[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。   S,*  
会计报表statement of account /}ADV2sF  
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往来帐目account current Gy3t   
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现在往来帐||存款额current accout T\ cJn>kCn  
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销货帐account sales  g%.;ZlK  
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共同计算帐项joint account ^T.icSxP  
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未决帐项outstanding account :mI[fQ  
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贷方帐项credit account||creditor account "fq8)  
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借方帐项debit account||debtor account 
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应付帐||应付未付帐account payable m|%L[h1  
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应收帐||应收未收帐account receivable 0\X' a}8Bu  
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新交易||新帐new account {<k}U;uiO  
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未决帐||老帐old account @&4s)&-F  
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现金帐cash account A:JWUx  
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流水帐running account yrgb6)]nm@  
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暂记帐||未定帐suspense account I~f8+DE)  
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过期帐||延滞帐overdue account||pastdue account L( ni6-  
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杂项帐户sundry account MV,;l94?%=  
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详细帐单||明细表detail account DP-euz  
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呆帐bad account ="Edt+a)t  
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会计项目title of account VdfV5"  
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会计薄||帐薄account-book `;OEdeAM  
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营业报告书||损益计算表account of budiness||business report ^1 P@BRh  
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借贷细帐||交验帐account rendered $[NC$*N7  
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明细帐account stated 9}TQu0  
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与…银行开立一户头to open an account with 'J=knjAT  
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与…银行建立交易to keep account with O@gHx!L  
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继续记帐to keep account xqAXfJ.  
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与…有交易to have an account with YV 5kzq  
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作成会计帐||有往来帐项to make out an account with ny,a5zEnF  
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清算||清理债务to make up an account /h!Y/\kI  
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清洁帐目||与…停止交易to close ones account with Js7D>GWP!  
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结帐to close an account o=,q4;R'  
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清理未付款to ask an account||to demand an account _cW(R,i  

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结清差额to balance the account with (M5{y`Kk  
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清算to settle an account||to liquidate an account||to square an account #]@<YKoV{  
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审查帐目||监查帐目to audit an account ^lP_{c  
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检查帐目to examine an account _uR-Z_z  
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转入A的帐户to charge the amount to As account eqyZ|6  
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以计帐方式付款to pay on account  ^vPt Ppt  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account C^hHt,&  
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由某人收益并负风险on ones account and risk||for ones account and risk :.-z) C}  
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由某人负担for ones account||for account of one a:oZ5PX=  
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按某人指示||列入某人帐户by order and for account of one CWVCYm@!kz  
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列入5月份帐目for May account pr|P#mc"J  
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编入某中帐项下to pass to the account of||to place to the account of /`3^?zlu"  
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寄出清算书to send in an account||to send in render an account {(7D=\eU  
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支票薄cheque book 6?/$K{AI  
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支票陈票人cheque drawer Ojkbv  
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持票人cheque holder )$/Gh&1G  
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不记名支票cheque to bearer||bearer cheque "hU'o&  
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记名支票||认人支票cheque to order vgzNT4o  
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到期支票antedated cheque #,O<E@E  
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未到期支票postdated cheque 30Nya$$A=  
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保付支票certified cheque Sd.i1w&  
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未获兑现支票，退票returned cheque @3bQ2jn   
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横线支票crossed cheque rMqWXGl`(  
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普通横线general crossing z3b8  
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特别横线special crossing  PA"xb3@I  
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空白支票blank cheque 8vB~1tl;  
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失效支票，过期支票stale cheque /reSU 2  
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普通支票open cheque z6bTcs"7h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z b`}/%\7  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?<,9X06dP  
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支票换现金||兑现to cash a cheque |UM':Ec  
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清理票款to clear a cheque It!% /Y5  
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保证兑现to certify a cheque ?)-*&1cv  
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填写支票数额to fill up a cheque #\iQ`Q<B  
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支票上划线to cross a cheque {<ymL}  
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开发支票to make out a cheque c*K-?n9YMz  
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签发支票，开立支票to draw a cheque||to issue a cheque VR2BdfKU,  
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透支支票to overdraw a cheque w<&Nn`V  
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背书支票to endorse a cheque bSU9s g\  
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请付票款||清付票款to pay a cheque||to honour a cheque AnG/A!G  
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支票退票to dishonour a cheque 'wvZnb  
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拒付支票to refuse a cheque h&L+Qx  
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拒付支票to stop payment of a cheque p82&X+v/p  
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提示要求付款to present for payment HviL4iO  
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见票即付持票人payable to bearer Xgn^)+V:  
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支付指定人payable to order Ti#2D3  
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已过期||无效out of date||stale Jj*XnL*  
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请给出票人R/D||refer to drawer 0diQfu)Fi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hvQOwA;e  
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文字与数字不一致words and figures differ I{JU<A,&  

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支票 F +D2 xN@  
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时间已过account closed pi q%b]  
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时间已过effects not cleared J1cD)nM<A  
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停止付款payment stopped [a53H$`\5  
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支票毁损cheque mutilated Q6
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汇款||寄钱to remit||to send money ib/B!?/
 
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寄票供取款||支票支付to send a cheque for payment ^6Q(he  
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寄款人a remitter p~J`}>yo  
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收款人a remittee E}-Y@( [  
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国外汇票foreign Bill ^Jcs0c @\  
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国内汇票inland Bill 1Cki}$k@  
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跟单汇票documentary bill 5?kJ]:  
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空头汇票accommodation bill |y)Rlb#d  
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原始汇票original bill d&&^_0O  
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改写||换新票据renewed bill ~>3$Id:  
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即期汇票sight bill||bill on demand /@gD 8  
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…days after date||…days after date…日后付款 ZE.nB- H  
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…months after date||…months after date…月后付款 Uh'3c"  
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见票后…日付款…days after sight||…days sight lCLz!k2di  
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见票后…月付款…months after sight||…months sight FPE[}  
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同组票据set of bills X1?7}VO  
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单张汇票sola of exchange||sole of exchange .I$Q3
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远期汇票usance bill||bill at usance VHwb 7f]gq  
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长期汇票long bill (JHzwI8+  
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短期汇票short bill ^BIB'/Kh)  
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逾期汇票overdue bill O32p8
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宽限日期days of grace iU"jV*P]  
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电汇telegraphic transfer （T.T） 4>eY/~odq]  
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邮汇postal order||postal note （Am.）||post office order||money order C1&~Y.6m  
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本票promissory note （P/N） JAJo^}}{b  
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押汇负责书||押汇保证书letter of hypothecation H8.Aq\2S  
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副保||抵押品||付属担保物collateral security j_H"m R  
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担保书trust receipt||letter of indemnity Y~z3fd  
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承兑||认付acceptance $>Md]/I8  
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单张承兑general acceptance EGpN@  
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有条件承兑qualified acceptance OXu*wl(z  
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附条件认付conditional acceptance <[iw1>  
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部分认付partial acceptance   '"u>;Bq