[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。   =DE5Wq19  
会计报表statement of account @Qruc\_  

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往来帐目account current n5S$Dl  
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现在往来帐||存款额current accout $q.8ve0&^  
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销货帐account sales ICq;jfML  
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共同计算帐项joint account Jd1eOeS  
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未决帐项outstanding account 28X)s!W'  
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贷方帐项credit account||creditor account }}t"^ms  
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借方帐项debit account||debtor account gADt%K2#Z  
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应付帐||应付未付帐account payable w^R5/#F_r  
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应收帐||应收未收帐account receivable U0jq.]P  
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新交易||新帐new account !3yR?Xe
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未决帐||老帐old account 1+ #Vj#  
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现金帐cash account V7rcnk#  
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流水帐running account vNE91  
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暂记帐||未定帐suspense account X*S|aNaLWW  
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过期帐||延滞帐overdue account||pastdue account 7;|6g8=  
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杂项帐户sundry account BIcE3}dS8  
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详细帐单||明细表detail account 2d$hgR#v  
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呆帐bad account Z71"d"  
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会计项目title of account eKStt|M'  
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会计薄||帐薄account-book U4LOe}Ny  
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营业报告书||损益计算表account of budiness||business report n
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借贷细帐||交验帐account rendered X
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明细帐account stated i 3?zYaT  
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与…银行开立一户头to open an account with })"9TfC  
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与…银行建立交易to keep account with 2I>CA[qp  
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继续记帐to keep account LClPAbr  
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与…有交易to have an account with 6o,,w^  
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作成会计帐||有往来帐项to make out an account with y4envjl0  
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清算||清理债务to make up an account GbNVcP.ocP  
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清洁帐目||与…停止交易to close ones account with +F67g00T|  
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结帐to close an account m'429E]\S  
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清理未付款to ask an account||to demand an account L@[bgN`=v  
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结清差额to balance the account with >GZF\ER  
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清算to settle an account||to liquidate an account||to square an account d5WE^H)E.  
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审查帐目||监查帐目to audit an account $]%k <|X  
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检查帐目to examine an account TmUn/  
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转入A的帐户to charge the amount to As account 9Uk9TG5  
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以计帐方式付款to pay on account sb8SG_c.  
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代理某人||为某人on ones account||on account of one =8<SKY&\X  
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为自己计算||独立帐目on ones own account 4$y|z{[< 5  
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由某人收益并负风险on ones account and risk||for ones account and risk 242lR0#aY  
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由某人负担for ones account||for account of one cL`l1:j\}  
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按某人指示||列入某人帐户by order and for account of one 6 Lz&"C,`  
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列入5月份帐目for May account d)q{s(<;  
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编入某中帐项下to pass to the account of||to place to the account of Z;Tjjws  
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寄出清算书to send in an account||to send in render an account =FdS'<GM  
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支票薄cheque book qzV:N8+,`  
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支票陈票人cheque drawer L+d_+:w  
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持票人cheque holder \}G/F
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不记名支票cheque to bearer||bearer cheque `ZNzDr  
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记名支票||认人支票cheque to order &e2") 4oh  
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到期支票antedated cheque .y[=0K:  
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未到期支票postdated cheque QBDi;Xzb+  
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保付支票certified cheque +
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未获兑现支票，退票returned cheque r1$ O<3\  
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横线支票crossed cheque X_O(j!h  
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普通横线general crossing _ jF, k>F  
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特别横线special crossing m03;'Nj'7#  
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空白支票blank cheque oB#KR1 >%7  
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失效支票，过期支票stale cheque R\ <HR9 r  
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普通支票open cheque fPa FL}&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @=isN'>]O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,*wa#[  
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支票换现金||兑现to cash a cheque r`HtN{ 6r  
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清理票款to clear a cheque n2Q~fx<6%  
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保证兑现to certify a cheque ~bf-uHx  
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填写支票数额to fill up a cheque \U\ W Q  
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支票上划线to cross a cheque ,Tvfn`;(  
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开发支票to make out a cheque -hZlFAZi  
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签发支票，开立支票to draw a cheque||to issue a cheque om@GH0
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透支支票to overdraw a cheque :7
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背书支票to endorse a cheque outAZy=R;  
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请付票款||清付票款to pay a cheque||to honour a cheque C@3a/<6m  
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支票退票to dishonour a cheque >rJ9^rS  
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拒付支票to refuse a cheque 0eP7efy  
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拒付支票to stop payment of a cheque O~D>F*_^j  
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提示要求付款to present for payment j]Y`L?!Q  
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见票即付持票人payable to bearer jRdmQmTJ  
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支付指定人payable to order ~
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已过期||无效out of date||stale uknX py))  
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请给出票人R/D||refer to drawer JO3"$s|t  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )c432).Z  
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文字与数字不一致words and figures differ SrVo0$5)  
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支票 qK=uSLo\+  
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时间已过account closed I!-"SuBy4J  
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时间已过effects not cleared 9Ub##5$[,  
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停止付款payment stopped h;C/} s  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money i$?$X,  
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寄票供取款||支票支付to send a cheque for payment W[VbFsI&b  
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寄款人a remitter 9'" F7>d  
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收款人a remittee fFe{oR   
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国外汇票foreign Bill 7ciSIJ  
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国内汇票inland Bill sF4+(9=  
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跟单汇票documentary bill ,wYA_1$$H  
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空头汇票accommodation bill
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原始汇票original bill 7cQFH@SC  
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改写||换新票据renewed bill eHl)/='  
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即期汇票sight bill||bill on demand @>Bgld&vl  
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…days after date||…days after date…日后付款 1=L5=uz1d:  
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…months after date||…months after date…月后付款 80GBkFjV  
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见票后…日付款…days after sight||…days sight P y!$r  
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见票后…月付款…months after sight||…months sight /~1Ew  
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同组票据set of bills +mRc8G  
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单张汇票sola of exchange||sole of exchange V\nj7Gr:sF  
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远期汇票usance bill||bill at usance x8!uI)#tS  
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长期汇票long bill 8J)Kn4jq  
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短期汇票short bill xnOd$]  
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逾期汇票overdue bill 43,baeG  
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宽限日期days of grace zJ30ZY:  
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电汇telegraphic transfer （T.T） Ou`;HN;
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邮汇postal order||postal note （Am.）||post office order||money order 3b?8<*  
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本票promissory note （P/N） z|8zNt Ug  
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押汇负责书||押汇保证书letter of hypothecation /@64xrvIl=  
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副保||抵押品||付属担保物collateral security @<3kj R?j  
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担保书trust receipt||letter of indemnity S$=caZ?  
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承兑||认付acceptance TBZhL  
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单张承兑general acceptance WfHa  
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有条件承兑qualified acceptance 5me#/NqLHY  
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附条件认付conditional acceptance }USOWsLSt  
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部分认付partial acceptance   >)HKruSW.