[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。   9pxc~=  
会计报表statement of account )Iq<+IJ  
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往来帐目account current AlW66YAuQ  
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现在往来帐||存款额current accout e,XYVWY%  
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销货帐account sales Zdo'{ $  
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共同计算帐项joint account v+=BCyT  
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未决帐项outstanding account .JiziFJ@mj  
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贷方帐项credit account||creditor account ;K&o-y  
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借方帐项debit account||debtor account *lw_=MXSK  
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应付帐||应付未付帐account payable l9u!aD  
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应收帐||应收未收帐account receivable EeRX+BM,  
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新交易||新帐new account 6s/&BR  
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未决帐||老帐old account s^uS1  
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现金帐cash account Q_X.rUL0w  
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流水帐running account ]cMqahaY  
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暂记帐||未定帐suspense account $,}E   
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过期帐||延滞帐overdue account||pastdue account ;^%4Q
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杂项帐户sundry account 1\>^m  
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详细帐单||明细表detail account '*w00  
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呆帐bad account 'JfdV%M  
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会计项目title of account 8a'.ZdqC?  
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营业报告书||损益计算表account of budiness||business report .=;3d~.]  
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明细帐account stated F
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与…银行开立一户头to open an account with dEA 6  
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与…银行建立交易to keep account with V'T ,4  
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继续记帐to keep account cmg^J  
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与…有交易to have an account with g,95T Bc  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account .CU5}Tv-  
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清洁帐目||与…停止交易to close ones account with 1ilBz9x*!  
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结帐to close an account %r6y ;vAf  
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清理未付款to ask an account||to demand an account [YT>*BH?  
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结清差额to balance the account with )5U[o0td  
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清算to settle an account||to liquidate an account||to square an account ^?]%sdT q  
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审查帐目||监查帐目to audit an account UHx E)]J  
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检查帐目to examine an account (t
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转入A的帐户to charge the amount to As account MxcFvo*LCp  
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以计帐方式付款to pay on account ^:* 1d \  
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代理某人||为某人on ones account||on account of one >P $;79<  
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为自己计算||独立帐目on ones own account 9>rPe1iv  
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由某人收益并负风险on ones account and risk||for ones account and risk XNb ZNaAd  
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由某人负担for ones account||for account of one ^ Dt#$Z  
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按某人指示||列入某人帐户by order and for account of one <K4,7J$}h  
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列入5月份帐目for May account ~/ilx#d  
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编入某中帐项下to pass to the account of||to place to the account of hyT1xa  
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寄出清算书to send in an account||to send in render an account ed_FiQd  
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支票薄cheque book wgRsZ  
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支票陈票人cheque drawer EmT`YNuc  
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持票人cheque holder 'iY*
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不记名支票cheque to bearer||bearer cheque D*Q.G8(  
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记名支票||认人支票cheque to order nD2,!7
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到期支票antedated cheque 5')8r';,  
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未到期支票postdated cheque 2spg?]  
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保付支票certified cheque :` $@}GI  
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未获兑现支票，退票returned cheque D=)f )-u'  
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横线支票crossed cheque Q^Bt1 C  
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普通横线general crossing )OsLrq/  
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特别横线special crossing V8z`qEPM  
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空白支票blank cheque &VWlt2-R0h  
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失效支票，过期支票stale cheque +TRy:e  
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普通支票open cheque (w2= 2$  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ad`_>lA4Lp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges chAan~r[*  
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支票换现金||兑现to cash a cheque Dr"/3xm  
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清理票款to clear a cheque xKJ>gr"w#  
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保证兑现to certify a cheque [l[
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填写支票数额to fill up a cheque sS,#0Qt.  
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支票上划线to cross a cheque =%h~/,  
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开发支票to make out a cheque F WTx&Ip  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque v>WB FvyD  
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背书支票to endorse a cheque &]3
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请付票款||清付票款to pay a cheque||to honour a cheque >}F?<JB  
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支票退票to dishonour a cheque $GF&x>]]  
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拒付支票to refuse a cheque KF$%q((  
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拒付支票to stop payment of a cheque ?-{IsF^  
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提示要求付款to present for payment dP3VJ3+ %  
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见票即付持票人payable to bearer STp!8mL  
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已过期||无效out of date||stale ,^!Zm^4,  
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请给出票人R/D||refer to drawer U;>B7X;`E4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bN4d:0Y  
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文字与数字不一致words and figures differ Z c<]^QR  
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时间已过account closed 1y(iE C  
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停止付款payment stopped  s"#CkG  
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支票毁损cheque mutilated !OV|I  
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汇款||寄钱to remit||to send money ?UU5hek+m  
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寄票供取款||支票支付to send a cheque for payment s}Xi2^x  
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寄款人a remitter u2f `|+1^y  
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收款人a remittee cF-Jc}h  
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国外汇票foreign Bill iJ5e1R8tN  

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国内汇票inland Bill cq-e c7  
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跟单汇票documentary bill i.B$?cr~  
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空头汇票accommodation bill IEKMa  
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原始汇票original bill 6nM rO$i0k  
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改写||换新票据renewed bill E&}H\zt#  
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即期汇票sight bill||bill on demand BA`kxL
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…days after date||…days after date…日后付款 a,en8+r]  
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…months after date||…months after date…月后付款 1\"BvFE*E~  
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见票后…日付款…days after sight||…days sight ]~4}(\u  
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见票后…月付款…months after sight||…months sight *J*zml3  
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同组票据set of bills VLl&>Pbe-  
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单张汇票sola of exchange||sole of exchange h0ZW,2?l  
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远期汇票usance bill||bill at usance (RI>aDGRH  
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长期汇票long bill }&'yt97+  
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短期汇票short bill b W `)CWd  
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逾期汇票overdue bill +L<w."WG  
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宽限日期days of grace eQ4B5B%j/x  
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电汇telegraphic transfer （T.T） Sd/d [  
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邮汇postal order||postal note （Am.）||post office order||money order ^AC+nko*  
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本票promissory note （P/N） u6CMRZ$  
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押汇负责书||押汇保证书letter of hypothecation PSt|!GST  
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副保||抵押品||付属担保物collateral security v\L Ip  
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担保书trust receipt||letter of indemnity 3hpz.ISk  
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承兑||认付acceptance Z6HkQ=A64  
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单张承兑general acceptance nD{;4$x
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有条件承兑qualified acceptance wBaFC\CW  
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附条件认付conditional acceptance ri_6wbPp  
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部分认付partial acceptance   Q $,kB<M