[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。   ~.y4 ,-  
会计报表statement of account CIs1*:Q9  
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往来帐目account current kjYO0!C  
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现在往来帐||存款额current accout q,h.W JI  
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销货帐account sales V?=zuB?'  
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共同计算帐项joint account B(T4nH_k  
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未决帐项outstanding account N#-\JlJ)  
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贷方帐项credit account||creditor account lkJ#$Ik&  
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借方帐项debit account||debtor account 1+ARV&bc  
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应付帐||应付未付帐account payable F[giq1#  
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应收帐||应收未收帐account receivable i(;u6Rk  
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新交易||新帐new account G~L#vAY  
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未决帐||老帐old account Nm.>C4  
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现金帐cash account M!i5StGC  
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流水帐running account c<x6_H6[8  
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暂记帐||未定帐suspense account >mltE$|  
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过期帐||延滞帐overdue account||pastdue account UAO#$o(  
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杂项帐户sundry account bj^ m<}   
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详细帐单||明细表detail account ~jTnjx  
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呆帐bad account JOq<lb=  
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会计项目title of account T480w6-@  
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会计薄||帐薄account-book r8.v0b"1  
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营业报告书||损益计算表account of budiness||business report ge8zh/`  
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借贷细帐||交验帐account rendered ~MOCr  
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明细帐account stated ,;18:  
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与…银行开立一户头to open an account with {jI/ 9  
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与…银行建立交易to keep account with AK =k@hT  
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继续记帐to keep account u{,^
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与…有交易to have an account with 1P_bG47  
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作成会计帐||有往来帐项to make out an account with Vp$ckr  
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清算||清理债务to make up an account kuaov3Ui  
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清洁帐目||与…停止交易to close ones account with fZO/HzX  
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结帐to close an account s@|?N+z  
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清理未付款to ask an account||to demand an account TxWj gW~  
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结清差额to balance the account with ?H`LrL/k  
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清算to settle an account||to liquidate an account||to square an account pK`rm"6G  
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审查帐目||监查帐目to audit an account S]>_o"|HV  
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检查帐目to examine an account ZS-9|EA<  
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转入A的帐户to charge the amount to As account _W+TZa@_  
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以计帐方式付款to pay on account Fmu R(f=  
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代理某人||为某人on ones account||on account of one DF~w20+  
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为自己计算||独立帐目on ones own account ?|33N
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由某人收益并负风险on ones account and risk||for ones account and risk 2'_sGAH  
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由某人负担for ones account||for account of one gUMUh]j  
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按某人指示||列入某人帐户by order and for account of one =Yfs=+O  
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列入5月份帐目for May account 1@y?OWC  
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编入某中帐项下to pass to the account of||to place to the account of >M!>Hl/  
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寄出清算书to send in an account||to send in render an account [bp"U*!9P  
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支票薄cheque book :$WRV-  
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支票陈票人cheque drawer ?YS`?Rr  
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持票人cheque holder "7l}X{b  
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不记名支票cheque to bearer||bearer cheque {R#nGsrt;  
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记名支票||认人支票cheque to order D(&OyZ~Q+  
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到期支票antedated cheque K'tz_:d|  
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未到期支票postdated cheque ?SpI^Wn)[  
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保付支票certified cheque ug{F?LW[  
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未获兑现支票，退票returned cheque ]*Hz'  
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横线支票crossed cheque Vg3&:g5 /  
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普通横线general crossing I2 Kb.`'!  
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特别横线special crossing V^ :\/EU  
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空白支票blank cheque q8D1MEBL`  
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失效支票，过期支票stale cheque zPXd]jIwV  
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普通支票open cheque v:>P;\]r9M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n5i}J/Sa2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]]7T5'.  
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支票换现金||兑现to cash a cheque zk]~cG5dT/  
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清理票款to clear a cheque f[RnL#*xJU  
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保证兑现to certify a cheque lO *Hv9#  
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填写支票数额to fill up a cheque r$7rYxFR  
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支票上划线to cross a cheque (tgaH,G  
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开发支票to make out a cheque !=we7vK}  
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签发支票，开立支票to draw a cheque||to issue a cheque 1<83MO;  
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透支支票to overdraw a cheque 55,-1tWs  
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背书支票to endorse a cheque N[-)c,O  
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请付票款||清付票款to pay a cheque||to honour a cheque {@A2jk\  
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支票退票to dishonour a cheque br
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拒付支票to refuse a cheque H~Cfni;  
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拒付支票to stop payment of a cheque Vd4osBu{fY  
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提示要求付款to present for payment w3>|mDA}I  
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见票即付持票人payable to bearer c29Z1Zs2)  
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支付指定人payable to order :(Bi{cw  
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已过期||无效out of date||stale 'QF >e  
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请给出票人R/D||refer to drawer *.g?y6d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LnS>3$t*  
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文字与数字不一致words and figures differ u2-7vudh  
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支票 A#&qo
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时间已过account closed j*d~h$[ k  
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更改处应加盖印章alterations require initials <9a_wGs  
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时间已过effects not cleared K-C
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停止付款payment stopped jSp&mD*xv  

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支票毁损cheque mutilated wS*CcIwj  
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汇款||寄钱to remit||to send money 3}{5 X'  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter Ja=70ZI^6  
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收款人a remittee m$mY<Q  
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国外汇票foreign Bill {-N9
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国内汇票inland Bill =#2qX>?  
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跟单汇票documentary bill C1B3VG  
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空头汇票accommodation bill f@Rpb}zg+C  
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原始汇票original bill & #PBww  
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改写||换新票据renewed bill 5*wApu{2A  
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即期汇票sight bill||bill on demand k CW!m  
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…days after date||…days after date…日后付款 ?F87C[o  
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…months after date||…months after date…月后付款 `mKlv~$1^  
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见票后…日付款…days after sight||…days sight b1+hr(kMRM  
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见票后…月付款…months after sight||…months sight fY%M=,t3c  
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同组票据set of bills BbXU|QtY  
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单张汇票sola of exchange||sole of exchange 8!uL-_Bn  
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远期汇票usance bill||bill at usance (zS2Ndp  
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长期汇票long bill oN[Fza>  
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短期汇票short bill V~J*49t&2J  
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逾期汇票overdue bill W$JY M3!  
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宽限日期days of grace C(F1VS  
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电汇telegraphic transfer （T.T） j*;*Ka w  
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邮汇postal order||postal note （Am.）||post office order||money order 0)A=+zSS1  
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本票promissory note （P/N） %PQl dPL8  
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押汇负责书||押汇保证书letter of hypothecation 6-*~t8  
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副保||抵押品||付属担保物collateral security 'v'` F*6  
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担保书trust receipt||letter of indemnity -!XrwQyk  
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承兑||认付acceptance /yx=7<  
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单张承兑general acceptance r@|R-Binz  
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有条件承兑qualified acceptance f|X[gL,B  
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附条件认付conditional acceptance AiY|O S3R  
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部分认付partial acceptance   5XzrS-I+X@