[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。   =D #bb<o  
会计报表statement of account 'qX|jtdM  
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往来帐目account current L"*/:$EJL.  
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现在往来帐||存款额current accout )*x6 FfTUd  
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销货帐account sales `W/>XZl+t  
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共同计算帐项joint account 6w ECo  
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未决帐项outstanding account =\:qo'l  
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贷方帐项credit account||creditor account 3H6lBF  
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借方帐项debit account||debtor account y0.8A-2:  
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应付帐||应付未付帐account payable ^pF&`2eD  
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应收帐||应收未收帐account receivable p(`6hWx  
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新交易||新帐new account K<ft2anY5  
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未决帐||老帐old account 4Vi`* !  
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现金帐cash account BB*f
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流水帐running account mmEYup(l0;  
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暂记帐||未定帐suspense account iwp{%FF  
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过期帐||延滞帐overdue account||pastdue account X#TQ_T"  
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杂项帐户sundry account C|).;V&  
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详细帐单||明细表detail account _c*=4y  
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呆帐bad account SmdjyK1~8  
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会计项目title of account gL[yA?GoM  
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会计薄||帐薄account-book NI#:|}CYS  
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营业报告书||损益计算表account of budiness||business report + SFVv_
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借贷细帐||交验帐account rendered 5rRN-  
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明细帐account stated UXugRk%d  
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与…银行开立一户头to open an account with Ib\iT:AJ  
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与…银行建立交易to keep account with j =WST  
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继续记帐to keep account ]Nl=wZ#`  
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与…有交易to have an account with PBxCx3a{  
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作成会计帐||有往来帐项to make out an account with /yF QeE  
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清算||清理债务to make up an account {R61cD,n  
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清洁帐目||与…停止交易to close ones account with ;._7jF j.  
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结帐to close an account YoLx>8  
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清理未付款to ask an account||to demand an account tBT<EV{ G  
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结清差额to balance the account with E%v?t1>/  
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清算to settle an account||to liquidate an account||to square an account X*Dj[TD]  
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审查帐目||监查帐目to audit an account T<@cd|`  
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检查帐目to examine an account UH>F|3"d  
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转入A的帐户to charge the amount to As account ;?~$h-9)  
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以计帐方式付款to pay on account =rQP[ICs!  
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代理某人||为某人on ones account||on account of one G,<T/f .{$  
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为自己计算||独立帐目on ones own account 7Irau_  
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由某人收益并负风险on ones account and risk||for ones account and risk ?D)<,  
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由某人负担for ones account||for account of one Enq|Y$qm  
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按某人指示||列入某人帐户by order and for account of one qcJ
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列入5月份帐目for May account @[?!s%*2  
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编入某中帐项下to pass to the account of||to place to the account of yag}fQ(XH  
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寄出清算书to send in an account||to send in render an account W*:,m8wk  
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支票薄cheque book m&oi8 P-6  
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支票陈票人cheque drawer ?Jusl8Sm  
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持票人cheque holder >(tn"2  
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不记名支票cheque to bearer||bearer cheque 8{Fm[ %"  
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记名支票||认人支票cheque to order w*w?S  
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到期支票antedated cheque n1:v HBM@\  
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未到期支票postdated cheque }GnwY97  
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保付支票certified cheque #S+Z$DQD  
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未获兑现支票，退票returned cheque gKb0)4 AK  
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横线支票crossed cheque ?&h3P8  
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普通横线general crossing f!-Sz/c#  
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特别横线special crossing m<3v)R[>  
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空白支票blank cheque _& 4its  
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失效支票，过期支票stale cheque Zy wK/D  
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普通支票open cheque J/4y|8T/y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sdF3cX  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges = ?N^>zie  
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支票换现金||兑现to cash a cheque g+Ph6W  
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清理票款to clear a cheque @]3*B%t  
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保证兑现to certify a cheque 6bL"LM`s  
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填写支票数额to fill up a cheque Rk[8Bd?  
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支票上划线to cross a cheque 3GWrn,f  
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开发支票to make out a cheque Gt.*_E  
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签发支票，开立支票to draw a cheque||to issue a cheque s@M  
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透支支票to overdraw a cheque s{%fi*  
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背书支票to endorse a cheque AuM:2N2  
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请付票款||清付票款to pay a cheque||to honour a cheque )ldUayJ  
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支票退票to dishonour a cheque $AC e\R/%  
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拒付支票to refuse a cheque bAdAp W  
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拒付支票to stop payment of a cheque 8ST~$!z$  
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提示要求付款to present for payment *@=fq|6l 2  
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见票即付持票人payable to bearer f>b!-|  
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支付指定人payable to order +&zb^C`J  
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已过期||无效out of date||stale N_*u5mfQX  
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请给出票人R/D||refer to drawer <m:4g ,6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds t PAt?  
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文字与数字不一致words and figures differ `mQP{od?"?  
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支票 QGu
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时间已过account closed I>(;bNgNE  
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更改处应加盖印章alterations require initials B=r]_&u-u  
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时间已过effects not cleared ktkn2Twa/  
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停止付款payment stopped `ja`#%^\u  
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支票毁损cheque mutilated Y#Sd2h,^X  
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汇款||寄钱to remit||to send money ~4p]E'b  
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寄票供取款||支票支付to send a cheque for payment uyS^W'fF  
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寄款人a remitter \Nh^Ig
 
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收款人a remittee P22y5z~  
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国外汇票foreign Bill 2<\yky  
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国内汇票inland Bill Y3sNr)qss  
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跟单汇票documentary bill OLd$oxKR  
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空头汇票accommodation bill Np5/lPb1  
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原始汇票original bill
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改写||换新票据renewed bill G74a9li@  
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即期汇票sight bill||bill on demand ~[ ks|  
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…days after date||…days after date…日后付款 .k!k-QO5La  
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…months after date||…months after date…月后付款 41+E UMc  
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见票后…日付款…days after sight||…days sight Zia|`}peW  
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见票后…月付款…months after sight||…months sight N6m*xxI{  
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同组票据set of bills GXvo't@N  
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单张汇票sola of exchange||sole of exchange 6@_@nlA<1  
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远期汇票usance bill||bill at usance ]&tr\-3  
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长期汇票long bill N=?kEX O  
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短期汇票short bill &.bR1wX  
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逾期汇票overdue bill ,I:m*.q  
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宽限日期days of grace ^1& LHrT  
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电汇telegraphic transfer （T.T） {{)[Ap)  
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邮汇postal order||postal note （Am.）||post office order||money order W%<]_u[-}  
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本票promissory note （P/N） 58ZiCvq v  
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押汇负责书||押汇保证书letter of hypothecation N#!1@!2BN  
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副保||抵押品||付属担保物collateral security }eRG$)'  
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担保书trust receipt||letter of indemnity _eeX]x
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承兑||认付acceptance Uht:wEr  
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单张承兑general acceptance h_"/@6  
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有条件承兑qualified acceptance 9NXiCP9A  
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附条件认付conditional acceptance wyEgm:Vt  
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部分认付partial acceptance   5!{ g6=(