[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。   ">.k 6Q  
会计报表statement of account Hq::F
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往来帐目account current Z3{1`"\<K  
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现在往来帐||存款额current accout i,<'AL )  
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销货帐account sales $3 -QM  
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共同计算帐项joint account N N k  
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未决帐项outstanding account Pz0Ma
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贷方帐项credit account||creditor account <L4$f(2  
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借方帐项debit account||debtor account zTB&Wlt  
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应付帐||应付未付帐account payable 0}e?hbF%U  
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应收帐||应收未收帐account receivable H5Eso*v@  
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新交易||新帐new account ./XX  
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未决帐||老帐old account ]P wS3:x  
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现金帐cash account i,ZEUdd*_  
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流水帐running account ;GG,Z#\m  
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暂记帐||未定帐suspense account :l o5,B;k  
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过期帐||延滞帐overdue account||pastdue account lfDd%.:q4S  
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杂项帐户sundry account dlfjx  
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详细帐单||明细表detail account 18NnXqe-m  
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呆帐bad account
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会计项目title of account #Q7:Mu+  
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会计薄||帐薄account-book v[uVAbfQ  
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营业报告书||损益计算表account of budiness||business report f91]0B`C  
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借贷细帐||交验帐account rendered ]*a(^*}A%  
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明细帐account stated $,Xn@4  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with .&b^6$dC  
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继续记帐to keep account g5 *E\T%8  

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与…有交易to have an account with *.w6=}  
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作成会计帐||有往来帐项to make out an account with [r7Hcb  
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清算||清理债务to make up an account W="pu5q $5  
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清洁帐目||与…停止交易to close ones account with p?Ux1S  
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结帐to close an account )<J #RgE  
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清理未付款to ask an account||to demand an account '$yy  
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结清差额to balance the account with L1lDDS#  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account _,F\%}  
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检查帐目to examine an account 7Fa<m]k  
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转入A的帐户to charge the amount to As account kMzDmgoxNg  
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以计帐方式付款to pay on account 01aw+o  
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代理某人||为某人on ones account||on account of one [;toumv  
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为自己计算||独立帐目on ones own account "$"<AKCwS  
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由某人收益并负风险on ones account and risk||for ones account and risk DAN"&&  
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由某人负担for ones account||for account of one hg+;!|ha  
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按某人指示||列入某人帐户by order and for account of one ov>`MCS,v  
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列入5月份帐目for May account Ki)hr%UFw  
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编入某中帐项下to pass to the account of||to place to the account of 3bugVJ93  
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寄出清算书to send in an account||to send in render an account /hyCR___  
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支票薄cheque book {\=NZ\  
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支票陈票人cheque drawer l%xeM!}  
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持票人cheque holder |VoYFoiQ  
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不记名支票cheque to bearer||bearer cheque @]{:juD~  
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记名支票||认人支票cheque to order "}UYsXg  
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到期支票antedated cheque >z8y L+  
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未到期支票postdated cheque =}4lx^`oeT  
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保付支票certified cheque ~f%AbDye  
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未获兑现支票，退票returned cheque 7llEB*dSA  
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横线支票crossed cheque / k8;k56  
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普通横线general crossing lf9_!`DGV  
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特别横线special crossing Y_Lsmq2!  
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空白支票blank cheque }tT*Ch?u  
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失效支票，过期支票stale cheque #TSLgV'U  
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普通支票open cheque  goT:\2  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0IM#T=V  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]H[FZY  
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支票换现金||兑现to cash a cheque :+,qvu!M7  
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清理票款to clear a cheque #Y*AGxk  
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保证兑现to certify a cheque HF\L`dJX?  
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填写支票数额to fill up a cheque EX&y !  
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支票上划线to cross a cheque ?t}[Wi}7  
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开发支票to make out a cheque +V8yv-/{  
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签发支票，开立支票to draw a cheque||to issue a cheque $9DZ5"  
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透支支票to overdraw a cheque ~0 FqY&4  
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背书支票to endorse a cheque iy: ;g  
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请付票款||清付票款to pay a cheque||to honour a cheque BkqIfV%O  
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支票退票to dishonour a cheque 4GHIRH C%[  
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拒付支票to refuse a cheque &gEu% s^wR  
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拒付支票to stop payment of a cheque 462ae` 6l  
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提示要求付款to present for payment OVh/t#On  
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见票即付持票人payable to bearer Q)}\
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支付指定人payable to order 6aK --k  
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已过期||无效out of date||stale FXSDN268  
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请给出票人R/D||refer to drawer O``MUb b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds eJA{]^Zf  
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文字与数字不一致words and figures differ F@lpjW  
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支票 &;skB.  
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时间已过account closed :&-}S>pC  
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更改处应加盖印章alterations require initials S3w?Zk3hO  
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时间已过effects not cleared @(?4g-*E  
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停止付款payment stopped F?ebYk1  
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支票毁损cheque mutilated .rm7S
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汇款||寄钱to remit||to send money sr+mY;  
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寄票供取款||支票支付to send a cheque for payment ;_aoM &  
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寄款人a remitter 5(7MQuRR  
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收款人a remittee `>EvT7u  
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国外汇票foreign Bill C'2 =0oou  
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国内汇票inland Bill ^!F5Cz 48  

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跟单汇票documentary bill b Ne\{k  
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空头汇票accommodation bill sLi//P?:t  
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原始汇票original bill %=4ak]As  
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改写||换新票据renewed bill .7gE^  
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即期汇票sight bill||bill on demand */^2RZg|W  
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…days after date||…days after date…日后付款 ivX37,B\bS  
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…months after date||…months after date…月后付款 I>%S4Z+o  
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见票后…日付款…days after sight||…days sight >U~|R=*  
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见票后…月付款…months after sight||…months sight IjDT'p_  
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同组票据set of bills mUt,Z^ l`  
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单张汇票sola of exchange||sole of exchange Vj=Xcn#*8  
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远期汇票usance bill||bill at usance p/hvQyE  
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长期汇票long bill
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短期汇票short bill n5v '  
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逾期汇票overdue bill _%'L@[ H  
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宽限日期days of grace }!%JYG^!D  
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电汇telegraphic transfer （T.T） |(V?,^b^ro  
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邮汇postal order||postal note （Am.）||post office order||money order Vi|7%!j<  
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本票promissory note （P/N） "l@A[@R  
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押汇负责书||押汇保证书letter of hypothecation *Jvxs R'a1  
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副保||抵押品||付属担保物collateral security v6s\Z\v)Q`  
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担保书trust receipt||letter of indemnity 2fl4 h<V  
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承兑||认付acceptance _!n} P5  
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单张承兑general acceptance ddsUz1%l  
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有条件承兑qualified acceptance 6*IpA
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附条件认付conditional acceptance ?O??cjiA@  
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部分认付partial acceptance   #EbGL])F}