[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。    okfhd{9  
会计报表statement of account %40|7O  
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往来帐目account current FVHEb\Z  
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现在往来帐||存款额current accout tn:tM5m  
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销货帐account sales Z(CzU{7c  
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共同计算帐项joint account tX6n~NJ$  
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未决帐项outstanding account k`xPf\^tf  
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贷方帐项credit account||creditor account l8jm7@.E  
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借方帐项debit account||debtor account EtKy?]i  
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应付帐||应付未付帐account payable  w8$8P  
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应收帐||应收未收帐account receivable #8rLB(  
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新交易||新帐new account 2I>X]r.S!1  
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未决帐||老帐old account yIA-+# r[  
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现金帐cash account
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流水帐running account W2&o'(P\  
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暂记帐||未定帐suspense account ,K 8R
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过期帐||延滞帐overdue account||pastdue account Je5}Z.3m  
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杂项帐户sundry account J}BN}|Y@2  
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详细帐单||明细表detail account 4A"3C  
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呆帐bad account ,cE yV74  
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会计项目title of account N,W
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会计薄||帐薄account-book `>)[UG!: |  
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营业报告书||损益计算表account of budiness||business report bd]9kRq1K  
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借贷细帐||交验帐account rendered mww<Xm'  
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明细帐account stated B (Ps/  
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与…银行开立一户头to open an account with t0+i]lr  
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与…银行建立交易to keep account with v3#,Z!  
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继续记帐to keep account u\V^g  
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与…有交易to have an account with m8ts!6C  
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作成会计帐||有往来帐项to make out an account with B*N1)J\5  
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清算||清理债务to make up an account #0>xa]S  
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清洁帐目||与…停止交易to close ones account with T1] ?E]m{  
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结帐to close an account G
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清理未付款to ask an account||to demand an account Y3Fj3NwS  
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结清差额to balance the account with SVZocTt  
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清算to settle an account||to liquidate an account||to square an account q`VL i  
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审查帐目||监查帐目to audit an account }d<R 5  
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检查帐目to examine an account '+`[)w  
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转入A的帐户to charge the amount to As account j*jUcD*  
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以计帐方式付款to pay on account V ~C$|+>e  
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代理某人||为某人on ones account||on account of one SIe!=F[  
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为自己计算||独立帐目on ones own account n
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由某人收益并负风险on ones account and risk||for ones account and risk ]~({;;3o-  
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由某人负担for ones account||for account of one KdkA@>L!;  
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按某人指示||列入某人帐户by order and for account of one @ZjT_  
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列入5月份帐目for May account *
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编入某中帐项下to pass to the account of||to place to the account of Hiyg1  
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寄出清算书to send in an account||to send in render an account JMb_00r  
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支票薄cheque book vgz`+Zj*S  
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支票陈票人cheque drawer 9!FX*}dC  
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持票人cheque holder 55[ 4)*  
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不记名支票cheque to bearer||bearer cheque |)-kUu  
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记名支票||认人支票cheque to order i\R0+O{  
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到期支票antedated cheque m[hL GD'Fi  
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未到期支票postdated cheque 8@3K, [Mo  
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保付支票certified cheque .`or^`X3  
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未获兑现支票，退票returned cheque (In{GA7;  
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横线支票crossed cheque [&x9<f6  
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普通横线general crossing "2%z;!U1  
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特别横线special crossing  }D1x%L  
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空白支票blank cheque r[9m-#)>  
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失效支票，过期支票stale cheque 6@]o,O  
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普通支票open cheque Y:*% [\R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KpN]9d   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Qt u;
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支票换现金||兑现to cash a cheque #p+iwW-  
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清理票款to clear a cheque YS3~sA  
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保证兑现to certify a cheque WcmX"{  
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填写支票数额to fill up a cheque  O_ _s~  
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支票上划线to cross a cheque 6R :hsC$  
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开发支票to make out a cheque l
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签发支票，开立支票to draw a cheque||to issue a cheque 2ZxhV4\  
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透支支票to overdraw a cheque cGm3LS6]*  
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请付票款||清付票款to pay a cheque||to honour a cheque AL":j6!OQ  
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支票退票to dishonour a cheque :E}
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拒付支票to refuse a cheque =%8 yEb*5#  
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拒付支票to stop payment of a cheque A~xw:[zy$a  
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提示要求付款to present for payment UvGxA[~2+  
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见票即付持票人payable to bearer {m!5IR  
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支付指定人payable to order NC
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已过期||无效out of date||stale oeg Bk  
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请给出票人R/D||refer to drawer c2NB@T9'v  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qkKl;Z?Y:  

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文字与数字不一致words and figures differ =Rx4ZqTI|  
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支票 |kK5:\H  
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时间已过account closed `E1G9BbU  
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更改处应加盖印章alterations require initials K@*+;6y@  
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时间已过effects not cleared S}/ZHo  
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停止付款payment stopped $ JCOL  
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支票毁损cheque mutilated \Z/0i|  
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汇款||寄钱to remit||to send money caTKi8  
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寄票供取款||支票支付to send a cheque for payment ))6iVgSE$  
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寄款人a remitter EF6"P H+J@  
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收款人a remittee mL s>RR#b  
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国外汇票foreign Bill <oTNo>U/k  
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国内汇票inland Bill <qxqlEQT  
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跟单汇票documentary bill iS8yJRy  
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空头汇票accommodation bill yuB\Z/  
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原始汇票original bill u*!/J R  
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改写||换新票据renewed bill v0~*?m4  
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即期汇票sight bill||bill on demand %VzCeS9  
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…days after date||…days after date…日后付款 R`emI7|  
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…months after date||…months after date…月后付款 "+ 8Y{T  
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见票后…日付款…days after sight||…days sight &H@OLyC  
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见票后…月付款…months after sight||…months sight o; Ma)/P  
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同组票据set of bills sa>}wz<o  
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单张汇票sola of exchange||sole of exchange h\ qM5Qx+Q  
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远期汇票usance bill||bill at usance 2OJ=Xb1  
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长期汇票long bill ~%o?J"y  
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短期汇票short bill vg/:q>o  
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逾期汇票overdue bill SecZ5(+=  
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宽限日期days of grace :{Crc   
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电汇telegraphic transfer （T.T） ,
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邮汇postal order||postal note （Am.）||post office order||money order ?!J{Mrdn  
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本票promissory note （P/N） &91U(Go  
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押汇负责书||押汇保证书letter of hypothecation 7EKQE
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副保||抵押品||付属担保物collateral security j<LDJi>O  
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担保书trust receipt||letter of indemnity ?{ "_9g9  
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承兑||认付acceptance uV:;q>XM'%  
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单张承兑general acceptance 52$7vYMto  
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有条件承兑qualified acceptance S[bFS7[  
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附条件认付conditional acceptance ptS1
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部分认付partial acceptance  
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