[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。   O6a<`]F  
会计报表statement of account $f=J2&D,Cz  

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往来帐目account current 1 A !bE  
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现在往来帐||存款额current accout |5~#&v_  
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销货帐account sales '(yAfL 9}  
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共同计算帐项joint account [-k  
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未决帐项outstanding account wb5baY9  
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贷方帐项credit account||creditor account K'Tm_"[u  
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借方帐项debit account||debtor account AJ?r,!)  
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应付帐||应付未付帐account payable 1s2>C!\  
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应收帐||应收未收帐account receivable %C'?@,7C  
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新交易||新帐new account #ASz;$P  
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未决帐||老帐old account KRLQ #,9  
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现金帐cash account +0%w ;'9z  
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流水帐running account :q7Wy&ow  
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暂记帐||未定帐suspense account MS>Ge0P("~  
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过期帐||延滞帐overdue account||pastdue account Un(aW=PQ0  
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杂项帐户sundry account gX}8#O.K$  
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详细帐单||明细表detail account #m<nAR  
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呆帐bad account };bEU wGWf  
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会计项目title of account p* (JjH  
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会计薄||帐薄account-book B6As,)RjD:  
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营业报告书||损益计算表account of budiness||business report v0+BkfU+p  
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借贷细帐||交验帐account rendered Apag{Z]^B  
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明细帐account stated l^-];|Y  
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与…银行开立一户头to open an account with (ejvF):|  
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与…银行建立交易to keep account with "'.UU $]d  
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继续记帐to keep account Zw9FJ/Zn@  
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与…有交易to have an account with mzKiO_g}  
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作成会计帐||有往来帐项to make out an account with qLG&WB  
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清算||清理债务to make up an account w<3#1/g!2B  
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清洁帐目||与…停止交易to close ones account with ,WYPU  
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结帐to close an account ~&{S<Wl  
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清理未付款to ask an account||to demand an account MK~8}x2K  
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结清差额to balance the account with rf g'G&A(  
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清算to settle an account||to liquidate an account||to square an account Tv=mgH=b  
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审查帐目||监查帐目to audit an account >\#*P'y`d  
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检查帐目to examine an account "|q&ea rc  
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转入A的帐户to charge the amount to As account @Uvz8*b6  
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以计帐方式付款to pay on account 7S:\"A7  
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代理某人||为某人on ones account||on account of one ,w4(kcg%iQ  
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为自己计算||独立帐目on ones own account Pmx-8w  
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由某人收益并负风险on ones account and risk||for ones account and risk J*A,o~U|  
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由某人负担for ones account||for account of one &Z@o Q
 
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按某人指示||列入某人帐户by order and for account of one nR~@#P\  
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列入5月份帐目for May account ="H`V V_  
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编入某中帐项下to pass to the account of||to place to the account of 9cF[seE"0  
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寄出清算书to send in an account||to send in render an account tcI*a>  
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支票薄cheque book +O{*M9B  
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支票陈票人cheque drawer ~36!?&eA8  
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持票人cheque holder _B<X`L =  
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不记名支票cheque to bearer||bearer cheque  }my`K  
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记名支票||认人支票cheque to order kDxFloK  
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到期支票antedated cheque <bWG!ZG  
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未到期支票postdated cheque VTE .^EK!  
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保付支票certified cheque =7eV/3  
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未获兑现支票，退票returned cheque t{{QE:/  
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横线支票crossed cheque @o`AmC. 8  
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普通横线general crossing |+9&rAg  
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特别横线special crossing |sE'XT4ag  
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空白支票blank cheque !4+<<(B=E  
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失效支票，过期支票stale cheque 9\(| D#  
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普通支票open cheque 4*;MJ[|  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount FS1z`wYP  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A=0'Ks  
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支票换现金||兑现to cash a cheque 5"H=zJ=r  
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清理票款to clear a cheque />>\I R  
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保证兑现to certify a cheque ]]yO1x$Kk  
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填写支票数额to fill up a cheque Wc 'H  
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支票上划线to cross a cheque =Fl^`*n  
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开发支票to make out a cheque }ad|g6i
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签发支票，开立支票to draw a cheque||to issue a cheque $ME)#(  
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透支支票to overdraw a cheque T
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背书支票to endorse a cheque [ikOb8 G#  
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请付票款||清付票款to pay a cheque||to honour a cheque @=kSo -SX  
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支票退票to dishonour a cheque _J[P[(ab  
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拒付支票to refuse a cheque " 2Dngw  
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拒付支票to stop payment of a cheque FC"8#*x  
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提示要求付款to present for payment b>9>uC@J15  
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见票即付持票人payable to bearer B?o7e<l[  
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支付指定人payable to order 76` .Y  
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已过期||无效out of date||stale YT8F#t8  
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请给出票人R/D||refer to drawer .w,q0<}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G9@0@2aY8  
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文字与数字不一致words and figures differ eKqk= (  
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支票 ?@ $r   
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时间已过account closed h3@v+Z<}  
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更改处应加盖印章alterations require initials |IUWF%~^$+  
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时间已过effects not cleared i
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停止付款payment stopped K)k<Rh[<  
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支票毁损cheque mutilated DkAAV9*  
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汇款||寄钱to remit||to send money 0}dpK $.  
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寄票供取款||支票支付to send a cheque for payment 4tmAzD  
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寄款人a remitter xWQ`tWA:J  
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收款人a remittee 5bpEYW+  
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国外汇票foreign Bill hpL;bM'  
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国内汇票inland Bill i@M[>~  
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跟单汇票documentary bill mUF,@>o  
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空头汇票accommodation bill xe&i^+i  
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原始汇票original bill Bh]P{H%  
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改写||换新票据renewed bill )~ h}  
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即期汇票sight bill||bill on demand C/6V9;U  
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…days after date||…days after date…日后付款 M}v/tRI  
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…months after date||…months after date…月后付款 OMg
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见票后…日付款…days after sight||…days sight pOG1jI5<{8  
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见票后…月付款…months after sight||…months sight ^V Zk+'4  
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同组票据set of bills N7 $I^?<  
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单张汇票sola of exchange||sole of exchange k4y'b  
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远期汇票usance bill||bill at usance g:Xhw$x9  
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长期汇票long bill =uYYsC\T  
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短期汇票short bill 6?~"V  
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逾期汇票overdue bill K\6u9BYG  
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宽限日期days of grace c*L\_Vx+  
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电汇telegraphic transfer （T.T） E`de7  
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邮汇postal order||postal note （Am.）||post office order||money order E
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本票promissory note （P/N） Ne{?:h.!  
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押汇负责书||押汇保证书letter of hypothecation ,UG
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副保||抵押品||付属担保物collateral security +&( M gbna  
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担保书trust receipt||letter of indemnity p#?7w  
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承兑||认付acceptance >dG;w
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单张承兑general acceptance BJsz2t :0  
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有条件承兑qualified acceptance ],FMwCI  
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附条件认付conditional acceptance &d+Kg0:  
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部分认付partial acceptance   "UG Y2skf;