[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。   &!HG.7AY  
会计报表statement of account 7|
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往来帐目account current +"~*L,ken0  
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现在往来帐||存款额current accout <DII%7q,6/  
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销货帐account sales AgUjC  
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共同计算帐项joint account t~!ag#3['.  
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未决帐项outstanding account *e<'|Kq  
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贷方帐项credit account||creditor account u9]M3>  
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借方帐项debit account||debtor account q 1u_ r  
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应付帐||应付未付帐account payable %O7?:#_  
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应收帐||应收未收帐account receivable PMvm4<
  
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新交易||新帐new account aghlYcPg  
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未决帐||老帐old account d/YQ6oKU  
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现金帐cash account `;m0GU68  
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流水帐running account t!>0^['g4  
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暂记帐||未定帐suspense account ax2#XSCO  
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过期帐||延滞帐overdue account||pastdue account =~dsIG  
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杂项帐户sundry account azTiY@/  
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详细帐单||明细表detail account 'sk M$jr  
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呆帐bad account Prv=f@  
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会计项目title of account `_J>R  
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会计薄||帐薄account-book T7M ];@q  
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营业报告书||损益计算表account of budiness||business report gLbTZM4i  
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借贷细帐||交验帐account rendered a1v?{vu\E  
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明细帐account stated }5QUIK~NA  
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与…银行开立一户头to open an account with \T;(k?28HN  

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与…银行建立交易to keep account with c>#3{}X|x%  
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继续记帐to keep account u4[rA2Bf8E  
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与…有交易to have an account with P0-K/_g  
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作成会计帐||有往来帐项to make out an account with :Z3]Dk;y  
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清算||清理债务to make up an account ban;HGGNG{  
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清洁帐目||与…停止交易to close ones account with :2;c@ uj  
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结帐to close an account AD"L
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清理未付款to ask an account||to demand an account s&-dLkis{u  
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结清差额to balance the account with 257q%"  
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清算to settle an account||to liquidate an account||to square an account xGK"`\V  
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审查帐目||监查帐目to audit an account WNiM&iU  
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检查帐目to examine an account bVds23q  
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转入A的帐户to charge the amount to As account /m+.5Qz9)@  
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以计帐方式付款to pay on account !F#^Peb  
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代理某人||为某人on ones account||on account of one 8|IlJiJ~v  
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为自己计算||独立帐目on ones own account e&F=w`F\  
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由某人收益并负风险on ones account and risk||for ones account and risk ^a;412  
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由某人负担for ones account||for account of one ?Yh
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按某人指示||列入某人帐户by order and for account of one )W3kBDD  
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列入5月份帐目for May account p!2t/X
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编入某中帐项下to pass to the account of||to place to the account of r[RO"Ej"  
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寄出清算书to send in an account||to send in render an account R ;3!?`  
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支票薄cheque book j'nrdr6n  
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支票陈票人cheque drawer (, 2U?p  
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持票人cheque holder h v/+  
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不记名支票cheque to bearer||bearer cheque rd4mAX6@  
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记名支票||认人支票cheque to order x_.}C %  
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到期支票antedated cheque gatxvR7H  
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未到期支票postdated cheque 3C(V<R?  
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保付支票certified cheque #tlhH\Pr[  
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未获兑现支票，退票returned cheque W3-g]#\?  
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横线支票crossed cheque yh"48@L'D  
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普通横线general crossing <%EjrjdvL+  
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特别横线special crossing T96M=?wh!  
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空白支票blank cheque E_j=v \  
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失效支票，过期支票stale cheque uEcK0>xp  
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普通支票open cheque i@hW" [A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |aMeh;X t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k#pNk7;MZ  
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支票换现金||兑现to cash a cheque u<K{=94!e  
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清理票款to clear a cheque $7'Kc
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保证兑现to certify a cheque X6k-a;  
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填写支票数额to fill up a cheque %r >Y)@$Vt  
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支票上划线to cross a cheque Z}s56{!.  
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开发支票to make out a cheque !;h`J:dN  
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签发支票，开立支票to draw a cheque||to issue a cheque ,%E
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透支支票to overdraw a cheque -/3D0`R  
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背书支票to endorse a cheque ERZWK  
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请付票款||清付票款to pay a cheque||to honour a cheque 6h3TU,$r  
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支票退票to dishonour a cheque u[~= a5:4  
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拒付支票to refuse a cheque CGY,I UG  
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拒付支票to stop payment of a cheque Egr'IbB  
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提示要求付款to present for payment 0FG|s#Ig  
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见票即付持票人payable to bearer c?XqSK`',Z  
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支付指定人payable to order C:$pAE(  
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已过期||无效out of date||stale fw+ VR.#2H  
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请给出票人R/D||refer to drawer *^t7?f[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  &j_:VP  
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文字与数字不一致words and figures differ QQIU5  
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支票 9&p;2/H  
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时间已过account closed 9HJA:k*k|  
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时间已过effects not cleared S+Vsy(  
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停止付款payment stopped 9}DF*np`G  
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支票毁损cheque mutilated YM EI J}  
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汇款||寄钱to remit||to send money SXI3y  
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寄票供取款||支票支付to send a cheque for payment <DjFMTCN  
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寄款人a remitter %: .{?FB_  
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收款人a remittee / NlT[@T  
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国外汇票foreign Bill G$"$k=[  
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国内汇票inland Bill u< ,c  
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跟单汇票documentary bill #+- /0{HT  
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空头汇票accommodation bill AGN5=K*D  
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原始汇票original bill fiq4|!^h  
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改写||换新票据renewed bill vNhi5EU  
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即期汇票sight bill||bill on demand eL-9fld/n  
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…days after date||…days after date…日后付款 E2s lpo  
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…months after date||…months after date…月后付款 cVt MCgx  
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见票后…日付款…days after sight||…days sight R7o3X,-iwn  
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见票后…月付款…months after sight||…months sight MqBA?7  
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同组票据set of bills ?v-( :OF  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance s4@dEK8W  
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长期汇票long bill =/Ob kV Yf  
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短期汇票short bill g]IRv(gDh  
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逾期汇票overdue bill nyyKA_#:5  
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宽限日期days of grace poZ04Uxo>  
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电汇telegraphic transfer （T.T） <l/QS3M  
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邮汇postal order||postal note （Am.）||post office order||money order Zl5cHejM  
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本票promissory note （P/N） .+|HJ (  
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押汇负责书||押汇保证书letter of hypothecation ;D}8acQ  
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副保||抵押品||付属担保物collateral security E8_j?X1  
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担保书trust receipt||letter of indemnity sw<mmayN  
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承兑||认付acceptance 5Lmhip  
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单张承兑general acceptance n}KF)W=  
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有条件承兑qualified acceptance Un[olp  
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附条件认付conditional acceptance MIV<"A  
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部分认付partial acceptance   0\qLuF[)