[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。   2<' 1m{  
会计报表statement of account @ wJ|vW_.  
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往来帐目account current 9H4NvB{  
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现在往来帐||存款额current accout 6YeEr!zt%  
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销货帐account sales gu~F(Fb'  
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共同计算帐项joint account S>s{ t=AY~  
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未决帐项outstanding account Y &"rf   
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贷方帐项credit account||creditor account r#C
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借方帐项debit account||debtor account xmI!N0eta  
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应付帐||应付未付帐account payable }pzUHl>  
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应收帐||应收未收帐account receivable Vo2{aK;  
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新交易||新帐new account A=S_5y  
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未决帐||老帐old account oju}0h '1  
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现金帐cash account G(~ s(r{%I  
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流水帐running account ?'dsiA[  
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暂记帐||未定帐suspense account FXi"o $N  
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过期帐||延滞帐overdue account||pastdue account BmP!/i_  
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杂项帐户sundry account t[ Zoe+&  
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详细帐单||明细表detail account ;c!}'2>vM  
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呆帐bad account w[bhm$SX]B  
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会计项目title of account (H\)BS7#R  
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营业报告书||损益计算表account of budiness||business report 0gs0[ @  
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借贷细帐||交验帐account rendered Hkc
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明细帐account stated $!(J4v=X  
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与…银行开立一户头to open an account with AS} FRNIVx  
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与…银行建立交易to keep account with FXHcy:)}G  
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继续记帐to keep account tAPr4n!  
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与…有交易to have an account with 5eZ8$-&([  
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作成会计帐||有往来帐项to make out an account with @+gr>a1K#  
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清算||清理债务to make up an account /_N*6a
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清洁帐目||与…停止交易to close ones account with E@/yg(?d=  
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结帐to close an account e~Oge  
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清理未付款to ask an account||to demand an account CaSoR  |  
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结清差额to balance the account with 0@FZQ$-  
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清算to settle an account||to liquidate an account||to square an account x
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审查帐目||监查帐目to audit an account #].n0[  
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检查帐目to examine an account $6W o$c%  
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转入A的帐户to charge the amount to As account TRQ@=.  
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以计帐方式付款to pay on account  mN>7vJ  
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代理某人||为某人on ones account||on account of one )c'5M]V  
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为自己计算||独立帐目on ones own account '$5.{o`s*1  
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由某人收益并负风险on ones account and risk||for ones account and risk '=|2, H]  
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由某人负担for ones account||for account of one 'A0.(a5  
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按某人指示||列入某人帐户by order and for account of one 111s%  
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列入5月份帐目for May account t>D|1E"  
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编入某中帐项下to pass to the account of||to place to the account of `
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寄出清算书to send in an account||to send in render an account )ZxDfRjL  
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支票薄cheque book dP>~ExYtm  
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支票陈票人cheque drawer V$y6=Q<c  
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持票人cheque holder yc4?'k!  
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不记名支票cheque to bearer||bearer cheque =oN(1k^  
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记名支票||认人支票cheque to order .hBq1p  
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到期支票antedated cheque RCXm</  
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未到期支票postdated cheque j_` [Z  
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保付支票certified cheque bYPkqitqz  
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未获兑现支票，退票returned cheque 9Fo00"q  
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横线支票crossed cheque |l
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普通横线general crossing t>hoXn^-  
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特别横线special crossing g=Gd|  
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空白支票blank cheque v'Y0|9c  
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失效支票，过期支票stale cheque zd%n)jlwR  
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普通支票open cheque  lu_kir~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,6J{-Iu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (vR9vOpJ  
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支票换现金||兑现to cash a cheque c -sc*.&  
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清理票款to clear a cheque <E2nM,  
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保证兑现to certify a cheque >='y+68  
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填写支票数额to fill up a cheque La2f]+sV  
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支票上划线to cross a cheque gAudL)X  
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开发支票to make out a cheque E%b*MU  
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签发支票，开立支票to draw a cheque||to issue a cheque ,qK'!  
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透支支票to overdraw a cheque T5_/*`F  
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背书支票to endorse a cheque : GdLr  
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请付票款||清付票款to pay a cheque||to honour a cheque g=na3^PL6  
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支票退票to dishonour a cheque 'PvOOhm,  
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拒付支票to refuse a cheque grxlGS~Q  
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拒付支票to stop payment of a cheque 0K(&EpVE  
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提示要求付款to present for payment I]-"Tw  
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见票即付持票人payable to bearer |/X+2K}3  
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支付指定人payable to order Ou] !@s  
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已过期||无效out of date||stale BC)1FxsGf  
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请给出票人R/D||refer to drawer a] P0PH~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f_z]kA +H  
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支票 M%bD7naBq  
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时间已过account closed {n{-5Y  
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时间已过effects not cleared 1fT f+P  
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停止付款payment stopped t;}`~B  
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支票毁损cheque mutilated z,RjQTd  
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汇款||寄钱to remit||to send money <l<y R?  
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寄票供取款||支票支付to send a cheque for payment a>&dAo}  
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寄款人a remitter ^fP5@T*f  
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收款人a remittee a&Me#H{  
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国外汇票foreign Bill q!WiX|P  
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国内汇票inland Bill tlg
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跟单汇票documentary bill v!#koqd1y.  
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空头汇票accommodation bill M %!O)r#Pn  
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原始汇票original bill !.7m4mKzo  
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改写||换新票据renewed bill L$?YbQo7  
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即期汇票sight bill||bill on demand /5~j"| U'  
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…days after date||…days after date…日后付款 :q$.=?X3  
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…months after date||…months after date…月后付款 A",R2d  
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见票后…日付款…days after sight||…days sight 9 xFX"_J  
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见票后…月付款…months after sight||…months sight +<3e@s&  
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同组票据set of bills w +HKvOs5c  
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单张汇票sola of exchange||sole of exchange x) R4_3  
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远期汇票usance bill||bill at usance LG=_>:~t>  
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长期汇票long bill JQSczE3  
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短期汇票short bill rji<g>GQ  
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逾期汇票overdue bill ES5a`"H  
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宽限日期days of grace D"P<;@ef  
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电汇telegraphic transfer （T.T） 2 K2_
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邮汇postal order||postal note （Am.）||post office order||money order u4Z Accj  
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本票promissory note （P/N） `'ak/%Krh  
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押汇负责书||押汇保证书letter of hypothecation U-#vssJhk  
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副保||抵押品||付属担保物collateral security h[gKyxZ/t  
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担保书trust receipt||letter of indemnity E>kgEfzxP  
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承兑||认付acceptance sDXQ{*6a  
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单张承兑general acceptance ?8$h%Ov-  
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有条件承兑qualified acceptance _@s
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附条件认付conditional acceptance +  $/mh  
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部分认付partial acceptance   !p3vnOX6