[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。   jm}CrqU  
会计报表statement of account 8dGsV5"*  
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往来帐目account current *WwM"NFHDd  
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现在往来帐||存款额current accout tW\yt~q,  
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销货帐account sales xye-Z\-t  
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共同计算帐项joint account K"#$",}=  
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未决帐项outstanding account Iy<>-e"|  
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贷方帐项credit account||creditor account 19!?oeOU  
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借方帐项debit account||debtor account w"hd_8cO  
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应付帐||应付未付帐account payable &K ~k'P~m  
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应收帐||应收未收帐account receivable Vk2$b{VdF  
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新交易||新帐new account {6i|"5_j  
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未决帐||老帐old account J
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现金帐cash account AwM`[`R
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流水帐running account ?ZF):}rvZ  

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暂记帐||未定帐suspense account ,H=k5WA4m  
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过期帐||延滞帐overdue account||pastdue account (t&RFzE?G  
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杂项帐户sundry account U]P B)  
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详细帐单||明细表detail account
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呆帐bad account WzIUHNn'I  
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会计项目title of account FnvpnU" ,  
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会计薄||帐薄account-book :i.@d?  
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营业报告书||损益计算表account of budiness||business report HP# SR ';E  
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借贷细帐||交验帐account rendered oE '
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明细帐account stated CG1MT(V7?  
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与…银行开立一户头to open an account with <KMCNCU\+  
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与…银行建立交易to keep account with s%)f<3=a  
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继续记帐to keep account VLXA6+  
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与…有交易to have an account with u8-6s+ O  
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作成会计帐||有往来帐项to make out an account with `~XksyT  
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清算||清理债务to make up an account \U:OQ.e  
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清洁帐目||与…停止交易to close ones account with P~a@{n*8  
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结帐to close an account QAkK5,`vV.  
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清理未付款to ask an account||to demand an account C.?^] Y  
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结清差额to balance the account with u@Hz7Q} P  
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清算to settle an account||to liquidate an account||to square an account xJ>5 ol  
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审查帐目||监查帐目to audit an account #D9.A7fCc5  
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检查帐目to examine an account h$8h@2%  
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转入A的帐户to charge the amount to As account L\#YFf  
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以计帐方式付款to pay on account 6Z|h>H5a  
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代理某人||为某人on ones account||on account of one ^6 wWv&G[8  
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为自己计算||独立帐目on ones own account +,,(8=5g  
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由某人收益并负风险on ones account and risk||for ones account and risk Ao\P|K9MyL  
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由某人负担for ones account||for account of one NF0_D1Goi  
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按某人指示||列入某人帐户by order and for account of one \-yI dKj  
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列入5月份帐目for May account Z"VP <-  
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编入某中帐项下to pass to the account of||to place to the account of Z3&}C h  
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寄出清算书to send in an account||to send in render an account ?9t4>xKn  
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支票薄cheque book Ah1 9#0  
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支票陈票人cheque drawer Dy.i^`7\  
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持票人cheque holder &Pb:P?I  
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不记名支票cheque to bearer||bearer cheque K
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记名支票||认人支票cheque to order 3'.@aMA@  
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到期支票antedated cheque ^
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未到期支票postdated cheque l$/pp  
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保付支票certified cheque i3,.E]/wX@  
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未获兑现支票，退票returned cheque '|4+
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横线支票crossed cheque ?z1v_Jh  
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普通横线general crossing Q7uJ9Y{X  
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特别横线special crossing e\C-a4[C8P  
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空白支票blank cheque ZK]qQrIwy  
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失效支票，过期支票stale cheque vR\
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普通支票open cheque %NQ%6B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6RbDc*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges rL-R-;Ca  
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支票换现金||兑现to cash a cheque iW6O9~  
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清理票款to clear a cheque >\1twd{u]  
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保证兑现to certify a cheque Bb=r?;zjO  
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填写支票数额to fill up a cheque QKP #wR  
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支票上划线to cross a cheque ,&,%B|gT]  
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开发支票to make out a cheque zCJ"O9G<V  
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签发支票，开立支票to draw a cheque||to issue a cheque M<Bo<,!ua  
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透支支票to overdraw a cheque "S#$:92  
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背书支票to endorse a cheque Vb?wwx7=  
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请付票款||清付票款to pay a cheque||to honour a cheque 7d.H8C2  
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支票退票to dishonour a cheque n5"i'o{w  
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拒付支票to refuse a cheque 6DHZ,gW
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拒付支票to stop payment of a cheque KOR*y(*8  
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提示要求付款to present for payment !JdZ0l  
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见票即付持票人payable to bearer M%jR`qVFg.  
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支付指定人payable to order -AL^  
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer ??Urm[Y
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j7Zv"Vq@  
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文字与数字不一致words and figures differ bWp)' mx5u  
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支票 AH#a+<;a  
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时间已过account closed _^?_Vb  
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时间已过effects not cleared j:8Pcx  
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停止付款payment stopped 44k8IYC*o  
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支票毁损cheque mutilated A&c
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汇款||寄钱to remit||to send money ]W`M <hEI  
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寄票供取款||支票支付to send a cheque for payment O"X7 DgbC  
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寄款人a remitter C0^r]^$Z  
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收款人a remittee soLmr's  
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国外汇票foreign Bill # xX  
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国内汇票inland Bill jnM}N:v  
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跟单汇票documentary bill +KTHZpp!c2  
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空头汇票accommodation bill u2[L^]|  
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原始汇票original bill AW!A+ ?F6  
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改写||换新票据renewed bill U+["b-c  
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即期汇票sight bill||bill on demand hL}ZP
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…days after date||…days after date…日后付款 N9rAosO*  
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…months after date||…months after date…月后付款 );n/G  
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见票后…日付款…days after sight||…days sight (zk/>Ou  
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见票后…月付款…months after sight||…months sight J`{o`>  
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同组票据set of bills YPCitGBl  
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单张汇票sola of exchange||sole of exchange ?a1pO#{Dg  
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远期汇票usance bill||bill at usance K5jeazasp  
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长期汇票long bill Vobq|Rd/%  
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短期汇票short bill kJNwA8 7  
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逾期汇票overdue bill ?zbWz=nq  
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宽限日期days of grace <$otBC/%  
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电汇telegraphic transfer （T.T） ,xAF=t  
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邮汇postal order||postal note （Am.）||post office order||money order y*v|q=  
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本票promissory note （P/N） xtLP4VL  
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押汇负责书||押汇保证书letter of hypothecation ~!cxRd5;F  
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副保||抵押品||付属担保物collateral security ?,8+1"|$A]  
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担保书trust receipt||letter of indemnity +%u3% }  
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承兑||认付acceptance J_-fs#[x  
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单张承兑general acceptance r\Kcg~D>  
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有条件承兑qualified acceptance p
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附条件认付conditional acceptance 8N?D1;F;  
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部分认付partial acceptance   ~1[n@{*:(