[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。   0$)CWah  
会计报表statement of account 61|uvTX  
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往来帐目account current y]
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现在往来帐||存款额current accout =O= 0 D  
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销货帐account sales V1Yab#  
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共同计算帐项joint account [JAHPy=+w  
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未决帐项outstanding account H#pl&/+  
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贷方帐项credit account||creditor account m80e^  
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借方帐项debit account||debtor account *v1M^grKd  
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应付帐||应付未付帐account payable AY]dwKw  
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应收帐||应收未收帐account receivable Z(Styn/x  
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新交易||新帐new account Ze `=n  
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未决帐||老帐old account 0,1x- yD  
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现金帐cash account m\9R;$\  
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流水帐running account CC{*'p6  
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暂记帐||未定帐suspense account QaAA@l  
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过期帐||延滞帐overdue account||pastdue account P X9GiJN"  
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杂项帐户sundry account ibzcO,c   
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详细帐单||明细表detail account ++9?LH4S4  
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呆帐bad account @`Fv}RY{  
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会计项目title of account ar&j1""  

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会计薄||帐薄account-book ON(OYXj  
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营业报告书||损益计算表account of budiness||business report q?R^~r  
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借贷细帐||交验帐account rendered xL&evG#  
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明细帐account stated bA_/6r)u  
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与…银行开立一户头to open an account with us5<18M5  
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与…银行建立交易to keep account with #r|qitL3  
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继续记帐to keep account ]8n*fo2#  
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与…有交易to have an account with 4Wd H!z  
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作成会计帐||有往来帐项to make out an account with ?v z[Zi  
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清算||清理债务to make up an account [+F6C  
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清洁帐目||与…停止交易to close ones account with <(!~s><.  
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结帐to close an account s||c#+j"8  

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清理未付款to ask an account||to demand an account BvLC%  
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结清差额to balance the account with e#AmtheZR  
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清算to settle an account||to liquidate an account||to square an account ${5E  
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审查帐目||监查帐目to audit an account S^x?<kYQau  
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检查帐目to examine an account 6zp]SPY  
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转入A的帐户to charge the amount to As account )zydD=,bu  
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以计帐方式付款to pay on account #=T^XHjQ  
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代理某人||为某人on ones account||on account of one )!lx' >0>  
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为自己计算||独立帐目on ones own account I_Omv{&u  
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由某人收益并负风险on ones account and risk||for ones account and risk e!ql8wbp  
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由某人负担for ones account||for account of one AqT}^f
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按某人指示||列入某人帐户by order and for account of one bs'hA@r  
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列入5月份帐目for May account c=D~hzN  
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编入某中帐项下to pass to the account of||to place to the account of q<K/q"0-l  
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寄出清算书to send in an account||to send in render an account p/HGI)'  
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支票薄cheque book `i!fg\qnK  
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支票陈票人cheque drawer aoBiN_  
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持票人cheque holder >uDC!0)R  
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不记名支票cheque to bearer||bearer cheque ;0`IFtz  
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记名支票||认人支票cheque to order Ko)f:=Qo  
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到期支票antedated cheque Gzs$0Ki=  
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未到期支票postdated cheque )i_:[ l6  
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保付支票certified cheque lBa` nG  
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未获兑现支票，退票returned cheque SM1L^M3)  
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横线支票crossed cheque 4dm0:, G
 
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普通横线general crossing #<s"?Y%-  
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特别横线special crossing qe22 kE#  
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空白支票blank cheque Az-!X!O*f  
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失效支票，过期支票stale cheque @yC3a)=$L  
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普通支票open cheque BR_fOIDc  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !6z{~Z:   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l?YO!$  
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支票换现金||兑现to cash a cheque O%
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清理票款to clear a cheque B6KG\,'|  
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保证兑现to certify a cheque uBn35%  
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填写支票数额to fill up a cheque HgBu:x?&  
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支票上划线to cross a cheque -WR<tkK  
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开发支票to make out a cheque ;*ULrX4[  
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签发支票，开立支票to draw a cheque||to issue a cheque 0
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透支支票to overdraw a cheque U0srwt97S  
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背书支票to endorse a cheque B7YE+  
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请付票款||清付票款to pay a cheque||to honour a cheque 4x3 _8/=  
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支票退票to dishonour a cheque q ">}3`
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拒付支票to refuse a cheque 8lS RK%  
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拒付支票to stop payment of a cheque :i@ $s/  
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提示要求付款to present for payment Y6d~hLC  
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见票即付持票人payable to bearer Fp[49  
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支付指定人payable to order {?EmO+![}  
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已过期||无效out of date||stale s {V&vRr  
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请给出票人R/D||refer to drawer oIIi_yc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds F MYcZ+4  
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文字与数字不一致words and figures differ b 9 li  
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支票 :,
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时间已过account closed {#`wW`U^  
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时间已过effects not cleared v$(Z}Hg  
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停止付款payment stopped DW:\6k  
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支票毁损cheque mutilated FYefn3b  
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汇款||寄钱to remit||to send money yT7{,Z7t  
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寄票供取款||支票支付to send a cheque for payment ;b=7m#5  
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寄款人a remitter iS"6)#a72  
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收款人a remittee Xqew~R^MP  
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国外汇票foreign Bill ymqn1ja1  
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国内汇票inland Bill k][{4~z  
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跟单汇票documentary bill UX|3LpFX&I  
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空头汇票accommodation bill vQ$"|8,  
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原始汇票original bill q_BMZEM  
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改写||换新票据renewed bill HoWK#Nz\  
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即期汇票sight bill||bill on demand BI!EmA  
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…days after date||…days after date…日后付款 pB%oFWqK  
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…months after date||…months after date…月后付款 :inVwc  
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见票后…日付款…days after sight||…days sight N1vA>(2A  
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见票后…月付款…months after sight||…months sight 
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同组票据set of bills ;~`/rh V\  
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单张汇票sola of exchange||sole of exchange >.XXB 5a  
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远期汇票usance bill||bill at usance ##1/{9ywy  
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长期汇票long bill KyqP@ {  
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短期汇票short bill 7|!Zx-}  
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逾期汇票overdue bill Q,ZV C  
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宽限日期days of grace Jt?` (H  
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电汇telegraphic transfer （T.T） {OS[0LB  
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邮汇postal order||postal note （Am.）||post office order||money order `bd9N!K  
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本票promissory note （P/N） FJW,G20L  
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押汇负责书||押汇保证书letter of hypothecation 4'N 4,3d$  
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副保||抵押品||付属担保物collateral security >aCY  
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担保书trust receipt||letter of indemnity =^)$my\C:  
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承兑||认付acceptance DMKtTt[}  
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单张承兑general acceptance 58o&Dv6?  
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有条件承兑qualified acceptance X0LC:0+  
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附条件认付conditional acceptance \|Y_,fi  
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部分认付partial acceptance   i\o * =+{r