[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。   ksT2_Ic  
会计报表statement of account G@ XKE17  
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往来帐目account current I1S*=^Z_U  
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现在往来帐||存款额current accout X<m#:0iD  
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销货帐account sales (4LXoNT  
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共同计算帐项joint account ^+^#KC8]W  
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未决帐项outstanding account a.
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贷方帐项credit account||creditor account DpH+lpC  
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借方帐项debit account||debtor account kHygif !I4  
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应付帐||应付未付帐account payable d _)5Ks}  
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应收帐||应收未收帐account receivable ^<49NUB>  
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新交易||新帐new account /N.xh  
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未决帐||老帐old account d$qivct  
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现金帐cash account p5`iq~e9
 
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流水帐running account n@|5PI"bx  
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暂记帐||未定帐suspense account c\A 4-08  
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过期帐||延滞帐overdue account||pastdue account U9"g;t+/  
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杂项帐户sundry account W]Bc7JM]T+  
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详细帐单||明细表detail account 5j'7V1:2  
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呆帐bad account uuHg=8(  
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会计项目title of account lw+54lZX|  
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会计薄||帐薄account-book x%h4'Sm  
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营业报告书||损益计算表account of budiness||business report P^(uS'j)+  
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借贷细帐||交验帐account rendered Ms<v81z5T  
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明细帐account stated @L SfP  
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与…银行开立一户头to open an account with rX(Ol,&oP  
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与…银行建立交易to keep account with &s#OiF8  
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继续记帐to keep account q}PUwN6  
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与…有交易to have an account with 3>>Ca;>$  
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作成会计帐||有往来帐项to make out an account with b.q/? Yx  
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清算||清理债务to make up an account g es-nG-  
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清洁帐目||与…停止交易to close ones account with }wB!Bx2  
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结帐to close an account RD6>\9  
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清理未付款to ask an account||to demand an account wG&Z7C
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account _b`/QSL  
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审查帐目||监查帐目to audit an account ,V9r2QY  
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检查帐目to examine an account G?^w <  
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转入A的帐户to charge the amount to As account \=[38?QOY  
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以计帐方式付款to pay on account tb>Q#QB&u  
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代理某人||为某人on ones account||on account of one , {}S<^?]  
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为自己计算||独立帐目on ones own account =eR#]d  
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由某人收益并负风险on ones account and risk||for ones account and risk "u'dd3!  
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由某人负担for ones account||for account of one Bw<$fT`  
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按某人指示||列入某人帐户by order and for account of one J!"m{ 8-  
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列入5月份帐目for May account 3!Mb<W.3  
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编入某中帐项下to pass to the account of||to place to the account of M2A3]wd2a  
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寄出清算书to send in an account||to send in render an account vX*kvEG  
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支票薄cheque book '1lz`CAB+  
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支票陈票人cheque drawer )IuwI#pm  
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持票人cheque holder (k %0|%eR  
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不记名支票cheque to bearer||bearer cheque a{iG0T.{Yh  
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记名支票||认人支票cheque to order CHM+@lD  
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到期支票antedated cheque I=V]_Ik4N  
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未到期支票postdated cheque !'%`g,,
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保付支票certified cheque 96CC5  
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未获兑现支票，退票returned cheque `@i!'h  
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横线支票crossed cheque ]+i~Cbj  
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普通横线general crossing <f`G@  
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特别横线special crossing bT{iei]?  
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空白支票blank cheque 
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失效支票，过期支票stale cheque r+%}XS%;h  
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普通支票open cheque /a!M6:,pX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^p433  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /&#Gh?
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支票换现金||兑现to cash a cheque G&HCOR!h  
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清理票款to clear a cheque TxD,A0  
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保证兑现to certify a cheque E9IU,P6a  
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填写支票数额to fill up a cheque $R2iSu{kO  
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支票上划线to cross a cheque As;@T $G  
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开发支票to make out a cheque $6evK~  
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签发支票，开立支票to draw a cheque||to issue a cheque WDC+Jmlgp  
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透支支票to overdraw a cheque 75+#)hNa!P  
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背书支票to endorse a cheque 9BJP|L%q  
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请付票款||清付票款to pay a cheque||to honour a cheque ^}+qd1r  
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支票退票to dishonour a cheque L|wD2iw  
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拒付支票to refuse a cheque pO*$'8L  
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拒付支票to stop payment of a cheque 4$);x/ a  
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提示要求付款to present for payment )"W(0M]>  
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见票即付持票人payable to bearer |a3v!va  
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支付指定人payable to order 66P'87G  
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已过期||无效out of date||stale x)Y?kVw21"  
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请给出票人R/D||refer to drawer y9K U&L2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p<eu0B_
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文字与数字不一致words and figures differ Qm-I=Rh+  
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支票  hT
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时间已过account closed og`rsl  
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时间已过effects not cleared _o52#Q4   
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停止付款payment stopped K7 J RCLA  
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支票毁损cheque mutilated `f[  
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汇款||寄钱to remit||to send money nO+-o;DbC  
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寄票供取款||支票支付to send a cheque for payment VnYcqeCm  
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寄款人a remitter {>3J96  
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收款人a remittee &7 K=  
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国外汇票foreign Bill ;u-[%(00S  

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国内汇票inland Bill w:pPd;nz0Y  
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跟单汇票documentary bill 1G6 \}El95  
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空头汇票accommodation bill zBK"k]rz  
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原始汇票original bill &8pGq./lr=  
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改写||换新票据renewed bill lQiw8qD  
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即期汇票sight bill||bill on demand 0y t36Du  
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…days after date||…days after date…日后付款 Hj(K* z  
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…months after date||…months after date…月后付款 (7N!Jvg9  
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见票后…日付款…days after sight||…days sight 'sXrtl7{^  
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见票后…月付款…months after sight||…months sight xJAQ'ANr  
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同组票据set of bills D/ Ok  
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单张汇票sola of exchange||sole of exchange 5jso)`I L  
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远期汇票usance bill||bill at usance |pv$],&&:  
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长期汇票long bill P9qIq]M  
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短期汇票short bill {Q37a=;,  
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逾期汇票overdue bill {J izCUo_'  
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宽限日期days of grace J'sa{/ #  
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电汇telegraphic transfer （T.T） YC8IwyL'  
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邮汇postal order||postal note （Am.）||post office order||money order %Z
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本票promissory note （P/N） 2b"Dk
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押汇负责书||押汇保证书letter of hypothecation 3: WEODV2  
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副保||抵押品||付属担保物collateral security ih/E,B"  
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担保书trust receipt||letter of indemnity 5 | ,b  
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承兑||认付acceptance <^Vj1
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单张承兑general acceptance PjEJC@n  
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有条件承兑qualified acceptance ebI2gEu;a  
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附条件认付conditional acceptance _C?Wk:Y@  
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部分认付partial acceptance   A\Ib