[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。   Z&?4<-@6\p  
会计报表statement of account 4Th?q
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往来帐目account current QKEtV  
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现在往来帐||存款额current accout LUxDP#~7  
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销货帐account sales >Vx_Xv`Jwb  
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共同计算帐项joint account <sm"3qs"_  
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未决帐项outstanding account Jlb{1B$7  
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贷方帐项credit account||creditor account |*w)]2Bl  
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借方帐项debit account||debtor account Z~h6^h   
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应付帐||应付未付帐account payable 0+qC_ISns  
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应收帐||应收未收帐account receivable (x/:j*`K  
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新交易||新帐new account ox<&T|  
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未决帐||老帐old account f^hJAZ  
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现金帐cash account u/|@iWK:  
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流水帐running account 5*A5Y E-  
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暂记帐||未定帐suspense account E=,b;S-  
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过期帐||延滞帐overdue account||pastdue account  ? .SiT5  
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杂项帐户sundry account vf>d{F^rv  
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详细帐单||明细表detail account 3SbZD  
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呆帐bad account OMmfTlM%  
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会计项目title of account t1 9f%d  
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会计薄||帐薄account-book 7;'UC','  
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营业报告书||损益计算表account of budiness||business report %nq<nfDT  
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借贷细帐||交验帐account rendered h7K,q S  
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明细帐account stated FVP,$  
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与…银行开立一户头to open an account with rmvrv.$3  
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与…银行建立交易to keep account with ;}S_PnwC@  
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继续记帐to keep account t'W6Fmwkx  
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与…有交易to have an account with V#b*:E.cA  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account 9dszn^]T  
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清洁帐目||与…停止交易to close ones account with Bw`?zd\*  
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结帐to close an account CP"5E?dcK  
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清理未付款to ask an account||to demand an account ^56D) A=  
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结清差额to balance the account with 32J/   
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清算to settle an account||to liquidate an account||to square an account <$uDN].T4  
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审查帐目||监查帐目to audit an account &V&beq4)p  
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检查帐目to examine an account /-@F|,O)$n  
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转入A的帐户to charge the amount to As account DBvozTsF~  
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以计帐方式付款to pay on account LG("<CU  
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代理某人||为某人on ones account||on account of one 6_9@s*=d>
 
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为自己计算||独立帐目on ones own account _a?x)3\v  
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由某人收益并负风险on ones account and risk||for ones account and risk pnv)D} "  
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由某人负担for ones account||for account of one 1F2(MKOo!  
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按某人指示||列入某人帐户by order and for account of one [NGq$5  
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列入5月份帐目for May account =G  'c%  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account AY9#{c>X  
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支票薄cheque book yyVE%e5nl  
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支票陈票人cheque drawer 9.Sv"=5gz  
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持票人cheque holder w (odgD  
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不记名支票cheque to bearer||bearer cheque H ;HFen|  
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记名支票||认人支票cheque to order :-+j,G9t  
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到期支票antedated cheque 3+vMi[YO  
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未到期支票postdated cheque P[P]oT.N  
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保付支票certified cheque ~:UAL}b{\~  
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未获兑现支票，退票returned cheque W=!D[G R  
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横线支票crossed cheque +tv"j;z  
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普通横线general crossing ^ Mq8jw(2  
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特别横线special crossing wgKM6?  
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空白支票blank cheque D{iPsH6};5  
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失效支票，过期支票stale cheque HVM(LHm=:  
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普通支票open cheque  k< g  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G\H|\i  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |&0Cuwt  
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支票换现金||兑现to cash a cheque ,Zs*07!$f  
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清理票款to clear a cheque Z oQPvs7_  
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保证兑现to certify a cheque pq<2:F:Kl  
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填写支票数额to fill up a cheque t,R4q*  
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支票上划线to cross a cheque TWo.c _l  
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开发支票to make out a cheque =F90SyzTy  
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签发支票，开立支票to draw a cheque||to issue a cheque [[VB'Rs  
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透支支票to overdraw a cheque ,L9ioYbp  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque dI$M9;  
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支票退票to dishonour a cheque tAH0o\1;  
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拒付支票to refuse a cheque -@yu 9=DT  
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拒付支票to stop payment of a cheque 8:)itYE  
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提示要求付款to present for payment +LeM[XX  
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见票即付持票人payable to bearer !Au9C   
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支付指定人payable to order "fX9bh^  
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已过期||无效out of date||stale <m!(eLm+B  
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请给出票人R/D||refer to drawer Xj("  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?RVY%s;g  
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文字与数字不一致words and figures differ :Mq-4U.e  
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支票 7G<v<&  
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时间已过account closed u#uT|a.  
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时间已过effects not cleared ,
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停止付款payment stopped 7@*l2edXm+  
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支票毁损cheque mutilated t'pY~a9F  
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汇款||寄钱to remit||to send money SlRQi:  
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寄票供取款||支票支付to send a cheque for payment 8r46Wr7Q  
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寄款人a remitter <*4BT}r,^2  
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收款人a remittee fd<a%nSD  
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国外汇票foreign Bill 1'G&PX  
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国内汇票inland Bill -J<{NF  
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跟单汇票documentary bill ]?#E5(V@x  
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空头汇票accommodation bill Mt93YD-2+  
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原始汇票original bill |v6kZ0 B<  
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改写||换新票据renewed bill $k,wA8OZ-  
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即期汇票sight bill||bill on demand z3bRV{{YqN  
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…days after date||…days after date…日后付款 '=Z]mi/aw  
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…months after date||…months after date…月后付款 WE*L=_zDS  
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见票后…日付款…days after sight||…days sight =sYUzYm  
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见票后…月付款…months after sight||…months sight WEnI[JGe  
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同组票据set of bills c&mLK1A6  
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单张汇票sola of exchange||sole of exchange GI[TD?s  
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远期汇票usance bill||bill at usance X9-WU\?UC  
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长期汇票long bill "P
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短期汇票short bill #B!HPlrv  
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逾期汇票overdue bill 1o8C4?T&  
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宽限日期days of grace s
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电汇telegraphic transfer （T.T）  81}JX  
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邮汇postal order||postal note （Am.）||post office order||money order Uk'bOp  
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本票promissory note （P/N） DP8%/CV!*  
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押汇负责书||押汇保证书letter of hypothecation 9Rm\@E [  
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副保||抵押品||付属担保物collateral security w$DHMpW'  
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担保书trust receipt||letter of indemnity r,HIoeAKP  
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承兑||认付acceptance ^)UX#D3b  
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单张承兑general acceptance bn%4s[CVb4  
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有条件承兑qualified acceptance }0IeKpu5  
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附条件认付conditional acceptance VTa%  
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部分认付partial acceptance   f~10 iD