[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。   L|'ME| '  
会计报表statement of account Qy,qQA/  

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往来帐目account current &H>dE]Hq,  
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现在往来帐||存款额current accout *N+aZV}`Z  
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销货帐account sales Q 8E~hgO  
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共同计算帐项joint account 1qN9bwRO  
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未决帐项outstanding account }}Uv0g8D  
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贷方帐项credit account||creditor account &4
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借方帐项debit account||debtor account ]YzAcB.R  
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应付帐||应付未付帐account payable Oei2,3l,?  
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应收帐||应收未收帐account receivable cyE2=  
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新交易||新帐new account \LXC269  
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未决帐||老帐old account .>&fwG  
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现金帐cash account N 8vl< Mq  
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流水帐running account 1hG O*cq!  
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暂记帐||未定帐suspense account N-]n>E  
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过期帐||延滞帐overdue account||pastdue account Hyg?as>}u  
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杂项帐户sundry account O
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详细帐单||明细表detail account ]FBfh.#X@  
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呆帐bad account 9E+lri
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会计项目title of account th)jEK;Z  
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会计薄||帐薄account-book K3^2R-3:8  
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营业报告书||损益计算表account of budiness||business report W>y_q  
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借贷细帐||交验帐account rendered 2H#vA  
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明细帐account stated S}E@*t2h  
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与…银行开立一户头to open an account with Yq_zlxd%F  
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与…银行建立交易to keep account with l?q^j;{Dw  
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继续记帐to keep account 3kMiC$  
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与…有交易to have an account with zSO[f  
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作成会计帐||有往来帐项to make out an account with {e^llfj$#  
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清算||清理债务to make up an account K^S#?T|[9  
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清洁帐目||与…停止交易to close ones account with d2Y5'A0X  
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结帐to close an account (Gc5lMiX3  
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清理未付款to ask an account||to demand an account  e:l 6;  
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结清差额to balance the account with SnqLF /d  
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清算to settle an account||to liquidate an account||to square an account /vMpSN|3  
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审查帐目||监查帐目to audit an account (xTHin$  
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检查帐目to examine an account im'0^  
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转入A的帐户to charge the amount to As account ~EN @$N^h  
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以计帐方式付款to pay on account \Q6Ip@?  
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代理某人||为某人on ones account||on account of one L.R  
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为自己计算||独立帐目on ones own account Q>rQ/V  
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由某人收益并负风险on ones account and risk||for ones account and risk QV't+)uUVo  
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由某人负担for ones account||for account of one )#Id2b~  
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按某人指示||列入某人帐户by order and for account of one f`cz@  
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列入5月份帐目for May account i et|\4A  
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编入某中帐项下to pass to the account of||to place to the account of ~vXul`x  
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寄出清算书to send in an account||to send in render an account cmI8Xf]"P-  
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支票薄cheque book MT*b+&1e  
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支票陈票人cheque drawer YlA=? X  
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持票人cheque holder QQ
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不记名支票cheque to bearer||bearer cheque <L`R!}  
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记名支票||认人支票cheque to order kju
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到期支票antedated cheque KIS.4nt#d"  
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未到期支票postdated cheque h~1QmEat  
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保付支票certified cheque l>]M^=,&7  
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未获兑现支票，退票returned cheque Xnh1pwDhe<  
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横线支票crossed cheque v+OVZDf  
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普通横线general crossing @|@43}M]C-  
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特别横线special crossing _H,RcpyJ  
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空白支票blank cheque pIXQ/(h31  
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失效支票，过期支票stale cheque ke0W?  
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普通支票open cheque liTr3T`,V  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?]z ._I`E  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges eBB D9SI
 
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支票换现金||兑现to cash a cheque #5D+XBT  

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清理票款to clear a cheque j66@E\dN  
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保证兑现to certify a cheque 4Z] 35*  
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填写支票数额to fill up a cheque 3fPv71NVtt  
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支票上划线to cross a cheque 
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开发支票to make out a cheque 9x!y.gx  
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签发支票，开立支票to draw a cheque||to issue a cheque ;[9Is\  
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透支支票to overdraw a cheque R  28*  
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背书支票to endorse a cheque $ *A 3p  
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请付票款||清付票款to pay a cheque||to honour a cheque LS'=>s"  
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支票退票to dishonour a cheque 03
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拒付支票to refuse a cheque #1@~w}Dh  
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拒付支票to stop payment of a cheque BtChG] N|  
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提示要求付款to present for payment :g#it@  
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见票即付持票人payable to bearer vWs c{9  
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支付指定人payable to order tYZGf xj  
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已过期||无效out of date||stale p]Zabky
 
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请给出票人R/D||refer to drawer }TJ|d=  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ cE5Zxcn  
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支票 )+4}Ix/q  
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时间已过account closed `)M\(_  

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时间已过effects not cleared
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停止付款payment stopped 76 Vyhf&7  
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支票毁损cheque mutilated 'h6}cw+K  
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汇款||寄钱to remit||to send money j /dE6d  
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寄票供取款||支票支付to send a cheque for payment n
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寄款人a remitter |8qK%n f}  
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收款人a remittee 'Rkvsch  
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国外汇票foreign Bill opcR~tg@r  
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国内汇票inland Bill c."bTq4tJ  
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跟单汇票documentary bill Ih-3t*L  
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空头汇票accommodation bill MX`Wg  
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原始汇票original bill `b.o&t$L  
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改写||换新票据renewed bill ),;D;LI{S  
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即期汇票sight bill||bill on demand .YjrV+om1  
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…days after date||…days after date…日后付款 4C,kA+P  
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…months after date||…months after date…月后付款 $#G6m`V  
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见票后…日付款…days after sight||…days sight Hb A3*2  
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见票后…月付款…months after sight||…months sight b(|%Gbg@c  
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同组票据set of bills }>{ L#JW  
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单张汇票sola of exchange||sole of exchange [}A_uOGEP  
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远期汇票usance bill||bill at usance .8T\Nr\~2  
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长期汇票long bill lFiq<3Nk  
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短期汇票short bill ERp:EZ'  
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逾期汇票overdue bill ov\Ct%]  
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宽限日期days of grace ; @
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电汇telegraphic transfer （T.T） F3r S6_  
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邮汇postal order||postal note （Am.）||post office order||money order _, \y2&KT  
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本票promissory note （P/N） Jq#[uX  
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押汇负责书||押汇保证书letter of hypothecation r@|R-Binz  
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副保||抵押品||付属担保物collateral security >:.w7LQy/  
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担保书trust receipt||letter of indemnity S#P+B*v  
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承兑||认付acceptance x HY+q;  
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单张承兑general acceptance '/Cg*o/  
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有条件承兑qualified acceptance 53bM+  
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附条件认付conditional acceptance 5_v5  
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部分认付partial acceptance   l<$rqz3D