[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。   7qp|Msf},  
会计报表statement of account < ,n4 |z)  
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往来帐目account current an@Ue7  
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现在往来帐||存款额current accout ;#  
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销货帐account sales w?"l4.E%  
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共同计算帐项joint account <taW6= ;c  
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未决帐项outstanding account s:{%1 /  
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贷方帐项credit account||creditor account j/\XeG>  
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借方帐项debit account||debtor account 9IMcp~zX  
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应付帐||应付未付帐account payable lw{|~m5`  
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应收帐||应收未收帐account receivable g*uO IF  
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新交易||新帐new account 6fiJ' j@  
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未决帐||老帐old account @AFLFX]  
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现金帐cash account &}ow-u9c3  
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流水帐running account <|@9]>z  
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account >4c 1VEi  
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杂项帐户sundry account B.o &%5dG  
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详细帐单||明细表detail account W*0KAC`m  
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呆帐bad account R*U>
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会计项目title of account 0bor/FU-d  
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会计薄||帐薄account-book t?s1@
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营业报告书||损益计算表account of budiness||business report ?^hC|IR$  
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借贷细帐||交验帐account rendered 1@am'#<  
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明细帐account stated cj[y]2{1h  
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与…银行开立一户头to open an account with M*x_1h5n  
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与…银行建立交易to keep account with ] '"$qm:  
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继续记帐to keep account <_D+'[  
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与…有交易to have an account with 5n_<)Ycj  
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作成会计帐||有往来帐项to make out an account with ~ ^K[pA ?  
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清算||清理债务to make up an account -G{}8GM  
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清洁帐目||与…停止交易to close ones account with P5[.
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结帐to close an account R#oX
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清理未付款to ask an account||to demand an account Oq[tgmf  
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结清差额to balance the account with y6$5meh.T  
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清算to settle an account||to liquidate an account||to square an account @dGj4h.  
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审查帐目||监查帐目to audit an account PX+$Us  
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检查帐目to examine an account ?!b}Ir<1j
 
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转入A的帐户to charge the amount to As account D/rKqPp|!  
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以计帐方式付款to pay on account 5X'[{'i,  
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代理某人||为某人on ones account||on account of one N_h)L`  
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为自己计算||独立帐目on ones own account YaDr6)  
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由某人收益并负风险on ones account and risk||for ones account and risk Vf,t=$.[Q  
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由某人负担for ones account||for account of one ^|(F|Z  
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按某人指示||列入某人帐户by order and for account of one >}Za)  
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列入5月份帐目for May account *q\Ve) E}  
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编入某中帐项下to pass to the account of||to place to the account of <%Bsb}h,  
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寄出清算书to send in an account||to send in render an account Tm 6<^5t  
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支票薄cheque book C5c@@ch :  
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支票陈票人cheque drawer Ys|tG
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持票人cheque holder  olB?"M=H  
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不记名支票cheque to bearer||bearer cheque <%Zg;]2H`  
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记名支票||认人支票cheque to order 0Ihp`QGU:  
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到期支票antedated cheque q$L=G  
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未到期支票postdated cheque Xn@\p5<  
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保付支票certified cheque A/ZZ[B-  
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未获兑现支票，退票returned cheque (&t741DN|  
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横线支票crossed cheque gT8Q:8f:  
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普通横线general crossing w*#B_6bG  
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特别横线special crossing r{2V`h1/|  
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空白支票blank cheque 9BR/zQ2  
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失效支票，过期支票stale cheque 3lr9nBR  
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普通支票open cheque 76 nrDE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]]Bqte  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >%6a$r~@  
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支票换现金||兑现to cash a cheque xD.Uh}:J  
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清理票款to clear a cheque =:fN  
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保证兑现to certify a cheque I}^Q u0ub  
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填写支票数额to fill up a cheque s8:-*VR9  
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支票上划线to cross a cheque jK(]eiR$S  
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开发支票to make out a cheque g$/C-j4A[  
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签发支票，开立支票to draw a cheque||to issue a cheque pLdZB9oD]C  
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透支支票to overdraw a cheque X;/5Niv32q  
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背书支票to endorse a cheque w. c]   
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请付票款||清付票款to pay a cheque||to honour a cheque 1CmjEAv%/  
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支票退票to dishonour a cheque af-  
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拒付支票to refuse a cheque ^yFtL( x,  
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拒付支票to stop payment of a cheque Dg= !d)\  
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提示要求付款to present for payment rtn.^HF  
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见票即付持票人payable to bearer ;RzbPlkl  
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支付指定人payable to order =\FV_4)  
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已过期||无效out of date||stale zDohp 5,  
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请给出票人R/D||refer to drawer G
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &cf(}  
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文字与数字不一致words and figures differ HP(dhsd<c  

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支票 jnIf(a  
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时间已过account closed "n%0L4J  
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更改处应加盖印章alterations require initials VdOcKP.  
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时间已过effects not cleared %U?1Gf e  
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停止付款payment stopped vhd+A  
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支票毁损cheque mutilated bw8[L;~%_  
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汇款||寄钱to remit||to send money `M[o.t  
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寄票供取款||支票支付to send a cheque for payment qAW?\*n5N  
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寄款人a remitter sd&^lpH  
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收款人a remittee @@V{W)rl  
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国外汇票foreign Bill gP.PyYUV  
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国内汇票inland Bill +3[8EM#g  
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跟单汇票documentary bill (v}4,'dS  
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空头汇票accommodation bill ipC <p?PpR  
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原始汇票original bill +Ze;BKZ3  
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改写||换新票据renewed bill ^Lv)){t  
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即期汇票sight bill||bill on demand /B<QYvv  
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…days after date||…days after date…日后付款 \Oxyc}&  
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…months after date||…months after date…月后付款 Kay\;fXT  
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见票后…日付款…days after sight||…days sight 66-tNy  
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见票后…月付款…months after sight||…months sight IGOEqUw*  
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同组票据set of bills .C` YO2,  
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单张汇票sola of exchange||sole of exchange 6Ad C  
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远期汇票usance bill||bill at usance ~+C)0Yn  
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长期汇票long bill b ct8~dY  
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短期汇票short bill O?O=]s u  
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逾期汇票overdue bill wr5v-_7r,  
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宽限日期days of grace 53 -Owjpx  
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电汇telegraphic transfer （T.T） F0~<p[9Nx  
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邮汇postal order||postal note （Am.）||post office order||money order QIg'js$W  
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本票promissory note （P/N） NWP!V@ WG  
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押汇负责书||押汇保证书letter of hypothecation ({Pjz;xM  
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副保||抵押品||付属担保物collateral security Svb>s|D  
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担保书trust receipt||letter of indemnity !-.GfI:q  
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承兑||认付acceptance ZPyzx\6\  
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单张承兑general acceptance 0y6M;"&~E  
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有条件承兑qualified acceptance 'E+"N'M|  
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附条件认付conditional acceptance Xl$,f`f~  
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部分认付partial acceptance   8AX_y3$