[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。   b:}wR*Adc  
会计报表statement of account k=h/i8i2z  
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往来帐目account current gZ`#tlA~  
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现在往来帐||存款额current accout  b.mjQ  
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销货帐account sales W G3mQ\k  
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共同计算帐项joint account M@!]
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未决帐项outstanding account y0&V$uv/  
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贷方帐项credit account||creditor account ${TB2q}%  
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借方帐项debit account||debtor account 7b7%(  
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应付帐||应付未付帐account payable Y>dg10=  
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应收帐||应收未收帐account receivable mTXNHvv  
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新交易||新帐new account iaa (ce  
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未决帐||老帐old account e$/Zb`k  
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现金帐cash account PTI'N%W  
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流水帐running account ~qLhZR\g^  
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暂记帐||未定帐suspense account 2fL88/'  
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过期帐||延滞帐overdue account||pastdue account 9V4V}[%  
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杂项帐户sundry account @x-GbK?  
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详细帐单||明细表detail account B,VSFpPx  
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呆帐bad account GE3U0w6WbK  
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会计项目title of account I3E8vi%B.  
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会计薄||帐薄account-book EV7+u0uN&Q  
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营业报告书||损益计算表account of budiness||business report 5_tK3Q8?  
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借贷细帐||交验帐account rendered W-ND<=:Up  
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明细帐account stated (XIq?c1T  
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与…银行开立一户头to open an account with b%~3+c  
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与…银行建立交易to keep account with [t=+$pf(-  
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继续记帐to keep account fF]&{b~wk  
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与…有交易to have an account with OsSiBb,W79  
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作成会计帐||有往来帐项to make out an account with :<7>-+pa  
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清算||清理债务to make up an account cZ2, u,4  
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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 pQ`L=#WM  
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清理未付款to ask an account||to demand an account kT=|tQ@  
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结清差额to balance the account with F7u%oLjr  
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清算to settle an account||to liquidate an account||to square an account ) G &3V  
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审查帐目||监查帐目to audit an account 1,D ^,  
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检查帐目to examine an account <.XoC?j  
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转入A的帐户to charge the amount to As account xH-k~#  
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以计帐方式付款to pay on account D"aQbQP  
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代理某人||为某人on ones account||on account of one I9&<:`  
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为自己计算||独立帐目on ones own account [NDYJ'VGe  
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由某人收益并负风险on ones account and risk||for ones account and risk @}RyW&1Z  
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由某人负担for ones account||for account of one +& Qqu`)?F  
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按某人指示||列入某人帐户by order and for account of one !9Xex?et  
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列入5月份帐目for May account ~kFRy{z  
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编入某中帐项下to pass to the account of||to place to the account of _CT|5wQF<  
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寄出清算书to send in an account||to send in render an account N.rB-  
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支票薄cheque book 9 f+7vC
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支票陈票人cheque drawer 7MfvU|D[d/  
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持票人cheque holder s=+
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不记名支票cheque to bearer||bearer cheque ,;}RIcvQV  
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记名支票||认人支票cheque to order F!'"mU<f  
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到期支票antedated cheque kM@,^`&  

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未到期支票postdated cheque )c_ll;%  
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保付支票certified cheque mbK$Wp#  
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未获兑现支票，退票returned cheque X;0@41t'  
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横线支票crossed cheque ZBWe,Xvq  
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普通横线general crossing %]` WsG  
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特别横线special crossing a &j?"o  
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空白支票blank cheque jdzV&  
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失效支票，过期支票stale cheque C%&7,F7  
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普通支票open cheque "#()4.9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y\:2Re/*Jt  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges sC$X7h(Q+  
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支票换现金||兑现to cash a cheque sdY6_HtE  
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清理票款to clear a cheque (8{Z@  
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保证兑现to certify a cheque >2rFURcD  
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填写支票数额to fill up a cheque 3+Q6<MS q  
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支票上划线to cross a cheque P _ SJK  
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开发支票to make out a cheque (z[cf|he  
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签发支票，开立支票to draw a cheque||to issue a cheque `s+qz  
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透支支票to overdraw a cheque @/9> /?JP  
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背书支票to endorse a cheque qP"m819m  
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请付票款||清付票款to pay a cheque||to honour a cheque a\zbi$S  
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支票退票to dishonour a cheque &W ~,q(  
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拒付支票to refuse a cheque ie_wJ=s  
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拒付支票to stop payment of a cheque M]&9Kg3  
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提示要求付款to present for payment ON$u581 y  
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见票即付持票人payable to bearer 6VA@;g0$  
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支付指定人payable to order 3c6#?<%0`  
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已过期||无效out of date||stale YpAjZQZ,  
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请给出票人R/D||refer to drawer fSSDOH! U,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dfk=%lZYd9  
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文字与数字不一致words and figures differ f 1]1ZOb  
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支票 Qq>M}  
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时间已过account closed O{Wy;7i  
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时间已过effects not cleared
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停止付款payment stopped Eqnc("m)  
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支票毁损cheque mutilated k\I+T~~xD  
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汇款||寄钱to remit||to send money ``DS?pUY  
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寄票供取款||支票支付to send a cheque for payment 7:<co  
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寄款人a remitter G?v]p~6  
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收款人a remittee AQ7w5}g+V  
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国外汇票foreign Bill .0}]/%al  
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国内汇票inland Bill GAI(=  
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跟单汇票documentary bill j]~;|V5Z  
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空头汇票accommodation bill OTwIR<_B+  
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原始汇票original bill <#H
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改写||换新票据renewed bill )i|0Ubn[|  
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即期汇票sight bill||bill on demand p(vmMWR!  
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…days after date||…days after date…日后付款 p^J=*jm)x  
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…months after date||…months after date…月后付款 iX (<ozH  
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见票后…日付款…days after sight||…days sight ' ?tx?t  
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见票后…月付款…months after sight||…months sight =2J^ '7  
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同组票据set of bills ; ,9:1.L  
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单张汇票sola of exchange||sole of exchange 6~b)Hc/  
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远期汇票usance bill||bill at usance H;w8[ImK  
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长期汇票long bill *TyLB&<t  
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短期汇票short bill aWS_z6[t#6  
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逾期汇票overdue bill 5.M82rR;~  
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宽限日期days of grace i&mt-  
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电汇telegraphic transfer （T.T） [6cF#_)*  
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邮汇postal order||postal note （Am.）||post office order||money order ;Z6ngS  
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本票promissory note （P/N） ]5a,%*f+  
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押汇负责书||押汇保证书letter of hypothecation 9.>he+  
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副保||抵押品||付属担保物collateral security HDHC9E6  
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担保书trust receipt||letter of indemnity 2fFGS.l  
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承兑||认付acceptance v5A8"&Jr  
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单张承兑general acceptance fI }v}L^  
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有条件承兑qualified acceptance oGKk2oP  
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附条件认付conditional acceptance wvz_)bN~A  
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部分认付partial acceptance   8)V6yKGO