[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。   R2C~.d_TDu  
会计报表statement of account jrz.n4Y`  
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往来帐目account current e"bzZ!c&~V  

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现在往来帐||存款额current accout l`A&LQ[  
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销货帐account sales wQd8/&mmk  
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共同计算帐项joint account h*!oHS~/l  
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未决帐项outstanding account CnZEBAU  
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贷方帐项credit account||creditor account rWDD$4y  
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借方帐项debit account||debtor account n=F rv*"Z  
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应付帐||应付未付帐account payable l:JVt`A4?  
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应收帐||应收未收帐account receivable GI,TE  
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新交易||新帐new account _#&oQFdYR  
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未决帐||老帐old account ry=8Oq&[~  
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现金帐cash account ?a% F3B  
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流水帐running account c^pQitPv  
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暂记帐||未定帐suspense account JA9NTu(  
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过期帐||延滞帐overdue account||pastdue account lMu-,Z="  
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杂项帐户sundry account \7*|u  
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详细帐单||明细表detail account ZX`x9/0&  
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呆帐bad account _/}$X"4  
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会计项目title of account +}?%w|8||s  
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会计薄||帐薄account-book q. Jx|x  
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营业报告书||损益计算表account of budiness||business report MnF|'t  
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借贷细帐||交验帐account rendered SC4jKm2  
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明细帐account stated ~Y*.cGA  
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与…银行开立一户头to open an account with ^mFsrw  
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与…银行建立交易to keep account with k{F6WQ7  
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继续记帐to keep account 1EQ:@1  
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与…有交易to have an account with z@\mn  
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作成会计帐||有往来帐项to make out an account with US9aW)8  
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清算||清理债务to make up an account aCQ[Uc<B :  
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清洁帐目||与…停止交易to close ones account with
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结帐to close an account m3P7*S5NJ7  
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清理未付款to ask an account||to demand an account 4K`b?{){+a  
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结清差额to balance the account with #sjGju"#_  
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清算to settle an account||to liquidate an account||to square an account hDUU_.q)D  
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审查帐目||监查帐目to audit an account Da6l=M  
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检查帐目to examine an account :-hVb S0I  
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转入A的帐户to charge the amount to As account })uyq_nz  
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以计帐方式付款to pay on account j8^#698X  
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代理某人||为某人on ones account||on account of one z}$.A9yn  
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为自己计算||独立帐目on ones own account +tg${3ti_  
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由某人收益并负风险on ones account and risk||for ones account and risk q?]K Z_a  
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由某人负担for ones account||for account of one w6Mv%ZO_  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account S-7C'dc  
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编入某中帐项下to pass to the account of||to place to the account of EaL>~:j  
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寄出清算书to send in an account||to send in render an account `@0AGSzUv  
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支票薄cheque book QX=x^(M$m  
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支票陈票人cheque drawer &Ll&A@yU  
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持票人cheque holder D$NpyF.87
 
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不记名支票cheque to bearer||bearer cheque JB.U&  
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记名支票||认人支票cheque to order \W= qqE]  
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到期支票antedated cheque qn |~YXn  
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未到期支票postdated cheque )Z['=+s%  

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保付支票certified cheque apfr>L3  
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未获兑现支票，退票returned cheque l~DIV$>,Z  
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横线支票crossed cheque #reW)P>  
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普通横线general crossing zZ<
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特别横线special crossing j|!t3}((  
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空白支票blank cheque ZKpJc'h  
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失效支票，过期支票stale cheque MxKTKBxQ  
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普通支票open cheque >V)"TZH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ACZK]~Y'N*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges gTU5r4xm~  
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支票换现金||兑现to cash a cheque @h!Z0}dX(  
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清理票款to clear a cheque +`g&hO\W  
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保证兑现to certify a cheque @DY"~ccH  
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填写支票数额to fill up a cheque : MjDcI~  
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支票上划线to cross a cheque xdM'v{N#m  
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开发支票to make out a cheque ljOY;WV3  
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签发支票，开立支票to draw a cheque||to issue a cheque F@f4-NR>  
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透支支票to overdraw a cheque wL="p) TO.  
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背书支票to endorse a cheque +,LWyvc'  
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请付票款||清付票款to pay a cheque||to honour a cheque .O5V;&,
  
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支票退票to dishonour a cheque 9,`i[Dzp  
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拒付支票to refuse a cheque z06,$O Yz  
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拒付支票to stop payment of a cheque _ s3d$C?B  
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提示要求付款to present for payment 7K
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见票即付持票人payable to bearer =zK4jiM1  
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支付指定人payable to order hoqZb<:  
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已过期||无效out of date||stale n*wQgC'vw  
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请给出票人R/D||refer to drawer -?)^ hbr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M x#L|w`r  
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文字与数字不一致words and figures differ .s*N1 U?h  
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支票 %%s)D4sW  
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时间已过account closed 4@{cK
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更改处应加盖印章alterations require initials 7 mCf*|  
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时间已过effects not cleared rwLKY.J]  
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停止付款payment stopped FprdP*/  
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支票毁损cheque mutilated D#&9zR86F  
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汇款||寄钱to remit||to send money vYV!8o.I  
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寄票供取款||支票支付to send a cheque for payment x!_5/  
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寄款人a remitter U_*,XLU  
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收款人a remittee $^iio@SW{  
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国外汇票foreign Bill 2]mV9B   
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国内汇票inland Bill EN2t}rua   
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跟单汇票documentary bill U~][ ph  
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空头汇票accommodation bill ~-zIB=TyK  
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原始汇票original bill Np+PUu>  
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改写||换新票据renewed bill 4tCM2it%  
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即期汇票sight bill||bill on demand |qMG@  
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…days after date||…days after date…日后付款 I.3~ctzu  
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…months after date||…months after date…月后付款 Fy{yg]O"  
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见票后…日付款…days after sight||…days sight Eto"B"  
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见票后…月付款…months after sight||…months sight \eKXsO"d  
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同组票据set of bills o08g]a  
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单张汇票sola of exchange||sole of exchange `6VnL)  
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远期汇票usance bill||bill at usance M^'1Q.K  
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长期汇票long bill U*a#{C7"  
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短期汇票short bill {'4#{zmp  
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逾期汇票overdue bill +zMhA p  
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宽限日期days of grace Fl.?*KBz  

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电汇telegraphic transfer （T.T） "~ID.G| <  
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邮汇postal order||postal note （Am.）||post office order||money order }SWfP5D@  
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本票promissory note （P/N） UUfM7gq  
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押汇负责书||押汇保证书letter of hypothecation &C MBTY#u  
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副保||抵押品||付属担保物collateral security h i!K-_Uy  
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担保书trust receipt||letter of indemnity I7Kgi3  
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承兑||认付acceptance =T3{!\tH  
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单张承兑general acceptance sRT5i9TQ  
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有条件承兑qualified acceptance Bs0~P 4^  
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附条件认付conditional acceptance g.Ur~5r  
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部分认付partial acceptance   ww %c+O/