[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。   Fhs/<w-  
会计报表statement of account qmq#(%Z <W  
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往来帐目account current 5 $.az  
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现在往来帐||存款额current accout K#dG'/M|Pb  
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销货帐account sales L%/atl!  
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共同计算帐项joint account @gm!D`YL  
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未决帐项outstanding account %6TS_IpJ  
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贷方帐项credit account||creditor account &M2fcw?  
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借方帐项debit account||debtor account T$tO[QR/  
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应付帐||应付未付帐account payable / (Ryh
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应收帐||应收未收帐account receivable Lg+cHaA  
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新交易||新帐new account iLf*m~Q  
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未决帐||老帐old account y_{v&AGmgm  
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现金帐cash account {-L}YX"Bh  
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流水帐running account ' y_2"  
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暂记帐||未定帐suspense account z=DK(b;$z  
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过期帐||延滞帐overdue account||pastdue account iI!g1  
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杂项帐户sundry account x!A5j $k0  
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详细帐单||明细表detail account P;p;o]  
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呆帐bad account (:|1h@K/R  
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会计项目title of account yb'v*B]  
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会计薄||帐薄account-book &Y$)s<u8.  
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营业报告书||损益计算表account of budiness||business report +c\uBrlZQ;  
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借贷细帐||交验帐account rendered -|_io,eL;  
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明细帐account stated =8x-+u5}rK  
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与…银行开立一户头to open an account with H9rZWc"*  
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与…银行建立交易to keep account with Z%I9:(  
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继续记帐to keep account QlWkK.<Z3_  
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与…有交易to have an account with !6{b)P  
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作成会计帐||有往来帐项to make out an account with T eBJ  
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清算||清理债务to make up an account Pna2IB+  
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清洁帐目||与…停止交易to close ones account with wvg>SfV,e  
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结帐to close an account aFwfF^\(|,  
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清理未付款to ask an account||to demand an account S]&
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结清差额to balance the account with 3Ho<4_I ,  
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清算to settle an account||to liquidate an account||to square an account B=J/HiwV)  
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审查帐目||监查帐目to audit an account 7q,M2v;  
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检查帐目to examine an account B$cx '_zF  
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转入A的帐户to charge the amount to As account .]W A/}  
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以计帐方式付款to pay on account obhq2sK  
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代理某人||为某人on ones account||on account of one gKGM|0u|r  
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为自己计算||独立帐目on ones own account Gd5J<K  
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由某人收益并负风险on ones account and risk||for ones account and risk *T'>-nm]  
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由某人负担for ones account||for account of one 8L7ZWw d  
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按某人指示||列入某人帐户by order and for account of one p KF>_\   
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列入5月份帐目for May account s~(iB{-  
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编入某中帐项下to pass to the account of||to place to the account of F
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寄出清算书to send in an account||to send in render an account BEzF'<Z  
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支票薄cheque book -B-nTS`  
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支票陈票人cheque drawer 9s-op:5  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque w$cic  
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记名支票||认人支票cheque to order K`nI$l7hg  
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到期支票antedated cheque [y73 xF  
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未到期支票postdated cheque n7"e 79  
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保付支票certified cheque XB)e;R  
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未获兑现支票，退票returned cheque )*I=>v.Jq  
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横线支票crossed cheque {R7>-Y[4)2  
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普通横线general crossing #dDsI]E)  
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特别横线special crossing &+-Z XN  
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空白支票blank cheque jK#y7 E  
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失效支票，过期支票stale cheque Jp .Sow  
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普通支票open cheque =iRi9r'l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges L1`^~m|  
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支票换现金||兑现to cash a cheque  M}}9  
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清理票款to clear a cheque z.eqOPW  
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保证兑现to certify a cheque 673v   
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填写支票数额to fill up a cheque e%N\Pshgv  
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支票上划线to cross a cheque N7%Jy?-+  
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开发支票to make out a cheque  *D F5sY  
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签发支票，开立支票to draw a cheque||to issue a cheque hT^6Ifm  
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透支支票to overdraw a cheque d7^:z%Eb|  
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背书支票to endorse a cheque 5bv(J  T  
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请付票款||清付票款to pay a cheque||to honour a cheque w48T?  
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支票退票to dishonour a cheque l+bP48  
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拒付支票to refuse a cheque %H~q3|z  
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拒付支票to stop payment of a cheque -'&MT :L  
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提示要求付款to present for payment !s?vj
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见票即付持票人payable to bearer Bca\grA
 
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支付指定人payable to order Ngu +V  
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已过期||无效out of date||stale =:1f 0QF  
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请给出票人R/D||refer to drawer 4NQS'*%D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6 t*pV [  
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文字与数字不一致words and figures differ ><TuL7+  
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支票 aa.EtKl  
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时间已过account closed 2!-ZNd:(+  
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更改处应加盖印章alterations require initials Ol~sCr  
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时间已过effects not cleared Um4 }`  
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停止付款payment stopped {e<J} -/?  
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支票毁损cheque mutilated `*&*jdq&i  
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汇款||寄钱to remit||to send money 6U @3 xU`  
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寄票供取款||支票支付to send a cheque for payment IwZn%>1N  
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寄款人a remitter 1 C{n!l  
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收款人a remittee ua0`&,a3I  
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国外汇票foreign Bill Qi&!IG  
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国内汇票inland Bill 8do]5FE  
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跟单汇票documentary bill _'ltz!~  
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空头汇票accommodation bill c+f~>AaI  
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原始汇票original bill azr|
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改写||换新票据renewed bill EFW'D=&h8  
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即期汇票sight bill||bill on demand `J|bGf#  
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…days after date||…days after date…日后付款 BKPXXR  
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…months after date||…months after date…月后付款 H
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见票后…日付款…days after sight||…days sight 3Wa^:8N  
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见票后…月付款…months after sight||…months sight &|'1.^f@;E  
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同组票据set of bills $ jWe!]ASU  
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单张汇票sola of exchange||sole of exchange eU&[^  
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远期汇票usance bill||bill at usance y!&6"l$K]  
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长期汇票long bill 0"o%=i;  
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短期汇票short bill BF{v0Z0/}k  
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逾期汇票overdue bill w/BaaF.0  
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宽限日期days of grace }iZO0C  
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电汇telegraphic transfer （T.T） C ioM!D  
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邮汇postal order||postal note （Am.）||post office order||money order mucKmb/  
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本票promissory note （P/N） S bI7<_  
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押汇负责书||押汇保证书letter of hypothecation w 6FtDl$  
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副保||抵押品||付属担保物collateral security }\Kki  
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担保书trust receipt||letter of indemnity r0jhIE#  
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承兑||认付acceptance 86+nFk  
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单张承兑general acceptance G_OLUuK?C  
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有条件承兑qualified acceptance Sy\ec{$+V]  
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附条件认付conditional acceptance 3hUU$|^4gm  
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部分认付partial acceptance   @ootKY`