[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。   m xmj  
会计报表statement of account 0;2ApYks  
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往来帐目account current 1NQU96  
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现在往来帐||存款额current accout N.q0D5 :  
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销货帐account sales s+6tdBvzs  
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共同计算帐项joint account )*Rr5l /l  
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未决帐项outstanding account |!*abc\`(`  
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贷方帐项credit account||creditor account EL;OYW(  
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借方帐项debit account||debtor account ]`TX%Qni  
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应付帐||应付未付帐account payable )KcY<K  
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应收帐||应收未收帐account receivable ?<D1]Xv  
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新交易||新帐new account 4|xQQv  
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未决帐||老帐old account ANXN.V  
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现金帐cash account e\ O&Xe  
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流水帐running account j$=MJN0  
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暂记帐||未定帐suspense account 'T*h0xX  
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过期帐||延滞帐overdue account||pastdue account y\}
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杂项帐户sundry account &1ss @-  
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详细帐单||明细表detail account u
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呆帐bad account ej{7)#  
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会计项目title of account G M>Ms!Y  
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会计薄||帐薄account-book H"%SzU  
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营业报告书||损益计算表account of budiness||business report b'TkYa^  
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借贷细帐||交验帐account rendered
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明细帐account stated s14;\  
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与…银行开立一户头to open an account with r[y3@SE5  
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与…银行建立交易to keep account with t/0h)mL}  
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继续记帐to keep account 8i'EO6  
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与…有交易to have an account with JB
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作成会计帐||有往来帐项to make out an account with x\2N @*I:  
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清算||清理债务to make up an account 29GcNiE`T  
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清洁帐目||与…停止交易to close ones account with (DrDWD4_  
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结帐to close an account lVc':,z  
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清理未付款to ask an account||to demand an account Zfub+A  
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结清差额to balance the account with v$i[dZSN[  
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清算to settle an account||to liquidate an account||to square an account h|S6LgB  
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审查帐目||监查帐目to audit an account /~ B \1  
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检查帐目to examine an account ]v{TSP^/  
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转入A的帐户to charge the amount to As account =ijVT_|u0  
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以计帐方式付款to pay on account z3X:.%  
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代理某人||为某人on ones account||on account of one !-gjA@Pk  
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为自己计算||独立帐目on ones own account 5? rR'0  
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由某人收益并负风险on ones account and risk||for ones account and risk |?KdQeL  
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由某人负担for ones account||for account of one [hT|]|fJS;  
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按某人指示||列入某人帐户by order and for account of one gvx {;e  
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列入5月份帐目for May account HECZZnM  
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编入某中帐项下to pass to the account of||to place to the account of HLni zE  
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寄出清算书to send in an account||to send in render an account :O(<3"P/  
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支票薄cheque book |GQFNrNx  
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支票陈票人cheque drawer edW:(19}  
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持票人cheque holder ?H.7 WtTC  
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不记名支票cheque to bearer||bearer cheque %O<
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记名支票||认人支票cheque to order /4f4H?A -  
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到期支票antedated cheque {U,q!<@mq  
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未到期支票postdated cheque 6tBh`nYB=  
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保付支票certified cheque ua^gG3n0  
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未获兑现支票，退票returned cheque abVz/R/o  
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横线支票crossed cheque ft"
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普通横线general crossing 2J
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特别横线special crossing ^h:%%\2  
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空白支票blank cheque nEZoF  
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失效支票，过期支票stale cheque Qo!/n`19  
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普通支票open cheque Dt9[uyP&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount d rJ<&1O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oM=Ltxv}  
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支票换现金||兑现to cash a cheque S}=euY'i  

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清理票款to clear a cheque FQbF)K~e  
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保证兑现to certify a cheque fE\;Cbi  
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填写支票数额to fill up a cheque 6wzTX8  
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支票上划线to cross a cheque <bPn<QI  
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开发支票to make out a cheque !H`! KBW  
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签发支票，开立支票to draw a cheque||to issue a cheque <z3:*=!  
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透支支票to overdraw a cheque SArSi6vF  

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背书支票to endorse a cheque \0'7p-
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请付票款||清付票款to pay a cheque||to honour a cheque k%iZ..  
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支票退票to dishonour a cheque Hq.ys>_  
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拒付支票to refuse a cheque H7 acT  
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拒付支票to stop payment of a cheque s6k,'`.  
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提示要求付款to present for payment iyw"|+  
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见票即付持票人payable to bearer hcEUkD  
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支付指定人payable to order zi~_[l-  
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已过期||无效out of date||stale OO.. Y  
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请给出票人R/D||refer to drawer k~#F@_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds A~ugx~S0  
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文字与数字不一致words and figures differ L^:+8g  
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支票 #87:Or1  
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时间已过account closed >&h#t7<  
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时间已过effects not cleared iivuH2/~?[  
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停止付款payment stopped x0wy3+GZc  
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支票毁损cheque mutilated k WYjqv  
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汇款||寄钱to remit||to send money \k;)m-0bj{  
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寄票供取款||支票支付to send a cheque for payment UPgjf  
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寄款人a remitter TfK$tTkM  
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收款人a remittee ?g2Wu0<
  
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国外汇票foreign Bill <\@JbL*  
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国内汇票inland Bill rz0~W6
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跟单汇票documentary bill MnUal}MO  
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空头汇票accommodation bill g9I2 e<;o  
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原始汇票original bill EI6K0{'&X  
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改写||换新票据renewed bill pA9^-:\*  
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即期汇票sight bill||bill on demand z 7OTL<h  
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…days after date||…days after date…日后付款 GGsDR%U
 
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…months after date||…months after date…月后付款 %JmSCjt`G  
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见票后…日付款…days after sight||…days sight U7(84k\j  
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见票后…月付款…months after sight||…months sight }N!I|<"/  
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同组票据set of bills V9qA .NV2  
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单张汇票sola of exchange||sole of exchange 'v iF8?_  
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远期汇票usance bill||bill at usance G4][`C]8c  
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长期汇票long bill Svj%O(  
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短期汇票short bill C;#vW FE  
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逾期汇票overdue bill Y S )Q#fP  
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宽限日期days of grace 6jT+k q)  
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电汇telegraphic transfer （T.T） ^Rriu $\  
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邮汇postal order||postal note （Am.）||post office order||money order /f2HZfj  
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本票promissory note （P/N） WBdC}S }3t  
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押汇负责书||押汇保证书letter of hypothecation
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副保||抵押品||付属担保物collateral security {1a%CsCM  
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担保书trust receipt||letter of indemnity J eCKnt=  
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承兑||认付acceptance "i3wc&9!?W  
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单张承兑general acceptance .;#Wf@V  
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有条件承兑qualified acceptance h8#14?  
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附条件认付conditional acceptance AG?cI@',  
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部分认付partial acceptance   ^lADq']