[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。   D H/1
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会计报表statement of account j04Q3d \f  
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往来帐目account current b"gYNGgX  
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现在往来帐||存款额current accout r8xH A  
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销货帐account sales rUyT5Vf  
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共同计算帐项joint account HiWZ?G  
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未决帐项outstanding account .
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贷方帐项credit account||creditor account |[qI2-el?  
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借方帐项debit account||debtor account E/am^ TO`  
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应付帐||应付未付帐account payable ubgq8@;  
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应收帐||应收未收帐account receivable xv)7-jlx  
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新交易||新帐new account RpreW7B_Q*  
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未决帐||老帐old account rsIjpPa  
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现金帐cash account 8>w/Es5  
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流水帐running account f>RPh bq|  
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暂记帐||未定帐suspense account s*S@}l  
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过期帐||延滞帐overdue account||pastdue account No[>1]ds  
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杂项帐户sundry account O ~"^\]\  
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详细帐单||明细表detail account JiRW|+`pe  
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呆帐bad account $H5Xa[  
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会计项目title of account $#0%gs/x  
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会计薄||帐薄account-book LEk W^Mv  
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营业报告书||损益计算表account of budiness||business report d/|@"z^?  
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借贷细帐||交验帐account rendered Z EG  
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明细帐account stated ==c\* o  
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与…银行开立一户头to open an account with A/GEDG ?  

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与…银行建立交易to keep account with "bRck88V  
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继续记帐to keep account Rh~<#"G]  
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与…有交易to have an account with s
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作成会计帐||有往来帐项to make out an account with (5VP*
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清算||清理债务to make up an account q1Ah!9B  
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清洁帐目||与…停止交易to close ones account with R)ejIKtY  
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结帐to close an account ^uC1\!Q1  
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with hAKyT~[n0  
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清算to settle an account||to liquidate an account||to square an account @C7#
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审查帐目||监查帐目to audit an account ~1i,R1_\Y  
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检查帐目to examine an account FK;\Nce&  
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转入A的帐户to charge the amount to As account fw'$HV76  
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以计帐方式付款to pay on account @| qnD  
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代理某人||为某人on ones account||on account of one ` L6H2:pf  
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为自己计算||独立帐目on ones own account aG?'F`UQ  
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由某人收益并负风险on ones account and risk||for ones account and risk (<=qW_iW  
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由某人负担for ones account||for account of one D
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按某人指示||列入某人帐户by order and for account of one ig7)VKr  
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列入5月份帐目for May account JOx75}  
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编入某中帐项下to pass to the account of||to place to the account of Xa Yx avq  
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寄出清算书to send in an account||to send in render an account *;1G+Q#  
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支票薄cheque book =u
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支票陈票人cheque drawer Z8}Zhe.  
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持票人cheque holder d_QHm;}Cx  
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不记名支票cheque to bearer||bearer cheque ~lzV=c$t  
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记名支票||认人支票cheque to order "k "q)5c  
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到期支票antedated cheque OE}L})"  
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未到期支票postdated cheque +VAfT\G2  
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保付支票certified cheque bqS*WgMY-  
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未获兑现支票，退票returned cheque yV$p(+KkS  
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横线支票crossed cheque k#5S'sCF<  
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普通横线general crossing ;k (}~_  
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特别横线special crossing ^NHQ[4I  
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空白支票blank cheque E$F)z  
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失效支票，过期支票stale cheque yXg783B|v  
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普通支票open cheque ",#rI+ el  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *yiJw\DRN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges MR#j
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支票换现金||兑现to cash a cheque A;SRm<,  
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清理票款to clear a cheque Q\m"n^XN  
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保证兑现to certify a cheque ZH0 ~:  
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填写支票数额to fill up a cheque kYPowM  
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支票上划线to cross a cheque f>#\'+l'  
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开发支票to make out a cheque s]U'*?P
  
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签发支票，开立支票to draw a cheque||to issue a cheque XO"!)qF  
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透支支票to overdraw a cheque lJ}G"RT
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背书支票to endorse a cheque d<`Z{"g NS  
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请付票款||清付票款to pay a cheque||to honour a cheque *5*d8;@>  
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支票退票to dishonour a cheque #<yR:3  
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拒付支票to refuse a cheque .6e5w1r63  
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拒付支票to stop payment of a cheque }I05&/o.3p  
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提示要求付款to present for payment AHn^^'&
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见票即付持票人payable to bearer 0BxO75m}o  
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支付指定人payable to order @ B+  
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已过期||无效out of date||stale ]C5JP~#z  
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请给出票人R/D||refer to drawer "z@qG]#5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds //V?rs  
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文字与数字不一致words and figures differ LL kAA?P  
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时间已过account closed }tc,3>/  
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时间已过effects not cleared U/0NN>V  
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停止付款payment stopped `|v0@-'$  
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支票毁损cheque mutilated n#Z6d`  
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汇款||寄钱to remit||to send money ;'2y6"\Y  
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寄票供取款||支票支付to send a cheque for payment ]'2p"A0U  
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寄款人a remitter R1J"QU  
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收款人a remittee 9OXrz}8C  
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国外汇票foreign Bill  G0y%_
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国内汇票inland Bill B]Yj"LM)  
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跟单汇票documentary bill QF[9Zn  
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空头汇票accommodation bill +`.%aJIi9  
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原始汇票original bill O&d
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改写||换新票据renewed bill fbo64$!hZ  
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即期汇票sight bill||bill on demand d'Gv\i&e  
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…days after date||…days after date…日后付款 pMa 3R3a  
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…months after date||…months after date…月后付款 !jYV,:'  
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见票后…日付款…days after sight||…days sight TSHp.ABf  
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见票后…月付款…months after sight||…months sight `Rj i=k>  
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同组票据set of bills hw~cS7  
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单张汇票sola of exchange||sole of exchange n!HFHy2  
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远期汇票usance bill||bill at usance m{+lG*  
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长期汇票long bill )](8{}wo  
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短期汇票short bill $8_*LR$  
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逾期汇票overdue bill rRC3^X`u  
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宽限日期days of grace Z$WT ~V  
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电汇telegraphic transfer （T.T） CB?.|)Xam  
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邮汇postal order||postal note （Am.）||post office order||money order U35}0NT _  
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本票promissory note （P/N） p}(w"?2  
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押汇负责书||押汇保证书letter of hypothecation jl:O~UL6i  
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副保||抵押品||付属担保物collateral security $L`7(0U-  
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担保书trust receipt||letter of indemnity n\cP17dr  
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承兑||认付acceptance AHZ6  
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单张承兑general acceptance 0U$6TDtmE  
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有条件承兑qualified acceptance &
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附条件认付conditional acceptance vDB nWA  
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部分认付partial acceptance   >StvP=our