[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。   s3seK6x'  
会计报表statement of account @d&g/ccMxd  
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往来帐目account current {(;B 5rs  
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现在往来帐||存款额current accout %VWp&a8  
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销货帐account sales
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共同计算帐项joint account ilv_D~|  
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未决帐项outstanding account Ir/:d]N*  
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贷方帐项credit account||creditor account KSc~GP_  
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借方帐项debit account||debtor account OF8WDo`  
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应付帐||应付未付帐account payable frc{>u~t  
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应收帐||应收未收帐account receivable Ukc'?p,*  
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新交易||新帐new account pDOM:lGya  
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未决帐||老帐old account i=L8=8B`  
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现金帐cash account #h N.=~  
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流水帐running account +9zA^0  
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暂记帐||未定帐suspense account @6b[GekZ<  
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过期帐||延滞帐overdue account||pastdue account \Yq0 zVol  
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杂项帐户sundry account h<Wg
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详细帐单||明细表detail account H&bh<KPMh  
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呆帐bad account =dGKF `tR  
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会计项目title of account $XGtS$  
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会计薄||帐薄account-book s;1e0 n  
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营业报告书||损益计算表account of budiness||business report jczq`yW  
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借贷细帐||交验帐account rendered 3cC }'j  
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明细帐account stated >a=d;  
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与…银行开立一户头to open an account with u+2Lm*M  
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与…银行建立交易to keep account with  O<GF>  
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继续记帐to keep account ;+`uER  
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与…有交易to have an account with w^o}E)O  
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作成会计帐||有往来帐项to make out an account with ]MAT2$"le  
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清算||清理债务to make up an account ~>%DKJe  
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清洁帐目||与…停止交易to close ones account with Z;b
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结帐to close an account Vk7=7%xW  
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清理未付款to ask an account||to demand an account >n!ni(  
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结清差额to balance the account with %EI<@Ps8c  
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清算to settle an account||to liquidate an account||to square an account ($WE=biZ&  
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审查帐目||监查帐目to audit an account aqr!oxn?t  
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检查帐目to examine an account Sz0+<F#5  
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转入A的帐户to charge the amount to As account QzthTX<  
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以计帐方式付款to pay on account $TG?4  
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代理某人||为某人on ones account||on account of one 0BTLcEqgZ  
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为自己计算||独立帐目on ones own account 0Nr\2|  
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由某人收益并负风险on ones account and risk||for ones account and risk BGqa-d  
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由某人负担for ones account||for account of one h>3H7n.  
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按某人指示||列入某人帐户by order and for account of one /V^sJ($V$~  

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列入5月份帐目for May account %v4 [{ =fE  
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编入某中帐项下to pass to the account of||to place to the account of 6P+DnS[]  
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寄出清算书to send in an account||to send in render an account `clB43i  
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支票薄cheque book Q!$IQJ]|Y  
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支票陈票人cheque drawer t)I0lnbs  
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持票人cheque holder B>|5xpZM12  
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不记名支票cheque to bearer||bearer cheque k18$JyaG  
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记名支票||认人支票cheque to order Yu3_=: <C  
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到期支票antedated cheque @^CG[:|  
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未到期支票postdated cheque 1nB@zBQu-  
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保付支票certified cheque p&5S|![\  
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未获兑现支票，退票returned cheque %uuH^A  
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横线支票crossed cheque kW(Kh0x  
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普通横线general crossing -fPT}v  
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特别横线special crossing X<FOn7qf  
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空白支票blank cheque H9E(\)@  
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失效支票，过期支票stale cheque >KHp-|0pv  
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普通支票open cheque ]|y}\ 7Aa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount i*z0Jf["  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges p2^)2v  
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支票换现金||兑现to cash a cheque `Jqf**t  
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清理票款to clear a cheque /]g>#J%b  
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保证兑现to certify a cheque qZP:@r"  
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填写支票数额to fill up a cheque &AJUY()8  
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支票上划线to cross a cheque ^t7_3%%w  
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开发支票to make out a cheque EFeAr@nj  
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签发支票，开立支票to draw a cheque||to issue a cheque SbCJ|z#?  
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透支支票to overdraw a cheque _E&U?>g+  
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背书支票to endorse a cheque YN
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请付票款||清付票款to pay a cheque||to honour a cheque /8:gVXZi  
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支票退票to dishonour a cheque z"9aAytd  
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拒付支票to refuse a cheque y)0gJP L^  
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拒付支票to stop payment of a cheque W31LNysH!;  
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提示要求付款to present for payment cn@03&dAl  
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见票即付持票人payable to bearer ,"x2 3=]  
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支付指定人payable to order }_Tt1iai*  
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已过期||无效out of date||stale Q]yV:7  
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请给出票人R/D||refer to drawer iK$Vd+Lgc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6 ,7/8  
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文字与数字不一致words and figures differ g(ZeFOn  
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支票 Zkwy.Hq^  
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时间已过account closed Q `J,dzY  
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时间已过effects not cleared [TiTff&LV  
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停止付款payment stopped #+2:d?t  
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支票毁损cheque mutilated Zi[{\7a  
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汇款||寄钱to remit||to send money Z~-T0Ab-  
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寄票供取款||支票支付to send a cheque for payment S*2L4Uj`|  
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寄款人a remitter n)1  
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收款人a remittee q>(I*=7  
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国外汇票foreign Bill 1drqWI~  
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国内汇票inland Bill 61s2bt#  
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跟单汇票documentary bill <x>k
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空头汇票accommodation bill VFO&)E/-  
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原始汇票original bill H[_uVv;}6  
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改写||换新票据renewed bill )kY_"= d  
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即期汇票sight bill||bill on demand ` HE:D2b  
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…days after date||…days after date…日后付款 $E9daUt8"J  
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…months after date||…months after date…月后付款 bh;b` 5  
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见票后…日付款…days after sight||…days sight `9Q,=D+  
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见票后…月付款…months after sight||…months sight Zh~Lm  
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同组票据set of bills W|-N>,G
 
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单张汇票sola of exchange||sole of exchange XdIVMXLL\  
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远期汇票usance bill||bill at usance '*LN)E>d  
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长期汇票long bill M?4r5R  
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短期汇票short bill 8.3_Wb(c  
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逾期汇票overdue bill +@7x45;D  
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宽限日期days of grace 5bznM[%xO  
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电汇telegraphic transfer （T.T） $
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邮汇postal order||postal note （Am.）||post office order||money order Q3O .<9S  
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本票promissory note （P/N） wrb& ta  
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押汇负责书||押汇保证书letter of hypothecation *=I
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副保||抵押品||付属担保物collateral security ].f,3itg&  
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担保书trust receipt||letter of indemnity ]j$p
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承兑||认付acceptance _,0!ZP-  
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单张承兑general acceptance |Ge/|;.v`  
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有条件承兑qualified acceptance %s :  
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附条件认付conditional acceptance L
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部分认付partial acceptance   V;]VwsZ
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