[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。   k\+y4F8$x  
会计报表statement of account so?pA@O
 
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往来帐目account current 5T$9'5V7  
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现在往来帐||存款额current accout JAGi""3HG  
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销货帐account sales cW
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共同计算帐项joint account  DrF  
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未决帐项outstanding account RL7C YB  
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贷方帐项credit account||creditor account ONjC(7  
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借方帐项debit account||debtor account V;>9&'Z3  
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应付帐||应付未付帐account payable >:w?
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应收帐||应收未收帐account receivable ]4Nvh\/P9  
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新交易||新帐new account ePV-yy  
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未决帐||老帐old account o\_ Td  
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现金帐cash account mDb-=[W5  
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流水帐running account Cr' !"F  
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暂记帐||未定帐suspense account qru2h #  
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过期帐||延滞帐overdue account||pastdue account pwa.q  
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杂项帐户sundry account Jb(
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详细帐单||明细表detail account Xy:Gj,@  
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呆帐bad account l*$WX=h6n  
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会计项目title of account ?lF mXZy`  
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会计薄||帐薄account-book 3}08RU7[!  
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营业报告书||损益计算表account of budiness||business report +H41]W6  
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借贷细帐||交验帐account rendered Nfr:`$k  
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明细帐account stated ldK>HxM%Z  
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与…银行开立一户头to open an account with BlL|s=dlQV  
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与…银行建立交易to keep account with 7LG+$LEz  
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继续记帐to keep account WPtMds4  
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与…有交易to have an account with X R4)z  
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作成会计帐||有往来帐项to make out an account with p<q] .^M  
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清算||清理债务to make up an account '5AvT: ^u  
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清洁帐目||与…停止交易to close ones account with EA6t36|TX  
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结帐to close an account wDMjk2YN  
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清理未付款to ask an account||to demand an account x)3~il5  
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结清差额to balance the account with G,=F<TnI'  
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清算to settle an account||to liquidate an account||to square an account f|#8qiUS  
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审查帐目||监查帐目to audit an account 3"Yif  
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检查帐目to examine an account -6`;},Yr  
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转入A的帐户to charge the amount to As account doM?8C#`  
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以计帐方式付款to pay on account w4,]2Ccn.  
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代理某人||为某人on ones account||on account of one (ii(yz|  
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为自己计算||独立帐目on ones own account krjN7&  
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由某人收益并负风险on ones account and risk||for ones account and risk \I:.<2i  
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由某人负担for ones account||for account of one #9:2s$O[x  
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按某人指示||列入某人帐户by order and for account of one 0x~`5h  
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列入5月份帐目for May account utH%y\NMF|  
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编入某中帐项下to pass to the account of||to place to the account of R ]P;sk5  
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寄出清算书to send in an account||to send in render an account WYszk ,E  
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支票薄cheque book HnU Et/  
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支票陈票人cheque drawer  zF: j  
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持票人cheque holder 9Cvn6{  
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不记名支票cheque to bearer||bearer cheque _Y!sVJ){,c  
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记名支票||认人支票cheque to order o~1 Kp!U  
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到期支票antedated cheque 'jjb[{g^}}  
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未到期支票postdated cheque qZ X/@Yxz  
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保付支票certified cheque VKW|kU7Cs$  
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未获兑现支票，退票returned cheque *b)Q5dw@1  
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横线支票crossed cheque I1"MPx{  
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普通横线general crossing M1!pQC_9  
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特别横线special crossing ^b-18 ~s  
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空白支票blank cheque Wa 'sZ#  
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失效支票，过期支票stale cheque HY}j!X  
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普通支票open cheque J5yidymrpW  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ma & To=  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n$)_9: Z-j  
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支票换现金||兑现to cash a cheque l!~
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清理票款to clear a cheque Rf"Mr:^  
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保证兑现to certify a cheque H-5<S@8
 
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填写支票数额to fill up a cheque k#JQxLy#  
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支票上划线to cross a cheque sz95i|@/  
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开发支票to make out a cheque 3I=kr  
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签发支票，开立支票to draw a cheque||to issue a cheque 3Rv7Qx  
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透支支票to overdraw a cheque QLq@u[A  
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背书支票to endorse a cheque ":W%,`@$  
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请付票款||清付票款to pay a cheque||to honour a cheque ~Gv#iRi>  
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支票退票to dishonour a cheque gUax'^w;V;  
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拒付支票to refuse a cheque M:SO2Czz  
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拒付支票to stop payment of a cheque %b!-~ Y.  
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提示要求付款to present for payment C;B}3g&  
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见票即付持票人payable to bearer ]`=X'fED  
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支付指定人payable to order 5i So8*9}  
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已过期||无效out of date||stale W0`Gc {  
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请给出票人R/D||refer to drawer 8cg`7(a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }E^S]hdvz  
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文字与数字不一致words and figures differ %'Xk)-+y  
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支票 &~sfYW  
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时间已过account closed CZ{k@z
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时间已过effects not cleared r8MZvm2  
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停止付款payment stopped sYbH
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支票毁损cheque mutilated ;-mdi/*g  
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汇款||寄钱to remit||to send money tOd T[&  
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寄票供取款||支票支付to send a cheque for payment ]n1dp2aH  
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寄款人a remitter B~WtZ-% %E  
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收款人a remittee ~.tvrxg  
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国外汇票foreign Bill aC=['a>)  
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国内汇票inland Bill .#6MQJ]OH  
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跟单汇票documentary bill 5a`
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空头汇票accommodation bill f_mhD dq  
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原始汇票original bill Rs;15@t@  
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改写||换新票据renewed bill _]>JB0IY  
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即期汇票sight bill||bill on demand nS.G~c|  
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…days after date||…days after date…日后付款 3}Xc71|v  
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…months after date||…months after date…月后付款 |Ur"za;%@  
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见票后…日付款…days after sight||…days sight kyUl{Zj
 
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见票后…月付款…months after sight||…months sight YcM;S  
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同组票据set of bills a+z2Zd!u\x  
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单张汇票sola of exchange||sole of exchange APBK9ky
 
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远期汇票usance bill||bill at usance )C]x?R([m  
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长期汇票long bill ';YgG<u  
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短期汇票short bill vgG}d8MW37  
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逾期汇票overdue bill KCqq J}G  
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宽限日期days of grace ?Myh7  
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电汇telegraphic transfer （T.T） 78
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邮汇postal order||postal note （Am.）||post office order||money order X#J6Umutm  
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本票promissory note （P/N） A~71i&  
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押汇负责书||押汇保证书letter of hypothecation 8&(-8  
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副保||抵押品||付属担保物collateral security &HF]\`RNr  
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担保书trust receipt||letter of indemnity a@W7<9fY;  
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承兑||认付acceptance > V%Q O>C  
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单张承兑general acceptance &o.iUk  
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有条件承兑qualified acceptance Bl4 dhBZoO  
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附条件认付conditional acceptance 
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部分认付partial acceptance   Lz6*H1~