[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。   DHaSBk  
会计报表statement of account ]mn(lK  
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往来帐目account current xzyV|(  
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现在往来帐||存款额current accout Vv
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销货帐account sales u#/Y<1gn  
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共同计算帐项joint account B+ud-M0  
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未决帐项outstanding account +#"CgZ]  
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贷方帐项credit account||creditor account S#/[>Cb  
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借方帐项debit account||debtor account jqPQ=X  
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应付帐||应付未付帐account payable @MW
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应收帐||应收未收帐account receivable y m<3  
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新交易||新帐new account +@ga  
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未决帐||老帐old account %e.tAl"!$  
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现金帐cash account ~:~-AXaMT  
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流水帐running account *^e06xc:  
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暂记帐||未定帐suspense account o{5es  
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过期帐||延滞帐overdue account||pastdue account sDA&U9;  
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杂项帐户sundry account g/e\EkT  
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详细帐单||明细表detail account Khp`KPxz%  
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呆帐bad account OIPJN8V  
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会计项目title of account faH113nc  
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会计薄||帐薄account-book _ T ;+*  
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营业报告书||损益计算表account of budiness||business report t:|knZq  
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借贷细帐||交验帐account rendered /sHWJ?`&/,  
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明细帐account stated (prqo1e@  
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与…银行开立一户头to open an account with &,~0
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与…银行建立交易to keep account with aL zRbRv  
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继续记帐to keep account [wKnJu  
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与…有交易to have an account with xB.h#x>_`  
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作成会计帐||有往来帐项to make out an account with ;Ohabbj*  
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清算||清理债务to make up an account g~,"C8-H  
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清洁帐目||与…停止交易to close ones account with A}K2"lQ#>,  
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结帐to close an account BT[jD}?  
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清理未付款to ask an account||to demand an account %qN_<W&Ze  
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结清差额to balance the account with 53vnON#{*  
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清算to settle an account||to liquidate an account||to square an account g>g]qQ  
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审查帐目||监查帐目to audit an account ?<_yW#x6  
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检查帐目to examine an account oRJ!J-Z]  
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转入A的帐户to charge the amount to As account D/& 8[Z/Cn  
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以计帐方式付款to pay on account S!\4,6  
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代理某人||为某人on ones account||on account of one 4FWL\;6  
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为自己计算||独立帐目on ones own account }8joltf  
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由某人收益并负风险on ones account and risk||for ones account and risk mgODJ  
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由某人负担for ones account||for account of one 5uo? KSX%  
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按某人指示||列入某人帐户by order and for account of one +-s$Htx  
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列入5月份帐目for May account :NHP,"  
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编入某中帐项下to pass to the account of||to place to the account of ?h$ =]  
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寄出清算书to send in an account||to send in render an account sxP1.= W  
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支票薄cheque book iNlY\67sW  
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支票陈票人cheque drawer dE_ d.[!  
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持票人cheque holder o/J2BZ<_<  
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不记名支票cheque to bearer||bearer cheque MsD@pa  
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记名支票||认人支票cheque to order ;^"#3_7T]  
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到期支票antedated cheque xY=%+o.?*  
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未到期支票postdated cheque 5bZjW~d  
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保付支票certified cheque ,|7!/]0&  
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未获兑现支票，退票returned cheque Z37%jdr  
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横线支票crossed cheque a*N<gId  
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普通横线general crossing 66Tx>c"H  
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特别横线special crossing ln*_mM/Q%  
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空白支票blank cheque |WUm;o4E`U  
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失效支票，过期支票stale cheque bmd3fJb`r  
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普通支票open cheque PpWn+''M  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &"/IV$H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E==vk~cz  
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支票换现金||兑现to cash a cheque "<^]d~a_  
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清理票款to clear a cheque *0!IHr"fn  
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保证兑现to certify a cheque W4V !7_  
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填写支票数额to fill up a cheque etD8S KD  
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支票上划线to cross a cheque vb1Gz]~)>  
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开发支票to make out a cheque ?=^M(TA;  
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签发支票，开立支票to draw a cheque||to issue a cheque dLnu\bSF  
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透支支票to overdraw a cheque #'2CST  
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背书支票to endorse a cheque @c{rqa v  
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请付票款||清付票款to pay a cheque||to honour a cheque Xj+oV  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque QTKN6P  
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拒付支票to stop payment of a cheque x-3!sf@  
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提示要求付款to present for payment 057$b!A-a  
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见票即付持票人payable to bearer v7kR]HU[y  
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支付指定人payable to order 3jG #<4;J  
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已过期||无效out of date||stale tEE1
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请给出票人R/D||refer to drawer V7qc9Gd@I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 01P ~K|s  
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文字与数字不一致words and figures differ ggR--`D[  
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支票 ra'h\m  
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时间已过account closed Wveba)"$  
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更改处应加盖印章alterations require initials yQXHEB  
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时间已过effects not cleared XazKS4(  
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停止付款payment stopped vGT#BS%  
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支票毁损cheque mutilated aB(6yBBoxj  
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汇款||寄钱to remit||to send money ZN:~etd  
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寄票供取款||支票支付to send a cheque for payment Uv-xP(X  
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寄款人a remitter !lf:x  
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收款人a remittee f8Xe%"<  
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国外汇票foreign Bill *Q<%(JJ  
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国内汇票inland Bill 1!x-_h}  
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跟单汇票documentary bill *S).@j\{W  
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空头汇票accommodation bill QOECpk-  
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原始汇票original bill }ug|&25D  
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改写||换新票据renewed bill $vS`w4Y  
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即期汇票sight bill||bill on demand U@< >2  
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…days after date||…days after date…日后付款 ellj/u61bj  
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…months after date||…months after date…月后付款 a;eV&~  
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见票后…日付款…days after sight||…days sight uj$b/I>.'  
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见票后…月付款…months after sight||…months sight 8CxC`*L(  
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同组票据set of bills 5
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单张汇票sola of exchange||sole of exchange DCv~^  
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远期汇票usance bill||bill at usance B98&JoS  
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长期汇票long bill AD4KoT&  
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短期汇票short bill xtyzy@)QL  
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逾期汇票overdue bill aDuO!?Cm  
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宽限日期days of grace b
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电汇telegraphic transfer （T.T） ~HsPYc8Fz  
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邮汇postal order||postal note （Am.）||post office order||money order s.]7c CY  
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本票promissory note （P/N） $Ml/=\EHOg  
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押汇负责书||押汇保证书letter of hypothecation Fxy-_%a  
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副保||抵押品||付属担保物collateral security -J4?Km  
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担保书trust receipt||letter of indemnity ?"\`u;  
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承兑||认付acceptance @yPa9Ug(V  
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单张承兑general acceptance |U%
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有条件承兑qualified acceptance cAIMt]_  
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附条件认付conditional acceptance 3 <RkUmR  
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部分认付partial acceptance   pXPwn(