[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。   ~:JAWs$\V  
会计报表statement of account 'df@4}9  
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往来帐目account current %BC%fVdP  
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现在往来帐||存款额current accout d"n>Q Tn\  
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销货帐account sales Kv* 1=HES  
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共同计算帐项joint account 0Lj;t/mG  
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未决帐项outstanding account G h+;Vrx  
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贷方帐项credit account||creditor account H 2I  
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借方帐项debit account||debtor account N_:!uR  
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应付帐||应付未付帐account payable ]u|FcwWc3  
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应收帐||应收未收帐account receivable 0UpRSh)#  
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新交易||新帐new account EIzTbW{p  
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未决帐||老帐old account i8Be%y%y  
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现金帐cash account zz3{+1w]  
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流水帐running account )5`^@zx  
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暂记帐||未定帐suspense account 'O~_g5kC  
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过期帐||延滞帐overdue account||pastdue account s;<]gaonB_  
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杂项帐户sundry account 'h&>K,U?5  
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详细帐单||明细表detail account t:.X=/02  
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呆帐bad account \SmYxdU'>  
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会计项目title of account yYJ +vs  
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会计薄||帐薄account-book B_c-@kl   
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营业报告书||损益计算表account of budiness||business report k fOd|-  
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借贷细帐||交验帐account rendered (ia+N/$u  
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明细帐account stated -> '
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与…银行开立一户头to open an account with Em<J{`k6  
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与…银行建立交易to keep account with d$D3iv^hyx  
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继续记帐to keep account 7&dPrnQX=  
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与…有交易to have an account with =-uk7uZM  
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作成会计帐||有往来帐项to make out an account with 0j-; 4>p  
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清算||清理债务to make up an account ])T_&%  
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清洁帐目||与…停止交易to close ones account with 9fb"R"(M  
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结帐to close an account SR1UO'.  
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清理未付款to ask an account||to demand an account 5zII4ukn*  
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结清差额to balance the account with BBm;QOBU  
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清算to settle an account||to liquidate an account||to square an account 0~N2MoOl^  
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审查帐目||监查帐目to audit an account GCPSe A~cx  
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检查帐目to examine an account /7<l`RSr  
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转入A的帐户to charge the amount to As account {e8.E<
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以计帐方式付款to pay on account ra k@oW]  
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代理某人||为某人on ones account||on account of one LHz-/0[  
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为自己计算||独立帐目on ones own account L?e N(L  
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由某人收益并负风险on ones account and risk||for ones account and risk r9uuVxBD  
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由某人负担for ones account||for account of one iWZrZ5l  
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按某人指示||列入某人帐户by order and for account of one "?GA}e"R  
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列入5月份帐目for May account 257p O9]  
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编入某中帐项下to pass to the account of||to place to the account of hYMo5?  
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寄出清算书to send in an account||to send in render an account 2n]Br  
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支票薄cheque book ? -PRS.=%  
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支票陈票人cheque drawer Uv~r ]P)  
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持票人cheque holder ;x*_h  
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不记名支票cheque to bearer||bearer cheque h|tdK;)  
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记名支票||认人支票cheque to order 9 gFema{U  
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到期支票antedated cheque 2HNKq<  
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未到期支票postdated cheque FA}dKE=c Q  
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保付支票certified cheque |'B-^?;  
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未获兑现支票，退票returned cheque &eL02:[  
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横线支票crossed cheque F<K;tt  
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普通横线general crossing 5G!0Yy['  
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特别横线special crossing 3K2B7loD)~  
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空白支票blank cheque r%`g` It  
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失效支票，过期支票stale cheque B2p/  
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普通支票open cheque %b8ig1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "Y%fk/
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5`Q*  
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支票换现金||兑现to cash a cheque z$64Ep#  
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清理票款to clear a cheque p**Sd[|  
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保证兑现to certify a cheque 55Pe&V1=  
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填写支票数额to fill up a cheque {lam
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支票上划线to cross a cheque u[:-^H  
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开发支票to make out a cheque kAV4V;ydh  
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签发支票，开立支票to draw a cheque||to issue a cheque ZVX1@p  
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透支支票to overdraw a cheque ahh&h1q7|  
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背书支票to endorse a cheque $~3?n
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请付票款||清付票款to pay a cheque||to honour a cheque + *W%4e  
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支票退票to dishonour a cheque ?]%ZJd  
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拒付支票to refuse a cheque %!\iII  
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拒付支票to stop payment of a cheque +xL' LCx  
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提示要求付款to present for payment +;Pkpuu  
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见票即付持票人payable to bearer J4]tT pu"K  
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支付指定人payable to order 5oe{i/#di  
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已过期||无效out of date||stale 84_Y+_9  
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请给出票人R/D||refer to drawer FJp<J  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6/.kL;AI  
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文字与数字不一致words and figures differ %0zp`'3Y  
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支票 U UhlKV|5  
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时间已过account closed sk5B} -  
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更改处应加盖印章alterations require initials #h#_xh'  
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时间已过effects not cleared t9.| i H  
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停止付款payment stopped ~Zw37C9J  
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支票毁损cheque mutilated ,va2:V  
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汇款||寄钱to remit||to send money ,E8g~ZUY9  
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寄票供取款||支票支付to send a cheque for payment im9Pjb%  
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寄款人a remitter jw)c|%r>  
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收款人a remittee NAO0b5-h  
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国外汇票foreign Bill v <m=g!  
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国内汇票inland Bill [xXV5 JU
 
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跟单汇票documentary bill qykI[4  
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空头汇票accommodation bill P!!:p2fo  
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原始汇票original bill L>rW S-  
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改写||换新票据renewed bill 1
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即期汇票sight bill||bill on demand UdFYG^i  
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…days after date||…days after date…日后付款 rUmnv%qTS  
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…months after date||…months after date…月后付款 GFZx[*+%%z  
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见票后…日付款…days after sight||…days sight % %QAC4  
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见票后…月付款…months after sight||…months sight {'Gu@l  
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同组票据set of bills `(L<Q%  
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单张汇票sola of exchange||sole of exchange eS"sd^;R  
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远期汇票usance bill||bill at usance "#`c\JuR]  
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长期汇票long bill Jm}zit:o  
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短期汇票short bill e7gWz~  
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逾期汇票overdue bill d*<goBd  
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宽限日期days of grace ;?:X_C  
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电汇telegraphic transfer （T.T） #FV`*G  
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邮汇postal order||postal note （Am.）||post office order||money order w~=@+U$f  
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本票promissory note （P/N） @y`7csbp  
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押汇负责书||押汇保证书letter of hypothecation EYF]&+ 9  
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副保||抵押品||付属担保物collateral security !U!}*clYL  
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担保书trust receipt||letter of indemnity ~2*8pb 4  

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承兑||认付acceptance y:8*!}fR  
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单张承兑general acceptance \ >(;t#>  
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有条件承兑qualified acceptance f i3<  
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附条件认付conditional acceptance pB;p\9A*q  
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部分认付partial acceptance   JOIbxU{U_