[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。   /\_0daUx  
会计报表statement of account j#Bea ,  
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往来帐目account current <p-R{}8  
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现在往来帐||存款额current accout !#5RP5,,Y  
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销货帐account sales 7=aF-;X3jj  
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共同计算帐项joint account Z)~.OqRw]  
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未决帐项outstanding account 4S`2")V  
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贷方帐项credit account||creditor account *[) b}?  
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借方帐项debit account||debtor account "\Zsr6y  
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应付帐||应付未付帐account payable 1(CpTaa  
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应收帐||应收未收帐account receivable e23}'qb  
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新交易||新帐new account O-[lL"T  
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未决帐||老帐old account f"\G"2C  
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现金帐cash account d9^ uEz(  
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流水帐running account A.8{LY;  
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暂记帐||未定帐suspense account 4
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过期帐||延滞帐overdue account||pastdue account "xe %  IS  
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杂项帐户sundry account  xfZ.  
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详细帐单||明细表detail account @0H}U$l  
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呆帐bad account Jn!-Wa,  
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会计项目title of account ;;#28nV  
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会计薄||帐薄account-book "5:^aC]  
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营业报告书||损益计算表account of budiness||business report {6d)|';%  
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借贷细帐||交验帐account rendered ,tqMMBwC~_  
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明细帐account stated Ldqn<wNnI  
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与…银行开立一户头to open an account with 9HJrMX  
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与…银行建立交易to keep account with mY!os91KoO  
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继续记帐to keep account wNQhz.>y  
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与…有交易to have an account with N_<wiwI <  
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作成会计帐||有往来帐项to make out an account with jNjm}8`t  
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清算||清理债务to make up an account BF >678h  
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清洁帐目||与…停止交易to close ones account with 9U bD=}W  
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结帐to close an account 4o|-v  
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清理未付款to ask an account||to demand an account Z@i"/~B|4\  
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结清差额to balance the account with "CH3\O\  
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清算to settle an account||to liquidate an account||to square an account ],.1=iY  
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审查帐目||监查帐目to audit an account lxVA:tz0  
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检查帐目to examine an account tV'>9YVdG  
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转入A的帐户to charge the amount to As account z+~klv3  
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以计帐方式付款to pay on account EklcnM|6  
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代理某人||为某人on ones account||on account of one ,SVl>~!  
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为自己计算||独立帐目on ones own account Q"(*SA+-|  
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由某人收益并负风险on ones account and risk||for ones account and risk \H&8.<HJ  
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由某人负担for ones account||for account of one $yoIz.?V  
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按某人指示||列入某人帐户by order and for account of one B3';Tcs  
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列入5月份帐目for May account uH.1'bR?a  
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account UzKB"Q  
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支票薄cheque book $E@U-=m  
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支票陈票人cheque drawer V/@7XAt  
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持票人cheque holder G5T(  
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不记名支票cheque to bearer||bearer cheque 14S_HwX  
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记名支票||认人支票cheque to order *a2-
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到期支票antedated cheque `Re{j{~s  
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未到期支票postdated cheque +z INnX  
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保付支票certified cheque CYn56eRK  
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未获兑现支票，退票returned cheque ,\'E<O2T  
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横线支票crossed cheque \}EJtux q  
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普通横线general crossing F [S'l  
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特别横线special crossing bS&XlgnKi  
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空白支票blank cheque !9]q+XefJ  
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失效支票，过期支票stale cheque W;^6=(&xn  
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普通支票open cheque !D~\uW1b  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z,:}H6Mj9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ur JR[$p  
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支票换现金||兑现to cash a cheque oA`G\Xh_E  
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清理票款to clear a cheque is6d:p  
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保证兑现to certify a cheque t6! B  
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填写支票数额to fill up a cheque 3 &5AbIZ  
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支票上划线to cross a cheque 9YVr9BM'K  
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开发支票to make out a cheque vg-'MG  
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签发支票，开立支票to draw a cheque||to issue a cheque F:'>zB]-}  
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透支支票to overdraw a cheque +W#["%kw  
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背书支票to endorse a cheque t[%ELHV  
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请付票款||清付票款to pay a cheque||to honour a cheque VCc57Bo  
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支票退票to dishonour a cheque "xp>Vj  
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拒付支票to refuse a cheque O^<\]_l  
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拒付支票to stop payment of a cheque gtJCvVj>g  
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提示要求付款to present for payment g <5G#  
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见票即付持票人payable to bearer <:I]0|[  
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支付指定人payable to order :B1a2Y^"  
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已过期||无效out of date||stale <hzuPi@  
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请给出票人R/D||refer to drawer >&l{_b\k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H
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文字与数字不一致words and figures differ g0"KCX  
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支票 ["XS|"DM  
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时间已过account closed i*ji   
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更改处应加盖印章alterations require initials dxF/]>t  
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时间已过effects not cleared \|q.M0  
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停止付款payment stopped |4u?Q+k%%  
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支票毁损cheque mutilated c0W4<(  
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汇款||寄钱to remit||to send money >m&r,
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寄票供取款||支票支付to send a cheque for payment d( +E0  
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寄款人a remitter PM!7ci  
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收款人a remittee l\Or.I7n  
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国外汇票foreign Bill x#s=eeP1  
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国内汇票inland Bill 6X.lncE@p  
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跟单汇票documentary bill qg;fh]j%  
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空头汇票accommodation bill $@blP<I  
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原始汇票original bill e!(0y)*  
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改写||换新票据renewed bill \4.U.pKY  
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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 NgnHo\)  
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…months after date||…months after date…月后付款 RJ_ratKN*g  
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见票后…日付款…days after sight||…days sight dsP1Zq  
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见票后…月付款…months after sight||…months sight J(\"\
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同组票据set of bills kQ$Q}3f  
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单张汇票sola of exchange||sole of exchange byv(:xk|'e  
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远期汇票usance bill||bill at usance k})Ag7c  
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长期汇票long bill <,l&),  
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短期汇票short bill Fz16m7.  
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逾期汇票overdue bill SMQuJ_  
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宽限日期days of grace F]W'spF,  
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电汇telegraphic transfer （T.T） A~-e?.  
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邮汇postal order||postal note （Am.）||post office order||money order E`>-+~ZUsk  
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本票promissory note （P/N） ' oHtg @  
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押汇负责书||押汇保证书letter of hypothecation pq>"GEN  
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副保||抵押品||付属担保物collateral security oj@B'j  
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担保书trust receipt||letter of indemnity npz*4\4  
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承兑||认付acceptance 6{
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单张承兑general acceptance rj QV;kX>  
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有条件承兑qualified acceptance J`uV $l:  
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附条件认付conditional acceptance 6\
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部分认付partial acceptance  
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