[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。   U@DIO/C,m`  
会计报表statement of account >=$( ,8"  
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往来帐目account current v, 9MAZ ,  
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现在往来帐||存款额current accout |h4aJv  
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销货帐account sales ?o?~Df&  
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共同计算帐项joint account a}EO7tcg,  
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未决帐项outstanding account Dz3=k
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贷方帐项credit account||creditor account 7G zf>n  
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借方帐项debit account||debtor account n j0!  
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应付帐||应付未付帐account payable ;Hk{bz
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应收帐||应收未收帐account receivable [Wf%iwB  
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新交易||新帐new account OTwIR<_B+  
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未决帐||老帐old account bh V.uBH  
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现金帐cash account M^S
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流水帐running account Q#M@!&  
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暂记帐||未定帐suspense account ]l/ PyX  
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过期帐||延滞帐overdue account||pastdue account 
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杂项帐户sundry account csK;GSp}  
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详细帐单||明细表detail account y
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呆帐bad account h $`zuz  
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会计项目title of account ?2q4dx0  
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会计薄||帐薄account-book ~S\y)l\wZ  
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营业报告书||损益计算表account of budiness||business report wa1Qt  
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借贷细帐||交验帐account rendered omu)s '8  
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明细帐account stated 5.M82rR;~  
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与…银行开立一户头to open an account with i&mt-  
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与…银行建立交易to keep account with 2H,n"-9+  
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继续记帐to keep account nq%GLUH   
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与…有交易to have an account with a8}!9kL  
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作成会计帐||有往来帐项to make out an account with y^:N^Gt  
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清算||清理债务to make up an account ~O8Xj6  
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清洁帐目||与…停止交易to close ones account with GUcGu5tw:  
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结帐to close an account 0eFvcH:qG  
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清理未付款to ask an account||to demand an account +`&-xq76  
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结清差额to balance the account with 4l?"zv1  
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清算to settle an account||to liquidate an account||to square an account k.6(Q_TS  
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审查帐目||监查帐目to audit an account "yf#sEabV  
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检查帐目to examine an account 0oPcZ""X]  
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转入A的帐户to charge the amount to As account E3 d# T  
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以计帐方式付款to pay on account '[ `pU>9  
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代理某人||为某人on ones account||on account of one k*k 9hv?  
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为自己计算||独立帐目on ones own account m$H(l4wB>  
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由某人收益并负风险on ones account and risk||for ones account and risk W8Aii'Q8C/  
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由某人负担for ones account||for account of one H-'~c\)  
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按某人指示||列入某人帐户by order and for account of one !fK9YW(Im  
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列入5月份帐目for May account b5Vn_;V*  
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编入某中帐项下to pass to the account of||to place to the account of Ika(ip#]=  
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寄出清算书to send in an account||to send in render an account IHStN,QD  
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支票薄cheque book $Y&rci]  
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支票陈票人cheque drawer e sDd>W  
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持票人cheque holder ;.|).y1/`  
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不记名支票cheque to bearer||bearer cheque #25%17  
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记名支票||认人支票cheque to order F2
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到期支票antedated cheque e9@7GaL`"S  
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未到期支票postdated cheque "*N=aHsj  
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保付支票certified cheque ;!H|0sv  
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未获兑现支票，退票returned cheque Mz#<Vm4  
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横线支票crossed cheque I|oS`iLl$  
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普通横线general crossing % XS2;V  
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特别横线special crossing  a }m>  
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空白支票blank cheque Yl#|+xYA5[  
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失效支票，过期支票stale cheque DLP G  
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普通支票open cheque ,9@JBV%_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount pi|P&?yw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F\G-. 1  
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支票换现金||兑现to cash a cheque !i{9wI  
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清理票款to clear a cheque C ks;f
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保证兑现to certify a cheque  d)yu`U  
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填写支票数额to fill up a cheque ah9P C7[  
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支票上划线to cross a cheque r|,_qNrw  
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开发支票to make out a cheque SE7mn6,%\  
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签发支票，开立支票to draw a cheque||to issue a cheque ;.'\8!j  
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透支支票to overdraw a cheque `Hp=1a  
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背书支票to endorse a cheque Qt+i0xd  
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请付票款||清付票款to pay a cheque||to honour a cheque z55g'+Kab  
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支票退票to dishonour a cheque 4Wk`P]?^  
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拒付支票to refuse a cheque #6F|
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拒付支票to stop payment of a cheque {TVQ]G%'b  
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提示要求付款to present for payment >v'@p  
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见票即付持票人payable to bearer Q79WGW  
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支付指定人payable to order #9rCF 3P  
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已过期||无效out of date||stale [5;_XMj%  
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请给出票人R/D||refer to drawer k[a5D/b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vs2xx`Y<Lq  
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文字与数字不一致words and figures differ R,+"
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支票 )&[Zw{6P  
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时间已过account closed gJg%3K~,  
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时间已过effects not cleared (Eo#oX  
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停止付款payment stopped IFkU8EK&B  
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支票毁损cheque mutilated N#8$pE  
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汇款||寄钱to remit||to send money Bw4PxJs-  
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寄票供取款||支票支付to send a cheque for payment WO+_|*&  
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寄款人a remitter p2j=73$  
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收款人a remittee _;u@xl=  
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国外汇票foreign Bill g({dD;  

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国内汇票inland Bill d1/uI^8>  
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跟单汇票documentary bill [(/IV+  
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空头汇票accommodation bill X]v.Yk=wu  
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原始汇票original bill a[Oi  
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改写||换新票据renewed bill ($Y6hn+  
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即期汇票sight bill||bill on demand l/@t>%  
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…days after date||…days after date…日后付款 1U;p+k5c  
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…months after date||…months after date…月后付款 :s`\j
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见票后…日付款…days after sight||…days sight Vpsv@\@J>  
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见票后…月付款…months after sight||…months sight &
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同组票据set of bills M;K%=l$NG  
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单张汇票sola of exchange||sole of exchange ~kW[d1'c  
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远期汇票usance bill||bill at usance {`M 'ruy.%  
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长期汇票long bill y}t1r |p  
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短期汇票short bill #N'W+M /  
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逾期汇票overdue bill HM(S}>  
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宽限日期days of grace kg^VzNX
 
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电汇telegraphic transfer （T.T） c/Ykk7T9--  
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邮汇postal order||postal note （Am.）||post office order||money order H${5pY_M  
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本票promissory note （P/N） *lT:P-  
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押汇负责书||押汇保证书letter of hypothecation :7P/ZC%  
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副保||抵押品||付属担保物collateral security iUua!uC  
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担保书trust receipt||letter of indemnity 4fyds< f  
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承兑||认付acceptance ^.|P&f~  
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单张承兑general acceptance H-|%\9&{S  
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有条件承兑qualified acceptance -$2a@K,i  
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附条件认付conditional acceptance R0A|}Ee*  
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部分认付partial acceptance   d^(7\lw |