[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。   cYWy\+  
会计报表statement of account !k= 0X\5L  
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往来帐目account current @U /3iDB\  
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现在往来帐||存款额current accout .xLF}{u  
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销货帐account sales Oa\`;  
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共同计算帐项joint account 3?*M{Y|  
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未决帐项outstanding account FfYd+]+?  
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贷方帐项credit account||creditor account da00p-U  
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借方帐项debit account||debtor account ` Y{>2UFX  
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应付帐||应付未付帐account payable @@%i(>4Z  
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应收帐||应收未收帐account receivable z29qARiX  
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新交易||新帐new account >:F,-cx<  
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未决帐||老帐old account 4AY _#f5u  
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现金帐cash account [ME}Cv`?<E  
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流水帐running account `y\*m]:  
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暂记帐||未定帐suspense account .MDYGWKt  
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过期帐||延滞帐overdue account||pastdue account <,jAk
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杂项帐户sundry account BJ~ivT <  
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详细帐单||明细表detail account y L*LJ  
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呆帐bad account %$Aqbd  
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会计项目title of account ]Z_$'?f  
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会计薄||帐薄account-book 9oEpPL5  
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营业报告书||损益计算表account of budiness||business report QV0M/k<'  
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借贷细帐||交验帐account rendered Rfht\{N 7  
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明细帐account stated /9pbnzn  
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与…银行开立一户头to open an account with )S2iIi;Bq  

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与…银行建立交易to keep account with UeA2c_ 5  
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继续记帐to keep account >b>gr OX  
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与…有交易to have an account with =UNT.]  
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作成会计帐||有往来帐项to make out an account with 9 ZGV%Tw  
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清算||清理债务to make up an account -2 xE#r  
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清洁帐目||与…停止交易to close ones account with 4gOgWBv  
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结帐to close an account s@~/x5jwCs  
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清理未付款to ask an account||to demand an account B\[-fq  
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结清差额to balance the account with F;kvH  
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清算to settle an account||to liquidate an account||to square an account TwFb%YM  
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审查帐目||监查帐目to audit an account v[&'k\  
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检查帐目to examine an account 4RQ5(YTTuR  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account S$O,] @)  
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代理某人||为某人on ones account||on account of one doD>m?rig3  
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为自己计算||独立帐目on ones own account uvB1VV4  
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由某人收益并负风险on ones account and risk||for ones account and risk A*'V+(  
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由某人负担for ones account||for account of one \L[i9m|e  
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按某人指示||列入某人帐户by order and for account of one Uix{"  
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列入5月份帐目for May account  Q2\  
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编入某中帐项下to pass to the account of||to place to the account of OD+5q(!"a  
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寄出清算书to send in an account||to send in render an account #WufZ18#  
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支票薄cheque book JSW&rn  
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支票陈票人cheque drawer n33kb /q*  
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持票人cheque holder /iC_!nu  
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不记名支票cheque to bearer||bearer cheque h%1Y6$  
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记名支票||认人支票cheque to order 1K[(ou'rl  
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到期支票antedated cheque 6P+DnS[]  
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未到期支票postdated cheque knSuzq%
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保付支票certified cheque og-]tEWA1  
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未获兑现支票，退票returned cheque E1W:hGI  
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横线支票crossed cheque u(hC^T1  
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普通横线general crossing Dl\d_:+  
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特别横线special crossing 3bts7<K=  
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空白支票blank cheque `a'`$'j  
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失效支票，过期支票stale cheque $8@+j[>  
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普通支票open cheque hVZo"XUb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TkT-$=i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,D8&
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支票换现金||兑现to cash a cheque pz @km  
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清理票款to clear a cheque 4 P f+]R  
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保证兑现to certify a cheque %y KKUZ~  
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填写支票数额to fill up a cheque HSC6;~U  
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支票上划线to cross a cheque u]SZ{[e  
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开发支票to make out a cheque S!<"Swf:  
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签发支票，开立支票to draw a cheque||to issue a cheque }Wqtip:L  
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透支支票to overdraw a cheque y%FYXwR{  
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背书支票to endorse a cheque A^t"MYX@  
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请付票款||清付票款to pay a cheque||to honour a cheque y%JF8R;n  
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支票退票to dishonour a cheque k~& o  
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拒付支票to refuse a cheque NWeV>;lh9  
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拒付支票to stop payment of a cheque O0->sR  
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提示要求付款to present for payment g~ eJ YS,  
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见票即付持票人payable to bearer /@6E3lhS  
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支付指定人payable to order K3j_C`Se  
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已过期||无效out of date||stale Og_2k ~  
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请给出票人R/D||refer to drawer ,w,ENU0~f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :(5]Z^  
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文字与数字不一致words and figures differ 67Af} >Q  
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支票 o[5=S, '  
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时间已过account closed M="WUe_  
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时间已过effects not cleared oo$WD6eCR  
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停止付款payment stopped S*2L4Uj`|  
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支票毁损cheque mutilated Cn6n4, 0  
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汇款||寄钱to remit||to send money }Uq
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寄票供取款||支票支付to send a cheque for payment tLoD"/z  
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寄款人a remitter xi1N? pP  
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收款人a remittee :>er^\  
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国外汇票foreign Bill Ei?9M
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国内汇票inland Bill o,''f_tRQ|  
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跟单汇票documentary bill +k(3+b$S-  
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空头汇票accommodation bill s?Qb{  
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原始汇票original bill @<w9fzi  
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改写||换新票据renewed bill NV:XPw/  
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即期汇票sight bill||bill on demand DneSzqO"o  
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…days after date||…days after date…日后付款 `@.s!L(V  
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…months after date||…months after date…月后付款 UG?C=Tf  
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见票后…日付款…days after sight||…days sight Q3O .<9S  
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见票后…月付款…months after sight||…months sight .5CELtR  
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同组票据set of bills Yg,WdVI&@  
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单张汇票sola of exchange||sole of exchange -Tkd@  
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远期汇票usance bill||bill at usance dQ|Ht[s=  
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长期汇票long bill
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短期汇票short bill @#Uiy5N  
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逾期汇票overdue bill `"":  
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宽限日期days of grace rZQHB[^3  
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电汇telegraphic transfer （T.T） '"\Mjz)/  
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邮汇postal order||postal note （Am.）||post office order||money order )mVYqlU"  
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本票promissory note （P/N） @wJa33QT  
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押汇负责书||押汇保证书letter of hypothecation QO1Gq9  
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副保||抵押品||付属担保物collateral security b=\3N3OX  
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担保书trust receipt||letter of indemnity ,8?*U]}  
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承兑||认付acceptance CGl+!t{  
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单张承兑general acceptance ?|yJ#j
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有条件承兑qualified acceptance IQY#EyTb  
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附条件认付conditional acceptance 4HmRsOl  
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部分认付partial acceptance   1&nrZG9