[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。   0j8`M"6  
会计报表statement of account tmoaa!yRnT  
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往来帐目account current z4$9,p `  
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现在往来帐||存款额current accout pS}IU{#;  
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销货帐account sales b?qV~Dgk`  
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共同计算帐项joint account iHK.hs;  
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未决帐项outstanding account Ei\>gXTH1-  
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贷方帐项credit account||creditor account _\Z'Yl  
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借方帐项debit account||debtor account g A}<Y  
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应付帐||应付未付帐account payable 4cM0f,nc+  
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应收帐||应收未收帐account receivable M0 \gp@Fe  
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新交易||新帐new account G$&jP:2q  
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未决帐||老帐old account K[0z$T\  
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现金帐cash account 8F`8=L NO  
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流水帐running account -WF((s;<#  
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暂记帐||未定帐suspense account 1E&S{.  

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过期帐||延滞帐overdue account||pastdue account PQSmBTs.  
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杂项帐户sundry account 
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详细帐单||明细表detail account K$/"I0YyI  
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呆帐bad account 5o>`7(t`  
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会计项目title of account }s<;YC  
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会计薄||帐薄account-book n~|?)EL  
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营业报告书||损益计算表account of budiness||business report (ub(0 h0j  
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借贷细帐||交验帐account rendered ;iKtv+"  
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明细帐account stated H<i!C|AF  
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与…银行开立一户头to open an account with #9]2U ixq[  
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与…银行建立交易to keep account with >VIFQ\  
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继续记帐to keep account  d6tLCQ  
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与…有交易to have an account with 7MrHu2rZ=  
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作成会计帐||有往来帐项to make out an account with #*CMf.OCh  
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清算||清理债务to make up an account = >TU  
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清洁帐目||与…停止交易to close ones account with (y!bvp[" m  
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结帐to close an account zC)JOykI%  
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清理未付款to ask an account||to demand an account Q+
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结清差额to balance the account with Yu" Q  
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清算to settle an account||to liquidate an account||to square an account , 2#Q>  
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审查帐目||监查帐目to audit an account ^(+q1O'  
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检查帐目to examine an account !\{2s!l~  
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转入A的帐户to charge the amount to As account !4+Die X  
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以计帐方式付款to pay on account N`I
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代理某人||为某人on ones account||on account of one %fS1gSfh  
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为自己计算||独立帐目on ones own account vA:ZR=)F  
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由某人收益并负风险on ones account and risk||for ones account and risk 8wd["hga<%  
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由某人负担for ones account||for account of one <?KgzIq2  
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按某人指示||列入某人帐户by order and for account of one j8 e=],sQ  
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列入5月份帐目for May account a>4q"IT6  
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编入某中帐项下to pass to the account of||to place to the account of -6_<]  
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寄出清算书to send in an account||to send in render an account <w~$S0_  
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支票薄cheque book Rj
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支票陈票人cheque drawer ;A"i.:ZT  
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持票人cheque holder ||cI~qg  
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不记名支票cheque to bearer||bearer cheque )knK'H(  
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记名支票||认人支票cheque to order <|WXFjn  
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到期支票antedated cheque bTYR=^9  
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未到期支票postdated cheque 0 >(hiTy<  
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保付支票certified cheque 7we='L&R  
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未获兑现支票，退票returned cheque (S=CxK  
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横线支票crossed cheque Fkqw#s(T  
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普通横线general crossing @%MGLR{pH  
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特别横线special crossing HXB& 6  
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空白支票blank cheque y?*Y=,"  
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失效支票，过期支票stale cheque ZoqE,ucH  
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普通支票open cheque *@ S+J$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -0*z"a9<p8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l8DZ2cw]  
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支票换现金||兑现to cash a cheque u>03l(X6f  
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清理票款to clear a cheque A9y3B^\*  
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保证兑现to certify a cheque ? C6tYd  
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填写支票数额to fill up a cheque T^nOv2@,  
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支票上划线to cross a cheque AUm5$;o,/  
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开发支票to make out a cheque SGLU7*sfd  
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签发支票，开立支票to draw a cheque||to issue a cheque >+ku:<Hw%.  
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透支支票to overdraw a cheque Ibu  5  
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背书支票to endorse a cheque IFW"SfdZk  
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请付票款||清付票款to pay a cheque||to honour a cheque iiTt{ab\Y  
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支票退票to dishonour a cheque 7NQEnAl  
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拒付支票to refuse a cheque mBg$eiGTB  
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拒付支票to stop payment of a cheque (cm8x  
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提示要求付款to present for payment a3SBEkC  
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见票即付持票人payable to bearer {Z^q?~zC[  
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支付指定人payable to order N<T@GQwkS  
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已过期||无效out of date||stale w7QYWf'  
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请给出票人R/D||refer to drawer 5b;~& N4
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds *b\&R%6dR  
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文字与数字不一致words and figures differ 7,5Bur   
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时间已过account closed :?SD#Vvrh.  
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时间已过effects not cleared w/csLi.O  
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停止付款payment stopped /cZTj!M  
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支票毁损cheque mutilated @S1Z"%S  
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汇款||寄钱to remit||to send money ZP'0=  
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寄票供取款||支票支付to send a cheque for payment B_ bZ
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寄款人a remitter {@hJPK8  
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收款人a remittee Yz#E0aTTA  
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国外汇票foreign Bill a[p$e?gka  
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国内汇票inland Bill & H8
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跟单汇票documentary bill u;+8Jg+xH/  
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空头汇票accommodation bill M4(57b[`  
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原始汇票original bill bOSqD[?  
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改写||换新票据renewed bill r6GXmr  
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即期汇票sight bill||bill on demand &XCP@@T  
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…days after date||…days after date…日后付款 ',/#|  
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…months after date||…months after date…月后付款 ug.|ag'R  
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见票后…日付款…days after sight||…days sight .)=*Yr M  
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见票后…月付款…months after sight||…months sight -v-kFzu  
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同组票据set of bills ?PqkC&o[q  
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单张汇票sola of exchange||sole of exchange 7VG*Wu  
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远期汇票usance bill||bill at usance EZ:? (|
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长期汇票long bill `"PHhCG+z  
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短期汇票short bill U;TS7A3  
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逾期汇票overdue bill [s`B0V`04  
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宽限日期days of grace V=p"1!(  
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电汇telegraphic transfer （T.T） R9^vAS4t[O  
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邮汇postal order||postal note （Am.）||post office order||money order jA;b2A]G  
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本票promissory note （P/N） ,jeHL@>w[  
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押汇负责书||押汇保证书letter of hypothecation Jk`Jv;  
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副保||抵押品||付属担保物collateral security +X+R8  
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担保书trust receipt||letter of indemnity 1 oKY7i$  
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承兑||认付acceptance x1`(Z|RJ  
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单张承兑general acceptance jg'"?KSU~  
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有条件承兑qualified acceptance YU0pWM  
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附条件认付conditional acceptance YGM7?o  
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部分认付partial acceptance   R+He6c!?9