[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。   ">voi$Kzey  
会计报表statement of account $K8ZxH1z@  
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往来帐目account current 5'>(|7~%\  
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现在往来帐||存款额current accout Q9#$ 4  
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销货帐account sales ]b<k%   
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共同计算帐项joint account Gz~P 0Z^w}  
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未决帐项outstanding account "W:'cIw  
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贷方帐项credit account||creditor account {n%F^ky+7  
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借方帐项debit account||debtor account T92k"fBY  
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应付帐||应付未付帐account payable yZA}WTGe  
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应收帐||应收未收帐account receivable `Nu3s<O7CF  
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新交易||新帐new account LYavth`@h  
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未决帐||老帐old account OZLU >LU  
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现金帐cash account AVi w}Y J  
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流水帐running account AXz'=T}{  
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暂记帐||未定帐suspense account KS1Z&~4  
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过期帐||延滞帐overdue account||pastdue account L&Bc-kMH  
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杂项帐户sundry account -GDX#A-J  
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详细帐单||明细表detail account j!qO[CJJ  
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会计项目title of account ?msx  
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会计薄||帐薄account-book t+W+f  
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营业报告书||损益计算表account of budiness||business report IFH%R>={  
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借贷细帐||交验帐account rendered x0?8AG%  
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明细帐account stated N9r02c  
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与…银行开立一户头to open an account with  "gfy6m  
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与…银行建立交易to keep account with PnJr  
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继续记帐to keep account tV9BVsN  
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与…有交易to have an account with }"06'  
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作成会计帐||有往来帐项to make out an account with lNs 'jaD  
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清算||清理债务to make up an account 9TjAEeU  
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清洁帐目||与…停止交易to close ones account with WIb\+!  
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结帐to close an account 5@" bx=  
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清理未付款to ask an account||to demand an account r*C:)z.}  
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结清差额to balance the account with ;Z:z'';Lm  
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清算to settle an account||to liquidate an account||to square an account :Qh5ZO&G0  
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审查帐目||监查帐目to audit an account O66\s q  
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检查帐目to examine an account L,of@>  
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转入A的帐户to charge the amount to As account _Sj S^z~  
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以计帐方式付款to pay on account 8K*X]Z h  
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代理某人||为某人on ones account||on account of one  s$YKdtR  
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为自己计算||独立帐目on ones own account  V7 %G?  
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由某人收益并负风险on ones account and risk||for ones account and risk LTG#nM0  
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由某人负担for ones account||for account of one E^zgYkZO  
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按某人指示||列入某人帐户by order and for account of one ,*Y*ov23aQ  
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列入5月份帐目for May account 54WM*FZ  
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编入某中帐项下to pass to the account of||to place to the account of yZ~<! 5.P  
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寄出清算书to send in an account||to send in render an account 'Y(#Yxc  
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支票薄cheque book g_G?gO  
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支票陈票人cheque drawer qF`;xa%,}  
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持票人cheque holder bxyEn'vNvQ  
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不记名支票cheque to bearer||bearer cheque `~UCWK  
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记名支票||认人支票cheque to order |xZDc6HDW  
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到期支票antedated cheque 1)/B V{n  
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未到期支票postdated cheque x,E#+ m  
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保付支票certified cheque )PL'^gRr  
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未获兑现支票，退票returned cheque [@kzC/Jq3  
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横线支票crossed cheque >4ebvM 0|  
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普通横线general crossing M$FXDyr  
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特别横线special crossing @_Aqk{3  
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空白支票blank cheque 00U8<~u  
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失效支票，过期支票stale cheque L45&O *%  
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普通支票open cheque #Vv*2Mc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k:7UU4M 5  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _ H$Cm  
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支票换现金||兑现to cash a cheque U~Ni2|}\C9  
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清理票款to clear a cheque `U2PlCf|  
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保证兑现to certify a cheque &^9f)xb  
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填写支票数额to fill up a cheque H.Jcp|k[;  
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支票上划线to cross a cheque L4Nk+R;  
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开发支票to make out a cheque z+wV(i97  
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签发支票，开立支票to draw a cheque||to issue a cheque VrF]X#\)  
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透支支票to overdraw a cheque H@G7oK  
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背书支票to endorse a cheque Oo7n_h1  
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请付票款||清付票款to pay a cheque||to honour a cheque DKK200j  
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支票退票to dishonour a cheque 50_%Tl[  
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拒付支票to refuse a cheque j:<E=[Kl  
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拒付支票to stop payment of a cheque 3kKXzIh  
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提示要求付款to present for payment {tWfLfzU  
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见票即付持票人payable to bearer !*CL>}-,  
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支付指定人payable to order .Ta$@sPh}  
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已过期||无效out of date||stale Lo;T\C
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请给出票人R/D||refer to drawer DK4V/>@8  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VaQ}XM  
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文字与数字不一致words and figures differ 8(g:i#~  
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支票 @x{;a9y  
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时间已过account closed C/]0jAAE7  
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时间已过effects not cleared \&W~nYXq"  
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停止付款payment stopped \idg[&}l}  
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支票毁损cheque mutilated [m('Y0fwO^  
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汇款||寄钱to remit||to send money }hl# e[$  
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寄票供取款||支票支付to send a cheque for payment GS)l{bS#[O  
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寄款人a remitter 4pA(.<#A  
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收款人a remittee T_I"Tsv  
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国外汇票foreign Bill L! Q&?xP  
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国内汇票inland Bill nc& V59*   
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跟单汇票documentary bill mqtl0P0  
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空头汇票accommodation bill Z&/;6[  
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原始汇票original bill 3!ulBiMh  
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改写||换新票据renewed bill ggX'`bK  
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即期汇票sight bill||bill on demand VU)y
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…days after date||…days after date…日后付款 zD2Bhta y  
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…months after date||…months after date…月后付款 !]5F2~"v  
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见票后…日付款…days after sight||…days sight q4(&.Al\@  
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见票后…月付款…months after sight||…months sight I@ }:} 8t  
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同组票据set of bills ].2q.7Yur  
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单张汇票sola of exchange||sole of exchange %E~4Ur  
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远期汇票usance bill||bill at usance .|KxQn}  
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长期汇票long bill #.a4}ya19  
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短期汇票short bill uZ%b6+(  
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逾期汇票overdue bill #y}@FG  
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宽限日期days of grace D-A#{e _  
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电汇telegraphic transfer （T.T） :#c?`>uV  
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邮汇postal order||postal note （Am.）||post office order||money order W&BwBp]K  
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本票promissory note （P/N） ZEUd?"gaR  
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押汇负责书||押汇保证书letter of hypothecation 7:{4'Wr@6|  
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副保||抵押品||付属担保物collateral security Mwp#.du(  
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担保书trust receipt||letter of indemnity SECL(@0(^  
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承兑||认付acceptance wToz{!n  
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单张承兑general acceptance # e+%;5\  
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有条件承兑qualified acceptance %jKR\f G  
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附条件认付conditional acceptance b(;"p-^  
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部分认付partial acceptance   [$8*(d"F'