[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。   pb}4{]sI  
会计报表statement of account 'Z`fZ5q  
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往来帐目account current  GL8 N!,  
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现在往来帐||存款额current accout LAPCL&Z  
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销货帐account sales QliP9-im3  
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共同计算帐项joint account ["XS|"DM  
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未决帐项outstanding account MRL,#+VxA  
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贷方帐项credit account||creditor account Z=CY6Zu7  
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借方帐项debit account||debtor account 3:G94cp5  
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应付帐||应付未付帐account payable XIJ{qrDr  
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应收帐||应收未收帐account receivable 8et.A  
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新交易||新帐new account >"z&KZKI  
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未决帐||老帐old account I\peO/w  
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现金帐cash account ?{M!syD<  
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流水帐running account j2"Y{6c  
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暂记帐||未定帐suspense account hSyA;*) U  
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过期帐||延滞帐overdue account||pastdue account Obm@2;^g6  
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杂项帐户sundry account N}2xt)JZz  
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详细帐单||明细表detail account -O=a"G=  
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呆帐bad account 6hs2 B5)+  
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会计项目title of account ToHCS/J59  
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会计薄||帐薄account-book vZns,K#4H\  
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营业报告书||损益计算表account of budiness||business report _ .%\czO  
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借贷细帐||交验帐account rendered C||A[JOS  
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明细帐account stated U$`)|/8  
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与…银行开立一户头to open an account with Hize m!  
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与…银行建立交易to keep account with C'hI{4@P  
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继续记帐to keep account b+NF:-fO  
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与…有交易to have an account with -P5VE0  
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作成会计帐||有往来帐项to make out an account with sa`7_KB  
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清算||清理债务to make up an account )Xa`LG=|  
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清洁帐目||与…停止交易to close ones account with u
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结帐to close an account }VE[W  
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清理未付款to ask an account||to demand an account 0z."6r  
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结清差额to balance the account with (^eS
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清算to settle an account||to liquidate an account||to square an account W k'()N  
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审查帐目||监查帐目to audit an account !O)Ruwy  
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检查帐目to examine an account %Md;=,a:6  
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转入A的帐户to charge the amount to As account gOO\` #  
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以计帐方式付款to pay on account ]m(Uv8/6  
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代理某人||为某人on ones account||on account of one BG~h9.c  
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为自己计算||独立帐目on ones own account 8@Xq ,J  
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由某人收益并负风险on ones account and risk||for ones account and risk ^{-J Y  
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由某人负担for ones account||for account of one c&AA< 6pkv  
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按某人指示||列入某人帐户by order and for account of one sk$MJSE ~  
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列入5月份帐目for May account L=VJl[DL  
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编入某中帐项下to pass to the account of||to place to the account of )O"5dF1l  
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寄出清算书to send in an account||to send in render an account gx#xB 8n  
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支票薄cheque book 7\rz*  
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支票陈票人cheque drawer {2}O\A  
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持票人cheque holder TPt<(-}W  
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不记名支票cheque to bearer||bearer cheque CQW#o_\  
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记名支票||认人支票cheque to order S2kFdx*Zf  
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到期支票antedated cheque 3u^U\xB  
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未到期支票postdated cheque M^AwOR7<  
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保付支票certified cheque U} ~SY  
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未获兑现支票，退票returned cheque 0
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横线支票crossed cheque 'c*Q/C;  
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普通横线general crossing 5I`j'j  
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特别横线special crossing 47 xyS%X  
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空白支票blank cheque zP$0B!9  
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失效支票，过期支票stale cheque gBp,p\ Xc  
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普通支票open cheque }'L7<_  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .<7 M4Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b* k=
  
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支票换现金||兑现to cash a cheque VBnD:w"z  
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清理票款to clear a cheque 9<0TF+}>  
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保证兑现to certify a cheque RP[^1  
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填写支票数额to fill up a cheque ^u2unZ9BK!  
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支票上划线to cross a cheque %!DdjC&5*  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque <MK4
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透支支票to overdraw a cheque `-_kOxe3  
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背书支票to endorse a cheque vciO={M  
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请付票款||清付票款to pay a cheque||to honour a cheque GN1Q\8)o  
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支票退票to dishonour a cheque  Mo'6<"x  
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拒付支票to refuse a cheque C[ma !he  
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拒付支票to stop payment of a cheque $I0&I[_LzK  
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提示要求付款to present for payment P>}OwW  
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见票即付持票人payable to bearer PAD&s
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已过期||无效out of date||stale Q30TR  
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请给出票人R/D||refer to drawer \"7U,y',  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1j_ 6Sw(  
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文字与数字不一致words and figures differ dKpUw9C#/  
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支票 DCP B9:u  
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时间已过account closed
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时间已过effects not cleared 06]%$-j  
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停止付款payment stopped G'T:l("l  
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支票毁损cheque mutilated zP8rW5/  
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汇款||寄钱to remit||to send money 9jI5bi)  
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寄票供取款||支票支付to send a cheque for payment H;N6X y*~  
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寄款人a remitter .23Yqr'zT  
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收款人a remittee ipD/dx.  
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国外汇票foreign Bill Z#zXary5s  
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国内汇票inland Bill _F`RwBOjs  
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跟单汇票documentary bill IoCi(N;  
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空头汇票accommodation bill u} |+p+  
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原始汇票original bill y eWB.M~X  
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改写||换新票据renewed bill 6Ao{Aej |  
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即期汇票sight bill||bill on demand z4rg.ai  
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…days after date||…days after date…日后付款 =2/[n8pSsM  
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…months after date||…months after date…月后付款 LfX[(FP  
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见票后…日付款…days after sight||…days sight &6^QFqqW`-  
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见票后…月付款…months after sight||…months sight `J-&Y2_/k  
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同组票据set of bills )BmO[
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单张汇票sola of exchange||sole of exchange l [ Navw  
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远期汇票usance bill||bill at usance b|nh 4g  
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长期汇票long bill T*qSk!  
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短期汇票short bill h.)o4(bO  
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逾期汇票overdue bill s'=w/os  
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宽限日期days of grace UBM:.*wN  
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电汇telegraphic transfer （T.T） y\zRv(T=  
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邮汇postal order||postal note （Am.）||post office order||money order /7hC /!@  
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本票promissory note （P/N） r"&VG2c0K  
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押汇负责书||押汇保证书letter of hypothecation C(}N*e1  
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副保||抵押品||付属担保物collateral security Q<T+t0G\O-  
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担保书trust receipt||letter of indemnity u:M)J
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承兑||认付acceptance T1i}D"H %  
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单张承兑general acceptance $ $e"[g  
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有条件承兑qualified acceptance !U4<4<+  
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附条件认付conditional acceptance THY=8&x)  
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部分认付partial acceptance   E-Y4TBZ*