[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。   F_Pv\?35z  
会计报表statement of account ]<9KX} B  
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往来帐目account current n"p|tEK  
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现在往来帐||存款额current accout Xup"gYTZQ  
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销货帐account sales tEj-c@`"x-  
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共同计算帐项joint account |U~m8e&:  
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未决帐项outstanding account o~ v   
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贷方帐项credit account||creditor account fj/sN HU  
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借方帐项debit account||debtor account BA1|%:.   
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应付帐||应付未付帐account payable Aqc Cb[1r  
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应收帐||应收未收帐account receivable $r>\y (W  
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新交易||新帐new account |=dmxfj@  
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未决帐||老帐old account k|ol+ 9Z  
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现金帐cash account u-31$z<<5}  
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流水帐running account  -<R"  
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暂记帐||未定帐suspense account fn!(cE|`E  
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过期帐||延滞帐overdue account||pastdue account ~J U :a@)  
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杂项帐户sundry account <@Lw '  
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详细帐单||明细表detail account \:ELO[(#|{  
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呆帐bad account uv:DO6 {  
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会计项目title of account EmaVd+Sw  
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会计薄||帐薄account-book p6VHa$[  
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营业报告书||损益计算表account of budiness||business report D92#&,KD  
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借贷细帐||交验帐account rendered 0(uNFyIG  
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明细帐account stated J!%c
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与…银行开立一户头to open an account with oNgu-&  
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与…银行建立交易to keep account with c'9-SY1'~  
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继续记帐to keep account ]"Do%
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与…有交易to have an account with Unl6?_  
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作成会计帐||有往来帐项to make out an account with pg}9baW?  
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清算||清理债务to make up an account G
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清洁帐目||与…停止交易to close ones account with _084GK9{W  
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结帐to close an account DA[s k7  
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清理未付款to ask an account||to demand an account $K)9(DD  
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结清差额to balance the account with Q\H_lB  
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清算to settle an account||to liquidate an account||to square an account #,dE )  
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审查帐目||监查帐目to audit an account mWUo:(U  
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检查帐目to examine an account G S^U6Xef  
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转入A的帐户to charge the amount to As account ~!c~jcq]lZ  
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以计帐方式付款to pay on account [XA f=x  
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代理某人||为某人on ones account||on account of one 1mw<$'pm0  
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为自己计算||独立帐目on ones own account &lYZ=|6  
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由某人收益并负风险on ones account and risk||for ones account and risk }e/P|7&  
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由某人负担for ones account||for account of one >pKu G#  
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按某人指示||列入某人帐户by order and for account of one [c@14]e  
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列入5月份帐目for May account pA9:1*+;;  
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编入某中帐项下to pass to the account of||to place to the account of %?l
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寄出清算书to send in an account||to send in render an account %Uk]e5Hu  
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支票薄cheque book Do }mCv  
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支票陈票人cheque drawer K#g)t/SZ  
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持票人cheque holder p8F5b8]*  
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不记名支票cheque to bearer||bearer cheque 8Z>ZjNG  
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记名支票||认人支票cheque to order LQSno)OZ  
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到期支票antedated cheque %&9tn0B  
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未到期支票postdated cheque $~4ZuV%  
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保付支票certified cheque P-ma~g>I  
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未获兑现支票，退票returned cheque o Wg5-pMWZ  
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横线支票crossed cheque C\UD0r'p?  
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普通横线general crossing \}t(g}7T  
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特别横线special crossing z (rQ6  
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空白支票blank cheque HKx2QFB  
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失效支票，过期支票stale cheque SZH,I&8  
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普通支票open cheque |eWlB\ x8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2@Jw?+}vr  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]H)
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支票换现金||兑现to cash a cheque c&IIqT@Gb0  
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清理票款to clear a cheque &V$_u#<  
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保证兑现to certify a cheque 0Jz'9  
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填写支票数额to fill up a cheque 8v\BW
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支票上划线to cross a cheque Wd?(B4{  
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开发支票to make out a cheque ~~,\BhG?  
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签发支票，开立支票to draw a cheque||to issue a cheque v4=9T<[  
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透支支票to overdraw a cheque u;H SX  
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背书支票to endorse a cheque ='a[(C&Y  
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请付票款||清付票款to pay a cheque||to honour a cheque XT> u/Z)  
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支票退票to dishonour a cheque :{bvCos<)  
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拒付支票to refuse a cheque {DJ!T  
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拒付支票to stop payment of a cheque rrbD0UzFA  
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提示要求付款to present for payment )0U VT[7  
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见票即付持票人payable to bearer W{:^P0l  
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支付指定人payable to order ,r^zDlS<q  
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已过期||无效out of date||stale -d5b,leC^  
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请给出票人R/D||refer to drawer  ~A^E_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  zGgPW  
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文字与数字不一致words and figures differ Sv3O${B|  
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支票 &JMp)zaI[  
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时间已过account closed @A32|p}  
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时间已过effects not cleared 3Ye{a<ckK  
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停止付款payment stopped l9{}nz  
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支票毁损cheque mutilated lo!^h]iE!  
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汇款||寄钱to remit||to send money jxc^OsYj  
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寄票供取款||支票支付to send a cheque for payment L2\<iJA}c  
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寄款人a remitter Q DVk7ks  
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收款人a remittee l+nT$IPF  
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国外汇票foreign Bill ,,G[360  
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国内汇票inland Bill \s?8}k  
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跟单汇票documentary bill zm!M'|~@7  
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空头汇票accommodation bill Xj9\:M-  
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原始汇票original bill \483S]_-z{  
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改写||换新票据renewed bill >PzZt8e  
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即期汇票sight bill||bill on demand Ht:\ z;cu  
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…days after date||…days after date…日后付款 [D+,I1u2h  
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…months after date||…months after date…月后付款 q3vv^~  
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见票后…日付款…days after sight||…days sight 7},oY""8  
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见票后…月付款…months after sight||…months sight OwT_W)$  
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同组票据set of bills =w* 8   
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单张汇票sola of exchange||sole of exchange IG{ lr  
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远期汇票usance bill||bill at usance 9%Tqk"x?  
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长期汇票long bill 41]a{A
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短期汇票short bill PZQAlO,  
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逾期汇票overdue bill HE35QH@/`  
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宽限日期days of grace 8{=|<  
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电汇telegraphic transfer （T.T） ?Wz2J3A.2t  
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邮汇postal order||postal note （Am.）||post office order||money order h]h"-3  
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本票promissory note （P/N） Ea&NJ]& g  
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押汇负责书||押汇保证书letter of hypothecation QmjE\TcK/  
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副保||抵押品||付属担保物collateral security n<bU'n  
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担保书trust receipt||letter of indemnity r@}`Sw]@  
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承兑||认付acceptance bwzx_F/  
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单张承兑general acceptance 72d|Jbd  
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有条件承兑qualified acceptance Ny2 Z <TW  
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附条件认付conditional acceptance 8j;Un]  
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部分认付partial acceptance   salC4z3