[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。   KNg8HYFW\  
会计报表statement of account ],8;eq%W)  
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往来帐目account current :GQUM 6  
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现在往来帐||存款额current accout >']+OrQH  
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销货帐account sales c~P)4(udT  
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共同计算帐项joint account RC
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未决帐项outstanding account #wr2
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贷方帐项credit account||creditor account *|mz_cKu  
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借方帐项debit account||debtor account =f>HiF  
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应付帐||应付未付帐account payable Y;} 2'"  
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应收帐||应收未收帐account receivable Ls]@icH0  
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新交易||新帐new account hyfR9~  
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未决帐||老帐old account [B,'=,Hbs  
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现金帐cash account ZRnL_z~  
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流水帐running account Gg|M+M?+  
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暂记帐||未定帐suspense account ,^ 7 CP  
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过期帐||延滞帐overdue account||pastdue account Ra[>P _  
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杂项帐户sundry account Hd%!Nt\u  
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详细帐单||明细表detail account WS:5MI,OL  
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呆帐bad account RPH1''*!  
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会计项目title of account _9@ >;]  
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会计薄||帐薄account-book (PRBS\*G  
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营业报告书||损益计算表account of budiness||business report d"Z U y!a  
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借贷细帐||交验帐account rendered !^y y0`k6  
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明细帐account stated PB9/m-\H  
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与…银行开立一户头to open an account with }$kQs!#  
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与…银行建立交易to keep account with tmJgm5v  
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继续记帐to keep account "e6|"w@8  
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与…有交易to have an account with 5$rSEVg 9  
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作成会计帐||有往来帐项to make out an account with  Paj vb-f  
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清算||清理债务to make up an account $uj(G7_  
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清洁帐目||与…停止交易to close ones account with Vj?DA5W`'  
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结帐to close an account IMGP
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清理未付款to ask an account||to demand an account MJ{%4S{K,p  
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结清差额to balance the account with @b#^ -  
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清算to settle an account||to liquidate an account||to square an account od' /%  
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审查帐目||监查帐目to audit an account 1O/ g&u  
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检查帐目to examine an account _<c$)1  
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转入A的帐户to charge the amount to As account c]-*P7W  
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以计帐方式付款to pay on account !p/%lU65  
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代理某人||为某人on ones account||on account of one t"072a  
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为自己计算||独立帐目on ones own account '(GiF  
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由某人收益并负风险on ones account and risk||for ones account and risk Sq\(pfvo  
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由某人负担for ones account||for account of one z!;1i[|x  
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按某人指示||列入某人帐户by order and for account of one tVrY3)c  
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列入5月份帐目for May account k3?rp`V1  
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编入某中帐项下to pass to the account of||to place to the account of ,)PiP/3B  
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寄出清算书to send in an account||to send in render an account 5DOBsf8Jo  
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支票薄cheque book jZ`;Cy\ <B  
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支票陈票人cheque drawer !Z VU,b>  
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持票人cheque holder gs!(;N\j|  
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不记名支票cheque to bearer||bearer cheque Y0?5w0{  
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记名支票||认人支票cheque to order rZ8`sIWQt  
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到期支票antedated cheque cGjPxG;  
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未到期支票postdated cheque : ]C~gc  
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保付支票certified cheque J:V?EE,\-  
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未获兑现支票，退票returned cheque p/+a=Yo  
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横线支票crossed cheque oJN#C%r7  
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普通横线general crossing a+n0|CvF  
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特别横线special crossing #U14-
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空白支票blank cheque 9T<x&  

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失效支票，过期支票stale cheque eio4k-  
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普通支票open cheque |ZmUNiAa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /'/Xvm3  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DMOMh#[  
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支票换现金||兑现to cash a cheque :>5@cvc  
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清理票款to clear a cheque yK=cZw%D  
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保证兑现to certify a cheque ,>%}B3O:Y=  
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填写支票数额to fill up a cheque @u6B;)'l  
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支票上划线to cross a cheque ]Gsv0Xk1  
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开发支票to make out a cheque  R[D{|K@"  
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签发支票，开立支票to draw a cheque||to issue a cheque YIG~MP  
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透支支票to overdraw a cheque k 5'Vy8q  
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背书支票to endorse a cheque T4Pgbop  
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请付票款||清付票款to pay a cheque||to honour a cheque Pd_U7&w,5  
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支票退票to dishonour a cheque '-Vt|O_Q  
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拒付支票to refuse a cheque c(xrP/yOwi  
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拒付支票to stop payment of a cheque Ga^"1TZ x  
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提示要求付款to present for payment "*e$aTZB\  

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见票即付持票人payable to bearer 6 ob@[ @  
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支付指定人payable to order B9jC?I |`  
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已过期||无效out of date||stale spH7 /5}  
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请给出票人R/D||refer to drawer H)kwQRfu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q4#m\KK;i9  
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文字与数字不一致words and figures differ N2^=E1|_  
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支票 JE"x  
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时间已过account closed C!<Ou6}!b  
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时间已过effects not cleared zZPO&akB"  
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停止付款payment stopped G5BfN U  
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支票毁损cheque mutilated `KoV_2|  
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汇款||寄钱to remit||to send money lfow1WRF  
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寄票供取款||支票支付to send a cheque for payment  ?(1y  
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寄款人a remitter q"lSZ; 'E  
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收款人a remittee s2V:cMXFn  
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国外汇票foreign Bill d7;um<%zn  
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国内汇票inland Bill )mT<MkP  
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跟单汇票documentary bill N :/D+L
 
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空头汇票accommodation bill n b?l TX~  
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原始汇票original bill +'HqgSPyb  
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改写||换新票据renewed bill V b?oJhR  
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即期汇票sight bill||bill on demand |/{=ww8|  
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…days after date||…days after date…日后付款 0S!K{xyR  
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…months after date||…months after date…月后付款 S4z;7z(8+  
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见票后…日付款…days after sight||…days sight YNF k  
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见票后…月付款…months after sight||…months sight HIZe0%WPw  
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同组票据set of bills >|UOz&  
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单张汇票sola of exchange||sole of exchange zQ
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远期汇票usance bill||bill at usance Ad_hKO  
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长期汇票long bill `b$.%S8uj=  
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短期汇票short bill *$g-:ILRuZ  
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逾期汇票overdue bill &tj!*k'  
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宽限日期days of grace N~'c_l  
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电汇telegraphic transfer （T.T） |yPu!
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邮汇postal order||postal note （Am.）||post office order||money order 5nx1i  
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本票promissory note （P/N） * s3/!K  
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押汇负责书||押汇保证书letter of hypothecation EfT=?  
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副保||抵押品||付属担保物collateral security SOIN']L|V[  
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担保书trust receipt||letter of indemnity O;3>sLgc  
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承兑||认付acceptance TWX.D`W  
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单张承兑general acceptance Zv{'MIv&v  
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有条件承兑qualified acceptance {P-):  
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附条件认付conditional acceptance 1xvu<|F  
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部分认付partial acceptance   VIb
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