[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。   ]sbj8  
会计报表statement of account 9PM\D@A{  
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往来帐目account current :k"VR,riF  
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现在往来帐||存款额current accout r/32pY  
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销货帐account sales VEuT!^0Z  
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共同计算帐项joint account b&i0)/;  
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未决帐项outstanding account +].Zs<  
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贷方帐项credit account||creditor account .BWCGb2bH  
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借方帐项debit account||debtor account RkrZncBgV<  
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应付帐||应付未付帐account payable L~,x~sLd  
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应收帐||应收未收帐account receivable A`NkgVq5:  
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新交易||新帐new account ?D6?W6@  
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未决帐||老帐old account sNet[y:O3  
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现金帐cash account vp"b_x1-  
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流水帐running account ,-C%+S
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暂记帐||未定帐suspense account W'>"E/Tx#O  
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过期帐||延滞帐overdue account||pastdue account Ik4
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杂项帐户sundry account r+4<Lon~  
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详细帐单||明细表detail account 'zEmg}  
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呆帐bad account ( }]ae*  
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会计项目title of account Ewfzjc   
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会计薄||帐薄account-book >uu]
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营业报告书||损益计算表account of budiness||business report 3gUGfedi  
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借贷细帐||交验帐account rendered 0R#T
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明细帐account stated l8$7N=Y  
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与…银行开立一户头to open an account with p$qp C$F  
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与…银行建立交易to keep account with ^lt;K{  
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继续记帐to keep account l]bCt b%_  
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与…有交易to have an account with jt*VD>ji  
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作成会计帐||有往来帐项to make out an account with ~> xV hd  
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清算||清理债务to make up an account ",qcqG(  
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清洁帐目||与…停止交易to close ones account with ]]InD N  
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结帐to close an account SEL7,8 Hm  
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清理未付款to ask an account||to demand an account M_ GN 3  
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结清差额to balance the account with aS7%x>.A!  
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清算to settle an account||to liquidate an account||to square an account g4`)n`  
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审查帐目||监查帐目to audit an account 3Mw2;.rk  
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检查帐目to examine an account UImd*;2TE  
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转入A的帐户to charge the amount to As account k *#fN(_  
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以计帐方式付款to pay on account V&j |St[  
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代理某人||为某人on ones account||on account of one }'FNGn.~#  
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为自己计算||独立帐目on ones own account itp$c|{  
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由某人收益并负风险on ones account and risk||for ones account and risk X53TFRxnT  
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由某人负担for ones account||for account of one nmc5c/C|-I  
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按某人指示||列入某人帐户by order and for account of one HifU65"8  
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列入5月份帐目for May account K)h\X~s  
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编入某中帐项下to pass to the account of||to place to the account of vE9M2[TJA  
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寄出清算书to send in an account||to send in render an account e>ZF? (a0  
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支票薄cheque book [~ Wiy3n  
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支票陈票人cheque drawer Xgy)Z:R  
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持票人cheque holder lu GEBPi  
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不记名支票cheque to bearer||bearer cheque B>^5h?(lt  
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记名支票||认人支票cheque to order ) OqQz7'  
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到期支票antedated cheque 4LCgQS6  
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未到期支票postdated cheque X9:(}=E V  
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保付支票certified cheque cI )X Xb4  
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未获兑现支票，退票returned cheque &h7q=-XU   
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横线支票crossed cheque I5"ew=x#  
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普通横线general crossing vT<q zN  
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特别横线special crossing #]s>  
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空白支票blank cheque +$)C KC  
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失效支票，过期支票stale cheque (}Ql#q K  
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普通支票open cheque *G^n<p$"  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;Ef:mr"Nu  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &XosD
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支票换现金||兑现to cash a cheque t"`LJE
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清理票款to clear a cheque n4%|F'ma  
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保证兑现to certify a cheque |U?5% L  
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填写支票数额to fill up a cheque b r)oSw  
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支票上划线to cross a cheque ?7@Y=7BS4  

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开发支票to make out a cheque GZ\;M6{oh  
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签发支票，开立支票to draw a cheque||to issue a cheque St&xe_:^<  
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透支支票to overdraw a cheque :W,6zv(..u  
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背书支票to endorse a cheque z8M^TV  
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请付票款||清付票款to pay a cheque||to honour a cheque *52*I
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支票退票to dishonour a cheque .V ux~A  
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拒付支票to refuse a cheque 9@Yk8  
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拒付支票to stop payment of a cheque aT[Z#Zd, N  
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提示要求付款to present for payment DDn@M|*$  
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见票即付持票人payable to bearer WV!qG6\W  
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支付指定人payable to order  @ jO3+  
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已过期||无效out of date||stale z`((l#(  
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请给出票人R/D||refer to drawer Lv+lLK  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jZS6f*$  
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文字与数字不一致words and figures differ $[5ihV$u  
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支票 {MU>5\  
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时间已过account closed MBRRzq%F  
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时间已过effects not cleared pa Uh+"y>  
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停止付款payment stopped |1X^@  
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支票毁损cheque mutilated mza1Q~<  
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汇款||寄钱to remit||to send money 7 lY&/-V  
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寄票供取款||支票支付to send a cheque for payment yZ)GP!cM4c  
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寄款人a remitter HiCNs;t  
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收款人a remittee wQWokpP;T7  
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国外汇票foreign Bill G<OC99;8  
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国内汇票inland Bill &0SX*KyI  
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跟单汇票documentary bill xu(5U`K  
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空头汇票accommodation bill 7SLJLn3d  
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原始汇票original bill <:0 649ZB  
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改写||换新票据renewed bill wx nD3  
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即期汇票sight bill||bill on demand Pj>r(Cv  
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…days after date||…days after date…日后付款 >Lp^QP1gU  
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…months after date||…months after date…月后付款 0"7xCx  
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见票后…日付款…days after sight||…days sight tp<uN~rTgh  
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见票后…月付款…months after sight||…months sight m6tbN/EJZ  
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同组票据set of bills S/G6NBnbS  
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单张汇票sola of exchange||sole of exchange *c4uCI:0t  
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远期汇票usance bill||bill at usance |@?B%sY  
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长期汇票long bill Ab`mID:  
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短期汇票short bill h1@|UxaE#  
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逾期汇票overdue bill }MAQhXI^O|  
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宽限日期days of grace q(<#7spz  
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电汇telegraphic transfer （T.T） ''Fy]CwH(  
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邮汇postal order||postal note （Am.）||post office order||money order ^]c /hb|X  
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本票promissory note （P/N） 1];rW`Bw  
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押汇负责书||押汇保证书letter of hypothecation {wMw$Fvf  
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副保||抵押品||付属担保物collateral security Y: &?xR  
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担保书trust receipt||letter of indemnity ppr95Y]^  
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承兑||认付acceptance mqgA  
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单张承兑general acceptance #mg6F$E  
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有条件承兑qualified acceptance t"M&Yy  
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附条件认付conditional acceptance G)5w_^&%  
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部分认付partial acceptance   ~]f+