[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。   pq&c]8H  
会计报表statement of account O46/[{p+8  
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往来帐目account current K/,lw~>  
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现在往来帐||存款额current accout v:0i5h&M  
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销货帐account sales ZF/KV\Ag)  
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共同计算帐项joint account {LeEnh-  
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未决帐项outstanding account >?'FH +2K  
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贷方帐项credit account||creditor account 31C]TdJ  
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借方帐项debit account||debtor account %ze1ZWO{  
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应付帐||应付未付帐account payable t_
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应收帐||应收未收帐account receivable J4g;~#_19  
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新交易||新帐new account >nDnb4 'C  
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未决帐||老帐old account wjJ1Psnx  
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现金帐cash account c1J)yv1y  
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流水帐running account |q2lTbJ  
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暂记帐||未定帐suspense account L"I] mQvd  
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过期帐||延滞帐overdue account||pastdue account mN 6`8 [  
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杂项帐户sundry account 5 ]l7Z35  
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详细帐单||明细表detail account 5I1J)K;  
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呆帐bad account }~r6>7I  
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会计项目title of account t} i97;  
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会计薄||帐薄account-book YG~ o  
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营业报告书||损益计算表account of budiness||business report J%:/<uCmZ  
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借贷细帐||交验帐account rendered  *;e@t4  
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明细帐account stated
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与…银行开立一户头to open an account with j8Q5d`  
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与…银行建立交易to keep account with W0MnGzZ  
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继续记帐to keep account s"' ,370  
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与…有交易to have an account with xR|eyeR  
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作成会计帐||有往来帐项to make out an account with {LT4u]#  
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清算||清理债务to make up an account qTTn51  
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清洁帐目||与…停止交易to close ones account with Xvu)  
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结帐to close an account A3"1D  
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清理未付款to ask an account||to demand an account :_^0'ULP  
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结清差额to balance the account with P(pd0,%i;a  
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清算to settle an account||to liquidate an account||to square an account ?-8y4 Ex  
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审查帐目||监查帐目to audit an account |7QVMFZ  
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检查帐目to examine an account ZI58XS+  
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转入A的帐户to charge the amount to As account wTTTrk  
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以计帐方式付款to pay on account "JzfL(yt  
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代理某人||为某人on ones account||on account of one u}Ei_ O<z  
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为自己计算||独立帐目on ones own account >"cr-LB  
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由某人收益并负风险on ones account and risk||for ones account and risk gI)w^7Gi  
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由某人负担for ones account||for account of one A#Xj]^-*  
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按某人指示||列入某人帐户by order and for account of one ,3:QB_  
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列入5月份帐目for May account R]CZw;zS_  
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编入某中帐项下to pass to the account of||to place to the account of U+4HG  
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寄出清算书to send in an account||to send in render an account Dp!;7e s|  
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支票薄cheque book e@[9C(5E"  
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支票陈票人cheque drawer NeY"6!;k  
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持票人cheque holder lNHNL a>W  
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不记名支票cheque to bearer||bearer cheque  DX|uHbGg  
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记名支票||认人支票cheque to order m6-76ma,hi  
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到期支票antedated cheque 60'6/3  
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未到期支票postdated cheque _ ~|Q4AJ  
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保付支票certified cheque M ]1;  
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未获兑现支票，退票returned cheque 97!H`|u <  
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横线支票crossed cheque Oohq9f#!  
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普通横线general crossing ><X $#  
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特别横线special crossing %w$mSG  
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空白支票blank cheque hl**zF  
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失效支票，过期支票stale cheque ^Wm*-4  
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普通支票open cheque BR3wX4i\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JDKLKHOMZ  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BtzYA"  
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支票换现金||兑现to cash a cheque AC'lS >7s  
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清理票款to clear a cheque i\ "{#  
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保证兑现to certify a cheque M|H2kvl  
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填写支票数额to fill up a cheque 3Soy3Xp  
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支票上划线to cross a cheque HD H  
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开发支票to make out a cheque e,"FnW  
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签发支票，开立支票to draw a cheque||to issue a cheque ?M~  k$  
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透支支票to overdraw a cheque # M>wH`Q#  
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背书支票to endorse a cheque (kY@7)d'e  
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请付票款||清付票款to pay a cheque||to honour a cheque x 'mF&^  
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支票退票to dishonour a cheque mrqaM2,(I  
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拒付支票to refuse a cheque #N9d$[R*  
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拒付支票to stop payment of a cheque d"GDZ[6  
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提示要求付款to present for payment _Jy,yMQ^[_  
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见票即付持票人payable to bearer u(Rk'7k  
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支付指定人payable to order #g{Mne  
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已过期||无效out of date||stale JhH`uA&  
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请给出票人R/D||refer to drawer Gk 6fO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ 0e\y~#-  
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支票 B% mtp;) P  
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时间已过account closed <p/MyqZf  

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时间已过effects not cleared {(!)P  
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停止付款payment stopped #4N >d~  
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支票毁损cheque mutilated Rf?%Tv
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汇款||寄钱to remit||to send money p7$3`t6u  
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寄票供取款||支票支付to send a cheque for payment Vf$1Sjw  
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寄款人a remitter 0R*}QXph  
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收款人a remittee A(NEWO  
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国外汇票foreign Bill 9>I
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国内汇票inland Bill y+
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跟单汇票documentary bill =uS8>.Qj  
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空头汇票accommodation bill Gy$o7|PA"{  
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原始汇票original bill Wz5d|b  
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改写||换新票据renewed bill 9z5z  
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即期汇票sight bill||bill on demand '&+Z,  
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…days after date||…days after date…日后付款 3EAX]   
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…months after date||…months after date…月后付款 N%:D8\qx  
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见票后…日付款…days after sight||…days sight 5QNBB|X@  
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见票后…月付款…months after sight||…months sight 4D0(Fl  
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同组票据set of bills oVAOGHE  
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单张汇票sola of exchange||sole of exchange 3~#ZE;>#  
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远期汇票usance bill||bill at usance hn*}5!^  
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长期汇票long bill ,%& LG],6  
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短期汇票short bill Z:W')Nd(  
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逾期汇票overdue bill ;))[P_$zB  
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宽限日期days of grace Q%_!xQP`  
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电汇telegraphic transfer （T.T） !8H!Fj`|j  
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邮汇postal order||postal note （Am.）||post office order||money order R]V~IDs   
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本票promissory note （P/N） bqf]$}/8k  
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押汇负责书||押汇保证书letter of hypothecation k}+MvGq  
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副保||抵押品||付属担保物collateral security .j+2x[`l  
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担保书trust receipt||letter of indemnity Y'+F0IZ+  
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承兑||认付acceptance c DEe?WS  
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单张承兑general acceptance hCOy\[2$  
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有条件承兑qualified acceptance |n-a\  
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附条件认付conditional acceptance '6Z/-V4k  
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部分认付partial acceptance   rwV u?W