[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。   ZJjm r,1  
会计报表statement of account `Q>qmf_Fi  
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往来帐目account current ]^QO^{Sz  
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现在往来帐||存款额current accout Z
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销货帐account sales vC^n_  
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共同计算帐项joint account ^8g<>,$  
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未决帐项outstanding account Z4T{CwD`D  
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贷方帐项credit account||creditor account R)]+>M-.  
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借方帐项debit account||debtor account c&#B1NN<  
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应付帐||应付未付帐account payable }Q;^C  
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应收帐||应收未收帐account receivable kclZ+E  
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新交易||新帐new account TmLfH d  
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未决帐||老帐old account *#
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现金帐cash account '.t{\  
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流水帐running account UH7FIM7kX  
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暂记帐||未定帐suspense account ~PedR=Y0n  
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过期帐||延滞帐overdue account||pastdue account Z67'/z$0  
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杂项帐户sundry account xPP]RoPR  
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详细帐单||明细表detail account SM[VHNr,-  
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呆帐bad account I\$?'q>  
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会计项目title of account \m~Oaf;$  
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会计薄||帐薄account-book G,,f' >  
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered wo\O0?d3{  
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明细帐account stated h%Uq  
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与…银行开立一户头to open an account with ;!#IRR  
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与…银行建立交易to keep account with (%*~5%l\  
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继续记帐to keep account @4P_Yfn  
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与…有交易to have an account with +Q+!#  
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作成会计帐||有往来帐项to make out an account with j.KV:zJU  
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清算||清理债务to make up an account .zvv
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清洁帐目||与…停止交易to close ones account with G:N
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结帐to close an account 6' 9zpe@`  
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清理未付款to ask an account||to demand an account OdtS5:L  
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结清差额to balance the account with I3dUI~}u  

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清算to settle an account||to liquidate an account||to square an account wQ\bGBks  
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审查帐目||监查帐目to audit an account V Be&of+  
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检查帐目to examine an account P@Av/r  
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转入A的帐户to charge the amount to As account n$ZxN"q <  
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以计帐方式付款to pay on account E# *`u  
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代理某人||为某人on ones account||on account of one 4 zipgw  
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为自己计算||独立帐目on ones own account N#7_)S[@0l  
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由某人收益并负风险on ones account and risk||for ones account and risk _H$Z}2g<z  
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由某人负担for ones account||for account of one $ Bdxu  
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按某人指示||列入某人帐户by order and for account of one z. xRJ  
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列入5月份帐目for May account Ox+}JB [  
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编入某中帐项下to pass to the account of||to place to the account of N"/ be  
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寄出清算书to send in an account||to send in render an account {aWfD XB1  
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支票薄cheque book 0p!N'7N  
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支票陈票人cheque drawer f`_6X~
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持票人cheque holder [NguQ]B.  
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不记名支票cheque to bearer||bearer cheque 4L[-[{2  
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记名支票||认人支票cheque to order ?&r>`H E  
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到期支票antedated cheque R3} Z"  

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未到期支票postdated cheque &\s>PvnquX  
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保付支票certified cheque ;/<J&#2.  
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未获兑现支票，退票returned cheque y5bELWA  
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横线支票crossed cheque &y=~:1&f  
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普通横线general crossing mbRN W  
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特别横线special crossing )t$|'c}  
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空白支票blank cheque Oy/+uw^  
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失效支票，过期支票stale cheque d>qxaX;  
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普通支票open cheque Q.G6y,KR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s8<)lO<SV.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges D*R49hja {  
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支票换现金||兑现to cash a cheque q={\|j$X  
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清理票款to clear a cheque Ya)s_Zr7  
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保证兑现to certify a cheque {~"6/L  
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填写支票数额to fill up a cheque zU9G:jH  
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支票上划线to cross a cheque ]'F{uDm[  
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开发支票to make out a cheque N@>,gm@UU  
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签发支票，开立支票to draw a cheque||to issue a cheque ec4jiE  
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透支支票to overdraw a cheque H3"[zg9L:a  
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背书支票to endorse a cheque [9WtoA,k
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请付票款||清付票款to pay a cheque||to honour a cheque .Y%)&  
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支票退票to dishonour a cheque a<%WFix  
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拒付支票to refuse a cheque W%f:+s}cI  
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拒付支票to stop payment of a cheque 66?!"w
  
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提示要求付款to present for payment qwu++9BM  
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见票即付持票人payable to bearer ujZki.x  
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支付指定人payable to order sQ/7Mc  
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已过期||无效out of date||stale sB_o HUMH6  
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请给出票人R/D||refer to drawer kx'ncxN~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Qw^nN(K!>  
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文字与数字不一致words and figures differ *eL %[B  
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支票 0/<}.Z]  
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时间已过account closed Qp<?[C}'W  
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时间已过effects not cleared %96JH YcX  
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停止付款payment stopped +H_Jr'/  
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支票毁损cheque mutilated a2UER1Yp"  
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汇款||寄钱to remit||to send money 7'j?GzaQ+  
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寄票供取款||支票支付to send a cheque for payment 0F`@/C1y55  
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寄款人a remitter 'rHkJ  
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收款人a remittee Tx0/3^\>8A  
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国外汇票foreign Bill .Q?cNSWU  
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国内汇票inland Bill Q0,]Q ]_  
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跟单汇票documentary bill `f*
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空头汇票accommodation bill v/8K?$"q  
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原始汇票original bill 7&:gvhw  
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改写||换新票据renewed bill +G? 4Wc1  
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即期汇票sight bill||bill on demand  qeBfE  
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…days after date||…days after date…日后付款 4B<D.i ;}  
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…months after date||…months after date…月后付款 E4HG`_cWb  
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见票后…日付款…days after sight||…days sight iwJBhu0@#  
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见票后…月付款…months after sight||…months sight pYI`5B4  
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同组票据set of bills )mB+#T<k-  
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单张汇票sola of exchange||sole of exchange -G(z!ed  
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远期汇票usance bill||bill at usance ]B:g<}5$4  
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长期汇票long bill iPa!pg4m  
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短期汇票short bill %njX'7^u  
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逾期汇票overdue bill LU?X|{z  
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宽限日期days of grace O9r3^y\>I  
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电汇telegraphic transfer （T.T） ES;7_ .q  
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邮汇postal order||postal note （Am.）||post office order||money order ^Gq4Y
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本票promissory note （P/N） Kg VLXI6  
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押汇负责书||押汇保证书letter of hypothecation 2_x}wB0P  
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副保||抵押品||付属担保物collateral security K,&)\r kzD  
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担保书trust receipt||letter of indemnity NN\% X3ri"  
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承兑||认付acceptance SuB;Nb7r`  
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单张承兑general acceptance |P$tLOrG  
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有条件承兑qualified acceptance &$lz@Z  
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附条件认付conditional acceptance MRxzOs  
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部分认付partial acceptance   XpJT
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