[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。   "OA{[)fw"  
会计报表statement of account zfE8=d8U  
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往来帐目account current a$h^<D ^  
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现在往来帐||存款额current accout #AB5}rPEI  
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销货帐account sales GA$fueiQNs  
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共同计算帐项joint account "oNl!<ep  
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未决帐项outstanding account L@/IyQ[H1  
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贷方帐项credit account||creditor account A7%/sMv  
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借方帐项debit account||debtor account ppNMXbXR  
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应付帐||应付未付帐account payable YI;iG[T,&  
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应收帐||应收未收帐account receivable A9 g%>  
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新交易||新帐new account w
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未决帐||老帐old account %+Ze$c}X  
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现金帐cash account w6cl3J&  
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流水帐running account oV0 45G  
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暂记帐||未定帐suspense account ty.$H24  
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过期帐||延滞帐overdue account||pastdue account ;J,(YNI 1  
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杂项帐户sundry account X:g5;NT  

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详细帐单||明细表detail account e~zgH\`  
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呆帐bad account Z>g>OPu  
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会计项目title of account O;<wDh)Yt  
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会计薄||帐薄account-book `hj,rF+4  
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营业报告书||损益计算表account of budiness||business report "Esl I  
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借贷细帐||交验帐account rendered "UMaZgI  
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明细帐account stated ~?ezd0  
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与…银行开立一户头to open an account with 9hIKx:XCg  
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与…银行建立交易to keep account with <C'_:&M  
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继续记帐to keep account W|>jj$/o  
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与…有交易to have an account with ?CQE6ch  
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作成会计帐||有往来帐项to make out an account with |"SZp
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清算||清理债务to make up an account Ea@0>_U|  
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清洁帐目||与…停止交易to close ones account with _k2R^/9Ct%  
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结帐to close an account HqWWWCWal  
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清理未付款to ask an account||to demand an account Pw<?Dw]m  
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结清差额to balance the account with Mg
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清算to settle an account||to liquidate an account||to square an account |URfw5Hm  
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审查帐目||监查帐目to audit an account gtuSJ+up  
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检查帐目to examine an account 6-wpR  
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转入A的帐户to charge the amount to As account |Gz<I  
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以计帐方式付款to pay on account :(~<BiqR(  
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代理某人||为某人on ones account||on account of one `?$-T5Rr  
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为自己计算||独立帐目on ones own account %h ;oi/pe  
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由某人收益并负风险on ones account and risk||for ones account and risk lD$s, hp  
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由某人负担for ones account||for account of one }` 3-  
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按某人指示||列入某人帐户by order and for account of one ^IiA(?8  
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列入5月份帐目for May account Q+Nnj(AQY  
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编入某中帐项下to pass to the account of||to place to the account of i}LQ}35@  
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寄出清算书to send in an account||to send in render an account Z|@-=S(.  
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支票薄cheque book g[i;>XyP  
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支票陈票人cheque drawer ; ]%fFcy  
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持票人cheque holder rIPg,4y*S!  
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不记名支票cheque to bearer||bearer cheque =X'EDw  
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记名支票||认人支票cheque to order K'8o'S_bF  
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到期支票antedated cheque 7]u_  
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未到期支票postdated cheque q:>`|~M
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保付支票certified cheque 7g8\q@',  
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未获兑现支票，退票returned cheque +Rd\*b  
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横线支票crossed cheque ~>]Ie~E: (  
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普通横线general crossing YedF%  
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特别横线special crossing L(y~ ,Kc  
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空白支票blank cheque UT_ t]m  
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失效支票，过期支票stale cheque E
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普通支票open cheque tr 8 Q{  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @$ )C pg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges kx0w?A8-  
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支票换现金||兑现to cash a cheque a'G[!"  
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清理票款to clear a cheque VDy_s8Z#  
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保证兑现to certify a cheque 3t]0  
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填写支票数额to fill up a cheque n22OPvp  
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支票上划线to cross a cheque hcD.-(-;)  
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开发支票to make out a cheque s[/)v:  
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签发支票，开立支票to draw a cheque||to issue a cheque 'P >h2^z  
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透支支票to overdraw a cheque !L'O")!3  
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背书支票to endorse a cheque R 9Yk9v  
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请付票款||清付票款to pay a cheque||to honour a cheque 8J#TP7;  
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支票退票to dishonour a cheque "/U~j4O  
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拒付支票to refuse a cheque ]a=Bc~g91  
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拒付支票to stop payment of a cheque ~bk+JK- >  
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提示要求付款to present for payment n<>/X_m  
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见票即付持票人payable to bearer VYN1^Tp  
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支付指定人payable to order )OcG$H NK  
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已过期||无效out of date||stale rn8t<=ptH3  
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请给出票人R/D||refer to drawer LK[%}2me  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #/Qe7:l  
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文字与数字不一致words and figures differ T&`H )o  
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支票 7EAkY`Op  
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时间已过account closed %v(\;&@  
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更改处应加盖印章alterations require initials {r!X W  
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时间已过effects not cleared "sf]I[a  
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停止付款payment stopped ei8OLcw:x  
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支票毁损cheque mutilated _YH)E^If  
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汇款||寄钱to remit||to send money ci^+T *  
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寄票供取款||支票支付to send a cheque for payment b:S#Sz$  
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寄款人a remitter PQ2u R  
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收款人a remittee #isBE}sT{  
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国外汇票foreign Bill or u.a  
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国内汇票inland Bill }Xi S:  
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跟单汇票documentary bill AG#5_0]P~  
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空头汇票accommodation bill C,w$)x5kls  
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原始汇票original bill UKx91a}g  
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改写||换新票据renewed bill f;6a4<bz  
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即期汇票sight bill||bill on demand u|\Lb2Kb:  
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…days after date||…days after date…日后付款 NrTQ}_3)  
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…months after date||…months after date…月后付款 O~B iqm  
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见票后…日付款…days after sight||…days sight `jJ5us  
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见票后…月付款…months after sight||…months sight pSASMc@  
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同组票据set of bills u Y/Q]NT  
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单张汇票sola of exchange||sole of exchange ?K{CjwE.M  
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远期汇票usance bill||bill at usance Se*GR"Z+  
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长期汇票long bill AU$W=Z*  
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短期汇票short bill |~CN]N  
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逾期汇票overdue bill Sq}hx  
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宽限日期days of grace zhU)bb[A  
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电汇telegraphic transfer （T.T） 7Xm pq&g  
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邮汇postal order||postal note （Am.）||post office order||money order &
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本票promissory note （P/N） y|nMCkuX  
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押汇负责书||押汇保证书letter of hypothecation *]p]mzc  
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副保||抵押品||付属担保物collateral security $xyG0Q.  
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担保书trust receipt||letter of indemnity MZB0vdx  
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承兑||认付acceptance AiykIER/  
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单张承兑general acceptance @ |6n.'f+  
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有条件承兑qualified acceptance !iWPldn&]  
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附条件认付conditional acceptance ``)ys^V  
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部分认付partial acceptance  
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