[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。   )e4WAlg8c  
会计报表statement of account 08TaFzP81  
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往来帐目account current u=p ;A1oy  
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现在往来帐||存款额current accout r1[E{Tpz  
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销货帐account sales !Iw{Y'  
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共同计算帐项joint account @<@R=aqE  
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未决帐项outstanding account /0B07B  
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贷方帐项credit account||creditor account J~_L4*Jw  
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借方帐项debit account||debtor account J8sJ~FnUj  
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应付帐||应付未付帐account payable E5,%J  
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应收帐||应收未收帐account receivable aJuj7y-  
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新交易||新帐new account o1 hdO  
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未决帐||老帐old account 1=9qAp;?o  
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现金帐cash account _Ep{|]:gw  
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流水帐running account %:'1_@Ot2  
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暂记帐||未定帐suspense account [3{: H"t  
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过期帐||延滞帐overdue account||pastdue account 3oppV_^JdT  
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杂项帐户sundry account 2g ?Jb5)  
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详细帐单||明细表detail account V',m $   
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呆帐bad account zCj*:n  
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会计项目title of account i h`y0(<  
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会计薄||帐薄account-book t(z(-G|&  
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营业报告书||损益计算表account of budiness||business report ~u?x{[  
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借贷细帐||交验帐account rendered 0f=N3)  
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明细帐account stated *mK);@pL  
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与…银行开立一户头to open an account with fUL{c,7xda  
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与…银行建立交易to keep account with M$>WmG1~D  
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继续记帐to keep account Skk3M?  
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与…有交易to have an account with 93Ci$#<y  
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作成会计帐||有往来帐项to make out an account with +}G>M=t::  
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清算||清理债务to make up an account 9V4V}[%  
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清洁帐目||与…停止交易to close ones account with B'BbTI,  
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结帐to close an account @SQ*/sw (c  
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清理未付款to ask an account||to demand an account _6ax{:/Q  
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结清差额to balance the account with OAnn`*5Up  
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清算to settle an account||to liquidate an account||to square an account )'I<xx' 1  
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审查帐目||监查帐目to audit an account Xi`U`7?D(=  
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检查帐目to examine an account fN%5D z-e  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account eEZlVHM;O  
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代理某人||为某人on ones account||on account of one tlxjs]{0E  
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为自己计算||独立帐目on ones own account /g-X=|?F  
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由某人收益并负风险on ones account and risk||for ones account and risk S@2Jj>3D?  
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由某人负担for ones account||for account of one t:@A)ip  
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按某人指示||列入某人帐户by order and for account of one O*Pe[T5x'  
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列入5月份帐目for May account &MLhCekY  
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编入某中帐项下to pass to the account of||to place to the account of 1`J N  
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寄出清算书to send in an account||to send in render an account @%85k/(  
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支票薄cheque book 3>3ZfFC  
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支票陈票人cheque drawer d"uM7PMs7x  
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持票人cheque holder \>k#]4@rp  
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不记名支票cheque to bearer||bearer cheque K4L#%KUPW  
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记名支票||认人支票cheque to order bvvx(?!  
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到期支票antedated cheque 0n^j 50Yq  
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未到期支票postdated cheque \zDV|n~{w  
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保付支票certified cheque AU\!5+RDB  
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未获兑现支票，退票returned cheque (G'ddZAJV  
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横线支票crossed cheque cne[-E  
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普通横线general crossing .6(i5K  
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特别横线special crossing [a6lE"yr  
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空白支票blank cheque ?!vW&KJZx  
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失效支票，过期支票stale cheque O;tn5  
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普通支票open cheque C iFbk&-g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount @n3PCH6:Ao  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  7dIDKx  
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支票换现金||兑现to cash a cheque X*&r/=  
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清理票款to clear a cheque 0&@6NW&Mu  
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保证兑现to certify a cheque JKGZ0yn  
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填写支票数额to fill up a cheque XafyI*pOX  
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支票上划线to cross a cheque %|~UNP$  
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开发支票to make out a cheque bBf+z7iyc  
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签发支票，开立支票to draw a cheque||to issue a cheque TnrMR1Zx  
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透支支票to overdraw a cheque 
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背书支票to endorse a cheque 6r`g+Js/  
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请付票款||清付票款to pay a cheque||to honour a cheque :>5]A6Wi  
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支票退票to dishonour a cheque dK-G%5)r  
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拒付支票to refuse a cheque w;:,W @K  
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拒付支票to stop payment of a cheque q &.!*rPD  
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提示要求付款to present for payment j(SQNSFD  
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见票即付持票人payable to bearer hN.#ui5 $  
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支付指定人payable to order
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已过期||无效out of date||stale ecb[m2z  
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请给出票人R/D||refer to drawer 6 3HxQH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds m'S- h' a  
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文字与数字不一致words and figures differ N9i>81tY  
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支票 Q|0[ B4e^:  
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时间已过account closed bZ389dSn  
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更改处应加盖印章alterations require initials q3;HfZ  
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时间已过effects not cleared $`uL^ hlj]  
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停止付款payment stopped SDot0`s>  
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支票毁损cheque mutilated -JcfP+{wS  
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汇款||寄钱to remit||to send money 5VISP4a  
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寄票供取款||支票支付to send a cheque for payment gHTo|2 Q{  
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寄款人a remitter #/YKA{  
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收款人a remittee %POoyH@D}  
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国外汇票foreign Bill A_CK,S*\,&  
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国内汇票inland Bill TJ+yBMd*%  
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跟单汇票documentary bill 0p8 (Q  
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空头汇票accommodation bill . ]P@{T||Y  
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原始汇票original bill c?IFI  
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改写||换新票据renewed bill hjs[$,1  
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即期汇票sight bill||bill on demand Yq} (O<ol  
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…days after date||…days after date…日后付款 ?u/RQ 1  
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…months after date||…months after date…月后付款 :[A>O(  
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见票后…日付款…days after sight||…days sight :*k  
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见票后…月付款…months after sight||…months sight /J9|.];%r  
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同组票据set of bills fq-e2MCX5  
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单张汇票sola of exchange||sole of exchange _=S4H  
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远期汇票usance bill||bill at usance bVO{,P2o  
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长期汇票long bill RzgA;ZC'  
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短期汇票short bill vVBu/)   
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逾期汇票overdue bill \k&2nYVHf  
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宽限日期days of grace ))ArM-02  
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电汇telegraphic transfer （T.T） !79eF)  
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邮汇postal order||postal note （Am.）||post office order||money order X3mHg5zt  
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本票promissory note （P/N） mQd L"caA  
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押汇负责书||押汇保证书letter of hypothecation  VB&`S+-  
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副保||抵押品||付属担保物collateral security {#U3A_y  
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担保书trust receipt||letter of indemnity ngLpiU0H&  
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承兑||认付acceptance lD9QS ;  
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单张承兑general acceptance ,::f? Gc7j  
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有条件承兑qualified acceptance Gg TrIF  
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附条件认付conditional acceptance eXA@J[-M:  
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部分认付partial acceptance   +?9. &<?