[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。   b1pQ`qt  
会计报表statement of account $(s\{(Wn  
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往来帐目account current ERUt'1F?]  
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现在往来帐||存款额current accout }MR1^  
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销货帐account sales sGY_{CZ:  
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共同计算帐项joint account 6{x,*[v  
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未决帐项outstanding account 4vK8kkW1  
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贷方帐项credit account||creditor account JXiZB 8}  
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借方帐项debit account||debtor account B}OY/J/*8  
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应付帐||应付未付帐account payable D/(L  
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应收帐||应收未收帐account receivable `U!y
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新交易||新帐new account VCNT4m  
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未决帐||老帐old account #$S}3 o  
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现金帐cash account B,$l4m4  
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流水帐running account yT OyDm-  
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暂记帐||未定帐suspense account (Ha@s^?.C  

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过期帐||延滞帐overdue account||pastdue account hp!d/X=J_  
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杂项帐户sundry account 4k}e28  
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详细帐单||明细表detail account l?N`{,1^  
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呆帐bad account }amU[U,  
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会计项目title of account Eyh|a.)-  
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会计薄||帐薄account-book sLh0&R7   
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营业报告书||损益计算表account of budiness||business report _j#SpL'P  
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借贷细帐||交验帐account rendered ))#'4  
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明细帐account stated T{MC-j _T9  
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与…银行开立一户头to open an account with -e`;bX_N)  
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与…银行建立交易to keep account with _vYzF+  
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继续记帐to keep account Y(i?M~3\t  
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与…有交易to have an account with *3Nn +T  
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作成会计帐||有往来帐项to make out an account with _vrWj<wyf  
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清算||清理债务to make up an account vjK, I9  
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清洁帐目||与…停止交易to close ones account with U</+.$b  
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结帐to close an account f!g<3X{=  
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清理未付款to ask an account||to demand an account 'j79G
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结清差额to balance the account with I'IB_YRL4  
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清算to settle an account||to liquidate an account||to square an account T
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审查帐目||监查帐目to audit an account ,OB&nN t>  
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检查帐目to examine an account iEhDaC[e(b  
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转入A的帐户to charge the amount to As account # U`& jBU  
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以计帐方式付款to pay on account /nM*ljfB\  
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代理某人||为某人on ones account||on account of one !:J<pWN"  
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为自己计算||独立帐目on ones own account )`RZkCe  
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由某人收益并负风险on ones account and risk||for ones account and risk |ZuDX87  
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由某人负担for ones account||for account of one cFxSDTR  
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按某人指示||列入某人帐户by order and for account of one {r X5  
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列入5月份帐目for May account 8Nv-/VQ/b  
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编入某中帐项下to pass to the account of||to place to the account of B C&^]M  
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寄出清算书to send in an account||to send in render an account a\|X^%2g  
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支票薄cheque book 5vl2yN  
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支票陈票人cheque drawer |c BHBd  
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持票人cheque holder 96k(XLR  
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不记名支票cheque to bearer||bearer cheque HXz iDnj  

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记名支票||认人支票cheque to order ',<{X(#(  
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到期支票antedated cheque }qTv&Z3$  
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未到期支票postdated cheque iFXUKGiV  
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保付支票certified cheque |v,}%UN2  
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未获兑现支票，退票returned cheque w/)e2CH  
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横线支票crossed cheque R A-^!4tX  
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普通横线general crossing Uj y6vgU;  
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特别横线special crossing fwz5{>ON
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空白支票blank cheque @8}-0c  
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失效支票，过期支票stale cheque 'npT+p$V  
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普通支票open cheque Hj-<{#,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I=3B 5u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z n"TG/:  
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支票换现金||兑现to cash a cheque fTi{oY,zTg  
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清理票款to clear a cheque .P0Qs&i  
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保证兑现to certify a cheque wb}N-8x  
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填写支票数额to fill up a cheque p7ns(g@9  
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支票上划线to cross a cheque JQVw 6*u{  
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开发支票to make out a cheque I}]@e^ ~  
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签发支票，开立支票to draw a cheque||to issue a cheque >[P7Zlwv4  
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透支支票to overdraw a cheque ; K 6Fe)  
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背书支票to endorse a cheque TWR#MVMI  
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请付票款||清付票款to pay a cheque||to honour a cheque :R*^Izs=  

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支票退票to dishonour a cheque eYSGx cx  
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拒付支票to refuse a cheque Z ow^bzy4  
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拒付支票to stop payment of a cheque {
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提示要求付款to present for payment LY cSMuJ  
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见票即付持票人payable to bearer >,]e[/p  
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支付指定人payable to order hA1hE?c`  
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已过期||无效out of date||stale | xI_aYv*  
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请给出票人R/D||refer to drawer PL_wa(}y]D  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ? /X6x1PN  
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文字与数字不一致words and figures differ N$\5%  
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支票 `a-T95IFy  
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时间已过account closed WY~[tBi\  
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时间已过effects not cleared 8_$2aqr  
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停止付款payment stopped 1vudT&  
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支票毁损cheque mutilated LB+=?Mz V  
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汇款||寄钱to remit||to send money >(a_9l;q  
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寄票供取款||支票支付to send a cheque for payment th|Q NG  
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寄款人a remitter mn` Ae=  
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收款人a remittee .?NAq[H%  
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国外汇票foreign Bill Ne_>%P
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国内汇票inland Bill %R>MSSjvr  
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跟单汇票documentary bill =h{2!Ah7 X  
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空头汇票accommodation bill =Y0m;-1M  
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原始汇票original bill /
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改写||换新票据renewed bill uv!/DX#  
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即期汇票sight bill||bill on demand 7 &Aakl  
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…days after date||…days after date…日后付款 O
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…months after date||…months after date…月后付款 IcZ'KV  
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见票后…日付款…days after sight||…days sight {T9g\F*  
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见票后…月付款…months after sight||…months sight "?!IPX2\S  
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同组票据set of bills v|xlI4  
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单张汇票sola of exchange||sole of exchange IO4 IaeM  
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远期汇票usance bill||bill at usance )UeG2dXx7  
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长期汇票long bill TsD >m  
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短期汇票short bill $2.DZ  
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逾期汇票overdue bill +38t82%YWo  
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宽限日期days of grace X}ZOjX!  
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电汇telegraphic transfer （T.T） GH
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邮汇postal order||postal note （Am.）||post office order||money order Zj JD@,j  
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本票promissory note （P/N） bhI8b/  
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押汇负责书||押汇保证书letter of hypothecation  D;5RcZ  
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副保||抵押品||付属担保物collateral security l
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担保书trust receipt||letter of indemnity @f$P*_G   
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承兑||认付acceptance R'F|z{8  
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单张承兑general acceptance ugCc&~`  
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有条件承兑qualified acceptance +,%x&L&I  
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附条件认付conditional acceptance *f[`Yv  
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部分认付partial acceptance   cz0tnF*&