[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。   CH=k=)() ]  
会计报表statement of account #w)D ml  
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往来帐目account current LBhDP5qF  
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现在往来帐||存款额current accout jX91=
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销货帐account sales n0'"/zyc  
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共同计算帐项joint account ( ESmP  
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未决帐项outstanding account U^xtS g  
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贷方帐项credit account||creditor account FKu^{'Y6E0  
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借方帐项debit account||debtor account -#"7F:N1  
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应付帐||应付未付帐account payable _f~m&="T!  
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应收帐||应收未收帐account receivable v?(9ZY]  
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新交易||新帐new account ?{*/VJl$  
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未决帐||老帐old account e.ksN  
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现金帐cash account
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流水帐running account /Jci1o  
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暂记帐||未定帐suspense account <E.$4 /T  
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过期帐||延滞帐overdue account||pastdue account wam-=3W  
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杂项帐户sundry account CAD:ifV  
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详细帐单||明细表detail account xz$S5tgDQK  
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呆帐bad account ?~5J!|r#  
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会计项目title of account 20t</lq.  
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会计薄||帐薄account-book Nh[{ B{k  
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营业报告书||损益计算表account of budiness||business report DjT ekn  
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借贷细帐||交验帐account rendered _ 5nQe !  
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明细帐account stated [^gSWU  
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与…银行开立一户头to open an account with ~X;(m
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与…银行建立交易to keep account with ZUyM:$  
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继续记帐to keep account [,5clR=F  
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与…有交易to have an account with O)5-6lm  
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作成会计帐||有往来帐项to make out an account with (oJ#`k:&n  
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清算||清理债务to make up an account n?,fF(  
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清洁帐目||与…停止交易to close ones account with 0l_-   
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结帐to close an account Q|G[9HBI  
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清理未付款to ask an account||to demand an account DTIy/  
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结清差额to balance the account with WJ9u3+  
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清算to settle an account||to liquidate an account||to square an account 2=3
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审查帐目||监查帐目to audit an account uPp(l4(+  
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检查帐目to examine an account uC;@Yi8  
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转入A的帐户to charge the amount to As account }M~AkJL  
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以计帐方式付款to pay on account l;;:3:  
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代理某人||为某人on ones account||on account of one <=`@`rm{  
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为自己计算||独立帐目on ones own account v]1rH$  
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由某人收益并负风险on ones account and risk||for ones account and risk oy |@m|J  
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由某人负担for ones account||for account of one #*`|}_6L  
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按某人指示||列入某人帐户by order and for account of one HvngjP{>  
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列入5月份帐目for May account aG ,uF  
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编入某中帐项下to pass to the account of||to place to the account of Nf~< xK  
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寄出清算书to send in an account||to send in render an account 83n: h08  
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支票薄cheque book 'ZDclz9}  
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支票陈票人cheque drawer ev3x*}d0  
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持票人cheque holder p#kC#{<nE  
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不记名支票cheque to bearer||bearer cheque r~TT c)2  
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记名支票||认人支票cheque to order A0XFu}  
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到期支票antedated cheque qkIU>b,B  
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未到期支票postdated cheque vf2K2\fn  
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保付支票certified cheque (yP55PC O$  
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未获兑现支票，退票returned cheque :3B\,inJ  
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横线支票crossed cheque b5DrwX{Ff  
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普通横线general crossing }>0
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特别横线special crossing ZhsZywM  
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空白支票blank cheque /<0D E22  
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失效支票，过期支票stale cheque B
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普通支票open cheque > A&@Wp1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l,.?-|Poa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "ILWIzf.]  
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支票换现金||兑现to cash a cheque Net)l@IB]  
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清理票款to clear a cheque ht)nx,e=  
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保证兑现to certify a cheque oDP((I2-  
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填写支票数额to fill up a cheque PuCDsojclh  
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支票上划线to cross a cheque ~AanU1U<  
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开发支票to make out a cheque {|Ki^8h/p  
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签发支票，开立支票to draw a cheque||to issue a cheque IzdTXc f   
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透支支票to overdraw a cheque HDVl5X`j'  
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背书支票to endorse a cheque !?o$-+a|  
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请付票款||清付票款to pay a cheque||to honour a cheque 5!F\h'E  
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支票退票to dishonour a cheque {^2W>^  
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拒付支票to refuse a cheque Y^6[[vaj2  
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拒付支票to stop payment of a cheque )p<fL  
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提示要求付款to present for payment a,~D+s;^  
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见票即付持票人payable to bearer ?Z Rkn+;  
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支付指定人payable to order `M?v!]o  
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已过期||无效out of date||stale 
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请给出票人R/D||refer to drawer Yz=h"Zr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \[hn]@@  
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文字与数字不一致words and figures differ -,QKTxwo>  
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支票 #)^^_  
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时间已过account closed R2}kz.  
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时间已过effects not cleared |7 &|>  
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停止付款payment stopped Ci~f#{  
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支票毁损cheque mutilated 3A-*vaySV  
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汇款||寄钱to remit||to send money OmB TA=E<  
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寄票供取款||支票支付to send a cheque for payment kMM'[w  
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寄款人a remitter yahAD.Xuo@  
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收款人a remittee hjkLVL  
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国外汇票foreign Bill 0!pJ5q ,A  
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国内汇票inland Bill j !`B'{cH  
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跟单汇票documentary bill E>E*ZZuhj  
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空头汇票accommodation bill SAR= {/  
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原始汇票original bill u"`*DFjo*  
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改写||换新票据renewed bill /
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即期汇票sight bill||bill on demand 4ZwKpQ 6  
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…days after date||…days after date…日后付款 Br!9x{q*  
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…months after date||…months after date…月后付款 z8"7u/4v{  
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见票后…日付款…days after sight||…days sight 2
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见票后…月付款…months after sight||…months sight } gv8au<  
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同组票据set of bills u-
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单张汇票sola of exchange||sole of exchange [M%._u,  
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远期汇票usance bill||bill at usance ++jAz<46  
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长期汇票long bill WQ6"0*er  

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短期汇票short bill Bd~1P
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逾期汇票overdue bill wW>fVPr  
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宽限日期days of grace XYrJ/!*.  
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电汇telegraphic transfer （T.T） S*
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邮汇postal order||postal note （Am.）||post office order||money order !\Xm!I8  
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本票promissory note （P/N） GH1"xR4!  
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押汇负责书||押汇保证书letter of hypothecation `;l.MZL!  
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副保||抵押品||付属担保物collateral security Vv1|51B  
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担保书trust receipt||letter of indemnity G6@M&u5RT  
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承兑||认付acceptance QTX8 L  
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单张承兑general acceptance s* U1  
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有条件承兑qualified acceptance ?v>ET2wD  
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附条件认付conditional acceptance J{^RkGF  
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部分认付partial acceptance   ,^# yo6-