[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。   !Khs
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会计报表statement of account =HSE  
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往来帐目account current +zlaYHj  
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现在往来帐||存款额current accout [A3hrSw  
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销货帐account sales -1< }_*  
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共同计算帐项joint account IUZsLNW  
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未决帐项outstanding account ^+P]
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贷方帐项credit account||creditor account j$Kubg(I5  
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借方帐项debit account||debtor account VE GUhI/d  
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应付帐||应付未付帐account payable `j<'*v zo  
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应收帐||应收未收帐account receivable 3rWqt  
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新交易||新帐new account Bd7A-T)q!  
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未决帐||老帐old account i=SX_#b^  
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现金帐cash account M"P$hb'F  
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流水帐running account ah}aL7dgO  
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暂记帐||未定帐suspense account SR\#>Qwx_  
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过期帐||延滞帐overdue account||pastdue account "PuP J|  
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杂项帐户sundry account qC]D9 A  
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详细帐单||明细表detail account bbnAF*7s8  
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呆帐bad account ?B[Z9Ef"8l  
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会计项目title of account Ib!`ChZ  
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会计薄||帐薄account-book ^D6JckW  

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营业报告书||损益计算表account of budiness||business report ku\_M  
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借贷细帐||交验帐account rendered /Bb\jvk-E  
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明细帐account stated ~C[R%%Gu  
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与…银行开立一户头to open an account with A 8&%G8d  
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与…银行建立交易to keep account with <m9IZIY<  
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继续记帐to keep account ;)UZT^f`)K  
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与…有交易to have an account with ^2Op?J  
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作成会计帐||有往来帐项to make out an account with %B# Ewt@[  
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清算||清理债务to make up an account pNE!waR>  
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清洁帐目||与…停止交易to close ones account with @{~x
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结帐to close an account AnIENJ  
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清理未付款to ask an account||to demand an account ~vG~Z*F  
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结清差额to balance the account with ^D/*Hp _  
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清算to settle an account||to liquidate an account||to square an account ]vhh*  
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审查帐目||监查帐目to audit an account |PTL!>ym2  
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检查帐目to examine an account ~M,n
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转入A的帐户to charge the amount to As account Gz$Ds
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以计帐方式付款to pay on account @ttcFX1:W  
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代理某人||为某人on ones account||on account of one +g\u=&<6  
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为自己计算||独立帐目on ones own account 0;r+E*`DA  
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由某人收益并负风险on ones account and risk||for ones account and risk 8_m
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由某人负担for ones account||for account of one !f]F'h8  
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按某人指示||列入某人帐户by order and for account of one FpCj$y~3  
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列入5月份帐目for May account NTls64AS.  
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编入某中帐项下to pass to the account of||to place to the account of phEM1",4T  
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寄出清算书to send in an account||to send in render an account enK4`+.7  
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支票薄cheque book FL"IPX;
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支票陈票人cheque drawer x(}@se  
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持票人cheque holder j?3J-}XC  
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不记名支票cheque to bearer||bearer cheque &%C4rAd2  
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记名支票||认人支票cheque to order <@(HQuL#  
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到期支票antedated cheque X7Cou6r  
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未到期支票postdated cheque _f{'&YhUU  
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保付支票certified cheque gP^'4>Jr  
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未获兑现支票，退票returned cheque ([`-*Hy  
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横线支票crossed cheque #oJ9BgDry  
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普通横线general crossing ~KHp~Xs`  
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特别横线special crossing `b# w3 2  
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空白支票blank cheque 4$1sBY/  
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失效支票，过期支票stale cheque Jg/WE1p>  
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普通支票open cheque 11%^K=dq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0Eo*C9FP~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges h8$lDFo  
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支票换现金||兑现to cash a cheque zl4Iq+5~6Q  
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清理票款to clear a cheque =uMoX -  
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保证兑现to certify a cheque OiJ1&Fz(  
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填写支票数额to fill up a cheque 6psK2d
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支票上划线to cross a cheque cOxF.(L  
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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 @m<xpel  
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透支支票to overdraw a cheque Nd%,V  

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背书支票to endorse a cheque }c:s+P+/  
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请付票款||清付票款to pay a cheque||to honour a cheque Nw/4z$].J  
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支票退票to dishonour a cheque ;
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拒付支票to refuse a cheque pi7W8y  
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拒付支票to stop payment of a cheque ;%0$3a  
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提示要求付款to present for payment -r@fLkwg  
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见票即付持票人payable to bearer >7V96jL$Y  
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已过期||无效out of date||stale 2!Yq9,`  
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请给出票人R/D||refer to drawer #^4p(eZ[}  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds S81%iz.n  
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文字与数字不一致words and figures differ (H5nz':  
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支票 kw{dvE\K  
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时间已过account closed Q6)Wh6Cm  
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更改处应加盖印章alterations require initials @+Yql  
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时间已过effects not cleared #NQpr  
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停止付款payment stopped I]Ev6>=;  

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支票毁损cheque mutilated E{s
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汇款||寄钱to remit||to send money ,Tp:. "  
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寄票供取款||支票支付to send a cheque for payment +pUG6.j%  
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寄款人a remitter oZ,J{I!L  
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收款人a remittee |\.:h":!0~  
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国外汇票foreign Bill ca=sc[ $+  
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国内汇票inland Bill "m#17J_  
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跟单汇票documentary bill A_e&#O  
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空头汇票accommodation bill ($nQmr;t  
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原始汇票original bill CdZ. T/x  
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改写||换新票据renewed bill vpq"mpfkh  
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即期汇票sight bill||bill on demand _Z>ny&  
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…days after date||…days after date…日后付款 $^e(?Pq  
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…months after date||…months after date…月后付款 D\^mh{q(  
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见票后…日付款…days after sight||…days sight f AY(ro9Q(  
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见票后…月付款…months after sight||…months sight wpWZn[j  
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同组票据set of bills cOf.z)kf6  
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单张汇票sola of exchange||sole of exchange 2:RFPK  
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远期汇票usance bill||bill at usance 2g~W})e  
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长期汇票long bill [b+B"f6  
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短期汇票short bill nA(5p?D+YB  
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逾期汇票overdue bill n/Dg)n?
 
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宽限日期days of grace EERCb%M8Z  
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电汇telegraphic transfer （T.T） T_qM@/f  
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邮汇postal order||postal note （Am.）||post office order||money order Jz4;7/  
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本票promissory note （P/N） l9]nrT1Hy  
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押汇负责书||押汇保证书letter of hypothecation yRi5t{!V  
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副保||抵押品||付属担保物collateral security .AQTUd(_  
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担保书trust receipt||letter of indemnity KMG}VG   
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承兑||认付acceptance L8 Q/!+K  
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单张承兑general acceptance roPC ^Q  
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有条件承兑qualified acceptance ;dtA-EfOZ  
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附条件认付conditional acceptance O$x +>^  
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部分认付partial acceptance   9':Hh'