[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。   P#ot$@1v  
会计报表statement of account >$N ?\\#  
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往来帐目account current DzG$\%G2R}  
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现在往来帐||存款额current accout g,""j`  
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销货帐account sales qb7ur;  
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共同计算帐项joint account w2o5+G=  
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未决帐项outstanding account n~G-X  

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贷方帐项credit account||creditor account "o>gX'm*  
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借方帐项debit account||debtor account 'AJlkLqm#>  
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应付帐||应付未付帐account payable )MU)'1jc,  
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应收帐||应收未收帐account receivable =s$UU15  
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新交易||新帐new account U fAN)SE"  
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未决帐||老帐old account .0f6b  
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现金帐cash account }E]&,[4&M  
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流水帐running account F9 q9BH  
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暂记帐||未定帐suspense account dpWBY3(7a  
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过期帐||延滞帐overdue account||pastdue account l!^+Xe g~  
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杂项帐户sundry account OD\F*Ry~  
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详细帐单||明细表detail account c[QXc9  
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呆帐bad account }HC6m{vH(  
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会计项目title of account I"1H]@"=  
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会计薄||帐薄account-book vOKWi:-U  
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营业报告书||损益计算表account of budiness||business report #ovmX  
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借贷细帐||交验帐account rendered sS5:5i  
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明细帐account stated a\BV%'Zqg  
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与…银行开立一户头to open an account with f,_EPh>  
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与…银行建立交易to keep account with SL O~  
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继续记帐to keep account MY]<^/Q  
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与…有交易to have an account with D;bHX  
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作成会计帐||有往来帐项to make out an account with AJ0 ;wx  
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清算||清理债务to make up an account /#C}1emK  
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清洁帐目||与…停止交易to close ones account with +6$|No  
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结帐to close an account XJ3 p<  
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清理未付款to ask an account||to demand an account oieJ7\h]m  
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结清差额to balance the account with Q/[g
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清算to settle an account||to liquidate an account||to square an account <U]!1  
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审查帐目||监查帐目to audit an account dx&!RK+  
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检查帐目to examine an account `Nnaw+<]  
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转入A的帐户to charge the amount to As account <?&Y_  
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以计帐方式付款to pay on account w!j'k|b>  
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代理某人||为某人on ones account||on account of one O)jpnNz  
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为自己计算||独立帐目on ones own account 7'~Oai~r  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one @fc
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按某人指示||列入某人帐户by order and for account of one 7K 'uNPC  
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列入5月份帐目for May account {M^BY,%*  
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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 r6QshCA"  
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支票薄cheque book QG=K^
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支票陈票人cheque drawer W;T5[
 
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持票人cheque holder @g5qcj
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不记名支票cheque to bearer||bearer cheque 2oo/KndU  
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记名支票||认人支票cheque to order RuGG3"|  
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到期支票antedated cheque ;
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未到期支票postdated cheque X`fb\}~R(  
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保付支票certified cheque !(HP x@_  
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未获兑现支票，退票returned cheque w>o/)TTJL  
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横线支票crossed cheque 
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普通横线general crossing X'88 W-  
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特别横线special crossing GC~nr-O  
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空白支票blank cheque +e,c'.  
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失效支票，过期支票stale cheque J5(^VKj  
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普通支票open cheque I~;w Q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zW\s{  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :..WL;gC  
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支票换现金||兑现to cash a cheque qX*xQA|ak,  
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清理票款to clear a cheque )3)7zulnXH  
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保证兑现to certify a cheque KZTLIZxI-  
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填写支票数额to fill up a cheque LRg]'?  
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支票上划线to cross a cheque %ioVNbrR7  
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开发支票to make out a cheque /`l;u7RD  
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签发支票，开立支票to draw a cheque||to issue a cheque 
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透支支票to overdraw a cheque pY@QR? F\  
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背书支票to endorse a cheque tsJR:~  
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请付票款||清付票款to pay a cheque||to honour a cheque D*ZjoU  
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支票退票to dishonour a cheque p<=Lh47 =  
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拒付支票to refuse a cheque MzX&|wimb  
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拒付支票to stop payment of a cheque VaY#_80$s  
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提示要求付款to present for payment j(Lz& *4  
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见票即付持票人payable to bearer Cd_@<  
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支付指定人payable to order U?sHh2*  
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已过期||无效out of date||stale J`U]
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请给出票人R/D||refer to drawer S>0%jCjW  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds OUi;f_
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文字与数字不一致words and figures differ Uv(R^50>  
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支票 94+^K=lAX  
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时间已过account closed s#s">hMrI  
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时间已过effects not cleared ^~H{I_Y  
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停止付款payment stopped +c))fPuV  
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支票毁损cheque mutilated +>#SNZ[  
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汇款||寄钱to remit||to send money { LvD\4h"  
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寄票供取款||支票支付to send a cheque for payment Hh1_z
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寄款人a remitter kkq1:\pZ]a  
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收款人a remittee Zk=,`sBC  
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国外汇票foreign Bill lp *GJP]T  
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国内汇票inland Bill L BbST!  
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跟单汇票documentary bill ?@ oF@AEx=  
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空头汇票accommodation bill 5%I3eL%s  
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原始汇票original bill <o%T]  
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改写||换新票据renewed bill zS%XmS\  
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即期汇票sight bill||bill on demand 8}0wSVsxV$  
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…days after date||…days after date…日后付款 w)EY j+L  
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…months after date||…months after date…月后付款 b}
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见票后…日付款…days after sight||…days sight 1wR[nBg*|  
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见票后…月付款…months after sight||…months sight b >D  
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同组票据set of bills 1=)M15  
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单张汇票sola of exchange||sole of exchange d>p' A_  
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远期汇票usance bill||bill at usance  J0!V(  
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长期汇票long bill *`H*@2  
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短期汇票short bill ZO<,V  
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逾期汇票overdue bill b?}mQ!  
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宽限日期days of grace u$d[&|`>_  
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电汇telegraphic transfer （T.T） LzU'6ah';5  
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邮汇postal order||postal note （Am.）||post office order||money order R%jOgZG  
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本票promissory note （P/N） 0"R>:f}  
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押汇负责书||押汇保证书letter of hypothecation F*KQhH7Gf  
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副保||抵押品||付属担保物collateral security FOG{dio  

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担保书trust receipt||letter of indemnity __g?xw  

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承兑||认付acceptance 3;v)f":[  
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单张承兑general acceptance oLoc jj~T  
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有条件承兑qualified acceptance 
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附条件认付conditional acceptance
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部分认付partial acceptance   g4^-B