[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。   lx$Y-Tb^F  
会计报表statement of account Ep5lmzg  
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往来帐目account current :m#vvH  
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现在往来帐||存款额current accout v^@L?{"}8  
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销货帐account sales ,;/4 E
 
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共同计算帐项joint account Ub3,x~V  
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未决帐项outstanding account L
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贷方帐项credit account||creditor account u`bWn  
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借方帐项debit account||debtor account YvYavd  
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应付帐||应付未付帐account payable Bs##3{ylu  
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应收帐||应收未收帐account receivable 1c}'o*K_%  
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新交易||新帐new account dt5gQ9(B  
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未决帐||老帐old account ?0?'  
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现金帐cash account
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流水帐running account 3R{-\
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暂记帐||未定帐suspense account IK W!P1  
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过期帐||延滞帐overdue account||pastdue account TgUQD(d^  
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杂项帐户sundry account ~Fx[YPO,  
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详细帐单||明细表detail account q@\_q!  
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呆帐bad account RhJ<<T.2  
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会计项目title of account [qXpi'q[  
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会计薄||帐薄account-book $YC~02{  
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营业报告书||损益计算表account of budiness||business report [_0g^(`  
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借贷细帐||交验帐account rendered U;nC)'~YW9  
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明细帐account stated |")x1'M  
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与…银行开立一户头to open an account with f@{C3E dd  
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与…银行建立交易to keep account with 47
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继续记帐to keep account l#"alU!<^  
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与…有交易to have an account with TH|hrL;:8  
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作成会计帐||有往来帐项to make out an account with 64lEB>VNm  
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清算||清理债务to make up an account <C77_t  
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清洁帐目||与…停止交易to close ones account with 5avO48;Vc  
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结帐to close an account ='0!B]<G  
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清理未付款to ask an account||to demand an account gcxk'd  
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结清差额to balance the account with Bs?
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清算to settle an account||to liquidate an account||to square an account a1SOC=.M
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审查帐目||监查帐目to audit an account %KF:- w  
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检查帐目to examine an account %wW5)Y I  
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转入A的帐户to charge the amount to As account FH8mK)  
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以计帐方式付款to pay on account lmK
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代理某人||为某人on ones account||on account of one `?^w   
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为自己计算||独立帐目on ones own account ,'CWt]OS'  
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由某人收益并负风险on ones account and risk||for ones account and risk J xm9 @,  
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由某人负担for ones account||for account of one |vN@2h(|"  
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按某人指示||列入某人帐户by order and for account of one ?w37vsN  
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列入5月份帐目for May account ;Z1U@2./  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account `x$}~rP&)!  
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支票薄cheque book Uk*;C  
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支票陈票人cheque drawer 40Qzo%eL  
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持票人cheque holder VyoE5o  
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不记名支票cheque to bearer||bearer cheque M eI2i  
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记名支票||认人支票cheque to order g/l0}%  
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到期支票antedated cheque ,dZ#,<  
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未到期支票postdated cheque ST:
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保付支票certified cheque g<2lPH  
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未获兑现支票，退票returned cheque J
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横线支票crossed cheque foFg((tS  
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普通横线general crossing =j|v0& AGC  
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特别横线special crossing %A)-m 69  
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空白支票blank cheque Gd30Be2gd  
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失效支票，过期支票stale cheque 1u"R=D9p,=  
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普通支票open cheque %_B:EMPd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount v!<PDw2'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -"~
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支票换现金||兑现to cash a cheque tWpl`HH  
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清理票款to clear a cheque `t{D7I7  
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保证兑现to certify a cheque LQh^; ]^(  
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填写支票数额to fill up a cheque Dz[566UD  
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支票上划线to cross a cheque _ymJ~MK  
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开发支票to make out a cheque WI,40&<  
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签发支票，开立支票to draw a cheque||to issue a cheque ,+~2&>wj  
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透支支票to overdraw a cheque pp(H PKs=}  
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背书支票to endorse a cheque ft{W/ * +_  
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请付票款||清付票款to pay a cheque||to honour a cheque zCBplb  
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支票退票to dishonour a cheque 8fnR1mWG  
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拒付支票to refuse a cheque Po> e kz_E  
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拒付支票to stop payment of a cheque m`'=)x|  
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提示要求付款to present for payment l1}R2lSEO  
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见票即付持票人payable to bearer 9/G!0uE  
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支付指定人payable to order H"O$&  
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已过期||无效out of date||stale y<|)'(  
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请给出票人R/D||refer to drawer  [@<G+j  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C%]."R cMC  
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文字与数字不一致words and figures differ .liyC~YW  
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支票 Mb/L~gd"  
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时间已过effects not cleared ]~8v^A7u  
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停止付款payment stopped (z2Z)_6L*L  
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支票毁损cheque mutilated 8R}K?+]  
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汇款||寄钱to remit||to send money .T$D^?G!D  
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寄票供取款||支票支付to send a cheque for payment PrSkHxm  
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寄款人a remitter ue6d~8&  
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收款人a remittee x2k*|=$  
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国外汇票foreign Bill 7F(5)Utt  
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国内汇票inland Bill Jq .L:>x  
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跟单汇票documentary bill ,[ `$JNc  
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空头汇票accommodation bill #3 bv3m  
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原始汇票original bill eN/G i<  
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改写||换新票据renewed bill l}}UFEA^  
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即期汇票sight bill||bill on demand Np2ci~"<
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…days after date||…days after date…日后付款 i-lKdpv  
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…months after date||…months after date…月后付款 V1utUGJV  
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见票后…日付款…days after sight||…days sight @6&JR<g*t  
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见票后…月付款…months after sight||…months sight zn)yFnB!TH  
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同组票据set of bills p=gX!4,9<  
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单张汇票sola of exchange||sole of exchange u) *Kws  
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远期汇票usance bill||bill at usance j*zD0I]  
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长期汇票long bill ]b}B2F'n  
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短期汇票short bill tu}>:mk  
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逾期汇票overdue bill ctJ&URCi#  
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宽限日期days of grace x- _vl 9P)  
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电汇telegraphic transfer （T.T） :
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邮汇postal order||postal note （Am.）||post office order||money order MR;X&Up6!  
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本票promissory note （P/N） JwP:2-o  
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押汇负责书||押汇保证书letter of hypothecation PRr*]$\&Mj  
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副保||抵押品||付属担保物collateral security TV:<T R  
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担保书trust receipt||letter of indemnity FPv"N'/  
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承兑||认付acceptance :zp`6l  
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单张承兑general acceptance ` W5-.Tv  
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有条件承兑qualified acceptance E*CcV;  
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附条件认付conditional acceptance q7Es$zjX  
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部分认付partial acceptance   .SS<MDcqIt