[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。   g0Gf6o >2  
会计报表statement of account 91-o}|3v  
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往来帐目account current EkNunCls  
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现在往来帐||存款额current accout =Bhe'.]QSx  
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销货帐account sales 8sTp`}54J  
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共同计算帐项joint account JJ2_hVU  
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未决帐项outstanding account ![_*(8v}S  
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贷方帐项credit account||creditor account 4;]hK!AXS  
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借方帐项debit account||debtor account ^2on.N q>  
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应付帐||应付未付帐account payable _Wp{[TH  
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应收帐||应收未收帐account receivable #_J@-f7^  

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新交易||新帐new account dx&'fe*?  
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未决帐||老帐old account f'-i o<.  
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现金帐cash account "UG Y2skf;  
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流水帐running account A3no~)wZn  
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暂记帐||未定帐suspense account -pa )K"z  
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过期帐||延滞帐overdue account||pastdue account {G}.b)9FG  
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杂项帐户sundry account !2A:"2Kys:  
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详细帐单||明细表detail account 8:>1F,  
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呆帐bad account 8lb%eb] U  
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会计项目title of account sz {
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会计薄||帐薄account-book #u"k~La  
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营业报告书||损益计算表account of budiness||business report n\5RAIg  
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借贷细帐||交验帐account rendered 7J|VD#DE$Y  
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明细帐account stated %8Dz

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与…银行开立一户头to open an account with %Gj8F4{  
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与…银行建立交易to keep account with wUQw!%?>  
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继续记帐to keep account ^#1.l=s  
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与…有交易to have an account with *gF<m9&  
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作成会计帐||有往来帐项to make out an account with vRxM4O~"  
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清算||清理债务to make up an account ~7t$MF.  
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清洁帐目||与…停止交易to close ones account with L%$|^T=%  
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结帐to close an account @~"anqT`  
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清理未付款to ask an account||to demand an account #gaQaUjR  
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结清差额to balance the account with +|{RE.DL  
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清算to settle an account||to liquidate an account||to square an account )VK }m9Ae  
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审查帐目||监查帐目to audit an account ~h=X8-D  
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检查帐目to examine an account 7
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转入A的帐户to charge the amount to As account a7/-wk  
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以计帐方式付款to pay on account 5P hX"7  
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代理某人||为某人on ones account||on account of one o}'bv  
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为自己计算||独立帐目on ones own account q*AQq=  
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由某人收益并负风险on ones account and risk||for ones account and risk {8EW)4Hf  
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由某人负担for ones account||for account of one %_aMl  
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按某人指示||列入某人帐户by order and for account of one ;#)mLsl  
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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 oXt,e  
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寄出清算书to send in an account||to send in render an account UU}7U]9u  
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支票薄cheque book n1:v HBM@\  
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支票陈票人cheque drawer dd7 =)XT+  
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持票人cheque holder VLg EX4  
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不记名支票cheque to bearer||bearer cheque I7\ &Z q  
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记名支票||认人支票cheque to order }Ewo_P&`  
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到期支票antedated cheque ; a/cty0Ch  
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未到期支票postdated cheque L] 2<&%N2  
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保付支票certified cheque .)8  
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未获兑现支票，退票returned cheque {B yn{?w  
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横线支票crossed cheque hD 46@  
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普通横线general crossing !J.rM5K  
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特别横线special crossing Z[,`"}}hv=  
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空白支票blank cheque ": &|[9/  
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失效支票，过期支票stale cheque ~{ .,8jE  
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普通支票open cheque fJ :jk 6@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount w?ai,Pw  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $u,GVq~  
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支票换现金||兑现to cash a cheque Y<ElJ>A2I  
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清理票款to clear a cheque &kq7gCd  
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保证兑现to certify a cheque M7H~;S\3IM  
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填写支票数额to fill up a cheque k*9%8yi_ U  

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支票上划线to cross a cheque 9_`
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开发支票to make out a cheque p d%
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签发支票，开立支票to draw a cheque||to issue a cheque f8F1~q  
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透支支票to overdraw a cheque u> In(7\  
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背书支票to endorse a cheque DwC@"i.  
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请付票款||清付票款to pay a cheque||to honour a cheque 8Y]}Gb!  

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支票退票to dishonour a cheque iPJ 9Gh7  
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拒付支票to refuse a cheque I[a%a!QO  
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拒付支票to stop payment of a cheque &?fvt  
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提示要求付款to present for payment CJtr0M<U+  
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见票即付持票人payable to bearer <m:4g ,6  
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支付指定人payable to order fjF!
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已过期||无效out of date||stale [k}dES#  
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请给出票人R/D||refer to drawer ye56-T  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KLj4LOs  
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文字与数字不一致words and figures differ dY48S{  
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支票 z|taa;iM  
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时间已过account closed m&(%&}g  
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时间已过effects not cleared Fv5x 6a  
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停止付款payment stopped mgJ]@s}9  
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支票毁损cheque mutilated `[g#Mxw  
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汇款||寄钱to remit||to send money Lqz}&A   
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寄票供取款||支票支付to send a cheque for payment =DQdPA\K  
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寄款人a remitter >F LdI  
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收款人a remittee l>[QrRXiSN  
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国外汇票foreign Bill hr$VVbOho  
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国内汇票inland Bill nEa'e5 lg  
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跟单汇票documentary bill ?*MV ^IY  
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空头汇票accommodation bill >uqS  
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原始汇票original bill >8Yrmq  
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改写||换新票据renewed bill eiNk]KXAYX  
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即期汇票sight bill||bill on demand G
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…days after date||…days after date…日后付款 QVZ6;/  
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…months after date||…months after date…月后付款 xa%ktn  
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见票后…日付款…days after sight||…days sight X0r#,u  
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见票后…月付款…months after sight||…months sight q0KXuMK  
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同组票据set of bills eMPQ| W  
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单张汇票sola of exchange||sole of exchange rsIPI69qJ.  
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远期汇票usance bill||bill at usance p/^\(/\])  
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长期汇票long bill $\J9F=<a  
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短期汇票short bill `F`'b)  
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逾期汇票overdue bill ~b<4>"7y.  
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宽限日期days of grace Ru\Lr=9  
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电汇telegraphic transfer （T.T） Mh/>qyS*2  
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邮汇postal order||postal note （Am.）||post office order||money order H5MAN,`  
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本票promissory note （P/N） +jZg%$Q!#  
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押汇负责书||押汇保证书letter of hypothecation L<>NL$CrN  
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副保||抵押品||付属担保物collateral security p:>?  
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担保书trust receipt||letter of indemnity >{)#|pWU  
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承兑||认付acceptance 0guc00IN  
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单张承兑general acceptance ~vZzKRVS  
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有条件承兑qualified acceptance 3Ty{8oUs^  
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附条件认付conditional acceptance !fjU?_[S  
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部分认付partial acceptance   vX24W*7