[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。   ovn)lIs  
会计报表statement of account 3+/{}rv  
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往来帐目account current s5TPecd  
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现在往来帐||存款额current accout > ^b6\  
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销货帐account sales ` qqUuFMM  
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共同计算帐项joint account \)?[1b&[_  
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未决帐项outstanding account gZ*8F|sg  
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贷方帐项credit account||creditor account ZCZYgf@  
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借方帐项debit account||debtor account ]R8}cbtU  
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应付帐||应付未付帐account payable at@B>Rb  
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应收帐||应收未收帐account receivable 1)8;9 Ba:  
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新交易||新帐new account 6_a42#  
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未决帐||老帐old account 2G'Au}q0n  
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现金帐cash account F)mlCGv:R  
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流水帐running account iEG`+h
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暂记帐||未定帐suspense account &<Bx1\ ~V  
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过期帐||延滞帐overdue account||pastdue account K4Mv\!Q<8  
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杂项帐户sundry account ^PY*INv  
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详细帐单||明细表detail account wXv\[zL`  
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呆帐bad account ;Ub;AqY  
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会计项目title of account )J&1uMp{  
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会计薄||帐薄account-book 1*{ ` .  
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营业报告书||损益计算表account of budiness||business report 9/[3xhB4  
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借贷细帐||交验帐account rendered *Z"9QX  
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明细帐account stated Fw!CssW  
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与…银行开立一户头to open an account with 1?\ #hemL  
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与…银行建立交易to keep account with \^9SuZ  
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继续记帐to keep account ]*a3J45  
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与…有交易to have an account with s ^Lg*t3I  
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作成会计帐||有往来帐项to make out an account with T0xU}  
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清算||清理债务to make up an account %k(V 2]WF  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account C<Q;3w`#1j  
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清理未付款to ask an account||to demand an account iXpLcHi  
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结清差额to balance the account with "|&xUWJ!)  
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清算to settle an account||to liquidate an account||to square an account _:4n&1{. E  
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审查帐目||监查帐目to audit an account ~D1.opj3  
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检查帐目to examine an account W#1t%hT$  
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转入A的帐户to charge the amount to As account V<f76U)  
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以计帐方式付款to pay on account ~$7fU  
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代理某人||为某人on ones account||on account of one &y-(UOqbkP  
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为自己计算||独立帐目on ones own account G5~ Jp#uA  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one 8:V:^`KaSs  
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按某人指示||列入某人帐户by order and for account of one +[$d9  
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列入5月份帐目for May account D;% (Z!  
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编入某中帐项下to pass to the account of||to place to the account of WZkAlg7Z  
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寄出清算书to send in an account||to send in render an account |y+<|
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支票薄cheque book ,r<!30~f  
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支票陈票人cheque drawer 1an?/j,  
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持票人cheque holder 1t"  
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不记名支票cheque to bearer||bearer cheque ")%)e;V3  
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记名支票||认人支票cheque to order S%ULGX:@ga  
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到期支票antedated cheque E .2 b@  
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未到期支票postdated cheque ;9w:%c1  
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保付支票certified cheque m0I/X$-Cl5  
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未获兑现支票，退票returned cheque u,]?_bK)  
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横线支票crossed cheque yht|0mZV  
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普通横线general crossing 19.+"H  
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特别横线special crossing 
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空白支票blank cheque 4~;x(e@S  
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失效支票，过期支票stale cheque g\%vkK&I  
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普通支票open cheque P)VysYb?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount u19d!#g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges i+`N0!8lY  
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支票换现金||兑现to cash a cheque R?,Oh*  
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清理票款to clear a cheque >5,nB<  
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保证兑现to certify a cheque ^ +e5 M1U=  
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填写支票数额to fill up a cheque "oZ$/ap\  
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支票上划线to cross a cheque _z`g@[m :t  
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开发支票to make out a cheque pA ,xDs@37  
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签发支票，开立支票to draw a cheque||to issue a cheque ;@I4[4ph}  
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透支支票to overdraw a cheque 'a}<|Et.  
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背书支票to endorse a cheque 9 ZKB,  
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请付票款||清付票款to pay a cheque||to honour a cheque Stw%OP@?  
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支票退票to dishonour a cheque s
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拒付支票to refuse a cheque G4VdJ(_  
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拒付支票to stop payment of a cheque i4' ,d#  
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提示要求付款to present for payment Nb[zm|.  
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见票即付持票人payable to bearer ?1DA  
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支付指定人payable to order U\crp T`  
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已过期||无效out of date||stale ?Aewp$Bj  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SO~]aFoYt  
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文字与数字不一致words and figures differ $O+e+Y  
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支票 
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时间已过account closed '1$#onx  
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更改处应加盖印章alterations require initials ^KBE2C  
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时间已过effects not cleared vlHE\%{  
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停止付款payment stopped 34@f(^d +^  
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支票毁损cheque mutilated f9Vxtd  
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汇款||寄钱to remit||to send money np>RxiB^  
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寄票供取款||支票支付to send a cheque for payment C:]&V*d.v4  
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寄款人a remitter q}nL'KQ,n  
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收款人a remittee m
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国外汇票foreign Bill rCwjy&SuU^  
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国内汇票inland Bill aS7[s6  
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跟单汇票documentary bill P5:X7[  
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空头汇票accommodation bill \Z +O9T%  
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原始汇票original bill >3S^9{d  
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改写||换新票据renewed bill ]"Do%
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即期汇票sight bill||bill on demand 94=aVM\>>  
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…days after date||…days after date…日后付款 KUC(n!  
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…months after date||…months after date…月后付款 &ZjQa.-U>  
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见票后…日付款…days after sight||…days sight MDfE(cn2q  
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见票后…月付款…months after sight||…months sight Bn7~p+N  
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同组票据set of bills /4\!zPPj.  
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单张汇票sola of exchange||sole of exchange z0;+.E!  
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远期汇票usance bill||bill at usance c'=p4Fcm  
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长期汇票long bill HvWnPh1l  
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短期汇票short bill 8ODrW!o  
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逾期汇票overdue bill LoHL}1BG-  
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宽限日期days of grace :Mss"L820  
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电汇telegraphic transfer （T.T） Z8??+d=  
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邮汇postal order||postal note （Am.）||post office order||money order *g$egipfF  
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本票promissory note （P/N） { 1^9*  
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押汇负责书||押汇保证书letter of hypothecation z.f~wAT@<  
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副保||抵押品||付属担保物collateral security Z9rs,_A  
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担保书trust receipt||letter of indemnity u 89u#gCAC  
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承兑||认付acceptance |qS<{WZ!h  
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单张承兑general acceptance .S&S#}$/]  
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有条件承兑qualified acceptance G`
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附条件认付conditional acceptance 3Q^@!hu  
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部分认付partial acceptance   7kM_Ijd$