[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。   zb"rMzCH  
会计报表statement of account ~A^E  
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往来帐目account current ]YCPyc:  
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现在往来帐||存款额current accout 8 ne/=N|,  
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销货帐account sales { /-y>sm  
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共同计算帐项joint account }P#Vsqe V  
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未决帐项outstanding account uc'p]WhQ  
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贷方帐项credit account||creditor account wAw42{M  
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借方帐项debit account||debtor account ovo/!YJ2  
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应付帐||应付未付帐account payable >L8?=>>?\  
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应收帐||应收未收帐account receivable 5Q` RTn%  
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新交易||新帐new account 7!pLK&_  
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未决帐||老帐old account U2bzUxK  
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现金帐cash account t)} \9^Uo  
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流水帐running account A;,Dg=FL/  
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暂记帐||未定帐suspense account Tr%FUi  
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过期帐||延滞帐overdue account||pastdue account Ad/($v5+  
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杂项帐户sundry account }#6xFTH  
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详细帐单||明细表detail account qBY g[K>  
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呆帐bad account Qs l80~n_7  
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会计项目title of account RBE7485  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report X?/Lz;,&  
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借贷细帐||交验帐account rendered q@l(Qol  
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明细帐account stated :Fe_,[FR  
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与…银行开立一户头to open an account with ((<`zx  
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与…银行建立交易to keep account with Ge V+/^u  
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继续记帐to keep account $a(`ve|  
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与…有交易to have an account with x2W#ROfg  
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作成会计帐||有往来帐项to make out an account with }k7'"`#?"  
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清算||清理债务to make up an account Ri)uq\E/#  
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清洁帐目||与…停止交易to close ones account with obo&1Uv,/  
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结帐to close an account i9A~<
 
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清理未付款to ask an account||to demand an account rv7{Ow_Y  
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结清差额to balance the account with X.FGBR7=q  
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清算to settle an account||to liquidate an account||to square an account 6.c^u5;  
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审查帐目||监查帐目to audit an account se9>.}zZN  
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检查帐目to examine an account W+=o&V  
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转入A的帐户to charge the amount to As account & E}mX]t  
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以计帐方式付款to pay on account 19UN*g3(  
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代理某人||为某人on ones account||on account of one n/4i|-^  
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为自己计算||独立帐目on ones own account v6=-g$FG  
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由某人收益并负风险on ones account and risk||for ones account and risk >SbK.Q@ei  
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由某人负担for ones account||for account of one +-?/e-z")  
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按某人指示||列入某人帐户by order and for account of one *# {z3{+  
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列入5月份帐目for May account $A_]:qI2  
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编入某中帐项下to pass to the account of||to place to the account of ]e?x# <S  
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寄出清算书to send in an account||to send in render an account l! bv^  
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支票薄cheque book fh8j2S9J  
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支票陈票人cheque drawer 2S[-$9  
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持票人cheque holder I?#85l{>  
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不记名支票cheque to bearer||bearer cheque uP $Cj  
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记名支票||认人支票cheque to order ?4H#G)F  
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到期支票antedated cheque Df=dt  
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未到期支票postdated cheque -/C)l)V}  
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保付支票certified cheque %.v{N6  
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未获兑现支票，退票returned cheque MB ju![n  
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横线支票crossed cheque 7tM9u5FF  
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普通横线general crossing r~-.nb"P  
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特别横线special crossing AE`We $!  
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空白支票blank cheque % }|cb7l  
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失效支票，过期支票stale cheque r"2V  
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普通支票open cheque FsB^CxVg  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SVlua@]ChU  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges \;-fi.Hrf$  
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支票换现金||兑现to cash a cheque ^_ t%kmL`  
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清理票款to clear a cheque I1X/Lj=  
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保证兑现to certify a cheque  nVu&/  
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填写支票数额to fill up a cheque Q9d`z
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支票上划线to cross a cheque }R3=fbe,\  
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开发支票to make out a cheque |9"p|6G?B  
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签发支票，开立支票to draw a cheque||to issue a cheque YY?a>j."a  
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透支支票to overdraw a cheque %}86D[PF  
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背书支票to endorse a cheque Xi?b]Z  
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请付票款||清付票款to pay a cheque||to honour a cheque 7iHK_\tn  
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支票退票to dishonour a cheque {_(\`>  
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拒付支票to refuse a cheque #j@71]GI  

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拒付支票to stop payment of a cheque c}3W:}lW  
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提示要求付款to present for payment Q'k\8'x  
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见票即付持票人payable to bearer +(uYwdcN  
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支付指定人payable to order 2 _Wg!bq  
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已过期||无效out of date||stale 9Pw0m=4  
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请给出票人R/D||refer to drawer A:<;M@q!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds kE TT4U  
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文字与数字不一致words and figures differ -@>BHC  
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支票 6h3HDFS7s  
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时间已过account closed 3]-_q"Co4f  
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时间已过effects not cleared V|)>{Xdn  
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停止付款payment stopped @pGZLq  
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支票毁损cheque mutilated [P|[vWO  
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汇款||寄钱to remit||to send money M5T9JWbN  
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寄票供取款||支票支付to send a cheque for payment ,wKe fpV;5  
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寄款人a remitter W&h[p_
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收款人a remittee (]/9-\6(#  
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国外汇票foreign Bill tgL$"chj@x  

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国内汇票inland Bill yV)m "j  
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跟单汇票documentary bill d@mo!zu  
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空头汇票accommodation bill S{',QO*D6  
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原始汇票original bill ;0ME+]`"3  
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改写||换新票据renewed bill Uadr>#C*  
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即期汇票sight bill||bill on demand Ql?^ B SqG  
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…days after date||…days after date…日后付款 a:SQ16_?  
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…months after date||…months after date…月后付款 %u?HF4S'  
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见票后…日付款…days after sight||…days sight "rXOsX\;  
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见票后…月付款…months after sight||…months sight 6FfOH<\z6i  
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同组票据set of bills 9-*NW0  
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单张汇票sola of exchange||sole of exchange &UAe!{E 0  
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远期汇票usance bill||bill at usance 8uG0^h}  
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长期汇票long bill B_3QQtjAl  
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短期汇票short bill \Z)1 ?fq  
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逾期汇票overdue bill  SVP:D3)  

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宽限日期days of grace ka7uK][  
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电汇telegraphic transfer （T.T） ;cP8?U  
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邮汇postal order||postal note （Am.）||post office order||money order gzfbzt}?  
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本票promissory note （P/N） ?_4^le[;  
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押汇负责书||押汇保证书letter of hypothecation MZm'npRf  
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副保||抵押品||付属担保物collateral security to3?$-L  
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担保书trust receipt||letter of indemnity AqYxWk3>  
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承兑||认付acceptance tP'GNsq+m  
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单张承兑general acceptance uCUu!Vfeg  
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有条件承兑qualified acceptance b~wKF0vq  
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附条件认付conditional acceptance V9jFjc?  
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部分认付partial acceptance   zzJ^x8#R