[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。   C]DvoJmBs  
会计报表statement of account ?o.Q  
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往来帐目account current tJ@5E^'4  
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现在往来帐||存款额current accout mqb6MnK -  
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销货帐account sales ^PI8Bvs>j  
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共同计算帐项joint account q$6Tb  
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未决帐项outstanding account 2q,> *B?  
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贷方帐项credit account||creditor account B M$+r(#t  
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借方帐项debit account||debtor account 9WhZ= Xk  
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应付帐||应付未付帐account payable wA;C
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应收帐||应收未收帐account receivable L\Y4$e9bF8  
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新交易||新帐new account \tx4bV#  
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未决帐||老帐old account -%eBip,'yl  
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现金帐cash account
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流水帐running account  jA}b=c  
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暂记帐||未定帐suspense account t+?m<h6w;l  
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过期帐||延滞帐overdue account||pastdue account QwSYjR:K  
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杂项帐户sundry account *VP jBzcH  
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详细帐单||明细表detail account _sGmkJi]  
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呆帐bad account (Iz$_(  
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会计项目title of account t3// U #  
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会计薄||帐薄account-book P< 5v\\  
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营业报告书||损益计算表account of budiness||business report :+qd>;yf#  
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借贷细帐||交验帐account rendered \Qvo L  
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明细帐account stated Nr,Qu8  
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与…银行开立一户头to open an account with BtA_1RO  
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与…银行建立交易to keep account with pv[Gg^  
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继续记帐to keep account JuKG#F#,  
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与…有交易to have an account with v6C$Y+5~  
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作成会计帐||有往来帐项to make out an account with Cvp!(<<gK  
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清算||清理债务to make up an account fg)VO6Wo&  
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清洁帐目||与…停止交易to close ones account with 4`GOBX1b.y  
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结帐to close an account x:K~?c3  
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清理未付款to ask an account||to demand an account Vak\N)=u  
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结清差额to balance the account with ~].?8C.>*  
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清算to settle an account||to liquidate an account||to square an account ?g9:xgkF ^  
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审查帐目||监查帐目to audit an account *4ido?  
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检查帐目to examine an account RR+{uSO,t  
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转入A的帐户to charge the amount to As account f"*k>=ETI  
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以计帐方式付款to pay on account :r>^^tGT!  
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代理某人||为某人on ones account||on account of one Mj{w/'  
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为自己计算||独立帐目on ones own account ua)jGif  
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由某人收益并负风险on ones account and risk||for ones account and risk <PVwf`W.  
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由某人负担for ones account||for account of one 8IA1@0n&  
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按某人指示||列入某人帐户by order and for account of one {zWR)o .=  
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列入5月份帐目for May account ^DN:.qQ  
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编入某中帐项下to pass to the account of||to place to the account of #1/~eIEY  
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寄出清算书to send in an account||to send in render an account W&=OtN U!  
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支票薄cheque book Z;%uDlcXI  
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支票陈票人cheque drawer At"$Cu!k  

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持票人cheque holder yo=L1;H  
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不记名支票cheque to bearer||bearer cheque F?|Efpzow?  
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记名支票||认人支票cheque to order Wk<fNHg  
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到期支票antedated cheque I@MG?ZQ  
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未到期支票postdated cheque u<Kowt<ci  
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保付支票certified cheque {5~h   
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未获兑现支票，退票returned cheque :QGkYJ  
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横线支票crossed cheque [UA*We 1  
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普通横线general crossing y>EW,%leC  
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特别横线special crossing `NNP<z+\  
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空白支票blank cheque R iLl\S#  
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失效支票，过期支票stale cheque h$&Tg_/'#D  
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普通支票open cheque c["1t1G  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "z{/*uM2<  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )/jDt dI  
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支票换现金||兑现to cash a cheque m^QoB  
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清理票款to clear a cheque cg8/v:B  
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保证兑现to certify a cheque {N2GRF~c-y  
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填写支票数额to fill up a cheque g=\(%zfsxr  
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支票上划线to cross a cheque T
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开发支票to make out a cheque 8XH;<z<oJ  
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签发支票，开立支票to draw a cheque||to issue a cheque spA|[\Nl  
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透支支票to overdraw a cheque Q,.dIPla  
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背书支票to endorse a cheque `lY-/Ty  
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请付票款||清付票款to pay a cheque||to honour a cheque Sqp9
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支票退票to dishonour a cheque 46f-po_  
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拒付支票to refuse a cheque { %wrx'<  
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拒付支票to stop payment of a cheque [p4([ef '  
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提示要求付款to present for payment =>S[Dh  
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见票即付持票人payable to bearer E7$ aT^  
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支付指定人payable to order ^d>m`*px  
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已过期||无效out of date||stale \HD:#a  
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请给出票人R/D||refer to drawer F
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [g==#[  
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文字与数字不一致words and figures differ J^WX^".E  
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支票 7iy2V ;}  
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时间已过account closed }w=|"a|,  
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时间已过effects not cleared D3tcwjXoW_  
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停止付款payment stopped uxX 3wY;M  
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支票毁损cheque mutilated -lfbn=3  
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汇款||寄钱to remit||to send money 
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寄票供取款||支票支付to send a cheque for payment 'v(b^x<ZS  
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寄款人a remitter F$s: \N  
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收款人a remittee |41~U\  
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国外汇票foreign Bill b-#oE{(\'  
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国内汇票inland Bill 8qUNh#  
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跟单汇票documentary bill Eb&=$4c=  
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空头汇票accommodation bill jU{~3Gn?  
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原始汇票original bill @><8YN^)%  
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改写||换新票据renewed bill F~GIfJU  
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即期汇票sight bill||bill on demand <I{Yyl^  
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…days after date||…days after date…日后付款 k4JTc2b  
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…months after date||…months after date…月后付款 v
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见票后…日付款…days after sight||…days sight C:vVFU|4  
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见票后…月付款…months after sight||…months sight /kqa|=-`q  
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同组票据set of bills oUL4l=dj.  
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单张汇票sola of exchange||sole of exchange .|KBQ MI  
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远期汇票usance bill||bill at usance zCmx1Djz  
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长期汇票long bill 3yLJWH
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短期汇票short bill SnY{|  
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逾期汇票overdue bill /1b7f'  
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宽限日期days of grace E^m;Ab=  
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电汇telegraphic transfer （T.T） EvF[h:C2  
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邮汇postal order||postal note （Am.）||post office order||money order (btmg<WT"  
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本票promissory note （P/N） _7'5IA  
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押汇负责书||押汇保证书letter of hypothecation >+):eBL  
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副保||抵押品||付属担保物collateral security !@ {s M6U  
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担保书trust receipt||letter of indemnity `@#rAW D  
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承兑||认付acceptance egVKAR-  
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单张承兑general acceptance h`iOs>  
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有条件承兑qualified acceptance KC)}Mzt6_  
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附条件认付conditional acceptance dT[JVl+3=  
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部分认付partial acceptance    Nd&UWk^