[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。   U$,-F**  
会计报表statement of account VT ikLuH  
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往来帐目account current EBQ,Ypv  
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现在往来帐||存款额current accout oS>VN<  
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销货帐account sales  Mo'6<"x  
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共同计算帐项joint account G/ sRiwL  
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未决帐项outstanding account uKA-<nM._c  
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贷方帐项credit account||creditor account 6Pp3*O`/V  
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借方帐项debit account||debtor account ;$.^  
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应付帐||应付未付帐account payable qV{iUtYt  
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应收帐||应收未收帐account receivable f7_V ]  
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新交易||新帐new account Zjkg"  
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未决帐||老帐old account % `\}#  
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现金帐cash account Oh=
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流水帐running account dbG902dR  
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暂记帐||未定帐suspense account 3D-VePM=`  
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过期帐||延滞帐overdue account||pastdue account #z#`EBXV$6  
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杂项帐户sundry account 6f*Q
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详细帐单||明细表detail account G`r/ tesW  
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呆帐bad account ~.$ca.Gf  
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会计项目title of account mEe JK3D[  
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会计薄||帐薄account-book UGJ# "9  
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营业报告书||损益计算表account of budiness||business report |>P`Gl]E  
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借贷细帐||交验帐account rendered ZKa.MBde  
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明细帐account stated fu95-)M  
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与…银行开立一户头to open an account with dF%sD|<)  
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与…银行建立交易to keep account with +;Jb
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继续记帐to keep account @^$Xy<x  
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与…有交易to have an account with 8*^Q#;^~99  
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作成会计帐||有往来帐项to make out an account with {g *kr1JM  
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清算||清理债务to make up an account Y.qlY3iBp  
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清洁帐目||与…停止交易to close ones account with $gN1&K  
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结帐to close an account K
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清理未付款to ask an account||to demand an account 
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结清差额to balance the account with t>h<XPJi  
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清算to settle an account||to liquidate an account||to square an account Oc;0*v[I  
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account xQa[bvW  
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转入A的帐户to charge the amount to As account 93yJAao9  
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以计帐方式付款to pay on account ]BU ,*YaB  
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代理某人||为某人on ones account||on account of one W?!(/`J]  
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为自己计算||独立帐目on ones own account FfN==2:b  
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由某人收益并负风险on ones account and risk||for ones account and risk B3
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由某人负担for ones account||for account of one J[;c}  
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按某人指示||列入某人帐户by order and for account of one Y4}!9x  
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列入5月份帐目for May account Mi9
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编入某中帐项下to pass to the account of||to place to the account of qr$=oCqa  
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寄出清算书to send in an account||to send in render an account U;:>vi3p  
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支票薄cheque book \szx.IZT  
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支票陈票人cheque drawer g1JD8~ a  
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持票人cheque holder $:s1x\ol  

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不记名支票cheque to bearer||bearer cheque y. @7aT5  
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记名支票||认人支票cheque to order W Z'8{XY8  
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到期支票antedated cheque ,Ww)>O+  
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未到期支票postdated cheque 4Z"DF)+}  
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保付支票certified cheque G/J5aj[  
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未获兑现支票，退票returned cheque )t9<cJ=  
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横线支票crossed cheque {3 lsDU4  
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普通横线general crossing thDQ44<#)  
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特别横线special crossing m{x[q  
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空白支票blank cheque TDs=VTd@Z  
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失效支票，过期支票stale cheque B BbGq8p  
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普通支票open cheque 8{#WF#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a$yAF4HR
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G|Rsj{2'  
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支票换现金||兑现to cash a cheque 9Bvi2 3  
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清理票款to clear a cheque >!848J  
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保证兑现to certify a cheque 1fm4:xHH  
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填写支票数额to fill up a cheque c.dk4v%Y5  
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支票上划线to cross a cheque `-fWN
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开发支票to make out a cheque @W6:JO  
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签发支票，开立支票to draw a cheque||to issue a cheque |eykb?j`  
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透支支票to overdraw a cheque ve($l"T  
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背书支票to endorse a cheque VzfaUAIZl  
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请付票款||清付票款to pay a cheque||to honour a cheque kvcDa+#  
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支票退票to dishonour a cheque g)$/'RB  
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拒付支票to refuse a cheque /T_{k.  
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拒付支票to stop payment of a cheque QN47+)cVt"  
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提示要求付款to present for payment "DaE(S&
 
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见票即付持票人payable to bearer H9;0$Y(e-  
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支付指定人payable to order IiU\}<O  
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已过期||无效out of date||stale "@z X{^:  
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请给出票人R/D||refer to drawer =6Fpixq>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R + ~b@  
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文字与数字不一致words and figures differ OZc4 -5  
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支票 &(7=NAQsE  
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时间已过account closed i0:1+^3^U  
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时间已过effects not cleared e2e!"kEF  
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停止付款payment stopped ?K+q~DzNSD  
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支票毁损cheque mutilated Ngj&1Ta&[  
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汇款||寄钱to remit||to send money T|8:_4/l  
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寄票供取款||支票支付to send a cheque for payment X%)~i[_DV  
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寄款人a remitter [GPCd@  
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收款人a remittee #i.,+Q  
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国外汇票foreign Bill {G0=A~  
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国内汇票inland Bill ?2l`%l5(  
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跟单汇票documentary bill d)S`.Q  
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空头汇票accommodation bill mogmr  
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原始汇票original bill
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改写||换新票据renewed bill e@qH!.g)  
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即期汇票sight bill||bill on demand S :8  
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…days after date||…days after date…日后付款 PcEE`.  
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…months after date||…months after date…月后付款 !b7"K|  
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见票后…日付款…days after sight||…days sight g\fj6  

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见票后…月付款…months after sight||…months sight 3r,~-6  
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同组票据set of bills fd)8lK[KJ"  
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单张汇票sola of exchange||sole of exchange uMcI'=  
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远期汇票usance bill||bill at usance 4$Ai!a  
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长期汇票long bill 7P{= Pv+  
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短期汇票short bill tV++QC7@L  
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逾期汇票overdue bill Oc)n,D)0  
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宽限日期days of grace {\$S585  
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电汇telegraphic transfer （T.T） voZaJ2ho/O  
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邮汇postal order||postal note （Am.）||post office order||money order !{&r|6  
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本票promissory note （P/N） UN?tn}`!  
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押汇负责书||押汇保证书letter of hypothecation &OU.BR>  
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副保||抵押品||付属担保物collateral security L`t786 (M  
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担保书trust receipt||letter of indemnity ca
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承兑||认付acceptance 9^Xndo]y  
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单张承兑general acceptance W@}@5,}f>  
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有条件承兑qualified acceptance pll5m7[  
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附条件认付conditional acceptance .Z7tE?  
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部分认付partial acceptance   [?z;'O}y