[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。   p_JWklg^  
会计报表statement of account L5|g\Y`  
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往来帐目account current v7 #|%  
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现在往来帐||存款额current accout Nx*1m BC  
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销货帐account sales B~&}Mv  
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共同计算帐项joint account 4Xt`L"f  
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未决帐项outstanding account $T7 qd  
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贷方帐项credit account||creditor account F:Ps>  
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借方帐项debit account||debtor account `GCK%evLG  
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应付帐||应付未付帐account payable dI
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应收帐||应收未收帐account receivable a+a6P5kJ  
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新交易||新帐new account w8J8III\~  
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未决帐||老帐old account mieyL9*n7  
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现金帐cash account DVKb`KJ"  
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流水帐running account bz~aj}"`  
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暂记帐||未定帐suspense account 7^LCP*  
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过期帐||延滞帐overdue account||pastdue account yaWY>sB  
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杂项帐户sundry account %f1IV(3Qc  
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详细帐单||明细表detail account LEOa=(mN\  
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呆帐bad account &?Q^i">cZ  
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会计项目title of account 8c_X`0jy  
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会计薄||帐薄account-book Ht\2 IP  
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营业报告书||损益计算表account of budiness||business report BGwD{6`U  
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借贷细帐||交验帐account rendered op9vz[o#4  
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明细帐account stated !IO\g"y~|%  
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与…银行开立一户头to open an account with HX}B#T  
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与…银行建立交易to keep account with 'd&d"E[  
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继续记帐to keep account [[6"qq  
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与…有交易to have an account with _;Xlw{FN^  
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作成会计帐||有往来帐项to make out an account with Jvsy 6R  
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清算||清理债务to make up an account wCR! bZ w  
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清洁帐目||与…停止交易to close ones account with <HN+pi  
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结帐to close an account GIcq|Pe  
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清理未付款to ask an account||to demand an account N|2d9E  
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结清差额to balance the account with kc P ZIP:  
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清算to settle an account||to liquidate an account||to square an account (@xC-
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审查帐目||监查帐目to audit an account 0=6mb]VUi=  
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检查帐目to examine an account |gP)lR  
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转入A的帐户to charge the amount to As account *~U.36  
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以计帐方式付款to pay on account NcF>}f,}\  
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代理某人||为某人on ones account||on account of one yGt[Qvx#  
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为自己计算||独立帐目on ones own account ejkUNCKQt  
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由某人收益并负风险on ones account and risk||for ones account and risk T3 ie-G@<  
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由某人负担for ones account||for account of one y|MhV/P04  
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按某人指示||列入某人帐户by order and for account of one 6*S /frE  
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列入5月份帐目for May account NwYQ6VEA  
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编入某中帐项下to pass to the account of||to place to the account of oowof
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寄出清算书to send in an account||to send in render an account (9aOET>GG  
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支票薄cheque book V(ww F  
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支票陈票人cheque drawer =GP L>a&  
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持票人cheque holder A#I&&qZ  
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不记名支票cheque to bearer||bearer cheque 0H +nVR  
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记名支票||认人支票cheque to order dT7fyn  
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到期支票antedated cheque Z D"*fr  
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未到期支票postdated cheque RZpjr !R  
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保付支票certified cheque 85|u;Fxf  
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未获兑现支票，退票returned cheque F)eP55C6  
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横线支票crossed cheque lAA6tlc#C  
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普通横线general crossing %|JL=E}%|  
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特别横线special crossing N|)e {|k  
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空白支票blank cheque fYZd:3VdC  
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失效支票，过期支票stale cheque G1zP^ogk  
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普通支票open cheque [\Aws^fD_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount D2o|.e<r  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Um`KmM3  
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支票换现金||兑现to cash a cheque 1v3  
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清理票款to clear a cheque }7fzEo`g  
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保证兑现to certify a cheque l% %cU"  
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填写支票数额to fill up a cheque wc}x [cS  
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支票上划线to cross a cheque <A\g*ld  
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开发支票to make out a cheque .rDao]K  
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签发支票，开立支票to draw a cheque||to issue a cheque D[YdPg@-  
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透支支票to overdraw a cheque lKRp9is
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背书支票to endorse a cheque ]@}@G[e#[  
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请付票款||清付票款to pay a cheque||to honour a cheque HE2t0sAYX  
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支票退票to dishonour a cheque 9*?YES'6  
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拒付支票to refuse a cheque "MOmJYH  
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拒付支票to stop payment of a cheque <S@2%%W  
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提示要求付款to present for payment qMBEJ<o  
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见票即付持票人payable to bearer Oo %%f+  
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支付指定人payable to order V}G;oz&>)  
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已过期||无效out of date||stale .-p?skm=a  
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请给出票人R/D||refer to drawer VDv>I 2%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C5#$NV99p  
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文字与数字不一致words and figures differ 2wZyUB;  
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支票 }nNCgH  
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时间已过account closed "1$hfs  
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时间已过effects not cleared  jQ?6I1o  
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停止付款payment stopped 'd=B{7k@  
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支票毁损cheque mutilated Ja#ti y  
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汇款||寄钱to remit||to send money o%=OBTh_  
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寄票供取款||支票支付to send a cheque for payment 2p|[yZ  
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寄款人a remitter 8!{F6DG  
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收款人a remittee Z-,'M tD  
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国外汇票foreign Bill Fv"jKZPgzz  
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国内汇票inland Bill 7Z+4F=2ff  
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跟单汇票documentary bill 0]3#3TH  
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空头汇票accommodation bill 8QN#PaY  
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原始汇票original bill -W5ml @  
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改写||换新票据renewed bill *uq;O*s  
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即期汇票sight bill||bill on demand Q$NT>d6Q  
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…days after date||…days after date…日后付款 `czL$tN<P  
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…months after date||…months after date…月后付款 _{fh/{b1  
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见票后…日付款…days after sight||…days sight _<`j?$P  
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见票后…月付款…months after sight||…months sight 38Q>x  
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同组票据set of bills 9%i|_c}  
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单张汇票sola of exchange||sole of exchange D\}A{I92F4  


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远期汇票usance bill||bill at usance .""?k[
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长期汇票long bill K'6dlwn).  
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短期汇票short bill 8[zux4<m  
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逾期汇票overdue bill ' P1I-ue
 
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宽限日期days of grace 'jr\F2  
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电汇telegraphic transfer （T.T） #GTR}|Aga  
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邮汇postal order||postal note （Am.）||post office order||money order P;.j5P^j`  
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本票promissory note （P/N） #H0-Fwo  
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押汇负责书||押汇保证书letter of hypothecation 
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副保||抵押品||付属担保物collateral security d`}t!]Gg  
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担保书trust receipt||letter of indemnity 8>\tD  
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承兑||认付acceptance y'$Re  
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单张承兑general acceptance ZNHlq5  
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有条件承兑qualified acceptance C2X$bX"  
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附条件认付conditional acceptance IBT1If3  
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部分认付partial acceptance   fTq/9=Rq4