[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。   >DPB!XA3  
会计报表statement of account ho>k$s?  
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往来帐目account current _-5,zPR  
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现在往来帐||存款额current accout 5=e@d:Sz  
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销货帐account sales ",{ibh)g$`  
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共同计算帐项joint account >a3p >2  

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未决帐项outstanding account @y31NH(  
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贷方帐项credit account||creditor account R0oKbs{  
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借方帐项debit account||debtor account <, 3ROo76  
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应付帐||应付未付帐account payable w>b-} t  
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应收帐||应收未收帐account receivable lDmtQk-SN  
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新交易||新帐new account vf4{$Oag  
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未决帐||老帐old account KR"M/#  
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现金帐cash account 6ksAc%|5  
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流水帐running account @* il3h,  
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暂记帐||未定帐suspense account ={?vAb:  
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过期帐||延滞帐overdue account||pastdue account +y 87~]]  
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杂项帐户sundry account >R/$1e1Y  
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详细帐单||明细表detail account ASPy  
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呆帐bad account G| 8%qd  
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会计项目title of account  'Pvm8t  
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会计薄||帐薄account-book f
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营业报告书||损益计算表account of budiness||business report Jw~( G9G  
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借贷细帐||交验帐account rendered 22(*J<  
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明细帐account stated 6a}"6d/sTL  
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与…银行开立一户头to open an account with G1 o70  
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与…银行建立交易to keep account with avp;*G}  
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继续记帐to keep account _B2V "p  
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与…有交易to have an account with B@Nt`ky0*  
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作成会计帐||有往来帐项to make out an account with cD1o"bq  
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清算||清理债务to make up an account 6`\]derSon  
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清洁帐目||与…停止交易to close ones account with (kTXP_  
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结帐to close an account T)7TyE|"2g  
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清理未付款to ask an account||to demand an account ;@ WV-bLe  
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结清差额to balance the account with `29TY&p+"  
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清算to settle an account||to liquidate an account||to square an account Q"a2.9
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审查帐目||监查帐目to audit an account 4lc)&  
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检查帐目to examine an account .BTx&AqU  
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转入A的帐户to charge the amount to As account X7aXxPCq1  
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以计帐方式付款to pay on account ^6/j_G  
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代理某人||为某人on ones account||on account of one 6i@ub%qq  
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为自己计算||独立帐目on ones own account 4sY[az  
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由某人收益并负风险on ones account and risk||for ones account and risk +}!DP~y+  
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由某人负担for ones account||for account of one ^E@@YV  
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按某人指示||列入某人帐户by order and for account of one 2:J,2=%  
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列入5月份帐目for May account huAyjo  
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编入某中帐项下to pass to the account of||to place to the account of [,7-w  
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寄出清算书to send in an account||to send in render an account h PPB45^  
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支票薄cheque book t{ H1u  
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支票陈票人cheque drawer G;2[  
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持票人cheque holder $`Rxn*}V4#  
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不记名支票cheque to bearer||bearer cheque =AzOnXW:S  
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记名支票||认人支票cheque to order qz lER  
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到期支票antedated cheque Cg*kN"8q  
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未到期支票postdated cheque ?Hk.|5A}  
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保付支票certified cheque lR[z<2w\  
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未获兑现支票，退票returned cheque hvL6zCi  
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横线支票crossed cheque S} O5l}E  
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普通横线general crossing lkyJ;}_**  
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特别横线special crossing h4hd<,  
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空白支票blank cheque ve
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失效支票，过期支票stale cheque mxZ4 HD{
 
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普通支票open cheque J511AoQ{R  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <'V A=orD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r';H xa '  
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支票换现金||兑现to cash a cheque E`U&Z  
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清理票款to clear a cheque c,+iU R<  
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保证兑现to certify a cheque lK_ ~d_f  
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填写支票数额to fill up a cheque tvGg@Xs\  
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支票上划线to cross a cheque "v*oga%  
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开发支票to make out a cheque `M towXj  
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签发支票，开立支票to draw a cheque||to issue a cheque j=`y  @~  
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透支支票to overdraw a cheque 0[_O+u  
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背书支票to endorse a cheque =*@MQ  
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请付票款||清付票款to pay a cheque||to honour a cheque O6*'gnke  
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支票退票to dishonour a cheque FU [8:o62  
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拒付支票to refuse a cheque wdN>KS2!  
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拒付支票to stop payment of a cheque YD0vfwh  
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提示要求付款to present for payment nm{'HH-4  
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见票即付持票人payable to bearer e{qp!N1!  
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支付指定人payable to order S?,KgMVM  
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已过期||无效out of date||stale V
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请给出票人R/D||refer to drawer )Bm^aMVl3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^Yf)lV&[  
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文字与数字不一致words and figures differ bSeL"   
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支票 Bcd0  
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时间已过account closed '%eaK_+7  
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时间已过effects not cleared RL]lt0O{  
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停止付款payment stopped -c<1H)W  
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支票毁损cheque mutilated pFv[z':&Q  
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汇款||寄钱to remit||to send money R^Eu}?<f  
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寄票供取款||支票支付to send a cheque for payment [0,q7d?"  
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寄款人a remitter fb=$<0Ocj  
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收款人a remittee  n-| i  
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国外汇票foreign Bill TXvt0&-  
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国内汇票inland Bill J/&*OC  
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跟单汇票documentary bill OXCml(>{  
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空头汇票accommodation bill &+r ;>  
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原始汇票original bill . eag84_  
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改写||换新票据renewed bill {c EKz\RX  
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即期汇票sight bill||bill on demand wTuRo J  
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…days after date||…days after date…日后付款 i$<v*$.o  
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…months after date||…months after date…月后付款 yW,#&>]# |  
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见票后…日付款…days after sight||…days sight [67f;?b  
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见票后…月付款…months after sight||…months sight _I"<?sh3  
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同组票据set of bills ^9
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单张汇票sola of exchange||sole of exchange wbKBwI5w  
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远期汇票usance bill||bill at usance '"p*FN  
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长期汇票long bill nk.Eq[08  
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短期汇票short bill jmVy4* P_  
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逾期汇票overdue bill `r$WInsDu  
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宽限日期days of grace  @
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电汇telegraphic transfer （T.T） T<
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邮汇postal order||postal note （Am.）||post office order||money order p[:%Ck"$7  
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本票promissory note （P/N） K7Tell\`  
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押汇负责书||押汇保证书letter of hypothecation Ux]@prAq  
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副保||抵押品||付属担保物collateral security 8"^TWzg}L  
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担保书trust receipt||letter of indemnity F x8)jBB_  
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承兑||认付acceptance T0jJp7O  
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单张承兑general acceptance DJUtuex  
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有条件承兑qualified acceptance A>yIH)b  
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附条件认付conditional acceptance ![%,pip2/&  
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部分认付partial acceptance   #m>mYp8E.5