[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。   F!I9)PSj  
会计报表statement of account 3-;<G  
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往来帐目account current &'i.W}Ib!  
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现在往来帐||存款额current accout j:48l[;ed  
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销货帐account sales o {q8An)  
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共同计算帐项joint account %vG;'_gMB  
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未决帐项outstanding account %f&Bt,xEo  
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贷方帐项credit account||creditor account ?^8.S a{  
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借方帐项debit account||debtor account E%f!SD  
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应付帐||应付未付帐account payable hJ8B &u(  
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应收帐||应收未收帐account receivable K_X(j$2Xc  
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新交易||新帐new account P^BSl7cT  
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未决帐||老帐old account |Y+[
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现金帐cash account bh5C  
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流水帐running account 1eS@ihkP  
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暂记帐||未定帐suspense account g3(?!f  
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过期帐||延滞帐overdue account||pastdue account O;#0Yg  
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杂项帐户sundry account [lj^lN8  
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详细帐单||明细表detail account fd1z XK#Z2  
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呆帐bad account 4?7OP t6  
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会计项目title of account ur/:aI  
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会计薄||帐薄account-book ^Pc&`1Ap  
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营业报告书||损益计算表account of budiness||business report %R*-oQ1T  
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借贷细帐||交验帐account rendered :#spL*FIx  
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明细帐account stated 6y)NH 8l7  
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与…银行开立一户头to open an account with 8|\?imOp\[  
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与…银行建立交易to keep account with !5[5l!{x  
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继续记帐to keep account RE75TqYW  
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与…有交易to have an account with iwT PJGK|  
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作成会计帐||有往来帐项to make out an account with o@tc  
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清算||清理债务to make up an account 16R0#Q/{+*  
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清洁帐目||与…停止交易to close ones account with h1.<\GO  
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结帐to close an account MF/@Efjn ]  
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清理未付款to ask an account||to demand an account r:Rk!z*  
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结清差额to balance the account with IG=#2 /$  
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清算to settle an account||to liquidate an account||to square an account `PApmS~} .  
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审查帐目||监查帐目to audit an account "8sB ,$  
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检查帐目to examine an account %$CV?K$C  
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转入A的帐户to charge the amount to As account FEwPLViso  
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以计帐方式付款to pay on account ~duF2m 72  
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代理某人||为某人on ones account||on account of one Jwt_d}ns  
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为自己计算||独立帐目on ones own account *
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由某人收益并负风险on ones account and risk||for ones account and risk !THa?U;  
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由某人负担for ones account||for account of one <kOdd)X  
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按某人指示||列入某人帐户by order and for account of one X([p0W 9V(  
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列入5月份帐目for May account T7R,6qt  
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编入某中帐项下to pass to the account of||to place to the account of e82xBLxR%  
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寄出清算书to send in an account||to send in render an account Kw=][}d`D  
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支票薄cheque book 8 /T[dn  
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支票陈票人cheque drawer *aW:Z6
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持票人cheque holder 9";qR,  
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不记名支票cheque to bearer||bearer cheque QD^q\9U[  
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记名支票||认人支票cheque to order wC?>,LOl  
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到期支票antedated cheque 4Z .Dz@.c(  
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未到期支票postdated cheque |j=Pj)5J  
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保付支票certified cheque Y<h6m]H  
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未获兑现支票，退票returned cheque 35JVF*z  
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横线支票crossed cheque liMw(F2  
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普通横线general crossing g}d[j I9  
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特别横线special crossing _nM 7SK  
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空白支票blank cheque >qBJK)LHOv  
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失效支票，过期支票stale cheque iBwM]Eyv.  
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普通支票open cheque gJ~CD1`O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |*^}e54  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vqZBDQ0  
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支票换现金||兑现to cash a cheque j#xGB]  
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清理票款to clear a cheque Z;,G:@
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保证兑现to certify a cheque fzA Fn$[  
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填写支票数额to fill up a cheque r*dNta<  
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支票上划线to cross a cheque 8]oolA:^4s  
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开发支票to make out a cheque "vg.{
 
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签发支票，开立支票to draw a cheque||to issue a cheque 3=^)=yOd  
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透支支票to overdraw a cheque ,LlYRj 5  
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背书支票to endorse a cheque X6T[+]Gc  
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请付票款||清付票款to pay a cheque||to honour a cheque 3%Eu$|B  
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支票退票to dishonour a cheque fVf:voh  
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拒付支票to refuse a cheque M@P%k`6C  
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拒付支票to stop payment of a cheque H(tC4'tA  
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提示要求付款to present for payment _ E-\aS{  
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见票即付持票人payable to bearer Shn=Q  
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支付指定人payable to order 7}y@VO6]  
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已过期||无效out of date||stale h#KSKKNW  
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请给出票人R/D||refer to drawer XzSl"UPYH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ZSwuEX  
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文字与数字不一致words and figures differ z-b78A/8  
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支票 WeaT42*Q{  
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时间已过account closed iE HWD.u  
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更改处应加盖印章alterations require initials ]'[:QGr  
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时间已过effects not cleared 036m\7+Qj  
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停止付款payment stopped hnB` +!  
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支票毁损cheque mutilated l0`bseN<  
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汇款||寄钱to remit||to send money Z!~_#_Ugl  
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寄票供取款||支票支付to send a cheque for payment MGMJeqvr  
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寄款人a remitter k<Gmb~Tg1  
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收款人a remittee (wq8[1Wzup  
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国外汇票foreign Bill TMY. z  
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国内汇票inland Bill 4V
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跟单汇票documentary bill xBc|rqge  
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空头汇票accommodation bill aY?VP?BL  
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原始汇票original bill :{)uD ;  
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改写||换新票据renewed bill 6>#8^{[  
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即期汇票sight bill||bill on demand  rn( drG  
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…days after date||…days after date…日后付款 6M7GPHah  
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…months after date||…months after date…月后付款 \^9n&MonM  
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见票后…日付款…days after sight||…days sight u9v,B$S  
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见票后…月付款…months after sight||…months sight `lOW7Z}  
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同组票据set of bills  u? >x  
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单张汇票sola of exchange||sole of exchange --"5yGOL  
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远期汇票usance bill||bill at usance 9]
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长期汇票long bill {na>
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短期汇票short bill :oW 16m1`  
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逾期汇票overdue bill E>-I |X"L1  
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宽限日期days of grace Oh10X.)i  
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电汇telegraphic transfer （T.T） 2{BS `f  
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邮汇postal order||postal note （Am.）||post office order||money order F?FfRzZ[  
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本票promissory note （P/N） Mr4,?Z&`-d  
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押汇负责书||押汇保证书letter of hypothecation 60ciI ,_`  
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副保||抵押品||付属担保物collateral security Ylu\]pr9|C  
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担保书trust receipt||letter of indemnity \5j}6Wj  
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承兑||认付acceptance stW G`>X  
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单张承兑general acceptance ;-"q;&1e  
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有条件承兑qualified acceptance {' 0#<Z  
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附条件认付conditional acceptance uF}B:53A  
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部分认付partial acceptance   b]xoXC6@t