[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。   #AQV(;r7@  
会计报表statement of account ~b8]H|<'Y  
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往来帐目account current g`QEu 5v  
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现在往来帐||存款额current accout [/8%3  
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销货帐account sales .%  
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共同计算帐项joint account ^^ixa1H<  
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未决帐项outstanding account }Jj}%XxKs  
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贷方帐项credit account||creditor account FfT

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借方帐项debit account||debtor account U|R_OLWAg  
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应付帐||应付未付帐account payable I{=Qtnlb  
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应收帐||应收未收帐account receivable _7_Y={4=`  
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新交易||新帐new account }W^A*]X  
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未决帐||老帐old account EQSQFRk;  
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现金帐cash account ]JQ ULE)  
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流水帐running account -" 9  
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暂记帐||未定帐suspense account k$:|-_(w  
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过期帐||延滞帐overdue account||pastdue account _Y m2/3!  
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杂项帐户sundry account "_?nN" A7  
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详细帐单||明细表detail account vW@=<aS Z  
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呆帐bad account t sRdvFFq  
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会计项目title of account 7F.4Ga;  
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会计薄||帐薄account-book >=w)x,0yX  
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营业报告书||损益计算表account of budiness||business report `">=  
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借贷细帐||交验帐account rendered M)(DZ}  
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明细帐account stated b7ZSPXV  
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与…银行开立一户头to open an account with 3$ PV2"  
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与…银行建立交易to keep account with 9jGu}Vo  
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继续记帐to keep account *=xr-!MEk  
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与…有交易to have an account with BL4-7  
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作成会计帐||有往来帐项to make out an account with TJ*T:?>e  
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清算||清理债务to make up an account 4`=mu}Y2  
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清洁帐目||与…停止交易to close ones account with %N_%J
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结帐to close an account N4HqLh 23H  
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清理未付款to ask an account||to demand an account A+?`?pOm&  
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结清差额to balance the account with ;]:@n;c\  
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清算to settle an account||to liquidate an account||to square an account <ZR9GlIr  
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审查帐目||监查帐目to audit an account LjHVJSC  
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检查帐目to examine an account IV)
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转入A的帐户to charge the amount to As account )@bQu~Y  
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以计帐方式付款to pay on account 9(wK@  
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代理某人||为某人on ones account||on account of one U:_^#\p  
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为自己计算||独立帐目on ones own account D.XvG_  
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由某人收益并负风险on ones account and risk||for ones account and risk l1Fc>:o{  
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由某人负担for ones account||for account of one jW@
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按某人指示||列入某人帐户by order and for account of one {Y9q[D'g.  
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列入5月份帐目for May account f& '  
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编入某中帐项下to pass to the account of||to place to the account of q'82q Y  
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寄出清算书to send in an account||to send in render an account MFk5K  
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支票薄cheque book | %Vh`HT  
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支票陈票人cheque drawer C~iL3Cb  
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持票人cheque holder Ek]'km!  
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不记名支票cheque to bearer||bearer cheque mL: sJf  
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记名支票||认人支票cheque to order ^.NU|NQi'  
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到期支票antedated cheque ;;N9>M?b  
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未到期支票postdated cheque _zi|  
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保付支票certified cheque X_\otVh(D  
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未获兑现支票，退票returned cheque VS8Rx.?  
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横线支票crossed cheque j\^CV?}sm'  
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普通横线general crossing ;@Y;g(bw:  
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特别横线special crossing X?qK0fS  
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空白支票blank cheque cB}D^O   
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失效支票，过期支票stale cheque +*/Zu`kzX  
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普通支票open cheque >V8-i`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |"CZ
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l L@XM2"  
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支票换现金||兑现to cash a cheque a fW@T2  
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清理票款to clear a cheque /dI&o,sA  
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保证兑现to certify a cheque .2Elr( &*h  
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填写支票数额to fill up a cheque w4{<n/"  
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支票上划线to cross a cheque V1`o%;j  
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开发支票to make out a cheque j[G  
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签发支票，开立支票to draw a cheque||to issue a cheque Eib5  
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透支支票to overdraw a cheque A,
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背书支票to endorse a cheque li'YDtMKCY  
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请付票款||清付票款to pay a cheque||to honour a cheque p\tm:QWD;  
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支票退票to dishonour a cheque .*?wF  
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拒付支票to refuse a cheque ,,&*:<Q  
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拒付支票to stop payment of a cheque p{Yv3dNl  
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提示要求付款to present for payment k"T}2 7  
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见票即付持票人payable to bearer Yz/md1T$  
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支付指定人payable to order 0d"[l@UU0  
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已过期||无效out of date||stale q77;ZPfs8  
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请给出票人R/D||refer to drawer uGf@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds DnMwUykF>0  
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文字与数字不一致words and figures differ !N\@'F!  
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支票 UUYSFa%  
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时间已过account closed d6?j`~[7#-  
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更改处应加盖印章alterations require initials -[4T  
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时间已过effects not cleared =t#llgi~  
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停止付款payment stopped Sxt"B  
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支票毁损cheque mutilated |B?m,U$A!  
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汇款||寄钱to remit||to send money j78i#}e  
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寄票供取款||支票支付to send a cheque for payment O%WIf__Q  
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寄款人a remitter |PvPAPy)uu  
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收款人a remittee L4@K~8j7  
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国外汇票foreign Bill GL>O4S<`  
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国内汇票inland Bill bbDZ#DK"  
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跟单汇票documentary bill Z\(q@3C  
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空头汇票accommodation bill lB8-Z ow  
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原始汇票original bill \,'m</o~,  
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改写||换新票据renewed bill s-NX 
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即期汇票sight bill||bill on demand (=FRmdeYl1  
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…days after date||…days after date…日后付款 "-E\[@/  
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…months after date||…months after date…月后付款 HRpte=`q  
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见票后…日付款…days after sight||…days sight k<z)WNBf  
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见票后…月付款…months after sight||…months sight "6A `
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同组票据set of bills >:SHV W  
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单张汇票sola of exchange||sole of exchange )w em| :H  
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远期汇票usance bill||bill at usance #x@$lc=k3  
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长期汇票long bill 8H[<X_/ke  
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短期汇票short bill J[&@PUy  
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逾期汇票overdue bill %jJ G>T  
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宽限日期days of grace -12UN(&&Z  
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电汇telegraphic transfer （T.T） 2y\E[jA  
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邮汇postal order||postal note （Am.）||post office order||money order sfH_5 #w  
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本票promissory note （P/N） 0|qAxR-  
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押汇负责书||押汇保证书letter of hypothecation KM0ru  
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副保||抵押品||付属担保物collateral security 0JS?;fk  
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担保书trust receipt||letter of indemnity G>_*djUf  
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承兑||认付acceptance Ty\R=y}}  
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单张承兑general acceptance v"$L702d$\  
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有条件承兑qualified acceptance \7eUw,~Q>  
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附条件认付conditional acceptance j_[tu!~  
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部分认付partial acceptance   >uB?rGcM