[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。   Mlr}v^"G  
会计报表statement of account . ;q4<_  
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往来帐目account current Qs.g%  
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现在往来帐||存款额current accout _P*<T6\J>  
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销货帐account sales 1Q ^YaHzuW  
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共同计算帐项joint account &18CCp\3)c  
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未决帐项outstanding account 51k^?5cO  
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贷方帐项credit account||creditor account O
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借方帐项debit account||debtor account t%n3~i4X:  
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应付帐||应付未付帐account payable .Qp5wCkM  
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应收帐||应收未收帐account receivable (f 0p   
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新交易||新帐new account F-k3F80=  
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未决帐||老帐old account -VESe}c:nQ  
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现金帐cash account VR>;{>~  
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流水帐running account N.|Zh+!  
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暂记帐||未定帐suspense account 4425,AR  
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过期帐||延滞帐overdue account||pastdue account 0)V<)"i  
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杂项帐户sundry account 32=Gq5pOc  
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详细帐单||明细表detail account .N99=%[}h  
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呆帐bad account c<j2wKz  
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会计项目title of account  E8WOXoP(  
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会计薄||帐薄account-book I_J;/!l=  
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营业报告书||损益计算表account of budiness||business report A('=P}I^  
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借贷细帐||交验帐account rendered oBr/CW  
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明细帐account stated pGz-5afL  
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与…银行开立一户头to open an account with Y25S:XHk9  
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与…银行建立交易to keep account with _e$15qW+  
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继续记帐to keep account 0.C y4sH'  
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与…有交易to have an account with ozF>2`K }  
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作成会计帐||有往来帐项to make out an account with zlZ$t{[,  
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清算||清理债务to make up an account 9D++SU2:}  
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清洁帐目||与…停止交易to close ones account with ~isrE;N1|  
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结帐to close an account -! Hn,93  
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清理未付款to ask an account||to demand an account l=U@j T  
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结清差额to balance the account with LO<R<zz  
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清算to settle an account||to liquidate an account||to square an account NL 3ri7n  
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审查帐目||监查帐目to audit an account AJt*48H*G  
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检查帐目to examine an account 6gV-u~j[#  
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转入A的帐户to charge the amount to As account QN n\wz_)  
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以计帐方式付款to pay on account P2pdXNV  
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代理某人||为某人on ones account||on account of one F7lhLly  
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为自己计算||独立帐目on ones own account WG>Nm89  
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由某人收益并负风险on ones account and risk||for ones account and risk ,Ba x0p  
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由某人负担for ones account||for account of one -J*BY2LU3f  
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按某人指示||列入某人帐户by order and for account of one N\{Xhr7d  
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列入5月份帐目for May account 0'q&7 MV  
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编入某中帐项下to pass to the account of||to place to the account of VbX+`CwH  
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寄出清算书to send in an account||to send in render an account A)6xEeyR  
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支票薄cheque book ]e`&py E  
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支票陈票人cheque drawer &%eWCe++  
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持票人cheque holder LFvO[&  
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不记名支票cheque to bearer||bearer cheque h[eCi  
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记名支票||认人支票cheque to order =Q+i(UGHi  
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到期支票antedated cheque X=C* PWa7  
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未到期支票postdated cheque SXqWq  
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保付支票certified cheque J!{"^^*  
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未获兑现支票，退票returned cheque -d -vzri  
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横线支票crossed cheque rgo#mTQ_  
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普通横线general crossing IvZ,|R?  
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特别横线special crossing {UeS_O>(  
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空白支票blank cheque Bm>>-nG;  
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失效支票，过期支票stale cheque ZA1:Y{V  
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普通支票open cheque `{KdmWhW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tFEY8ut{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4j1$1C{  
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支票换现金||兑现to cash a cheque $xU)t&Df
 
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清理票款to clear a cheque gbrn'NT  
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保证兑现to certify a cheque Nov)'2g7G  
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填写支票数额to fill up a cheque  ;?G..,  
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支票上划线to cross a cheque @tIY%;Bgk  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque TCR|wi] kW  
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透支支票to overdraw a cheque "x0/i?pqa  
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背书支票to endorse a cheque G3o`\4p  
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请付票款||清付票款to pay a cheque||to honour a cheque Z,oC
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支票退票to dishonour a cheque \beYb0(+  
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拒付支票to refuse a cheque v
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拒付支票to stop payment of a cheque l<;~sag  
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提示要求付款to present for payment je`Inn<  
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见票即付持票人payable to bearer _SnD)k+TgJ  
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支付指定人payable to order U s.k,  
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已过期||无效out of date||stale <.2jQ#So  
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请给出票人R/D||refer to drawer e$Mvl=NYp\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds xf{ZwS%X  
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文字与数字不一致words and figures differ "}Ikx tee  
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支票 3~{0X-  
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时间已过account closed ^wD`sj<Qg  
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时间已过effects not cleared ~ToU._  
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停止付款payment stopped 'tDUPm38  
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支票毁损cheque mutilated EqGpo_  
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汇款||寄钱to remit||to send money &r,)4q+  
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寄票供取款||支票支付to send a cheque for payment 3Fxr=  
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寄款人a remitter 8O$LY\G  
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收款人a remittee qGX#(,E9;  
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国外汇票foreign Bill s2GF*{  
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国内汇票inland Bill TVx `&C+  
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跟单汇票documentary bill A)
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空头汇票accommodation bill ? dHl'  
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原始汇票original bill K5|~iW'  
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改写||换新票据renewed bill ""XAUxo  
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即期汇票sight bill||bill on demand y
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…days after date||…days after date…日后付款 ^/#G,MxNy  
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…months after date||…months after date…月后付款 VXWV Pj#  
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见票后…日付款…days after sight||…days sight 5cinI^x)f  
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见票后…月付款…months after sight||…months sight rU&Y/  
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同组票据set of bills J sz=5`  
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单张汇票sola of exchange||sole of exchange f"P866@oWn  

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远期汇票usance bill||bill at usance JJ ?'<)EF  
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长期汇票long bill ]!"w?-h Si  
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短期汇票short bill ~Yi4?B<  
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逾期汇票overdue bill 8Iw)]}T'  
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宽限日期days of grace 452kE@=49  
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电汇telegraphic transfer （T.T） QJ;dw8  
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邮汇postal order||postal note （Am.）||post office order||money order $&Vba@v  
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本票promissory note （P/N） F&R*njJcc  
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押汇负责书||押汇保证书letter of hypothecation }k-8PG =  
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副保||抵押品||付属担保物collateral security c.Hw K\IU  

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担保书trust receipt||letter of indemnity =bC'>qw}  
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承兑||认付acceptance Hq::F
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单张承兑general acceptance iZy>V$Aq  
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有条件承兑qualified acceptance Y,0Z&6 <  
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附条件认付conditional acceptance ,Kj>F2{  
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部分认付partial acceptance   a
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