[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。   s1?[7yC  
会计报表statement of account ~b{Gz6u>  
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往来帐目account current Scv#zuv_  
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现在往来帐||存款额current accout W2uOR{ '?  
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销货帐account sales 9'hv%A:\3  
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共同计算帐项joint account u.rY#cS,-R  
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未决帐项outstanding account l7
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贷方帐项credit account||creditor account O{ /q-~_  
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借方帐项debit account||debtor account |>z3E z  
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应付帐||应付未付帐account payable ws^4?O  
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应收帐||应收未收帐account receivable }`+B=h-dW  
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新交易||新帐new account tnLAJ+-M  
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未决帐||老帐old account )Pv9_XKJ  
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现金帐cash account
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流水帐running account \}]! )}G  
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暂记帐||未定帐suspense account ;`6^6p\p  
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account 5ms""LD/  
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详细帐单||明细表detail account 6"}?.E$  
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呆帐bad account H#ncM~y*  
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会计项目title of account )wNP( @$L  
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会计薄||帐薄account-book Q1+dCCY#F  
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营业报告书||损益计算表account of budiness||business report #f+$Ddg*  
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借贷细帐||交验帐account rendered 4]E3cAJ  
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明细帐account stated Bi{$@n&?f  
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与…银行开立一户头to open an account with /Sh#_\x  
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与…银行建立交易to keep account with yNbjoFM.i  
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继续记帐to keep account ,l)^Ft`5  
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与…有交易to have an account with &oX>*6L  
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作成会计帐||有往来帐项to make out an account with c3CWRi`LE  
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清算||清理债务to make up an account $A-J,_:T<  
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清洁帐目||与…停止交易to close ones account with AQwdw>I-FX  
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结帐to close an account Bn &Ws  
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清理未付款to ask an account||to demand an account 4.5|2\[  
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结清差额to balance the account with  cHk)i  
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清算to settle an account||to liquidate an account||to square an account i=oU;7~zK  
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审查帐目||监查帐目to audit an account v: OR   
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检查帐目to examine an account 2so!  
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转入A的帐户to charge the amount to As account %_%Q8,W  
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以计帐方式付款to pay on account P"8~$ P#  
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代理某人||为某人on ones account||on account of one D!Pq4'd(  
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为自己计算||独立帐目on ones own account 8h*Icf  
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由某人收益并负风险on ones account and risk||for ones account and risk |Sy<@oq  
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由某人负担for ones account||for account of one -~v2BN/  
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按某人指示||列入某人帐户by order and for account of one zck#tht4 n  
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列入5月份帐目for May account 4gz H8sF  
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编入某中帐项下to pass to the account of||to place to the account of %7IugHH9y  
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寄出清算书to send in an account||to send in render an account 8hOk{xs8  
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支票薄cheque book M3c$=>  
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支票陈票人cheque drawer (:TjoXXiY  
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持票人cheque holder -:Da&V  
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不记名支票cheque to bearer||bearer cheque XHK<AO^  
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记名支票||认人支票cheque to order ]@j*/IP  
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到期支票antedated cheque J%v=yBC2  
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未到期支票postdated cheque Neq+16*u  
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保付支票certified cheque @r/#-?W  
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未获兑现支票，退票returned cheque #%
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横线支票crossed cheque V+* P2|  
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普通横线general crossing #|Y5,a,{  
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特别横线special crossing q+H%)kF  
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空白支票blank cheque /[a~3^Gs^  
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失效支票，过期支票stale cheque 2 Wt> Mi  
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普通支票open cheque )
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p#ol*m5wE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K,Ef9c/+K  
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支票换现金||兑现to cash a cheque eV2W{vuI  
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清理票款to clear a cheque :}Xll#.,m  
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保证兑现to certify a cheque k52/w)Ro,$  
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填写支票数额to fill up a cheque "9m2/D`=  
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支票上划线to cross a cheque 4H,`]B8(D  
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开发支票to make out a cheque a H 4c02s$  
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签发支票，开立支票to draw a cheque||to issue a cheque Ov};e  
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透支支票to overdraw a cheque )LdP5z-  
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背书支票to endorse a cheque cWEE%  
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请付票款||清付票款to pay a cheque||to honour a cheque ~o82uw?  
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支票退票to dishonour a cheque @Py/K /  
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拒付支票to refuse a cheque c|lu&}BS  
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拒付支票to stop payment of a cheque E'v_#FLvR  
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提示要求付款to present for payment 2{]`W57_=  
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见票即付持票人payable to bearer ,/YF-L$(t  
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支付指定人payable to order vh "R'o  
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已过期||无效out of date||stale ^:K3vC[h;c  
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请给出票人R/D||refer to drawer D5$wT I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LL]zT H0  
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文字与数字不一致words and figures differ
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支票 )_1zRT|9  
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时间已过account closed =3|O%\  
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时间已过effects not cleared OTC!wI g  
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停止付款payment stopped ;w:M`#2  
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支票毁损cheque mutilated /<E5"Mm%  
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汇款||寄钱to remit||to send money %{YN
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寄票供取款||支票支付to send a cheque for payment t>1Z\lE\"  
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寄款人a remitter rrQQZ5fhb  
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收款人a remittee dlJbI}-v=  
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国外汇票foreign Bill :/:.Kb  
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国内汇票inland Bill D@.tkzU@E  
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跟单汇票documentary bill _cy2z  
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空头汇票accommodation bill '3TW [!m  
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原始汇票original bill hGd<<\  

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改写||换新票据renewed bill RY c!~Wh~Y  
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即期汇票sight bill||bill on demand }Z{=|rVE  
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…days after date||…days after date…日后付款 \2ZPj)&-E
 
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…months after date||…months after date…月后付款 )\6&12rj  
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见票后…日付款…days after sight||…days sight w QNxL5B  
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见票后…月付款…months after sight||…months sight |tv" B@`  
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同组票据set of bills "I=\[l8t  
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单张汇票sola of exchange||sole of exchange v2H#=E4cZ#  
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远期汇票usance bill||bill at usance taFn![}/!g  
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长期汇票long bill v^zu:Z*  
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短期汇票short bill ^5A t?I8  
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逾期汇票overdue bill RRGWC$>?  
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宽限日期days of grace %I-+Ead0i  
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电汇telegraphic transfer （T.T） "Kc>dJ@W  
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邮汇postal order||postal note （Am.）||post office order||money order em\ 9'L ^  
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本票promissory note （P/N） $Bj;D=d@V  
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押汇负责书||押汇保证书letter of hypothecation - !>}_AH  
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副保||抵押品||付属担保物collateral security >[Ye  
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担保书trust receipt||letter of indemnity rQEyD  
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承兑||认付acceptance "Vr[4&`  
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单张承兑general acceptance 2MATpV#BT  

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有条件承兑qualified acceptance xGU(n_Y  
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附条件认付conditional acceptance A<6%r7&B'  
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部分认付partial acceptance   #U*_1P0h