[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。   x-:a5Kz!  
会计报表statement of account Q9`}dYf.  
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往来帐目account current =3Y:DPMB  
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现在往来帐||存款额current accout g?'4G$M  
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销货帐account sales jORU+g  
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共同计算帐项joint account wX_s./#JJ  
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未决帐项outstanding account ^MyuD?va  
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贷方帐项credit account||creditor account Fu*~{n  
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借方帐项debit account||debtor account Ut;,Z  
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应付帐||应付未付帐account payable -I$qe Xy  
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应收帐||应收未收帐account receivable 8._ A[{.f  
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新交易||新帐new account <<zYF.9L]  
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未决帐||老帐old account wic& $p/%  
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现金帐cash account SjT8eH #  
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流水帐running account (x{
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暂记帐||未定帐suspense account '%@fW
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过期帐||延滞帐overdue account||pastdue account :G/T{87H  
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杂项帐户sundry account (Kl96G<Wej  
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详细帐单||明细表detail account -
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呆帐bad account teO%w9ByY  
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会计项目title of account n>d@}hyv  
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会计薄||帐薄account-book D -Goi-4  
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营业报告书||损益计算表account of budiness||business report M_wqb'=  
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借贷细帐||交验帐account rendered =Ri'Prx&  
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明细帐account stated 6%/@b`vZ  
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与…银行开立一户头to open an account with pBW|d\8  
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与…银行建立交易to keep account with 7Sc._G{[%  
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继续记帐to keep account q9 GSUkb  
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与…有交易to have an account with (DzV3/+p^  
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作成会计帐||有往来帐项to make out an account with a<-'4D/  
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清算||清理债务to make up an account W0vdU;?%  
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清洁帐目||与…停止交易to close ones account with +bi%4DA  
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结帐to close an account |Qq_;x]  
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清理未付款to ask an account||to demand an account _1D'9!+  
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结清差额to balance the account with gAcXd<a0  
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清算to settle an account||to liquidate an account||to square an account fD8A+aA  
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审查帐目||监查帐目to audit an account joa|5v'  
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检查帐目to examine an account a8K"Z-LlQ  
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转入A的帐户to charge the amount to As account e<_p\LiOS  
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以计帐方式付款to pay on account S<Zb>9pl  
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代理某人||为某人on ones account||on account of one OSc&n>\t  
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为自己计算||独立帐目on ones own account !"\UT&  
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由某人收益并负风险on ones account and risk||for ones account and risk FyuCYg \p  
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由某人负担for ones account||for account of one ;74hOHDS  
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按某人指示||列入某人帐户by order and for account of one ]<D9Q>  
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列入5月份帐目for May account $N[-ks2{@  
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编入某中帐项下to pass to the account of||to place to the account of X5kIM\  
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寄出清算书to send in an account||to send in render an account J[fjl6p  
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支票薄cheque book PE1F3u>O  
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支票陈票人cheque drawer =>".  
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持票人cheque holder `A O_e4D0i  
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不记名支票cheque to bearer||bearer cheque b!VaEK  
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记名支票||认人支票cheque to order `mV&[`NZ  
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到期支票antedated cheque
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未到期支票postdated cheque Q/rOIHiI  
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保付支票certified cheque _W]qV2j  
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未获兑现支票，退票returned cheque #|76dU  
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横线支票crossed cheque 5I9~OJ>  
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普通横线general crossing 1ipfv-hb6  
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特别横线special crossing Gv(bD6Rz  
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空白支票blank cheque cwiHHf>  
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失效支票，过期支票stale cheque HlEp Dph%  
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普通支票open cheque pE(\q+1<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Rh#0EbE2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m~Q]#r  
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支票换现金||兑现to cash a cheque F4+mkB:w*7  
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清理票款to clear a cheque !{5jP
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保证兑现to certify a cheque sIQd}  
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填写支票数额to fill up a cheque ldcYw@KQ  
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支票上划线to cross a cheque OoOKr  
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开发支票to make out a cheque A[L+
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签发支票，开立支票to draw a cheque||to issue a cheque M##h< 3I  
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透支支票to overdraw a cheque 5^'PjtW6  
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背书支票to endorse a cheque /zZ$<mVG  
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请付票款||清付票款to pay a cheque||to honour a cheque X}b%gblx  
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支票退票to dishonour a cheque m#Rgelhk.  
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拒付支票to refuse a cheque ($:s}_<>s  
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拒付支票to stop payment of a cheque w^tNYN,i  
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提示要求付款to present for payment "o&_
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见票即付持票人payable to bearer p]=a:kd4J  
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支付指定人payable to order # JHicx\8l  
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已过期||无效out of date||stale kzPHPERA]  
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请给出票人R/D||refer to drawer CuRYtY@9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^t4T8ej
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文字与数字不一致words and figures differ <i34;`)b  
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支票 5Mm><"0  
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时间已过account closed }MBxfZ4I  
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时间已过effects not cleared WVDkCo@  
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停止付款payment stopped Rn6;@Cw  
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支票毁损cheque mutilated Dizc#!IGU  
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汇款||寄钱to remit||to send money 9m^"ca  
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寄票供取款||支票支付to send a cheque for payment JL0>-kg  
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寄款人a remitter &&Ruy(&]I  
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收款人a remittee h/` ]=kCl  
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国外汇票foreign Bill FvX<(8'#a  
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国内汇票inland Bill _:(RkS!x  
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跟单汇票documentary bill z?T;2/_7  
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空头汇票accommodation bill Ka\ha  
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原始汇票original bill HL8onNq  
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改写||换新票据renewed bill q4y P\B  
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即期汇票sight bill||bill on demand k
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…days after date||…days after date…日后付款 {l0[`"EF  
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…months after date||…months after date…月后付款 e=ITAH3b  
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见票后…日付款…days after sight||…days sight Xp67l!{v  
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见票后…月付款…months after sight||…months sight m7#v2:OD+  
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同组票据set of bills YB}m1 g`  
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单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance Zmc"  
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长期汇票long bill B,fVNpqo  
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短期汇票short bill nB;[;dCz  
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逾期汇票overdue bill |ju+{+  
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宽限日期days of grace x=03WQ8  
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电汇telegraphic transfer （T.T） BJt]k7ku+  
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邮汇postal order||postal note （Am.）||post office order||money order =q(?ALGc  
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本票promissory note （P/N） #^}s1 4n  
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押汇负责书||押汇保证书letter of hypothecation <G 0Ut6J>  
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副保||抵押品||付属担保物collateral security ($Op*bR  
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担保书trust receipt||letter of indemnity 1\%@oD_zG  
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承兑||认付acceptance f1S%p  
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单张承兑general acceptance d+vAm3.Dg  
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有条件承兑qualified acceptance 4\ |/S@.  
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附条件认付conditional acceptance Q3Z?Z;2aR  
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部分认付partial acceptance   +*Fe