[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。   ax2#XSCO  
会计报表statement of account 
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往来帐目account current u=(.}  
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现在往来帐||存款额current accout )>;387'Y  
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销货帐account sales bW3Ah?0N  
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共同计算帐项joint account ]Rmu+N|  
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未决帐项outstanding account 9HlM0qE5b  
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贷方帐项credit account||creditor account 7? ="{;  
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借方帐项debit account||debtor account a]I~.$G   
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应付帐||应付未付帐account payable OoZv\"}!_  
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应收帐||应收未收帐account receivable 7TZ,bD_  
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新交易||新帐new account miY=xwK&  
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未决帐||老帐old account 9;A9Q9Yr  
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现金帐cash account *+ J`Yk7}  
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流水帐running account $rQi$w/  
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暂记帐||未定帐suspense account {XLRrU!*  
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过期帐||延滞帐overdue account||pastdue account 1_ )Y{3L  
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杂项帐户sundry account *47%|bf`  
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详细帐单||明细表detail account }DkdF  
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呆帐bad account d-#yN:}0  
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会计项目title of account 6W N(Tw  
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会计薄||帐薄account-book ;QQ/bM&I  
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营业报告书||损益计算表account of budiness||business report u%n hQ%  
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借贷细帐||交验帐account rendered 1K{hj%  
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明细帐account stated ~P+;_  
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与…银行开立一户头to open an account with w #RfD  
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与…银行建立交易to keep account with DMd&9EsRG  
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继续记帐to keep account :&$WW v  
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与…有交易to have an account with |=sjGf  
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作成会计帐||有往来帐项to make out an account with :X#'ELo|  
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清算||清理债务to make up an account `:EU
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清洁帐目||与…停止交易to close ones account with NpF)|Ppb{  
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结帐to close an account *^.OqbO[U  
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清理未付款to ask an account||to demand an account MD=!
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结清差额to balance the account with \$D41_Wt|  
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清算to settle an account||to liquidate an account||to square an account [35>T3Ku  
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审查帐目||监查帐目to audit an account Ky6 d{|H  
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检查帐目to examine an account ;&]oV`Ib  
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转入A的帐户to charge the amount to As account td\'BV  
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以计帐方式付款to pay on account |bv7N@?e  
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代理某人||为某人on ones account||on account of one AWz|HF#-  
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为自己计算||独立帐目on ones own account F`JW&r\  
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由某人收益并负风险on ones account and risk||for ones account and risk &=hkB9 ;  
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由某人负担for ones account||for account of one VfJdCg_  
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按某人指示||列入某人帐户by order and for account of one 95hdQ<W  
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列入5月份帐目for May account ]:F?k
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编入某中帐项下to pass to the account of||to place to the account of X(fT[A_2C  
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寄出清算书to send in an account||to send in render an account 3IDX3cM9  
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支票薄cheque book &<oDl_^  
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支票陈票人cheque drawer EK<ly"S.  
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持票人cheque holder zvHeoM,  
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不记名支票cheque to bearer||bearer cheque =
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记名支票||认人支票cheque to order u[?M{E/HU  
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到期支票antedated cheque !0!r}#P  
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未到期支票postdated cheque T
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保付支票certified cheque e]@R'oM?#`  
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未获兑现支票，退票returned cheque Tg\wBhJr|  
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横线支票crossed cheque u:GDM  
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普通横线general crossing qjI.Sr70  
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特别横线special crossing ]iE)8X  
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空白支票blank cheque wwVg'V;  
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失效支票，过期支票stale cheque KG9FR* "  
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普通支票open cheque `d6,]'  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [2 Ot=t6]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |+r5D4]e  
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支票换现金||兑现to cash a cheque I4%25=0?  
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清理票款to clear a cheque Sxg&73;ZV  
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保证兑现to certify a cheque VH2 /  
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填写支票数额to fill up a cheque $G@^!(  
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支票上划线to cross a cheque ti}G/*4  
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开发支票to make out a cheque JBxizJBP  
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签发支票，开立支票to draw a cheque||to issue a cheque ?QfomTT  
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透支支票to overdraw a cheque 9&p;2/H  
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背书支票to endorse a cheque }$T!qMst{  
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请付票款||清付票款to pay a cheque||to honour a cheque `p{,C`g,R  
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支票退票to dishonour a cheque s#2<^6  
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拒付支票to refuse a cheque P<GHX~nB  
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拒付支票to stop payment of a cheque LwL\CE_6+  
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提示要求付款to present for payment >W[#-jA_Z  
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见票即付持票人payable to bearer ^&-H"jF  
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支付指定人payable to order |L"!^Y#=D  
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已过期||无效out of date||stale "t\gkJyK  
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请给出票人R/D||refer to drawer I N'a5&..  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &QL!Y{=Y6  
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文字与数字不一致words and figures differ j7M[]/|  
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支票 @Ja8~5:  
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时间已过account closed !7 O!)WJ  
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时间已过effects not cleared i:ZL0nH-  
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停止付款payment stopped BF_R8H,<%  
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支票毁损cheque mutilated v){&g5djl  
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汇款||寄钱to remit||to send money y0d a8sd)  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter 93-UA.+g  
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收款人a remittee 8X@ p?43  
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国外汇票foreign Bill ^ 2"r't  
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国内汇票inland Bill ?mJNzHrq;  
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跟单汇票documentary bill (5s$vcK  
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空头汇票accommodation bill J6eF7 fa  
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原始汇票original bill U[EM<5@I  
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改写||换新票据renewed bill tiZ5 :^$b4  
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即期汇票sight bill||bill on demand *C81DQ  
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…days after date||…days after date…日后付款 3;@/`Z_\lt  
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…months after date||…months after date…月后付款 >h^CC*&'pw  
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见票后…日付款…days after sight||…days sight _MF:?p,l  
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见票后…月付款…months after sight||…months sight  m0}Pq{g  
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同组票据set of bills \LYB% K}  
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单张汇票sola of exchange||sole of exchange X$aN:!1  
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远期汇票usance bill||bill at usance :@BAiKa[wa  
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长期汇票long bill x$:>W3?T=^  
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短期汇票short bill :<
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逾期汇票overdue bill j#}wg`P"A  
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宽限日期days of grace  4RPc&%  
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电汇telegraphic transfer （T.T） $<;!F=%8  
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邮汇postal order||postal note （Am.）||post office order||money order qDG{hvl[1r  
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本票promissory note （P/N） Uq}FrK}  
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押汇负责书||押汇保证书letter of hypothecation #$-zg^  
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副保||抵押品||付属担保物collateral security kn$2_I9  
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担保书trust receipt||letter of indemnity j{8;5 ?x  
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承兑||认付acceptance 71S~*"O0f  
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单张承兑general acceptance sJI" m'r=Z  
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有条件承兑qualified acceptance 5L?_AUL  
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附条件认付conditional acceptance D+nKQ4   
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部分认付partial acceptance   zl]Ic' _i