[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。   eG55[V<!  
会计报表statement of account |_xU{Pu  
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往来帐目account current 3x@t7B  
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现在往来帐||存款额current accout KzZ|{!C  
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销货帐account sales I?<5 %  
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共同计算帐项joint account I.As{0cc  
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未决帐项outstanding account m?G@#[ l  
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贷方帐项credit account||creditor account xvn@zi  
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借方帐项debit account||debtor account _-mSK/Z  
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应付帐||应付未付帐account payable E "9`  
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应收帐||应收未收帐account receivable 'y_<O|-  
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新交易||新帐new account eI99itDQ  
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未决帐||老帐old account tE=;V) %we  
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现金帐cash account ':fq/k3;&  
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流水帐running account yn`P:[v  
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暂记帐||未定帐suspense account Pk{eGG<F$  
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过期帐||延滞帐overdue account||pastdue account }Zuk}Og9+  
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杂项帐户sundry account Dt]N&E#\D  
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详细帐单||明细表detail account &d,!^9  
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呆帐bad account "O (N=|b  
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会计项目title of account bfV&z+Rv-5  
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会计薄||帐薄account-book ! )x2   
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营业报告书||损益计算表account of budiness||business report j:>_1P/  
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借贷细帐||交验帐account rendered x9!3i{
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明细帐account stated '-KYeT\ ;  
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与…银行开立一户头to open an account with F$6JzF$|F  
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与…银行建立交易to keep account with Tb!Fv W  

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继续记帐to keep account "h`oT4j5q  
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与…有交易to have an account with 1=@csO_yn  
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作成会计帐||有往来帐项to make out an account with J Yw_Z*L=m  
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清算||清理债务to make up an account $a#-d;  
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清洁帐目||与…停止交易to close ones account with :9~LY
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结帐to close an account $<da<}b  
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清理未付款to ask an account||to demand an account $n=w  
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结清差额to balance the account with IgyoBfj\d  
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清算to settle an account||to liquidate an account||to square an account 8G )O,F7z  
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审查帐目||监查帐目to audit an account I} .9  
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检查帐目to examine an account t2LX@Q"  
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转入A的帐户to charge the amount to As account ]o?r( 1  
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以计帐方式付款to pay on account 8J)Kn4jq  
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代理某人||为某人on ones account||on account of one ^AF~k#R  
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为自己计算||独立帐目on ones own account : "^/?Sd  
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由某人收益并负风险on ones account and risk||for ones account and risk v^dQ%+}7>  
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由某人负担for ones account||for account of one @|:yK|6O  
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按某人指示||列入某人帐户by order and for account of one 9qkJ<  
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列入5月份帐目for May account 9aBz%* xo  
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编入某中帐项下to pass to the account of||to place to the account of !u;gGgQF  
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寄出清算书to send in an account||to send in render an account }wZsM[
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支票薄cheque book J1w,;T\55  
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支票陈票人cheque drawer +2w<V0V_  
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持票人cheque holder `>GXJ~:D["  
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不记名支票cheque to bearer||bearer cheque F:sUGM,  
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记名支票||认人支票cheque to order
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到期支票antedated cheque T 0qM"  
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未到期支票postdated cheque 3:)_oHq  
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保付支票certified cheque 3a&HW JBSx  
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未获兑现支票，退票returned cheque `.Zm}'  
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横线支票crossed cheque &?TXsxf1Zh  
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普通横线general crossing A]1dR\p  
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特别横线special crossing i/Nc)kKL  
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空白支票blank cheque Igw2n{})w  
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失效支票，过期支票stale cheque ?B@3A)
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普通支票open cheque 2 6 >9$S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !? H:?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SrGJ#K&%  
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支票换现金||兑现to cash a cheque mY[*Cj3WJ  
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清理票款to clear a cheque f,|;eF-Z  
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保证兑现to certify a cheque >rSCf=  
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填写支票数额to fill up a cheque gPA8A
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支票上划线to cross a cheque K>5bb  
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开发支票to make out a cheque f="ZplW  
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签发支票，开立支票to draw a cheque||to issue a cheque !)CY\c4}d>  
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透支支票to overdraw a cheque "=KFag  
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背书支票to endorse a cheque :7X{s4AU6  
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请付票款||清付票款to pay a cheque||to honour a cheque ;CoD5F!  
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支票退票to dishonour a cheque MtgY `p  
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拒付支票to refuse a cheque X+HPdrT  
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拒付支票to stop payment of a cheque 69Z`mR  
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提示要求付款to present for payment |Q@(<'8=  
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见票即付持票人payable to bearer n=0^8QQ  
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支付指定人payable to order /QCg E~  
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已过期||无效out of date||stale 7Up-a^k^`  
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请给出票人R/D||refer to drawer mq(K_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .<YfnW5/K  
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文字与数字不一致words and figures differ )(1tDQ`L>  
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支票 (Hmhb}H  
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时间已过account closed :9q|
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时间已过effects not cleared us<dw@P7{  
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停止付款payment stopped D*_.4I  
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支票毁损cheque mutilated 1pN8,[hyR7  
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汇款||寄钱to remit||to send money B7%m7GM  
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寄票供取款||支票支付to send a cheque for payment 3 XUsw1,[  
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寄款人a remitter ^5FwYXAxi  
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收款人a remittee _gCi@uXS3  
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国外汇票foreign Bill Of<Vr.m{R  
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国内汇票inland Bill 1ZWr@,\L  
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跟单汇票documentary bill `mN5sq  
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空头汇票accommodation bill n3s   
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原始汇票original bill buMST&  
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改写||换新票据renewed bill [R/'hH5  
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即期汇票sight bill||bill on demand OX{2@+f#  
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…days after date||…days after date…日后付款 qu/b:P  
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…months after date||…months after date…月后付款 9aY}+hgb#  
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见票后…日付款…days after sight||…days sight QG;V\2T2[  
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见票后…月付款…months after sight||…months sight  TsI%M  
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同组票据set of bills aq.Lnbi/X  
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单张汇票sola of exchange||sole of exchange DG 6W ^  
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远期汇票usance bill||bill at usance UiN6-{v<2  
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长期汇票long bill `:fh$V5J>  
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短期汇票short bill Rj])c^ZA'*  
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逾期汇票overdue bill #CNK [y  
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宽限日期days of grace 5>S)+p  
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电汇telegraphic transfer （T.T） 0GMov]W?i  
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邮汇postal order||postal note （Am.）||post office order||money order '\/|K  
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本票promissory note （P/N） 1ac;6`  
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押汇负责书||押汇保证书letter of hypothecation 'qiDh[ATa  
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副保||抵押品||付属担保物collateral security
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担保书trust receipt||letter of indemnity C=<PYkt,L  
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承兑||认付acceptance 2HF_kYZ  
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单张承兑general acceptance T1g3`7C3  
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有条件承兑qualified acceptance -5d^n\CDK  
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附条件认付conditional acceptance W9/HM!  
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部分认付partial acceptance   Y [%<s/