[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。   $yU 5WEX  
会计报表statement of account izSX  
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往来帐目account current Y"
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现在往来帐||存款额current accout 3cHYe  
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销货帐account sales aEdA'>  
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共同计算帐项joint account h: yJ  
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未决帐项outstanding account _Q:z -si  
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贷方帐项credit account||creditor account RP$u/x"b  
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借方帐项debit account||debtor account 3;buC|ky  
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应付帐||应付未付帐account payable Ma!  

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应收帐||应收未收帐account receivable U
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新交易||新帐new account frUs'j/bZ  
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未决帐||老帐old account F.U@8lr  
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现金帐cash account TC-Vzk G|  
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流水帐running account `(H vD] l  
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暂记帐||未定帐suspense account 7f+@6jqD\)  
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过期帐||延滞帐overdue account||pastdue account rO>'QZ%  
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杂项帐户sundry account |l8=z*v<  
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详细帐单||明细表detail account QOEi.b8r  
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呆帐bad account
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会计项目title of account i#>t<g`l  
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会计薄||帐薄account-book )qb'tZz/g_  
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营业报告书||损益计算表account of budiness||business report 8<"g&+T  
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借贷细帐||交验帐account rendered pC:YT/J  
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明细帐account stated `$Rgn3  
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与…银行开立一户头to open an account with vY_[@y  
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与…银行建立交易to keep account with )KE  
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继续记帐to keep account OM0r*<D"!  
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与…有交易to have an account with R`@T<ob)  
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作成会计帐||有往来帐项to make out an account with 3
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清算||清理债务to make up an account fYjmG[4  
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清洁帐目||与…停止交易to close ones account with ldUZ\z(*  
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结帐to close an account xH\\#4/  
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清理未付款to ask an account||to demand an account ^}Vc|
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结清差额to balance the account with  q 6F1Rt  
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清算to settle an account||to liquidate an account||to square an account pF8$83S  
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审查帐目||监查帐目to audit an account V8 8u-  
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检查帐目to examine an account Ob]\t/:%P  
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转入A的帐户to charge the amount to As account CWkWW/ZI  
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以计帐方式付款to pay on account b
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代理某人||为某人on ones account||on account of one %U{sn\V  
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为自己计算||独立帐目on ones own account 4j3_OUwWZx  
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由某人收益并负风险on ones account and risk||for ones account and risk 9ia&/BT7"z  
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由某人负担for ones account||for account of one HE+'fQ!R  
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按某人指示||列入某人帐户by order and for account of one @@\qso  
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列入5月份帐目for May account @
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编入某中帐项下to pass to the account of||to place to the account of `/T.u&QF  
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寄出清算书to send in an account||to send in render an account MRz f#o<H  
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支票薄cheque book fB<Qs.T  
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支票陈票人cheque drawer oX^N>w0F  
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持票人cheque holder K@n-#  
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不记名支票cheque to bearer||bearer cheque &I ~'2mpk  
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记名支票||认人支票cheque to order FP&Ykx~  
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到期支票antedated cheque F}mt *UcMG  
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未到期支票postdated cheque eptw)S-j  
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保付支票certified cheque ?  Lxc 1  
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未获兑现支票，退票returned cheque *eXs7"H  
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横线支票crossed cheque HrLws95'  
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普通横线general crossing Y[b08{/  
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特别横线special crossing 1M)8
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空白支票blank cheque Q+a&a]*KL^  
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失效支票，过期支票stale cheque Xeja\5zB  
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普通支票open cheque lM
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YJz06E1 -9  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Iza#v0  
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支票换现金||兑现to cash a cheque u&`rK7J  
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清理票款to clear a cheque Hjs#p{t[  
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保证兑现to certify a cheque R4[|f0l}s  
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填写支票数额to fill up a cheque *g'%5i1ed  
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支票上划线to cross a cheque Y)S f;  
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开发支票to make out a cheque S[/D._5QD%  
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签发支票，开立支票to draw a cheque||to issue a cheque ?ZKIs9E[m  
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透支支票to overdraw a cheque bC&xN@4  
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背书支票to endorse a cheque =p8iYtI  
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请付票款||清付票款to pay a cheque||to honour a cheque Io7=Mc4  
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支票退票to dishonour a cheque i@YM{FycX  
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拒付支票to refuse a cheque \xk8+=/A  
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拒付支票to stop payment of a cheque Ve\!:,(Y_  
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提示要求付款to present for payment ]<o^Q[OL  
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见票即付持票人payable to bearer (=D^BXtH|  
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支付指定人payable to order lJ4&kF=t  
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已过期||无效out of date||stale v<S?"# ]F=  
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请给出票人R/D||refer to drawer [JX =
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'sAs#  
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文字与数字不一致words and figures differ #-FfyxQ8ai  
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支票 ,~xX[uB  
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时间已过account closed MF~Tr0tOC  
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时间已过effects not cleared dWAKIBe  
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停止付款payment stopped -_|U"C$  
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支票毁损cheque mutilated #i~2 C@]  
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汇款||寄钱to remit||to send money #}{1>g{sXt  
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寄票供取款||支票支付to send a cheque for payment 34\:1z+s M  
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寄款人a remitter V Y=c_Gl  
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收款人a remittee l^ aUN  
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国外汇票foreign Bill r6*~WM|Sq7  
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国内汇票inland Bill tu6Q7CjW8  
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跟单汇票documentary bill L3g}Z1<!$  
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空头汇票accommodation bill g
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原始汇票original bill naT;K0T=  
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改写||换新票据renewed bill : >K=kZ=k  
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即期汇票sight bill||bill on demand )"IBw0]  
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…days after date||…days after date…日后付款 buRK\C  
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…months after date||…months after date…月后付款 Q`dzn=  
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见票后…日付款…days after sight||…days sight "@JSF  
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见票后…月付款…months after sight||…months sight DJv;ed%x  
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同组票据set of bills [4qx+y pT  
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单张汇票sola of exchange||sole of exchange .CClc(bO_/  
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远期汇票usance bill||bill at usance N|v3a>;*l  
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长期汇票long bill G &'e P  
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短期汇票short bill HeagT(rN'  
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逾期汇票overdue bill Kp+Lk  
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宽限日期days of grace Hz}6XS@  
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电汇telegraphic transfer （T.T） oJ cR)H  
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邮汇postal order||postal note （Am.）||post office order||money order |fMjg'%{}  
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本票promissory note （P/N） 7q&//*%yF  
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押汇负责书||押汇保证书letter of hypothecation >^#OtFHuT)  
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副保||抵押品||付属担保物collateral security &u62@ug#}  
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担保书trust receipt||letter of indemnity 4J=6A4O5Z  
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承兑||认付acceptance Y<U"}}  
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单张承兑general acceptance KdT1 Nb=  
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有条件承兑qualified acceptance OI3UC=G  
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附条件认付conditional acceptance 9$&+0  
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部分认付partial acceptance   ;[*jLi,uc