[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。   C1'y6{,@  
会计报表statement of account 2"HTD|yy  
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往来帐目account current NXQ=8o9,9  
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现在往来帐||存款额current accout  5F+G8  
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销货帐account sales  63 'X#S  
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共同计算帐项joint account J^`5L7CO  
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未决帐项outstanding account 3:MJKS02OD  
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贷方帐项credit account||creditor account ax>j3HKi  
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借方帐项debit account||debtor account e*qGrg(E  
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应付帐||应付未付帐account payable HO['o{>BL  
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应收帐||应收未收帐account receivable Vn4wk>b}$2  
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新交易||新帐new account IC&P-X_aP  
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未决帐||老帐old account Rz jUrt  
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现金帐cash account #'q7 x  
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流水帐running account .a]#AFX  
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暂记帐||未定帐suspense account N=B G0t$  
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过期帐||延滞帐overdue account||pastdue account ##=$$1 Ki  
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杂项帐户sundry account >Ua'*  
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详细帐单||明细表detail account iyl i/3|  
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呆帐bad account JP5e=Z<  
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会计项目title of account SlG v  
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会计薄||帐薄account-book ?`piie9V  
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营业报告书||损益计算表account of budiness||business report cjEqN8  
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借贷细帐||交验帐account rendered ;>v.(0FE6  
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明细帐account stated iYSt l  
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与…银行开立一户头to open an account with J,y
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与…银行建立交易to keep account with 32[}@f2q  
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继续记帐to keep account _6NUtU  
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与…有交易to have an account with R |c=I}@F  
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作成会计帐||有往来帐项to make out an account with t1FtYXv`/  
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清算||清理债务to make up an account c@t?R$c  
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清洁帐目||与…停止交易to close ones account with nje7?Vz  
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结帐to close an account 1B~O!']N<  
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清理未付款to ask an account||to demand an account DKIH{:L7  
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结清差额to balance the account with *G58t`]r  
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清算to settle an account||to liquidate an account||to square an account Mn0.!J "  
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审查帐目||监查帐目to audit an account 1sqE/-v1_^  
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检查帐目to examine an account aCG rS{  
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转入A的帐户to charge the amount to As account LDt6<D8,Q  
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以计帐方式付款to pay on account >]h{[kU %4  
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代理某人||为某人on ones account||on account of one hG1$YE  
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为自己计算||独立帐目on ones own account dSGdK $XA  
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由某人收益并负风险on ones account and risk||for ones account and risk y3oq{Z>  
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由某人负担for ones account||for account of one 4:V +>Jt  
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按某人指示||列入某人帐户by order and for account of one ZdW+=;/#  
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列入5月份帐目for May account c~T{;  
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编入某中帐项下to pass to the account of||to place to the account of $xu2ZBK  
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寄出清算书to send in an account||to send in render an account oiyvKMHz7  

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支票薄cheque book HYl+xH'.j  
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支票陈票人cheque drawer r9f- C  
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持票人cheque holder 29Uqdo  
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不记名支票cheque to bearer||bearer cheque 0hS&4nW  

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记名支票||认人支票cheque to order O!Ue0\1Kj0  
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到期支票antedated cheque VmQ^F| {  
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未到期支票postdated cheque l"8g9z  
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保付支票certified cheque {Lju7'5L  
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未获兑现支票，退票returned cheque ,5 8-h?B0v  
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横线支票crossed cheque Va[&~lA)  
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普通横线general crossing s\.r3U&6  
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特别横线special crossing tT`S" 9T  
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空白支票blank cheque YloE4PAY7  
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失效支票，过期支票stale cheque /p-k'387  
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普通支票open cheque "dG*HKrr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount TGpdl`k\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 %PVu>^  
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支票换现金||兑现to cash a cheque BT:b&"AR[  
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清理票款to clear a cheque @&h_+|:-  
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保证兑现to certify a cheque *E@as  
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填写支票数额to fill up a cheque BQMo*I>I  
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支票上划线to cross a cheque pfk)_;>,  
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开发支票to make out a cheque `C:J{`  
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签发支票，开立支票to draw a cheque||to issue a cheque !;PKx]/&  
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透支支票to overdraw a cheque e58tf3  
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背书支票to endorse a cheque :EC[YAK+D  
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请付票款||清付票款to pay a cheque||to honour a cheque 2)`4(38  
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支票退票to dishonour a cheque C'z}jM`g  
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拒付支票to refuse a cheque \R#OJ=F  
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拒付支票to stop payment of a cheque [)p>pA2GZj  
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提示要求付款to present for payment uHO>FM,  
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见票即付持票人payable to bearer ^&8xfI
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支付指定人payable to order G8p6p6*  
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已过期||无效out of date||stale w97%5[-T  
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请给出票人R/D||refer to drawer >a2i%j/T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds sM'%apM#  
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文字与数字不一致words and figures differ uz;z+Bd^  
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时间已过account closed iqPMCOPZ  
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时间已过effects not cleared hMvLx>q3)  
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停止付款payment stopped i917d@r(<  
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支票毁损cheque mutilated iy\ 6e k1  
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汇款||寄钱to remit||to send money 8\/$cP"<^  
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寄票供取款||支票支付to send a cheque for payment :@8N${7`$A  
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寄款人a remitter 7lH3)9G;  
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收款人a remittee >`(]&o6<$  
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国外汇票foreign Bill E6zSMl5b  
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国内汇票inland Bill 9O2??N7f  
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跟单汇票documentary bill Z]\VOA>  
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空头汇票accommodation bill O; #qG/b1  
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原始汇票original bill ?hh#@61  
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改写||换新票据renewed bill JK y06I  
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即期汇票sight bill||bill on demand FX,kmre3  
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…days after date||…days after date…日后付款 W|-<ekH_u  
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…months after date||…months after date…月后付款 }2+*E}g  
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见票后…日付款…days after sight||…days sight gO%oA} !i  
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见票后…月付款…months after sight||…months sight @T@lHc  
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同组票据set of bills :&`,T.N.vK  
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单张汇票sola of exchange||sole of exchange  SodYb  
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远期汇票usance bill||bill at usance :[d*  
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长期汇票long bill *Eg[@5;QA  
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短期汇票short bill PQvpJFpb~h  
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逾期汇票overdue bill S pIdw0  
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宽限日期days of grace ~sMEfY,p  
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电汇telegraphic transfer （T.T） t~_ bquGk  
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邮汇postal order||postal note （Am.）||post office order||money order a?1Ml>R6P  
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本票promissory note （P/N） BFvRU5&Sz  
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押汇负责书||押汇保证书letter of hypothecation F2!]T=  
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副保||抵押品||付属担保物collateral security OJT%?P%@{  
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担保书trust receipt||letter of indemnity WwF2Ry^a  
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承兑||认付acceptance 0 mR^%+~  
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单张承兑general acceptance c"
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有条件承兑qualified acceptance #tN!^LLi  
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附条件认付conditional acceptance Xk`'m[  
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部分认付partial acceptance   |-`-zo4z