[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。   |\pbir  
会计报表statement of account !qG7V:6  
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往来帐目account current 
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现在往来帐||存款额current accout %7|9sQ:  
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销货帐account sales 4r4 5i:  
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共同计算帐项joint account CB^U6ZS  
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未决帐项outstanding account OGl}-kw  
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贷方帐项credit account||creditor account +~
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借方帐项debit account||debtor account *}*FX+px)  
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应付帐||应付未付帐account payable a^I\ /&aw'  
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应收帐||应收未收帐account receivable *_d7E   
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新交易||新帐new account "]} bFO7C  
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未决帐||老帐old account "~|6tQLc  
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现金帐cash account `r9!zffyS  
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流水帐running account VAHh~Q6 ;e  
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暂记帐||未定帐suspense account ?67Y-\}   
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过期帐||延滞帐overdue account||pastdue account UM"- nZ>[  
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杂项帐户sundry account qm/22:&v5  
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详细帐单||明细表detail account _@ qjV~%Sy  
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呆帐bad account _-K2/6zy  
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会计项目title of account "*e$aTZB\  

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会计薄||帐薄account-book {k TEHe  
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营业报告书||损益计算表account of budiness||business report B9jC?I |`  
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借贷细帐||交验帐account rendered spH7 /5}  
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明细帐account stated *v^Jb/E315  
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与…银行开立一户头to open an account with Q4#m\KK;i9  
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与…银行建立交易to keep account with aFX=C>M  
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继续记帐to keep account /$Nsd  
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与…有交易to have an account with xX&+WR  
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作成会计帐||有往来帐项to make out an account with v!~fs)cdE|  
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清算||清理债务to make up an account i+ ?^ 8#  
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清洁帐目||与…停止交易to close ones account with X]TG<r  
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结帐to close an account D0-3eV-  
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清理未付款to ask an account||to demand an account AofKw  
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结清差额to balance the account with Q~ w|#  
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清算to settle an account||to liquidate an account||to square an account (=AWOU+  
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审查帐目||监查帐目to audit an account _1\v  
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检查帐目to examine an account s/#!VnU6   
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转入A的帐户to charge the amount to As account Ax7[;|2  
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以计帐方式付款to pay on account $7ZX]%<s  
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代理某人||为某人on ones account||on account of one j</: WRA`]  
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为自己计算||独立帐目on ones own account A?P_DA  
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由某人收益并负风险on ones account and risk||for ones account and risk FcU SE  
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由某人负担for ones account||for account of one "<1{9  
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按某人指示||列入某人帐户by order and for account of one dR,fXQm  
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列入5月份帐目for May account aX'*pK/-  
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编入某中帐项下to pass to the account of||to place to the account of hRhe& ,v  
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寄出清算书to send in an account||to send in render an account ^u ~Q/4  
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支票薄cheque book oap4rHk}  
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支票陈票人cheque drawer /a4{?? #e  
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持票人cheque holder UP,c|  
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不记名支票cheque to bearer||bearer cheque `b$.%S8uj=  
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记名支票||认人支票cheque to order *$g-:ILRuZ  
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到期支票antedated cheque .?$gpM?i  
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未到期支票postdated cheque Gk6iIK  
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保付支票certified cheque 9G2FsM|,  
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未获兑现支票，退票returned cheque 5nx1i  
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横线支票crossed cheque * s3/!K  
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普通横线general crossing EfT=?  
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特别横线special crossing U]rRQ d/:;  
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空白支票blank cheque q!@4~plz  
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失效支票，过期支票stale cheque S3J^,*'  
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普通支票open cheque E2-\]?\F(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {oL>1h,%3?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *0ro0Z|Iq  
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支票换现金||兑现to cash a cheque VIb
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清理票款to clear a cheque %a7$QF]  
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保证兑现to certify a cheque |uJ
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填写支票数额to fill up a cheque RM/ 0A|  
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支票上划线to cross a cheque iURe([@  
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开发支票to make out a cheque n&!-9:0  
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签发支票，开立支票to draw a cheque||to issue a cheque pK4)yu+  
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透支支票to overdraw a cheque Fj!U|l\_9  
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背书支票to endorse a cheque w2'5#`m  
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请付票款||清付票款to pay a cheque||to honour a cheque ")25 qZae  
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支票退票to dishonour a cheque Bbp|!+KP{(  
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拒付支票to refuse a cheque >R=|Wo`Ri  
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拒付支票to stop payment of a cheque fc@A0Hf  
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提示要求付款to present for payment hv+zGID7  
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见票即付持票人payable to bearer Q@HV- (A  
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支付指定人payable to order o"SMbj  
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已过期||无效out of date||stale wNX]7wMX  
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请给出票人R/D||refer to drawer )}ROLe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |'2d_vR  
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文字与数字不一致words and figures differ eiOW#_"\  
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支票 k_R"CKd  
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时间已过account closed 6@Y|"b  
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更改处应加盖印章alterations require initials IO> yIU[  
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时间已过effects not cleared '3H_ wd  
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停止付款payment stopped G#1GXFDO{  
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支票毁损cheque mutilated PYzv
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汇款||寄钱to remit||to send money =I~mKn  
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寄票供取款||支票支付to send a cheque for payment 3yXY.>'  
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寄款人a remitter r"R#@V\'1b  
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收款人a remittee j8`BdKg  
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国外汇票foreign Bill !?gKqx'T$  
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国内汇票inland Bill V$?SR44>nH  
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跟单汇票documentary bill }> X~  
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空头汇票accommodation bill F@:'J\I}:  
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原始汇票original bill #YOA`m,'  

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改写||换新票据renewed bill 8*T=Xei8  
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即期汇票sight bill||bill on demand \;"=QmRD%:  
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…days after date||…days after date…日后付款 > "=>3  
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…months after date||…months after date…月后付款 Hg$lXtn]  
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见票后…日付款…days after sight||…days sight Tyf`j,=  
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见票后…月付款…months after sight||…months sight =zKM=qba  
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同组票据set of bills R[x_j  
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单张汇票sola of exchange||sole of exchange xx%j.zDI]  
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远期汇票usance bill||bill at usance g~A`N=r;h  
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长期汇票long bill [}0haTYc4  
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短期汇票short bill l#Y,R 0  
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逾期汇票overdue bill <s<n  
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宽限日期days of grace ~;{;,8!)  
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电汇telegraphic transfer （T.T） MJ [m  
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邮汇postal order||postal note （Am.）||post office order||money order *@=/qkaJaI  
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本票promissory note （P/N） P'[3Fqe  
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押汇负责书||押汇保证书letter of hypothecation 8ek@:
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副保||抵押品||付属担保物collateral security cZU=o\  
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担保书trust receipt||letter of indemnity MSqVlj  
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承兑||认付acceptance 4,gK[ dc  
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单张承兑general acceptance jaMjZp;{ (  
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有条件承兑qualified acceptance # 0Q]dO  
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附条件认付conditional acceptance 9gEw
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部分认付partial acceptance   #+HJA42