[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。   #1%@R<`  
会计报表statement of account zdwQpB,+^  
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往来帐目account current &MpLm&  
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现在往来帐||存款额current accout fZ-"._9UyH  
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销货帐account sales (n kg  
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共同计算帐项joint account >l 0aME@-0  
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未决帐项outstanding account 9C \}bT  
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贷方帐项credit account||creditor account dlo`](5m  
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借方帐项debit account||debtor account O h e^{:  
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应付帐||应付未付帐account payable $@6q5Iz!&  
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应收帐||应收未收帐account receivable 2(!W 9#]  
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新交易||新帐new account IsT}T}p,t  
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未决帐||老帐old account JVg}XwR  
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现金帐cash account /QS Nv  
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流水帐running account I5j|\ /Ht  
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暂记帐||未定帐suspense account r+Sv(KS4i^  
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过期帐||延滞帐overdue account||pastdue account bfb9A+]3'  
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杂项帐户sundry account e2%mD.I  
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详细帐单||明细表detail account [fwk[qFa  
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呆帐bad account J10/pS  
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会计项目title of account Kl?C[  
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会计薄||帐薄account-book ?]*"S{Cqv  
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营业报告书||损益计算表account of budiness||business report @G>eCj  
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借贷细帐||交验帐account rendered .i;?8?  
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明细帐account stated $Ups9pQ  
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与…银行开立一户头to open an account with 6c>:h)?  
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与…银行建立交易to keep account with I~HA ad,k  
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继续记帐to keep account $E8}||d  
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与…有交易to have an account with l"h6e$dP  
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作成会计帐||有往来帐项to make out an account with M`9|8f,!a  
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清算||清理债务to make up an account t,A=B (W  
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清洁帐目||与…停止交易to close ones account with pFBK'NE  
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结帐to close an account $EdL^Q2KAy  
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清理未付款to ask an account||to demand an account 3<1x>e2nT  
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结清差额to balance the account with ssH[\i  
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清算to settle an account||to liquidate an account||to square an account xNRMI!yv   
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审查帐目||监查帐目to audit an account w xaMdA  
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检查帐目to examine an account ]{t!J^Xn  
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转入A的帐户to charge the amount to As account :N_DJ51
 
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以计帐方式付款to pay on account }{&;\^i  
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代理某人||为某人on ones account||on account of one o?IrDQ2gmh  
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为自己计算||独立帐目on ones own account j^hLn>  
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由某人收益并负风险on ones account and risk||for ones account and risk _~F 0i?  
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由某人负担for ones account||for account of one %E [HMq<H  
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按某人指示||列入某人帐户by order and for account of one )ac!@slb^7  
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列入5月份帐目for May account N\rL ~4/  
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编入某中帐项下to pass to the account of||to place to the account of *O_^C  
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寄出清算书to send in an account||to send in render an account T{yJL<  
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支票薄cheque book |y+_BZ5  
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支票陈票人cheque drawer "7jE&I  
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持票人cheque holder a(ml#-M  
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不记名支票cheque to bearer||bearer cheque @g]EY&Uzl  
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记名支票||认人支票cheque to order t*u#4I1  
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到期支票antedated cheque 1EWZA  
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未到期支票postdated cheque )}t't"  
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保付支票certified cheque YhqMTOw  
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未获兑现支票，退票returned cheque EbVva{;#$;  
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横线支票crossed cheque X8N9*vy  
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普通横线general crossing ;[(d=6{hc]  
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特别横线special crossing GNq f  
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空白支票blank cheque HEIg_6sb  
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失效支票，过期支票stale cheque i. (Af$  
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普通支票open cheque SgehOu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount vv{+p(~**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 T<?kH  
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支票换现金||兑现to cash a cheque *kg->J  
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清理票款to clear a cheque O=(F46 M  
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保证兑现to certify a cheque ,m5i(WL  
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填写支票数额to fill up a cheque C&MqH.K  
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支票上划线to cross a cheque X.k8w\~  
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开发支票to make out a cheque HbsNF~;  
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签发支票，开立支票to draw a cheque||to issue a cheque $5)#L$!,]  
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透支支票to overdraw a cheque dB0#EJaE  
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背书支票to endorse a cheque [Tp?u8$p`  
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请付票款||清付票款to pay a cheque||to honour a cheque O8A1200  
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支票退票to dishonour a cheque 0lg'QG>  
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拒付支票to refuse a cheque _uMG ?Sbx  
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拒付支票to stop payment of a cheque Y$v#>w_M  
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提示要求付款to present for payment K}re{y  
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见票即付持票人payable to bearer _.; PLq~0  
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支付指定人payable to order MLHCBRi  
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已过期||无效out of date||stale l%"DeRp,/  
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请给出票人R/D||refer to drawer ~iH a^i?2*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KMIe%2:b5  
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文字与数字不一致words and figures differ \{ EVRRXn  
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支票 hb3:,c(  
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时间已过account closed k
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时间已过effects not cleared JyE-
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停止付款payment stopped p"%D/-%Gu  
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支票毁损cheque mutilated rk1,LsZVS  
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汇款||寄钱to remit||to send money ,1mL=|na  
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寄票供取款||支票支付to send a cheque for payment V>QyiB  
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寄款人a remitter doL-G?8B  
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收款人a remittee vGv<WEE  
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国外汇票foreign Bill rlKR <4H  
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国内汇票inland Bill P'8RaO&d  
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跟单汇票documentary bill KUU{X~w  
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空头汇票accommodation bill /.e7#-+?  
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原始汇票original bill l-%]f]>  
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改写||换新票据renewed bill q{&c?l*2  
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即期汇票sight bill||bill on demand Cl&mz1Y;]1  
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…days after date||…days after date…日后付款 ra'/~^9  
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…months after date||…months after date…月后付款 }MOXJb @  
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见票后…日付款…days after sight||…days sight rE
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见票后…月付款…months after sight||…months sight m"~ddqSMT  
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同组票据set of bills t>"`rc g  
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单张汇票sola of exchange||sole of exchange #,z-Pj?O!  
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远期汇票usance bill||bill at usance Kuh3.1#o  
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长期汇票long bill O=bkq}  
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短期汇票short bill L[2N zwO  
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逾期汇票overdue bill 2 %fcDEG/  
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宽限日期days of grace k-jFT3b$  
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电汇telegraphic transfer （T.T） `5- ;'nX  
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邮汇postal order||postal note （Am.）||post office order||money order BTwc(oL  
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本票promissory note （P/N） ~/A2:}Cp=  
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押汇负责书||押汇保证书letter of hypothecation $s=` {vv  
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副保||抵押品||付属担保物collateral security }J
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担保书trust receipt||letter of indemnity i Ehc<  
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承兑||认付acceptance 8Y8bFWuc  
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单张承兑general acceptance qQ]fM$!  
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有条件承兑qualified acceptance r{?qvl!q  
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附条件认付conditional acceptance *VXx\&  
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部分认付partial acceptance   6@lZVM)E