[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。   Jf?S9r5Q  
会计报表statement of account wKk 3)@il  
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往来帐目account current f4'El2>-86  
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现在往来帐||存款额current accout "Su b4F`  
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销货帐account sales O`i)?BC  
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共同计算帐项joint account <.,RBo  
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未决帐项outstanding account ^IX%dzM  
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贷方帐项credit account||creditor account {Q5KV%F_  
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借方帐项debit account||debtor account o]Z _@VI  
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应付帐||应付未付帐account payable O(VxMO  
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应收帐||应收未收帐account receivable !|:RcH[  
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新交易||新帐new account ,-@xq.D  
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未决帐||老帐old account zhNQuK,L  
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现金帐cash account mge#YV::  
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流水帐running account G.E[6G3  
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暂记帐||未定帐suspense account *-0>3  
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过期帐||延滞帐overdue account||pastdue account B`i$Wt<7  
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杂项帐户sundry account 42&v% ;R  
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详细帐单||明细表detail account /hL\,x2  
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呆帐bad account 58::h.:  
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会计项目title of account %)?`{O~ h  
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会计薄||帐薄account-book eIH$"f;L  
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营业报告书||损益计算表account of budiness||business report Us ]=Y}(  
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借贷细帐||交验帐account rendered 49AW6H.JT  
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明细帐account stated ygzxCn|#  
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与…银行开立一户头to open an account with p$Hi[upy  
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与…银行建立交易to keep account with X:|8vS+0gU  
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继续记帐to keep account
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与…有交易to have an account with UE.4qY_7  
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作成会计帐||有往来帐项to make out an account with b?T  
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清算||清理债务to make up an account KC#/Z2A|<  
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清洁帐目||与…停止交易to close ones account with k~.&j"K  
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结帐to close an account mJ}opy!{;  
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清理未付款to ask an account||to demand an account !
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结清差额to balance the account with OI}cs2m  
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清算to settle an account||to liquidate an account||to square an account $I9qgDJ)  
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审查帐目||监查帐目to audit an account kg
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检查帐目to examine an account 2*iIjw3g  
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转入A的帐户to charge the amount to As account G 2!xPHz  
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以计帐方式付款to pay on account uocHa5J  
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代理某人||为某人on ones account||on account of one a^d8I  
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为自己计算||独立帐目on ones own account 6(d}W2GP  
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由某人收益并负风险on ones account and risk||for ones account and risk w }^ I  
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由某人负担for ones account||for account of one r%:+$aIt  
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按某人指示||列入某人帐户by order and for account of one om?-WJI  
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列入5月份帐目for May account xk&Jl#
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编入某中帐项下to pass to the account of||to place to the account of M9zfT!-  
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寄出清算书to send in an account||to send in render an account OO[F E3F  
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支票薄cheque book ]Oq[gBL"A  
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支票陈票人cheque drawer o,|[GhtHqs  
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持票人cheque holder Y ')x/H  
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不记名支票cheque to bearer||bearer cheque x?&$ci  
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记名支票||认人支票cheque to order OpHsob~  
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到期支票antedated cheque n=[/Z!  
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未到期支票postdated cheque z[Xd%mhjO  
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保付支票certified cheque aA,!<^&}  
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未获兑现支票，退票returned cheque w!D|]L oE  
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横线支票crossed cheque (SvWvm  
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普通横线general crossing @H=:)*;  
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特别横线special crossing -PfX0y9n  
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空白支票blank cheque ynQ: >tw  
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失效支票，过期支票stale cheque I"A_b}~*}  
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普通支票open cheque ATK_DEAu  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eLfk\kk]Pc  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 3v1iy/ /  
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支票换现金||兑现to cash a cheque FG.em  
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清理票款to clear a cheque ,g2ij  
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保证兑现to certify a cheque 5\]Sv]s)R  
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填写支票数额to fill up a cheque UG+d-&~L
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支票上划线to cross a cheque `erV$( M  
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开发支票to make out a cheque j+ $rj  
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签发支票，开立支票to draw a cheque||to issue a cheque '>-gi}z7  
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透支支票to overdraw a cheque Azl&mu  
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背书支票to endorse a cheque `6~
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请付票款||清付票款to pay a cheque||to honour a cheque 5:Z0Pt  
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支票退票to dishonour a cheque j*
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拒付支票to refuse a cheque &
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拒付支票to stop payment of a cheque )h"<\%LU  
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提示要求付款to present for payment iU$] {c2;A  
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见票即付持票人payable to bearer xST8|H  
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支付指定人payable to order *"?l]d  
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已过期||无效out of date||stale /oR0+sH]  
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请给出票人R/D||refer to drawer (D#B_`;-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7S '% E  
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文字与数字不一致words and figures differ Aw}"gpL  
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支票 10)jsA  
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时间已过account closed rM `X?>iT+  
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时间已过effects not cleared wN@oYFoL  
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停止付款payment stopped XRcqhv  
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支票毁损cheque mutilated bSiYHRH.e  
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汇款||寄钱to remit||to send money G/b^|;41  
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寄票供取款||支票支付to send a cheque for payment &|Bc7+/P  
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寄款人a remitter FKIw!m ~  
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收款人a remittee RTE8Uq36  
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国外汇票foreign Bill Sx708`/Ep  
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国内汇票inland Bill 4[.oPK=i  
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跟单汇票documentary bill 01}C^iD  
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空头汇票accommodation bill |_] Q$q[[%  
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原始汇票original bill =osv3>&q  
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改写||换新票据renewed bill eCqHvMp  
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即期汇票sight bill||bill on demand -*$HddD  
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…days after date||…days after date…日后付款 ;5zz<;
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…months after date||…months after date…月后付款 mV
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见票后…日付款…days after sight||…days sight Y zh"1|O  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills 1guJG_;z  
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单张汇票sola of exchange||sole of exchange a0D%k:k5  
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远期汇票usance bill||bill at usance wB!Nc Y\p  
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长期汇票long bill aqj@Cjk4Z  
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短期汇票short bill w8U&ls1b  
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逾期汇票overdue bill "nw;NIp!  
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宽限日期days of grace uBNn6j  
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电汇telegraphic transfer （T.T） p<,*3huj  
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邮汇postal order||postal note （Am.）||post office order||money order gm igsXQ  
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本票promissory note （P/N） A v2 08}Y  
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押汇负责书||押汇保证书letter of hypothecation B0dQ@Hq*  
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副保||抵押品||付属担保物collateral security 7UVzp v  
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担保书trust receipt||letter of indemnity psg)*'r  
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承兑||认付acceptance %s|}Fz->  
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单张承兑general acceptance 1IC~e^"  
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有条件承兑qualified acceptance S- pV_Ff  
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附条件认付conditional acceptance G,o6292hj  
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部分认付partial acceptance   e1%/26\