[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。   r &<sSE;5  
会计报表statement of account VM 3~W  
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往来帐目account current 3ZZ"mlk*  
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现在往来帐||存款额current accout >5rb4  
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销货帐account sales f,Z*o  
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共同计算帐项joint account kj$Ks2!W  
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未决帐项outstanding account ?X'm>R. @  
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贷方帐项credit account||creditor account 5G >{*K/  
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借方帐项debit account||debtor account PV[Bqt  
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应付帐||应付未付帐account payable FX"j8i/N  
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应收帐||应收未收帐account receivable I&m C  
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新交易||新帐new account F(!9;O5J]  
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未决帐||老帐old account 0Yzm\"Ggv  
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现金帐cash account 2LO8SJ#  
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流水帐running account DlMT<ld  
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暂记帐||未定帐suspense account K:<j=j@51  
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过期帐||延滞帐overdue account||pastdue account IBT1If3  
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杂项帐户sundry account :637MD>5lO  
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详细帐单||明细表detail account NFsCq_f  
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呆帐bad account uht>@ WSg|  
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会计项目title of account 0xEr`]]U  
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会计薄||帐薄account-book u3G.xlHH[  
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营业报告书||损益计算表account of budiness||business report N 4!18{/2  
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借贷细帐||交验帐account rendered l^cz&k=+  
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明细帐account stated \z8j6 h  
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与…银行开立一户头to open an account with G'<Ie@$6l  
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与…银行建立交易to keep account with _qf$dGqc  
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继续记帐to keep account !q[r_wL  
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与…有交易to have an account with NtDxwzj  
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作成会计帐||有往来帐项to make out an account with *v:o`{vM[  
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清算||清理债务to make up an account *G"}m/j-  
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清洁帐目||与…停止交易to close ones account with VD90JU]X<  
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结帐to close an account \GdsQAF"  
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清理未付款to ask an account||to demand an account U}<'[o V  
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结清差额to balance the account with ,CP&o  
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清算to settle an account||to liquidate an account||to square an account @^t1SP p  
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审查帐目||监查帐目to audit an account 'R nvQ""  
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检查帐目to examine an account IQyw>_~]  
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转入A的帐户to charge the amount to As account T1A/>\Ns  
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以计帐方式付款to pay on account n yx(0  
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代理某人||为某人on ones account||on account of one h9cx~/7,_)  
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为自己计算||独立帐目on ones own account 7,2#0Z`ge  
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由某人收益并负风险on ones account and risk||for ones account and risk <(x!P=NM-  
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由某人负担for ones account||for account of one x-HR[{C  
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按某人指示||列入某人帐户by order and for account of one wyUfmk_}  
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列入5月份帐目for May account 'ExTnv ~  
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编入某中帐项下to pass to the account of||to place to the account of M<3m/l%`Y  
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寄出清算书to send in an account||to send in render an account rB-}<22.  
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支票薄cheque book  2D"\Ox  
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支票陈票人cheque drawer RRJ
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持票人cheque holder =d1R9O  
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不记名支票cheque to bearer||bearer cheque @+^5ze\  
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记名支票||认人支票cheque to order Xd@x(T~'X  
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到期支票antedated cheque >Wr  
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未到期支票postdated cheque XCku[?Ix  
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保付支票certified cheque /b~|(g3
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未获兑现支票，退票returned cheque parc\]M  
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横线支票crossed cheque U0t~H{-H  
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普通横线general crossing SSG}'W!z  
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特别横线special crossing \IG"Te  
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空白支票blank cheque pX/,s#dY>  
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失效支票，过期支票stale cheque `VxfAV?}  
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普通支票open cheque _LUTIqlvi  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yxU??#v|g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque 8=h$6=1S  
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清理票款to clear a cheque !@<>S>uGG  
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保证兑现to certify a cheque 0G.y_<=  
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填写支票数额to fill up a cheque ^Q\O8f[u  
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支票上划线to cross a cheque jGtoc,\X
 
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开发支票to make out a cheque +'NiuN  
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签发支票，开立支票to draw a cheque||to issue a cheque {|jG_  
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透支支票to overdraw a cheque DfCo=  
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背书支票to endorse a cheque ms%Ot:uA  
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请付票款||清付票款to pay a cheque||to honour a cheque l|[8'*]r!  
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支票退票to dishonour a cheque %0PZZl5b  
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拒付支票to refuse a cheque BW>f@;egg  
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拒付支票to stop payment of a cheque I499Rrw#E  
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提示要求付款to present for payment NC; 4  
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见票即付持票人payable to bearer a; Ihv#q  
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支付指定人payable to order XV2f|8d>  
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已过期||无效out of date||stale B 0%kq7>g
 
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请给出票人R/D||refer to drawer &Jj^)GBU  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vm+EzmO,!  
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文字与数字不一致words and figures differ 3\FiQ/?  
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支票 +fzZ\  
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时间已过account closed >P
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时间已过effects not cleared +D1;_D U  
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停止付款payment stopped |mrAvm}  
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支票毁损cheque mutilated G:'-|h  
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汇款||寄钱to remit||to send money x&)
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寄票供取款||支票支付to send a cheque for payment z;'"c3qG8  
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寄款人a remitter vC\]7]mC  
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收款人a remittee f?[y-  
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国外汇票foreign Bill )y.J2_lI8  
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国内汇票inland Bill \8Fe56  
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跟单汇票documentary bill D4n~2]  
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空头汇票accommodation bill $CHri|  
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原始汇票original bill GRO[&;d`  
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改写||换新票据renewed bill gGe `w  
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即期汇票sight bill||bill on demand WZ@nuK.39T  
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…days after date||…days after date…日后付款 GJ ZT ~  
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…months after date||…months after date…月后付款 ?J6J#{LRd  
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见票后…日付款…days after sight||…days sight l>7`D3  
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见票后…月付款…months after sight||…months sight ~F+{P4%`<  
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同组票据set of bills =d.Z:L9d  
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单张汇票sola of exchange||sole of exchange #l+U(zH:JG  
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远期汇票usance bill||bill at usance u! x9O8y  
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长期汇票long bill [- a2<E  
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短期汇票short bill xCEEv5(5  
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逾期汇票overdue bill SZzS$6 t  
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宽限日期days of grace ^j0Mu.+_  
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电汇telegraphic transfer （T.T） nz3j";d  
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邮汇postal order||postal note （Am.）||post office order||money order A{bt
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本票promissory note （P/N） q?nXhUD  

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押汇负责书||押汇保证书letter of hypothecation \3-XXq  
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副保||抵押品||付属担保物collateral security (CJiCtAsl`  
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担保书trust receipt||letter of indemnity mSp-  
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承兑||认付acceptance Z3g6?2w6  
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单张承兑general acceptance gbsRf&4h  
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有条件承兑qualified acceptance Nwr.mtvh  
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附条件认付conditional acceptance an_qE}P  
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部分认付partial acceptance   x|d Xa0=N_