[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。   Gf!c  
会计报表statement of account 9%Vy,  
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往来帐目account current benqm ~{\  
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现在往来帐||存款额current accout 7uu\R=$  
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销货帐account sales #<V5sgqS  
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共同计算帐项joint account _$vbb#QXZG  
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未决帐项outstanding account LF
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贷方帐项credit account||creditor account E8lq2r=  
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借方帐项debit account||debtor account #Hl?R5  
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应付帐||应付未付帐account payable c Q`0d3  
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应收帐||应收未收帐account receivable \nT V;@F  
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新交易||新帐new account .jbxA2  
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未决帐||老帐old account S C}@eA'  
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现金帐cash account ?jvuTS2  
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流水帐running account m|OB_[9  
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暂记帐||未定帐suspense account /wP2Wnq$  
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过期帐||延滞帐overdue account||pastdue account :"@-Bcln  
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杂项帐户sundry account NnU`u.$D  
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详细帐单||明细表detail account <zAYq=IU  
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呆帐bad account YPCitGBl  
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会计项目title of account ?a1pO#{Dg  
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会计薄||帐薄account-book K5jeazasp  
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营业报告书||损益计算表account of budiness||business report Vobq|Rd/%  
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借贷细帐||交验帐account rendered kJNwA8 7  
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明细帐account stated :-$8u;!M  
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与…银行开立一户头to open an account with @~UQU)-(  
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与…银行建立交易to keep account with 1i'y0]f  
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继续记帐to keep account Fmz+ Xb  
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与…有交易to have an account with {t!7r_hj  
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作成会计帐||有往来帐项to make out an account with r9L--#=z  
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清算||清理债务to make up an account ^H{YL
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清洁帐目||与…停止交易to close ones account with aq l8Or1[  
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结帐to close an account +oq<}CNr{  
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清理未付款to ask an account||to demand an account <JU3sXl  
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结清差额to balance the account with H:~u(N  
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清算to settle an account||to liquidate an account||to square an account zB~<@  
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审查帐目||监查帐目to audit an account pt,L  
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检查帐目to examine an account DL1nD5  
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转入A的帐户to charge the amount to As account i/1$uQ  
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以计帐方式付款to pay on account m m`#v g,  
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代理某人||为某人on ones account||on account of one .hR <{P  
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为自己计算||独立帐目on ones own account zIjfxK  
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由某人收益并负风险on ones account and risk||for ones account and risk RO,TNS~  
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one wGKxT ap  
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列入5月份帐目for May account : #CWiq("%  
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编入某中帐项下to pass to the account of||to place to the account of x"e;T,c  
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寄出清算书to send in an account||to send in render an account B=& [Z2  
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支票薄cheque book f^B8!EY#:  
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支票陈票人cheque drawer w+ !c9  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque <$z[pw<  
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记名支票||认人支票cheque to order @u9L+*F  
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到期支票antedated cheque `D[O\ VE  
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未到期支票postdated cheque ) ~=pt&+  
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保付支票certified cheque NgyEy n \  
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未获兑现支票，退票returned cheque d9v66mpJM  
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横线支票crossed cheque D}
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普通横线general crossing UVD D)  
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特别横线special crossing 5eff3qrH{  
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空白支票blank cheque pmB {b  
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失效支票，过期支票stale cheque O ^~IY/[  
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普通支票open cheque akyMW7'3V<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,K,st+s|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {4 Yxh8  
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支票换现金||兑现to cash a cheque BZW03e8|  
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清理票款to clear a cheque D?_K5a&v,  

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保证兑现to certify a cheque (/I6Wa  
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填写支票数额to fill up a cheque i5TGK#3o  
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支票上划线to cross a cheque 2om:S+3)2  
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开发支票to make out a cheque %l!A%fn(  
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签发支票，开立支票to draw a cheque||to issue a cheque Ni>Ns=n  
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透支支票to overdraw a cheque "B:FSWM_-  
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背书支票to endorse a cheque 9 3)fC  
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque Yd4X*Ua  
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拒付支票to refuse a cheque AwG0E`SU  
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拒付支票to stop payment of a cheque M#4;y,n<k  
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提示要求付款to present for payment `WH$rx!  
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见票即付持票人payable to bearer wzy[sB274  
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支付指定人payable to order WwsNAJ  
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已过期||无效out of date||stale L@O
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请给出票人R/D||refer to drawer gnZ #86sO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mRAt5a#is  
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文字与数字不一致words and figures differ K
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支票 JZ`u?ZaJ/s  
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时间已过account closed G HQ~{  
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更改处应加盖印章alterations require initials \
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时间已过effects not cleared  g4q{ ]  
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停止付款payment stopped Z0H_l/g  
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支票毁损cheque mutilated LkHH7Pd@  
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汇款||寄钱to remit||to send money fX:q]  
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寄票供取款||支票支付to send a cheque for payment ,Vj&  
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寄款人a remitter %w>3Fwj`z  
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收款人a remittee oR`rs[Kj  
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国外汇票foreign Bill kz}Bc
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国内汇票inland Bill #F3'<(j  
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跟单汇票documentary bill +8"8s  
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空头汇票accommodation bill F@ |(  
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原始汇票original bill +>eX1WoTy  
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改写||换新票据renewed bill fUis_?!  
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即期汇票sight bill||bill on demand `'r~3kP*NT  
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…days after date||…days after date…日后付款 =],c$)  
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…months after date||…months after date…月后付款 o[JZ>nm  
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见票后…日付款…days after sight||…days sight b s% RWwn  
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见票后…月付款…months after sight||…months sight A=ez,87  
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同组票据set of bills =<#++;!I  
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单张汇票sola of exchange||sole of exchange xrNe:Aj  
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远期汇票usance bill||bill at usance @kT@IQ
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长期汇票long bill 9&kPcFX B  
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短期汇票short bill cj2^wmkB  
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逾期汇票overdue bill nemC-4}  
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宽限日期days of grace Mbly-l{|  
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电汇telegraphic transfer （T.T） 'c/8|9jX  
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邮汇postal order||postal note （Am.）||post office order||money order bVZAf  
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本票promissory note （P/N） jQfnc:
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押汇负责书||押汇保证书letter of hypothecation GJ
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副保||抵押品||付属担保物collateral security N
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担保书trust receipt||letter of indemnity BuitM|k'  
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承兑||认付acceptance G8Ow;:Ro  
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单张承兑general acceptance h>z5m  
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有条件承兑qualified acceptance x.I?)x!C'  
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附条件认付conditional acceptance 6OtNWbB  
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部分认付partial acceptance   {yxLL-5c