[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。   Sb^ b)q"  
会计报表statement of account 6b:DJ  
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往来帐目account current 6MrKi|'X@  
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现在往来帐||存款额current accout B5Va%?Wg?H  
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销货帐account sales !cCg/  
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共同计算帐项joint account !b%,'fy
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未决帐项outstanding account v_-ls"l  
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贷方帐项credit account||creditor account hZ# \t  
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借方帐项debit account||debtor account oWcACs3fB  
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应付帐||应付未付帐account payable G4yUC<TqBP  
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应收帐||应收未收帐account receivable -eYL*P
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新交易||新帐new account 4H7Oh*P\j  
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未决帐||老帐old account iJ*%dio  
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现金帐cash account g!5#,kJM  
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流水帐running account -~0'a  
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暂记帐||未定帐suspense account PE7t_iSV  
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过期帐||延滞帐overdue account||pastdue account x[a'(5PwY  
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杂项帐户sundry account X?_v+'G  
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详细帐单||明细表detail account J b|mXNcL  
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呆帐bad account  6.vNe  
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会计项目title of account F}\[eFf[  
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会计薄||帐薄account-book oF`-cyj"  
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营业报告书||损益计算表account of budiness||business report #`2GAM];7  
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借贷细帐||交验帐account rendered aj% `x4eA  
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明细帐account stated Uia)5zz8  
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与…银行开立一户头to open an account with ^S>!kt7io  
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与…银行建立交易to keep account with *T1L)Cp  
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继续记帐to keep account .f[\G*   
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与…有交易to have an account with X*D5y8<  
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作成会计帐||有往来帐项to make out an account with n$A(6]z5O  
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清算||清理债务to make up an account R;N>#_9HU  
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清洁帐目||与…停止交易to close ones account with |ijW_r  
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结帐to close an account  $A dp  
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清理未付款to ask an account||to demand an account zS>:7eG  
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结清差额to balance the account with z;Gbqr?{{  
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清算to settle an account||to liquidate an account||to square an account B "s8i{Vm  
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审查帐目||监查帐目to audit an account jwtXI\@MS  
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检查帐目to examine an account lpX p)r+  
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转入A的帐户to charge the amount to As account Wy0a2Ve  
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以计帐方式付款to pay on account "Ee/q:`  
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代理某人||为某人on ones account||on account of one ~QQ23k&  

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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 Vp0GmZ  
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由某人负担for ones account||for account of one Y.hH fSp  
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按某人指示||列入某人帐户by order and for account of one 9j>sRE1  
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列入5月份帐目for May account !NY^(^   
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编入某中帐项下to pass to the account of||to place to the account of nO7o7bc  
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寄出清算书to send in an account||to send in render an account %'~<:>:"E  
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支票薄cheque book 9P>S[=  
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支票陈票人cheque drawer ?g*T3S"  
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持票人cheque holder 3g "xm  
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不记名支票cheque to bearer||bearer cheque 4J$f @6  
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记名支票||认人支票cheque to order l@F e(^5E  
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到期支票antedated cheque ` A{~}6jw  
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未到期支票postdated cheque Br^b%12ZRS  
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保付支票certified cheque _qo1 GM&  
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未获兑现支票，退票returned cheque &-Y:4.BXZ  
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横线支票crossed cheque iDxgAV f*  
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普通横线general crossing ZKTBjOa]*  
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特别横线special crossing O5%F-}(:  
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空白支票blank cheque !_#js  
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失效支票，过期支票stale cheque 9:~^KQ{?  
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普通支票open cheque  Bqgw%_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount gI{F"7fa=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $6Psq=|  
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支票换现金||兑现to cash a cheque 2US8<sq+  
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清理票款to clear a cheque T;7|d5][  
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保证兑现to certify a cheque _uacpN/<|  
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填写支票数额to fill up a cheque ZN/")  
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支票上划线to cross a cheque |H49FL  
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开发支票to make out a cheque Pc-HQU  
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签发支票，开立支票to draw a cheque||to issue a cheque &kGSxYDk%  
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透支支票to overdraw a cheque ;+\;^nS3d  
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背书支票to endorse a cheque w*x}4wW  
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请付票款||清付票款to pay a cheque||to honour a cheque Vj1AW<  
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支票退票to dishonour a cheque l"64w>,  
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拒付支票to refuse a cheque -M:.D3,L  
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拒付支票to stop payment of a cheque +!rK4[W'  
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提示要求付款to present for payment ]pb3 Fm{  
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见票即付持票人payable to bearer H]-nm+  
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支付指定人payable to order jU=)4nx  
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已过期||无效out of date||stale Ofn:<d
  
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请给出票人R/D||refer to drawer &{8 "- dw  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /g21.*Z  
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文字与数字不一致words and figures differ \]^|IViIQ  
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支票 /(Y\ <  
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时间已过account closed g?`w)O7v  
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更改处应加盖印章alterations require initials hcej ?W8j  
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时间已过effects not cleared D4@ =+  
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停止付款payment stopped rGoB&% pc  
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支票毁损cheque mutilated -5.>9+W8I  
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汇款||寄钱to remit||to send money kQ|}"Tw7  
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寄票供取款||支票支付to send a cheque for payment b%AYYk)d?  
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寄款人a remitter
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收款人a remittee k~Gjfo  
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国外汇票foreign Bill F*}b),  
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国内汇票inland Bill )-[X^l j  
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跟单汇票documentary bill cpf8f i  
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空头汇票accommodation bill QD7>S (p  
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原始汇票original bill N/]TZu~k z  
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改写||换新票据renewed bill +STT(bMn  
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即期汇票sight bill||bill on demand PE+N5n2Tl  
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…days after date||…days after date…日后付款 2x'JR yef  
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…months after date||…months after date…月后付款 +n1}({7m  
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见票后…日付款…days after sight||…days sight G`gYwgU;  
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见票后…月付款…months after sight||…months sight H#G'q_uHH  
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同组票据set of bills F71.%p7C8"  
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单张汇票sola of exchange||sole of exchange b'uH4[zX%  
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远期汇票usance bill||bill at usance FtT+Q$q=  
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长期汇票long bill 9Jaek_A`  
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短期汇票short bill Ga"$_DyM  
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逾期汇票overdue bill gfFP-J3cN  
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宽限日期days of grace >& \QLo[5  
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电汇telegraphic transfer （T.T） ^t? P32GJ  
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邮汇postal order||postal note （Am.）||post office order||money order 7.hn@_  
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本票promissory note （P/N） GNT1FR  
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押汇负责书||押汇保证书letter of hypothecation 9=&LMjTQ  
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副保||抵押品||付属担保物collateral security 6&`.C/"2  
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担保书trust receipt||letter of indemnity ! dv  
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承兑||认付acceptance oL
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单张承兑general acceptance 6NVf&;laQ  
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有条件承兑qualified acceptance NU-({dGK}  
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附条件认付conditional acceptance L6fc_Mo.EE  
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部分认付partial acceptance   R f+ogLa=