[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。   5xnEkg4q4  
会计报表statement of account 4IB`7QJq  
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往来帐目account current `FNU- I4s  
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现在往来帐||存款额current accout n%;tVa  
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销货帐account sales rGt]YG#C  
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共同计算帐项joint account &1=,?s]&  
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未决帐项outstanding account
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贷方帐项credit account||creditor account t VX|e2Y  
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借方帐项debit account||debtor account a04S&ez j  
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应付帐||应付未付帐account payable $1)NYsSH/H  
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应收帐||应收未收帐account receivable C`3fM05g  
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新交易||新帐new account GLV`IkU %  
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未决帐||老帐old account x5U;i  
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现金帐cash account s\3ZE11L  
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流水帐running account F>@z&a}(  
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暂记帐||未定帐suspense account 2@ZuH^qhk  
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过期帐||延滞帐overdue account||pastdue account XT==N-5,  
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杂项帐户sundry account 9 &Od7Cn  
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详细帐单||明细表detail account [vCZD8"Y8  
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呆帐bad account y=}a55:qE  
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会计项目title of account D2#.qoP #  
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会计薄||帐薄account-book gi\UNT9x  
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营业报告书||损益计算表account of budiness||business report @j4~`~8  
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借贷细帐||交验帐account rendered SRk-3:  
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明细帐account stated r\{; ~V  
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与…银行开立一户头to open an account with /E
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与…银行建立交易to keep account with .gHL(*1P  
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继续记帐to keep account -z LxT  
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与…有交易to have an account with ;;- I<TL  
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作成会计帐||有往来帐项to make out an account with G;pxB,4s5  
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清算||清理债务to make up an account =2[cpF]  
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清洁帐目||与…停止交易to close ones account with v0}.!u>Ww  
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结帐to close an account 6*2z^P9FRj  
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清理未付款to ask an account||to demand an account "-TIao#  
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结清差额to balance the account with v 1O*
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清算to settle an account||to liquidate an account||to square an account =lG5Kc{B  
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审查帐目||监查帐目to audit an account ~z!U/QR2  
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检查帐目to examine an account X J y]d/  
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转入A的帐户to charge the amount to As account sT3O_20{  
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以计帐方式付款to pay on account t{K1ht$[:  
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代理某人||为某人on ones account||on account of one %c(':vI#  
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为自己计算||独立帐目on ones own account *B`wQhB%  
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由某人收益并负风险on ones account and risk||for ones account and risk (3"V5r`*;  
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由某人负担for ones account||for account of one B9n$8QS  
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按某人指示||列入某人帐户by order and for account of one +PY LKyS>  
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列入5月份帐目for May account ZPY#<^WOzr  
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编入某中帐项下to pass to the account of||to place to the account of Lt.a@\J'_  
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寄出清算书to send in an account||to send in render an account %< DXM`Y  
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支票薄cheque book ksT2_Ic  
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支票陈票人cheque drawer 5vxJ|Hse@  
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持票人cheque holder 6SIk?]u  
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不记名支票cheque to bearer||bearer cheque u1xCn\  
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记名支票||认人支票cheque to order F$7>q'#  
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到期支票antedated cheque R$IxR=hMx  
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未到期支票postdated cheque d`q<!qFZh  
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保付支票certified cheque L\)ssOuh  
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未获兑现支票，退票returned cheque /]zn8d  
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横线支票crossed cheque v% 6u U  
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普通横线general crossing $5N%!  
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特别横线special crossing Q*4{2oQ  
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空白支票blank cheque NULew]:5  
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失效支票，过期支票stale cheque e1cqzhI=nA  
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普通支票open cheque jW]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 EzII!0 F  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^IQtXae6M  
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支票换现金||兑现to cash a cheque >EE}P|=-  
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清理票款to clear a cheque 3+[;  
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保证兑现to certify a cheque ]S0=&x@,  
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填写支票数额to fill up a cheque SfSWjq  
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支票上划线to cross a cheque @`mr|-Rp@  
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开发支票to make out a cheque v[~~q  
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签发支票，开立支票to draw a cheque||to issue a cheque -6W$@,K  
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透支支票to overdraw a cheque C>A} e6o  
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背书支票to endorse a cheque .TeGA;  
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请付票款||清付票款to pay a cheque||to honour a cheque :]icW^%  
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支票退票to dishonour a cheque {3T&6LA  
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拒付支票to refuse a cheque vYybQ&E/  
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拒付支票to stop payment of a cheque WN $KS"b6}  
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提示要求付款to present for payment 00LL&
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见票即付持票人payable to bearer )gx*;z@  
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支付指定人payable to order ai< K6)  

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已过期||无效out of date||stale 1@N4Y9o  
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请给出票人R/D||refer to drawer +W/{UddeKU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kT%m`  
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文字与数字不一致words and figures differ |kF"p~s  
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时间已过account closed ?k=)T]-}  
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时间已过effects not cleared {qm5H7sL  
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停止付款payment stopped ?btX&:j2P  
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支票毁损cheque mutilated j'XND`3  
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汇款||寄钱to remit||to send money "Z"`X3,-z  
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寄票供取款||支票支付to send a cheque for payment Va/}|&9  
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寄款人a remitter BO 3z$c1yU  
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收款人a remittee i;J*9B _U  
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国外汇票foreign Bill o6X<FE#8  
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国内汇票inland Bill 3H5<w4yk  
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跟单汇票documentary bill XE|"n  
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空头汇票accommodation bill :5zO !~\  
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原始汇票original bill L_AQS9a^D  
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改写||换新票据renewed bill o&HFlDZ5jO  
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即期汇票sight bill||bill on demand ld'Aaxl&  
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…days after date||…days after date…日后付款 Y.o-e)zX  
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…months after date||…months after date…月后付款 !'%`g,,
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见票后…日付款…days after sight||…days sight ?;Ge/~QU5  
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见票后…月付款…months after sight||…months sight 4Yl:1rz  
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同组票据set of bills *mXs(u  
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单张汇票sola of exchange||sole of exchange <7sGA{  
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远期汇票usance bill||bill at usance L-(.v*  
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长期汇票long bill :w 4Sba3  
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短期汇票short bill )}jXC4  
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逾期汇票overdue bill ,_2ZKO/k$  
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宽限日期days of grace -:o4|&g<*  
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电汇telegraphic transfer （T.T） (-U6woB6o  
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邮汇postal order||postal note （Am.）||post office order||money order ix]t>2r  
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本票promissory note （P/N） 5L4{8X0X8  
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押汇负责书||押汇保证书letter of hypothecation '{?7\+o.x  
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副保||抵押品||付属担保物collateral security @H^Yf  
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担保书trust receipt||letter of indemnity j!:^+F/  
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承兑||认付acceptance *Jy'3o  
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单张承兑general acceptance 0//?,'.  
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有条件承兑qualified acceptance Xv%1W? >@/  
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附条件认付conditional acceptance WDC+Jmlgp  
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部分认付partial acceptance   1yS[;