[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。   ]Wd{4(b  
会计报表statement of account \vQ_:- A  
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往来帐目account current 7Fy^K;V"  
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现在往来帐||存款额current accout GrM~%ng  
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销货帐account sales ,nHz~Xi1t  
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共同计算帐项joint account *D<sk7  
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未决帐项outstanding account m};
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贷方帐项credit account||creditor account n53}79Uiz  
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借方帐项debit account||debtor account #;mZ3[+i5  
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应付帐||应付未付帐account payable %pwm34  
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应收帐||应收未收帐account receivable omRd'\ RO  
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新交易||新帐new account Z].>U!7W  
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未决帐||老帐old account 71)#'ey  
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现金帐cash account _nRshTt`V&  
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流水帐running account Hou{tUm{xC  
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暂记帐||未定帐suspense account l y%**iN  
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过期帐||延滞帐overdue account||pastdue account W
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杂项帐户sundry account I{Kc{MXn  
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详细帐单||明细表detail account 43)9iDmJ8<  
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呆帐bad account ^Qr P.l#pZ  
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会计项目title of account SP*5 W)6  
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会计薄||帐薄account-book q#778  
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营业报告书||损益计算表account of budiness||business report 6X jUb  
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借贷细帐||交验帐account rendered h1kPsgzR  
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明细帐account stated s7 KKH w  
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与…银行开立一户头to open an account with ' |/_='  
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与…银行建立交易to keep account with NY;UI(<]  
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继续记帐to keep account xh6x B|Z  
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与…有交易to have an account with Hb+#*42v  
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作成会计帐||有往来帐项to make out an account with ]~.J@ 1?  
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清算||清理债务to make up an account =zjUd 5  
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清洁帐目||与…停止交易to close ones account with ,1[
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结帐to close an account ?iLd5 Z  
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清理未付款to ask an account||to demand an account r^E]GDz  
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结清差额to balance the account with KYu(H[a  
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清算to settle an account||to liquidate an account||to square an account ]jb4Z  
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审查帐目||监查帐目to audit an account &&}5>kg>d  
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检查帐目to examine an account 6lWFxbh  
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转入A的帐户to charge the amount to As account H 1D;:n  
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以计帐方式付款to pay on account 3> #mO}\  
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代理某人||为某人on ones account||on account of one #a |ch6B  
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为自己计算||独立帐目on ones own account %W4aKb?BT  
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由某人收益并负风险on ones account and risk||for ones account and risk ;(Xe @OtW  
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由某人负担for ones account||for account of one =*g$#l4  
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按某人指示||列入某人帐户by order and for account of one V`\f+Uu  
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列入5月份帐目for May account #t@x6Vt  
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编入某中帐项下to pass to the account of||to place to the account of 9c6GYWIFt&  
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寄出清算书to send in an account||to send in render an account [2'm`tZL  
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支票薄cheque book eOehgU5x  
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支票陈票人cheque drawer vx!::V7s6  
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持票人cheque holder d1V^2Hb?  
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不记名支票cheque to bearer||bearer cheque  [eNkU">}  
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记名支票||认人支票cheque to order 0]T.Lh$3  
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到期支票antedated cheque /m`}f]u  
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未到期支票postdated cheque )
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保付支票certified cheque *jk3 \KaoV  
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未获兑现支票，退票returned cheque *16<M)7  
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横线支票crossed cheque 0A;"V' i  
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普通横线general crossing yND"bF9  
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特别横线special crossing w8O" =},  
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空白支票blank cheque Ve{n<{P  
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失效支票，过期支票stale cheque F{<5aLaYti  
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普通支票open cheque 7A5p["?Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount HPg3`Ul  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7 8Vcu'j&_  
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支票换现金||兑现to cash a cheque ~9\$5n)a  
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清理票款to clear a cheque FmEc`N9\v  
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保证兑现to certify a cheque xg<Hxn,<M  
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填写支票数额to fill up a cheque ?+~cA^-3T  
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支票上划线to cross a cheque
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开发支票to make out a cheque ('O}&F1  
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签发支票，开立支票to draw a cheque||to issue a cheque k'T^dY&c  
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透支支票to overdraw a cheque F(5hmr  
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背书支票to endorse a cheque ,1oQ cC  
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请付票款||清付票款to pay a cheque||to honour a cheque |&3x#1A  
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支票退票to dishonour a cheque eS+g|$c
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拒付支票to refuse a cheque :#5xA?=* S  
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拒付支票to stop payment of a cheque ^EELaG  
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提示要求付款to present for payment mLh kI!4[  
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见票即付持票人payable to bearer 8:= n*  
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支付指定人payable to order M`YWn ;  
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已过期||无效out of date||stale /1N6X.Zb  
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请给出票人R/D||refer to drawer [.se|]t7X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds > f
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文字与数字不一致words and figures differ O[tvR:Nh  
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支票 .2d9?p3Y  
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时间已过account closed +$4(zPs@  
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更改处应加盖印章alterations require initials rpeJkG@+  
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时间已过effects not cleared SGb;!T*  
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停止付款payment stopped N0hE4t  
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支票毁损cheque mutilated OL4z%mDZi  
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汇款||寄钱to remit||to send money :W b j\  
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寄票供取款||支票支付to send a cheque for payment GfM;saTz{  
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寄款人a remitter 9UvXC)R1  
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收款人a remittee zYl# 4O`=c  
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国外汇票foreign Bill 'X shmZ0&  
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国内汇票inland Bill JxyB(
 
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跟单汇票documentary bill O%r;5kP  
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空头汇票accommodation bill fGmT_C0t  
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原始汇票original bill c6Y\n%d&  
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改写||换新票据renewed bill  &y<ZE  
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即期汇票sight bill||bill on demand Y#g4$"G9  
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…days after date||…days after date…日后付款 z $MV%F  
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…months after date||…months after date…月后付款 je]}R>[r5  
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见票后…日付款…days after sight||…days sight H{t_xL)k.  
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见票后…月付款…months after sight||…months sight `_&Vt=7lG  
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同组票据set of bills S(7ro]U9  
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单张汇票sola of exchange||sole of exchange T6~_Q}6  
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远期汇票usance bill||bill at usance 7==f\%,  
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长期汇票long bill mg,j
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短期汇票short bill &hk-1y9QS  
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逾期汇票overdue bill n6k9~"?  
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宽限日期days of grace Ka`=WeJ|  
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电汇telegraphic transfer （T.T） ?)\a_Tn  
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邮汇postal order||postal note （Am.）||post office order||money order r$wxk 4%Rz  
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本票promissory note （P/N） Zo {$  
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押汇负责书||押汇保证书letter of hypothecation nF5qw>t#  
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副保||抵押品||付属担保物collateral security O=9-Qv|  
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担保书trust receipt||letter of indemnity w eQYQrN  
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承兑||认付acceptance rhL"i^  
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单张承兑general acceptance Q# IG;  
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有条件承兑qualified acceptance c=AOkX3UD  
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附条件认付conditional acceptance -[qq(E  
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部分认付partial acceptance   SI KOFs