close ones account with o:8*WCiqrN  
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结帐to close an account sm>5n_Vw  
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清理未付款to ask an account||to demand an account /2#1Oi)
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结清差额to balance the account with Hd9vS" TN]  
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清算to settle an account||to liquidate an account||to square an account ]31UA>/TI  
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审查帐目||监查帐目to audit an account +M/1,&  
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检查帐目to examine an account <4m@WG  
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转入A的帐户to charge the amount to As account &)y$XsSMW  
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以计帐方式付款to pay on account eG05}  
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代理某人||为某人on ones account||on account of one r3_O?b  
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为自己计算||独立帐目on ones own account eK)R=M@i  
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由某人收益并负风险on ones account and risk||for ones account and risk _>k&M7OU4  
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由某人负担for ones account||for account of one uz%<K( :Ov  
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按某人指示||列入某人帐户by order and for account of one a?dUJt  
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列入5月份帐目for May account >L_nu.x  
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编入某中帐项下to pass to the account of||to place to the account of 7kDqgod^A  
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寄出清算书to send in an account||to send in render an account ^_rBEyz@  
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支票薄cheque book wdo(K.m  
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支票陈票人cheque drawer {IgLH`@  
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持票人cheque holder q4y sTm  
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不记名支票cheque to bearer||bearer cheque pg9feIW1  
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记名支票||认人支票cheque to order =v:}{~M^$  
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到期支票antedated cheque _X]\#^UiO2  
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未到期支票postdated cheque ]]eI80u[  
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保付支票certified cheque m8Y>4:Nw  
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未获兑现支票，退票returned cheque 'TO/i:{\  
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横线支票crossed cheque 9 K~X+ N\  
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普通横线general crossing Y;1s=B9  
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特别横线special crossing t3<HE_B|  
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空白支票blank cheque 5;CqGzgoP  
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失效支票，过期支票stale cheque Q;k D Jo  
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普通支票open cheque xzb{g,c   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +%H2;8{F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )VeeAu )p  
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支票换现金||兑现to cash a cheque |k<5yj4?  
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清理票款to clear a cheque ZW ZKyJQ  
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保证兑现to certify a cheque F>ps&h  
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填写支票数额to fill up a cheque xz){RkVzP  
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支票上划线to cross a cheque }b/G{92  
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开发支票to make out a cheque ,S7M4ajVZB  
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签发支票，开立支票to draw a cheque||to issue a cheque cxxrvP-  
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透支支票to overdraw a cheque w6.J&O  
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背书支票to endorse a cheque gg QI  
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请付票款||清付票款to pay a cheque||to honour a cheque r8vF I6J  
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支票退票to dishonour a cheque 6Ej@;]^^-  
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拒付支票to refuse a cheque ^ ,yh38
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拒付支票to stop payment of a cheque qJLtqv  
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提示要求付款to present for payment jl~ ?I*Gr  
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见票即付持票人payable to bearer *8j2iu-|  
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支付指定人payable to order x@480r  
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已过期||无效out of date||stale tO]` I-  
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请给出票人R/D||refer to drawer _ya_Jf*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mo- Y %  
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文字与数字不一致words and figures differ XB'PE
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支票 x)Ls(Xh+g  
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时间已过account closed +nT(>RJR  
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更改处应加盖印章alterations require initials 1y($h<  
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时间已过effects not cleared WVfwt.Y  
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停止付款payment stopped &?xZHr`  
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支票毁损cheque mutilated 5p7 ?e3  
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汇款||寄钱to remit||to send money oX #WT  
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寄票供取款||支票支付to send a cheque for payment nF!6  
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寄款人a remitter #{BHH;J+  
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收款人a remittee X5gI' u  
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国外汇票foreign Bill rV0X*[]J>  
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国内汇票inland Bill |r%NMw #y  
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跟单汇票documentary bill &Q`{ Gk  
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空头汇票accommodation bill p?v.42R:z  
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原始汇票original bill Ap<kK0#h  
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改写||换新票据renewed bill [Ep%9(SgA'  
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即期汇票sight bill||bill on demand N7 FndB5%  
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…days after date||…days after date…日后付款 k:QeZn(  
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…months after date||…months after date…月后付款 [(rT,31cW  
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见票后…日付款…days after sight||…days sight [`4  
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见票后…月付款…months after sight||…months sight xMs!FMn [  
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同组票据set of bills DEw>f%&4  
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单张汇票sola of exchange||sole of exchange 9]Fi2M  
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远期汇票usance bill||bill at usance 4OaU1Y[  
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长期汇票long bill abD@0zr  
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短期汇票short bill /rIyW?& f  
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逾期汇票overdue bill rez)$  
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宽限日期days of grace 8c\\-{  
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电汇telegraphic transfer （T.T） v YJ9G"E  
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邮汇postal order||postal note （Am.）||post office order||money order )qRH?Hsb7  
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本票promissory note （P/N） ,v<7O_A/e  
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押汇负责书||押汇保证书letter of hypothecation ]OtnekkK$  
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副保||抵押品||付属担保物collateral security B[I9<4}  
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担保书trust receipt||letter of indemnity $nb.[si\  
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承兑||认付acceptance }v's>Ae~p  
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单张承兑general acceptance sH.=Faos  
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有条件承兑qualified acceptance lm6hFvEZ  
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附条件认付conditional acceptance W#%s0EN<_  
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部分认付partial acceptance   X@"G1j >/