[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。   ])dq4\Bw  
会计报表statement of account &ukYTDM  
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往来帐目account current ogt<vng  
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现在往来帐||存款额current accout 95.m^~5  
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销货帐account sales ] m$;ra]  
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共同计算帐项joint account nLn3kMl4  
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未决帐项outstanding account ac8+?FpK #  
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贷方帐项credit account||creditor account -L;sv0  
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借方帐项debit account||debtor account f(Vr&X  
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应付帐||应付未付帐account payable xgw[)!g^\  
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应收帐||应收未收帐account receivable ~j%g?;#*  
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新交易||新帐new account ~b.C[s  
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未决帐||老帐old account 2Zf}t  
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现金帐cash account J$'Q3k  
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流水帐running account nE$8-*BZ_  
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暂记帐||未定帐suspense account yV;_]_EO  
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过期帐||延滞帐overdue account||pastdue account Lt\Wz'6Y  
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杂项帐户sundry account ${(c`X  
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详细帐单||明细表detail account ]yc&ffe%  
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呆帐bad account "x;|li3;  
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会计项目title of account *@2+$fgz  
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会计薄||帐薄account-book hUL5V1-j  
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营业报告书||损益计算表account of budiness||business report H1!u1k1nl  
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借贷细帐||交验帐account rendered e}F1ZJz  
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明细帐account stated %jS#DVxBR  
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与…银行开立一户头to open an account with g}uVuK;<  

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与…银行建立交易to keep account with <1^\,cI2  
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继续记帐to keep account k&<cFZU  
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与…有交易to have an account with cx+li4v  
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作成会计帐||有往来帐项to make out an account with f@G3,u!]i  
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清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with 49e~/YY  
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结帐to close an account (Lp$EC&%6  
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清理未付款to ask an account||to demand an account g^`;B"  
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结清差额to balance the account with ! u4'1jd[d  
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清算to settle an account||to liquidate an account||to square an account /d1 B-I  
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审查帐目||监查帐目to audit an account Y[\ZN  
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检查帐目to examine an account H&yK{0H  
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转入A的帐户to charge the amount to As account 6)@Y41H]C  
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以计帐方式付款to pay on account P ~sX S  
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代理某人||为某人on ones account||on account of one 0U d.u  
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为自己计算||独立帐目on ones own account l9zkx'xt.-  
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由某人收益并负风险on ones account and risk||for ones account and risk M?3Nh;  
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由某人负担for ones account||for account of one AJ:(NV1=  
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按某人指示||列入某人帐户by order and for account of one h VQj$TA  
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列入5月份帐目for May account ~0^d-,ZD5  
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编入某中帐项下to pass to the account of||to place to the account of LXGlG  
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寄出清算书to send in an account||to send in render an account g~A~|di|  
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支票薄cheque book qkg`4'rLg  
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支票陈票人cheque drawer Q.$|TbVfds  
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持票人cheque holder y>5??q  
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不记名支票cheque to bearer||bearer cheque }1sFddGVt  
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记名支票||认人支票cheque to order ZliJc7lss  
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到期支票antedated cheque ;4!,
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未到期支票postdated cheque &Oxf^x["]  
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保付支票certified cheque ]m(C}}  
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未获兑现支票，退票returned cheque ,?k~>,{3  
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横线支票crossed cheque /
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普通横线general crossing *>#mI/#}  
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特别横线special crossing V (5=-8k  
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空白支票blank cheque \@KKX  
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失效支票，过期支票stale cheque Ny6 daf3f  
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普通支票open cheque t'.oty=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount M< 1rQW'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }iZ>Gm'5  
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支票换现金||兑现to cash a cheque 4P(ysTuM  
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清理票款to clear a cheque DClV&\i=o  
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保证兑现to certify a cheque `Qg#`  
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填写支票数额to fill up a cheque G9_M~N%a  
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支票上划线to cross a cheque JBCJVWUt  
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开发支票to make out a cheque ' >
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签发支票，开立支票to draw a cheque||to issue a cheque a BHV  
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透支支票to overdraw a cheque -H;%1y$A-  
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背书支票to endorse a cheque 'B$bGQ  
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请付票款||清付票款to pay a cheque||to honour a cheque /JOEnQ5X\!  
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支票退票to dishonour a cheque =h"*1`  
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拒付支票to refuse a cheque ];|;")#=  
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拒付支票to stop payment of a cheque <<Fk[qMA  
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提示要求付款to present for payment _DAAD,'<a  
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见票即付持票人payable to bearer x7s75  
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支付指定人payable to order !u}}V  
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已过期||无效out of date||stale {FavF 9O  
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请给出票人R/D||refer to drawer hE-u9i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {$<X\\&r  
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文字与数字不一致words and figures differ S> f8j?n  
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支票 S*o%#ZJN  
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时间已过account closed CbJ ]}Z  
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更改处应加盖印章alterations require initials f1'NWec  
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时间已过effects not cleared _RFTm.9&  
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停止付款payment stopped #:v e3gWl  
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支票毁损cheque mutilated 1{oq8LB  
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汇款||寄钱to remit||to send money (Ck|RojC  
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寄票供取款||支票支付to send a cheque for payment ZB'/DO=i  
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寄款人a remitter [s-Km/  
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收款人a remittee Y" &&=M#  
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国外汇票foreign Bill ZqQJFyV*  
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国内汇票inland Bill !HM|~G7  
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跟单汇票documentary bill k=j--`$8k  
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空头汇票accommodation bill P agzp%m  
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原始汇票original bill |:SBkM,  
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改写||换新票据renewed bill D.H$4[u;j  
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即期汇票sight bill||bill on demand .7TQ
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…days after date||…days after date…日后付款 /238pg~Cw5  
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…months after date||…months after date…月后付款 l/,O9ur-  
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见票后…日付款…days after sight||…days sight TQDb\d8,f  
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见票后…月付款…months after sight||…months sight W8j)2nKD  
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同组票据set of bills )=TD}Xb  
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单张汇票sola of exchange||sole of exchange .8hB <G  
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远期汇票usance bill||bill at usance =s`\W7/;{-  
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长期汇票long bill |LA./%U  
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短期汇票short bill az@{O4
  
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逾期汇票overdue bill mMm_=cfv  
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宽限日期days of grace #?.Yc%5B  
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电汇telegraphic transfer （T.T） {LfVV5
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邮汇postal order||postal note （Am.）||post office order||money order v 0mc1g+9  
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本票promissory note （P/N） =!m5'$Uz>  
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押汇负责书||押汇保证书letter of hypothecation bI.LE/yk  
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副保||抵押品||付属担保物collateral security 3 /V&PDC*'  
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担保书trust receipt||letter of indemnity (
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承兑||认付acceptance :xISS  
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单张承兑general acceptance x!GHUz*:uz  
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有条件承兑qualified acceptance "&*O7cs$pA  
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附条件认付conditional acceptance mUY+v>F  
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部分认付partial acceptance   8&?Kg>M