[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。   u1y>7,Z6W  
会计报表statement of account *aM7d>nG5  
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往来帐目account current Ym\<@[3+!  
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现在往来帐||存款额current accout v.C  
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销货帐account sales M _%
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共同计算帐项joint account 9%NsW3|  
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未决帐项outstanding account 0<@['W}G  
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贷方帐项credit account||creditor account U@yhFj_y  
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借方帐项debit account||debtor account nZ'jjS[!  
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应付帐||应付未付帐account payable Uq'W<.v5  
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应收帐||应收未收帐account receivable Pb T2- F_  
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新交易||新帐new account ZaY|v-  
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未决帐||老帐old account 7w9'xY  
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现金帐cash account \ Qx%76  
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流水帐running account Y{dX[^[  
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暂记帐||未定帐suspense account SOsz=bVx  
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过期帐||延滞帐overdue account||pastdue account _\k?uUo&,^  
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杂项帐户sundry account rt*>)GI]b  
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详细帐单||明细表detail account 0wTOdCvmb  
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呆帐bad account J{a9pr6  
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会计项目title of account {)b  
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会计薄||帐薄account-book KCZ<#ca^  
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营业报告书||损益计算表account of budiness||business report m0.g}N-w  
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借贷细帐||交验帐account rendered  oVp/EQ  
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明细帐account stated |XQ_4{  
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与…银行开立一户头to open an account with /4 Kd
  
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与…银行建立交易to keep account with S^D@8<6GJ  
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继续记帐to keep account "G* $#  
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与…有交易to have an account with #k &#d9}  
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作成会计帐||有往来帐项to make out an account with Dz2Z (EXI~  
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清算||清理债务to make up an account mv,a>Cvs[  
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清洁帐目||与…停止交易to close ones account with X+u1p?  
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结帐to close an account j}tGcFwvSN  
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清理未付款to ask an account||to demand an account wm?% &V/#  
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结清差额to balance the account with H FyQ$pbBU  
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清算to settle an account||to liquidate an account||to square an account O<@L~S]  
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审查帐目||监查帐目to audit an account <u# 7K\:  
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检查帐目to examine an account Hdd3n6*  
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转入A的帐户to charge the amount to As account &{qKoI]  
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以计帐方式付款to pay on account eMV8`&c'  
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代理某人||为某人on ones account||on account of one /e|qyWs  
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为自己计算||独立帐目on ones own account ){eQ.yW  
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由某人收益并负风险on ones account and risk||for ones account and risk mtE+}b@(!&  
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由某人负担for ones account||for account of one MI:%Eq  
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按某人指示||列入某人帐户by order and for account of one &u6n5-!v  
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列入5月份帐目for May account O2 +
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编入某中帐项下to pass to the account of||to place to the account of s6_i>  
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寄出清算书to send in an account||to send in render an account Hfo<EB2Y9N  
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支票薄cheque book Pv\8 \,B9  
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支票陈票人cheque drawer zx.SRs$  
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持票人cheque holder ,]]IJ;: w  
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不记名支票cheque to bearer||bearer cheque Z*h}E  
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记名支票||认人支票cheque to order .j**>&7L  
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到期支票antedated cheque `s Pk:cNz~  
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未到期支票postdated cheque owVks-/  
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保付支票certified cheque ozl!vf# kv  
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未获兑现支票，退票returned cheque unbIfl=  
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横线支票crossed cheque Fr; 's(^   
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普通横线general crossing de.f
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特别横线special crossing H=g%>W%3  
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空白支票blank cheque 7l~^KsX  
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失效支票，过期支票stale cheque lQvgq  
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普通支票open cheque eMmNQRmH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount $|3zsi2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <p/2hHfiD  
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支票换现金||兑现to cash a cheque y@1QVt04  
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清理票款to clear a cheque k`|E&+
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保证兑现to certify a cheque jX(${j<  
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填写支票数额to fill up a cheque ``$$yS~d};  
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支票上划线to cross a cheque 6-TYOUm  
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开发支票to make out a cheque cRD;a?0/6s  
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签发支票，开立支票to draw a cheque||to issue a cheque k3@d =k  
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透支支票to overdraw a cheque .!Z5A9^  
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背书支票to endorse a cheque I]+ zG  
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请付票款||清付票款to pay a cheque||to honour a cheque ol/@)k^s>  
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支票退票to dishonour a cheque LTo!DUi
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拒付支票to refuse a cheque |gP)lR  

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拒付支票to stop payment of a cheque Dbj?l;'1  
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提示要求付款to present for payment Is3Y>o
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见票即付持票人payable to bearer .*njgAq7  
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支付指定人payable to order \9#f:8Q  
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已过期||无效out of date||stale _[-MyUs  
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请给出票人R/D||refer to drawer T3 ie-G@<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Kn5C  
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文字与数字不一致words and figures differ 2INpo  
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支票 urx?p^c  
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时间已过account closed 5p!{#r6m  
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时间已过effects not cleared _(' @'r  
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停止付款payment stopped z-We>KX  
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支票毁损cheque mutilated [O_5`X9|  
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汇款||寄钱to remit||to send money vD9.X}l]  
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寄票供取款||支票支付to send a cheque for payment %4x0^<k~  
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寄款人a remitter D}!YF~  
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收款人a remittee x{w|Hy  
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国外汇票foreign Bill _,K[kVn  
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国内汇票inland Bill 0$Mxu7 /  
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跟单汇票documentary bill )eZuG S  
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空头汇票accommodation bill CL5^>.}  
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原始汇票original bill p
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改写||换新票据renewed bill u"hr4+/  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 ESIJ QM-[+  
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…months after date||…months after date…月后付款 UL~~J[1r  
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见票后…日付款…days after sight||…days sight G;/> N'#  
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见票后…月付款…months after sight||…months sight I}y6ke!  
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同组票据set of bills %O[1yZh \  
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单张汇票sola of exchange||sole of exchange v=dN$B5y3  
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远期汇票usance bill||bill at usance qnd] UUA^  
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长期汇票long bill BjjuZN&  
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短期汇票short bill :=q9ay  
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逾期汇票overdue bill _ qQ  
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宽限日期days of grace [5b[ztN%  
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电汇telegraphic transfer （T.T） NLgeBLB  
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邮汇postal order||postal note （Am.）||post office order||money order F[v^43-^_  
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本票promissory note （P/N） >Bm>/%2  
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押汇负责书||押汇保证书letter of hypothecation 6p,}?6^  
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副保||抵押品||付属担保物collateral security /cZcfCW  
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担保书trust receipt||letter of indemnity ydzvjp=  
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承兑||认付acceptance $@dPIq4o;}  
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单张承兑general acceptance lg jY\?  
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有条件承兑qualified acceptance ljh,%#95=  
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附条件认付conditional acceptance 0@#d($'1?Z  
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部分认付partial acceptance   g aXF3v*j