[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。   .R l7,1\  
会计报表statement of account %>5>wP   
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往来帐目account current \0vs93>?  
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现在往来帐||存款额current accout "YWZ&_n**  
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销货帐account sales xaVn.&Wl  
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共同计算帐项joint account %V+"i_{m  
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未决帐项outstanding account jU* D  
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贷方帐项credit account||creditor account W)J MV  
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借方帐项debit account||debtor account ^;rjs|`K#  
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应付帐||应付未付帐account payable u&^KrOM@#  
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应收帐||应收未收帐account receivable {u2Zl7]z^  
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新交易||新帐new account N5,LHO  
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未决帐||老帐old account ~J&-~<%P}  
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现金帐cash account ,[zSz8R  
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流水帐running account
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暂记帐||未定帐suspense account o{`x:  
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过期帐||延滞帐overdue account||pastdue account m*A b<$y  
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杂项帐户sundry account vI0,6fOd6  
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详细帐单||明细表detail account wT\BA'VQ  
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呆帐bad account )9_W"'V  
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会计项目title of account vJ}WNvncVF  
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会计薄||帐薄account-book -0kMh.JYR  
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营业报告书||损益计算表account of budiness||business report K~,!IU_QG  
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借贷细帐||交验帐account rendered jmwN1Se>  
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明细帐account stated R9R~$@~G  
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与…银行开立一户头to open an account with xOKJOl
 
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与…银行建立交易to keep account with k- 9i  
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继续记帐to keep account F$tzsz,9n  
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与…有交易to have an account with G{fPQ=  
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作成会计帐||有往来帐项to make out an account with 7V::P_aUY  
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清算||清理债务to make up an account =@M9S  
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清洁帐目||与…停止交易to close ones account with 51|s 2+GG  
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结帐to close an account I2CI9,0  
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清理未付款to ask an account||to demand an account HN N
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结清差额to balance the account with s3JzYDpy  
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清算to settle an account||to liquidate an account||to square an account @4*eH\3  
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审查帐目||监查帐目to audit an account h\@X!Z,  
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检查帐目to examine an account +1cr6a  
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转入A的帐户to charge the amount to As account /7Sg/d%c  
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以计帐方式付款to pay on account ?E!M%c@,  
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代理某人||为某人on ones account||on account of one nnRb  
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为自己计算||独立帐目on ones own account B=W#eu <1  
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由某人收益并负风险on ones account and risk||for ones account and risk :yJ#yad  
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由某人负担for ones account||for account of one 90abA,U@  
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按某人指示||列入某人帐户by order and for account of one *\:sHVyG(  
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列入5月份帐目for May account 3jfAv@I~  
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编入某中帐项下to pass to the account of||to place to the account of b~<V}tJ  
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寄出清算书to send in an account||to send in render an account '?I3&lYz{  
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支票薄cheque book @[\zO'|  
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支票陈票人cheque drawer Z-}A"n
 
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持票人cheque holder 'bH~ KK5  
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不记名支票cheque to bearer||bearer cheque u!+;Iy7  
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记名支票||认人支票cheque to order x@)cj  
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到期支票antedated cheque ZhRdml4U2  
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未到期支票postdated cheque 'F/uD1;  
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保付支票certified cheque ]TtID4qL  
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未获兑现支票，退票returned cheque qv:DpK  
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横线支票crossed cheque K0I.3|6C  
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普通横线general crossing %SCt_9 u  
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特别横线special crossing R S>qP;V*-  
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空白支票blank cheque $i!r> .Jo  
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失效支票，过期支票stale cheque v<(+ l)Ln  
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普通支票open cheque >b:5&s\9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^;[_CF_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges FGm!|iI  
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支票换现金||兑现to cash a cheque >'WTVj`  
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清理票款to clear a cheque {%&04yq+  
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保证兑现to certify a cheque <*/Z>Z_c2  
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填写支票数额to fill up a cheque 7xWJw  
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支票上划线to cross a cheque 8|L5nQ  
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开发支票to make out a cheque h\~!!F  
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签发支票，开立支票to draw a cheque||to issue a cheque v5?ct?q  
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透支支票to overdraw a cheque GyFA1%(o  
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背书支票to endorse a cheque W,!7_nl"u  
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请付票款||清付票款to pay a cheque||to honour a cheque ]zI
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支票退票to dishonour a cheque ]j$(so"  
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拒付支票to refuse a cheque SFFJyRCz  
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拒付支票to stop payment of a cheque $_\x}`c~.  
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提示要求付款to present for payment M}=>~TA@  
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见票即付持票人payable to bearer )%8st'  
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支付指定人payable to order $uRi/%Q9  
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已过期||无效out of date||stale g{2~G
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请给出票人R/D||refer to drawer O]!o|w(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds s |o(~2j  
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文字与数字不一致words and figures differ G%K&f1q%  
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支票 <B @z>V  
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时间已过account closed _({wJ$aYC  
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更改处应加盖印章alterations require initials {7_C|z:'p&  
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时间已过effects not cleared :H:+XIgoR  
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停止付款payment stopped !lM.1gTTC  
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支票毁损cheque mutilated J]Rh+@r.  
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汇款||寄钱to remit||to send money *R7bI?ow   
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寄票供取款||支票支付to send a cheque for payment ^)aj,U[  
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寄款人a remitter #wkSru&LS  
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收款人a remittee as!P`*@  
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国外汇票foreign Bill aadw#90  
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国内汇票inland Bill 7 ;2>kgf~  
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跟单汇票documentary bill #nmh=G?\Sm  
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空头汇票accommodation bill 6 B7 F  
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原始汇票original bill $if(n||  
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改写||换新票据renewed bill o"kL,&  
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即期汇票sight bill||bill on demand fUOQ(BGp  
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…days after date||…days after date…日后付款 (UTA3Db  
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…months after date||…months after date…月后付款 \tP*Pz  
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见票后…日付款…days after sight||…days sight 0C6T>E7  
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见票后…月付款…months after sight||…months sight 3{TE6&HIa  
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同组票据set of bills N(O*" 1b  
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单张汇票sola of exchange||sole of exchange jHV) TBr  
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远期汇票usance bill||bill at usance Zm+GH^f'  
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长期汇票long bill v"<M ~9T)  
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短期汇票short bill R_vK^Da  
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逾期汇票overdue bill U? ;Q\=>  
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宽限日期days of grace n'1LNi  
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电汇telegraphic transfer （T.T） iEbW[sX[4  
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邮汇postal order||postal note （Am.）||post office order||money order DW
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本票promissory note （P/N） a;&0u>  
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押汇负责书||押汇保证书letter of hypothecation Gc;-zq  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity ('.I)n  
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承兑||认付acceptance N1U.1~U  
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单张承兑general acceptance ?DY6V;&F@f  
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有条件承兑qualified acceptance z*o2jz?t4  
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附条件认付conditional acceptance C\ 34R  
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部分认付partial acceptance   R0F&!y!B