[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。   O]1y0BOQ  
会计报表statement of account X@LRsg  
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往来帐目account current O0pDd4)"  
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现在往来帐||存款额current accout :=\Hoz  
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销货帐account sales 
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共同计算帐项joint account gm[z[~
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未决帐项outstanding account U~j ^I^  
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贷方帐项credit account||creditor account pt?q#EfFJ  
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借方帐项debit account||debtor account 8W#heW\-]  
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应付帐||应付未付帐account payable !qN||mCH  
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应收帐||应收未收帐account receivable A3S<..g2  
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新交易||新帐new account q~vDz]\G  
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未决帐||老帐old account [
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现金帐cash account $a"n1ou  

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流水帐running account HOE_S!N  
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暂记帐||未定帐suspense account Ie`13 L2  
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过期帐||延滞帐overdue account||pastdue account .72S oT  
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杂项帐户sundry account zOqn<Y@  
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详细帐单||明细表detail account we;G]`@?  
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呆帐bad account JoN\]JL\,  
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会计项目title of account %QKRFPYhS  
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会计薄||帐薄account-book  mi)LP?q  
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营业报告书||损益计算表account of budiness||business report @1 U&UH  
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借贷细帐||交验帐account rendered :w<V  
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明细帐account stated E2"q3_,,  
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与…银行开立一户头to open an account with (q4),y<:[  
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与…银行建立交易to keep account with Xy@7y[s]  
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继续记帐to keep account mdq;R*`  
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与…有交易to have an account with Wt=|  
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作成会计帐||有往来帐项to make out an account with ^
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清算||清理债务to make up an account :J:,m  
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清洁帐目||与…停止交易to close ones account with ?APeR,"V  
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结帐to close an account \o Eo~  
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清理未付款to ask an account||to demand an account 1=nUW":  
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结清差额to balance the account with +R\vgE68  
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清算to settle an account||to liquidate an account||to square an account [Cb`{  
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审查帐目||监查帐目to audit an account 'r@:Cz3e*I  
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检查帐目to examine an account #k$)i[aI-  
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转入A的帐户to charge the amount to As account %+F"QI1~0  
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以计帐方式付款to pay on account 5I,gBT|B  
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代理某人||为某人on ones account||on account of one 7P B)'Wl"6  
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为自己计算||独立帐目on ones own account D-U<u@A4  
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由某人收益并负风险on ones account and risk||for ones account and risk m,R Dr  
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由某人负担for ones account||for account of one FkqQf8HB  
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按某人指示||列入某人帐户by order and for account of one "{E qhR~  
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列入5月份帐目for May account 7yt=]1  
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编入某中帐项下to pass to the account of||to place to the account of A K/z6XGy  
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寄出清算书to send in an account||to send in render an account l+wc'=]  
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支票薄cheque book &*&?0ov^"  
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支票陈票人cheque drawer O{k
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持票人cheque holder !RlC~^ -  
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不记名支票cheque to bearer||bearer cheque )~rB}>^Z  
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记名支票||认人支票cheque to order XNH4==4  
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到期支票antedated cheque _a+ICqR  
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未到期支票postdated cheque 3D)b*fPc  
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保付支票certified cheque gvnj&h.GV  
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未获兑现支票，退票returned cheque `W[+%b  
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横线支票crossed cheque RI@*O6\/I  
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普通横线general crossing DMkhbo&+  
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特别横线special crossing DzPs!(5[I  
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空白支票blank cheque { (\(m/!Z  
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失效支票，过期支票stale cheque s#lto0b"8  
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普通支票open cheque GOW"o"S  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9bEM#Hj  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >Zdi5') 5  
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支票换现金||兑现to cash a cheque g9qC{xd  
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清理票款to clear a cheque E 0`[G]*G  
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保证兑现to certify a cheque W^(Iw%ek  
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填写支票数额to fill up a cheque Vr\Q`H.  
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支票上划线to cross a cheque ~BQV]BJ7  
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开发支票to make out a cheque 8{@`kyy|  
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签发支票，开立支票to draw a cheque||to issue a cheque ixzTJ]yu  
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透支支票to overdraw a cheque @%H8"A  
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背书支票to endorse a cheque v\'rXy  
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请付票款||清付票款to pay a cheque||to honour a cheque u&tFb]1@)  
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支票退票to dishonour a cheque k% ^<}s@  
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拒付支票to refuse a cheque IyT?-R  
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拒付支票to stop payment of a cheque '}T; b}&s  
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提示要求付款to present for payment #TIX_RXh  
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见票即付持票人payable to bearer VkWO}  
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支付指定人payable to order T^N L:78  
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已过期||无效out of date||stale D9,e
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请给出票人R/D||refer to drawer tK*%8I\s  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |OOXh[y  
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文字与数字不一致words and figures differ p "/(>8  
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支票 aMBL
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时间已过account closed qbEKp HnB  
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时间已过effects not cleared >g>f;\mD7$  
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停止付款payment stopped c"sj)-_  
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支票毁损cheque mutilated )?F$-~7  
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汇款||寄钱to remit||to send money I/^q+l.=`{  
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寄票供取款||支票支付to send a cheque for payment N|UBaPS|
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寄款人a remitter Z[a
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收款人a remittee /d{glOk  
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国外汇票foreign Bill (:_%kmu  
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国内汇票inland Bill {D;Xa`:O  
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跟单汇票documentary bill s,1pZT <E  
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空头汇票accommodation bill JK@izI  
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原始汇票original bill xB?S#5G}  
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改写||换新票据renewed bill el <<D  
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即期汇票sight bill||bill on demand L eG7x7n  
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…days after date||…days after date…日后付款 Bg+<*z-?e  
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…months after date||…months after date…月后付款 )'BJ4[aq\  
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见票后…日付款…days after sight||…days sight &+E'1h10  
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见票后…月付款…months after sight||…months sight "!%w9  
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同组票据set of bills ]MqH13`)A  
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单张汇票sola of exchange||sole of exchange T3u5al  
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远期汇票usance bill||bill at usance v@$evmA  
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长期汇票long bill Ie^Dn!0S  
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短期汇票short bill ;+r)j"W  
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逾期汇票overdue bill Oi kU$
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宽限日期days of grace 68'-1}  
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电汇telegraphic transfer （T.T） X5L(_0?F1  
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邮汇postal order||postal note （Am.）||post office order||money order sO{0hZkc  
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本票promissory note （P/N） ."!8B9
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押汇负责书||押汇保证书letter of hypothecation os(Jr!p_=  
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副保||抵押品||付属担保物collateral security _A)_K;cz  
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担保书trust receipt||letter of indemnity OuBMVn  
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承兑||认付acceptance P2 K>|r  
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单张承兑general acceptance >Dp6@%  
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有条件承兑qualified acceptance owpJ7S1~  
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附条件认付conditional acceptance 9Pob|UA  
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部分认付partial acceptance   6rN5Xf cS