[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。   1sCR4L:+  
会计报表statement of account <1%$Vq  
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往来帐目account current FN;^"H  
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现在往来帐||存款额current accout y==CTY@  
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销货帐account sales D-4f.Tq4#  
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共同计算帐项joint account n(|^SH4$b  
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未决帐项outstanding account D0q":WvE  
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贷方帐项credit account||creditor account }{"fJ3] c^  
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借方帐项debit account||debtor account Lk$B{2^n  
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应付帐||应付未付帐account payable <|\Lm20G]  
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应收帐||应收未收帐account receivable x=jK:3BF  
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新交易||新帐new account 
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未决帐||老帐old account |&[EZ+[  
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现金帐cash account 5BJmA2L  
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流水帐running account W,-g=6,  
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暂记帐||未定帐suspense account N"y)Oca{  
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过期帐||延滞帐overdue account||pastdue account Zr,VR-kW+  
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杂项帐户sundry account |B2+{@R  
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详细帐单||明细表detail account ',4i FuY  
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呆帐bad account vFK<J Sk!  
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会计项目title of account bD8Gwi=iiu  
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会计薄||帐薄account-book 9]wN Bd  
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营业报告书||损益计算表account of budiness||business report x~j`@k,;  
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借贷细帐||交验帐account rendered rI-%be==  
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明细帐account stated H&}
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与…银行开立一户头to open an account with 1\rz%E  
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与…银行建立交易to keep account with Bv%GJ
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继续记帐to keep account 1,!(0 5H  
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与…有交易to have an account with 4^OY C  
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作成会计帐||有往来帐项to make out an account with u21EP[[,  
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清算||清理债务to make up an account xDo
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清洁帐目||与…停止交易to close ones account with \3aoM{ztD  
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结帐to close an account t#pS{.I  
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清理未付款to ask an account||to demand an account k
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结清差额to balance the account with FXN/Yq  
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清算to settle an account||to liquidate an account||to square an account Z%/=|[9i  
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审查帐目||监查帐目to audit an account 4'A!; ]:  
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检查帐目to examine an account mFaZio0GK  
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转入A的帐户to charge the amount to As account H>B&|BO_[  
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以计帐方式付款to pay on account ssRbhlD/*1  
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代理某人||为某人on ones account||on account of one \2"I;  
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为自己计算||独立帐目on ones own account QpA/SmJ  
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由某人收益并负风险on ones account and risk||for ones account and risk ,TN 2  
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由某人负担for ones account||for account of one X4E%2-m@'  
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按某人指示||列入某人帐户by order and for account of one C:C}5<fkx  
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列入5月份帐目for May account Z99>5\k
 
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编入某中帐项下to pass to the account of||to place to the account of L=8<B=QT$  
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寄出清算书to send in an account||to send in render an account V'T ,4  
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支票薄cheque book b6F4>@gjg  
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支票陈票人cheque drawer d%,eZXg
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持票人cheque holder ac.Ms(D  
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不记名支票cheque to bearer||bearer cheque *c*0PdV  
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记名支票||认人支票cheque to order V8-oYwOR  
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到期支票antedated cheque *2Ht&  
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未到期支票postdated cheque a@*S+3  
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保付支票certified cheque QC;^xG+W  
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未获兑现支票，退票returned cheque 3*)i g@e6  
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横线支票crossed cheque .?e\I`Kk^'  
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普通横线general crossing -3lb@ 6I6  
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特别横线special crossing /3:q#2'v  
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空白支票blank cheque pd 8Nke  
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失效支票，过期支票stale cheque y>|{YWbp?  
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普通支票open cheque DHT&,=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _#}n~}d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]B]*/  
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支票换现金||兑现to cash a cheque xvSuPP4 m  
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清理票款to clear a cheque m&iH2 |  
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保证兑现to certify a cheque _ _>.,gL7  
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填写支票数额to fill up a cheque d'Axum@  
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支票上划线to cross a cheque AVU>+[.=%c  
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开发支票to make out a cheque *cg( ?yg  
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签发支票，开立支票to draw a cheque||to issue a cheque 08m;{+|vY  
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透支支票to overdraw a cheque D*Q.G8(  
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请付票款||清付票款to pay a cheque||to honour a cheque $.489x+'Z  
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支票退票to dishonour a cheque V8~jf-\$b  
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拒付支票to refuse a cheque -gz0md|Y  
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拒付支票to stop payment of a cheque ~/tKMS6T  
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提示要求付款to present for payment ^SfS~GQ  
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见票即付持票人payable to bearer ~H}en6Rc  
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支付指定人payable to order mEuHl>  
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已过期||无效out of date||stale hD<f3_k  
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请给出票人R/D||refer to drawer qsg>5E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O:.,+,BH  
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文字与数字不一致words and figures differ \`,xgC9K  
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支票 `HX3|w6W;  
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时间已过account closed C/v}^#cLD  
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时间已过effects not cleared a`Z{ xme=  
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停止付款payment stopped @%@zH%b  
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支票毁损cheque mutilated Z%v6xP.  
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汇款||寄钱to remit||to send money DcFCKji  
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寄票供取款||支票支付to send a cheque for payment ( D}"&2  
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寄款人a remitter \X@IkL$r  
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收款人a remittee dp^N_9$cdO  
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国外汇票foreign Bill *:QXz<_x+  
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国内汇票inland Bill &"j@79Ym1~  
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跟单汇票documentary bill ^W['A]l  
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空头汇票accommodation bill 1b`G2?%  
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原始汇票original bill n^6TP'r  
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改写||换新票据renewed bill Q2$/e+  
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即期汇票sight bill||bill on demand &z0iLa4q)  
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…days after date||…days after date…日后付款 ^8\Y`Z0 %  
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…months after date||…months after date…月后付款  /Ef4EX0  
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见票后…日付款…days after sight||…days sight `^f}$R|  
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见票后…月付款…months after sight||…months sight 7rPLnB]  
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同组票据set of bills DlS&qFs  
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单张汇票sola of exchange||sole of exchange r)%4-XeV  
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远期汇票usance bill||bill at usance |H<|{{E  
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长期汇票long bill 4KZSL:A  
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短期汇票short bill S{Rh
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逾期汇票overdue bill [gTQ-  
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宽限日期days of grace Mn-<51.%  
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电汇telegraphic transfer （T.T） IBzHR[#,^  
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邮汇postal order||postal note （Am.）||post office order||money order ![qRoYpbg8  
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本票promissory note （P/N） 5X0_+DdeL  
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押汇负责书||押汇保证书letter of hypothecation ]w5ji  
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副保||抵押品||付属担保物collateral security aA7S'[NjB  
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担保书trust receipt||letter of indemnity 2K5}3<KD/  
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承兑||认付acceptance %?U"[F1  
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单张承兑general acceptance l!xgtP K  
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有条件承兑qualified acceptance TG""eC!E  
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附条件认付conditional acceptance X20<r?^,,  
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部分认付partial acceptance   yQ72v'