[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。   uX[O,l^}  
会计报表statement of account  ]`zjRRd  
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往来帐目account current =cdh'"XN  
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现在往来帐||存款额current accout $Q8P@L)[  
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销货帐account sales [ur H a  
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共同计算帐项joint account 7'_nc!ME  
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未决帐项outstanding account ]@*tfz\YaH  
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贷方帐项credit account||creditor account {hx W,mmA  
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借方帐项debit account||debtor account _kh>Z  
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应付帐||应付未付帐account payable /r-8T>m  
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应收帐||应收未收帐account receivable :OHSxb>[  
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新交易||新帐new account N].4"0Jv-D  
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未决帐||老帐old account 'w}p[(  
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现金帐cash account /;DjJpwf0  
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流水帐running account r9?o$=T  
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暂记帐||未定帐suspense account j13riI3A  
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过期帐||延滞帐overdue account||pastdue account 9MT3T?IS  
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杂项帐户sundry account XYts8}y5  
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详细帐单||明细表detail account PzLJ/QER  
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呆帐bad account aF!WIvir  
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会计项目title of account \p3v#0R{  
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会计薄||帐薄account-book };^} 2 Xo+  
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营业报告书||损益计算表account of budiness||business report JxHv<p[  
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借贷细帐||交验帐account rendered p=vV4C:  
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明细帐account stated ZL,6_L/  
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与…银行开立一户头to open an account with B2Z0  
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与…银行建立交易to keep account with 8RU.}PD  
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继续记帐to keep account UhdqY]  
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与…有交易to have an account with 9$wAm89  
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作成会计帐||有往来帐项to make out an account with 5D L,U(Y  
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清算||清理债务to make up an account B$j' /e-Zk  
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清洁帐目||与…停止交易to close ones account with #QS?s8IrW  
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结帐to close an account dXK-&Po'  
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清理未付款to ask an account||to demand an account wV>c" J  
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结清差额to balance the account with e=L*&X  
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清算to settle an account||to liquidate an account||to square an account QF&6?e06p0  
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审查帐目||监查帐目to audit an account GFt1  
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检查帐目to examine an account ~bGC/I;W>  
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转入A的帐户to charge the amount to As account E-F5y  
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以计帐方式付款to pay on account bRsc-Fz6  
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代理某人||为某人on ones account||on account of one AAo0M/U'  
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为自己计算||独立帐目on ones own account e96#2A5f  
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由某人收益并负风险on ones account and risk||for ones account and risk j.B>v\b_3  

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由某人负担for ones account||for account of one }H2#H7!H  
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按某人指示||列入某人帐户by order and for account of one 8$m1eQ`{  
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列入5月份帐目for May account ~b#OFnyG  
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编入某中帐项下to pass to the account of||to place to the account of (7L/eDMT  
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寄出清算书to send in an account||to send in render an account 3>M.]w6{  
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支票薄cheque book (V)9s\Le_  
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支票陈票人cheque drawer 0Nt%YP  
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持票人cheque holder RQ|?Ce",  
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不记名支票cheque to bearer||bearer cheque M/l95fp  
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记名支票||认人支票cheque to order r_q~'r35_  
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到期支票antedated cheque GRy4cb2  
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未到期支票postdated cheque s<,"Hsh^CR  
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保付支票certified cheque .jCk#@+  
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未获兑现支票，退票returned cheque %![4d;Z%x  
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横线支票crossed cheque 9a-]T=5Ee  
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普通横线general crossing ^,>}%1\  
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特别横线special crossing  r^e-.,+  
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空白支票blank cheque RR8U Cv  
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失效支票，过期支票stale cheque hY)YX,f=S  
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普通支票open cheque g}^4^88=a  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CRP
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;H`=):U  
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支票换现金||兑现to cash a cheque /%c+ eL}l  
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清理票款to clear a cheque + ?[ ACZF  
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保证兑现to certify a cheque f'8B[&@L  
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填写支票数额to fill up a cheque q_OY sg  
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支票上划线to cross a cheque N4
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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 [J[ysW})W  
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透支支票to overdraw a cheque QH~8 aE_i  
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背书支票to endorse a cheque ][T9IAn  
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请付票款||清付票款to pay a cheque||to honour a cheque Y,<WX v  
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支票退票to dishonour a cheque Z`0r]V`Ys  
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拒付支票to refuse a cheque P %U9S  
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拒付支票to stop payment of a cheque ZipK;!9by  
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提示要求付款to present for payment iYmzk?U  
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见票即付持票人payable to bearer :*w:eKk  
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支付指定人payable to order z!
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已过期||无效out of date||stale "8C(_z+]K`  
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请给出票人R/D||refer to drawer W0r5D9k  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b$$L]$q2  
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文字与数字不一致words and figures differ jW+VU
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支票 #\!hBL @b  
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时间已过account closed 1H2u,{O  
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时间已过effects not cleared gCBZA;/  
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停止付款payment stopped n*8RYm)?  
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支票毁损cheque mutilated NB6h/0*v  
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汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter 1Qe!  
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收款人a remittee ny?m&;^r:  
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国外汇票foreign Bill ,ce^"yG  
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国内汇票inland Bill \ rWgA  
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跟单汇票documentary bill Oqe.t;E 0}  
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空头汇票accommodation bill |Ie`L("  
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原始汇票original bill g~D6.OZU  
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改写||换新票据renewed bill f0bV]<_
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即期汇票sight bill||bill on demand x#VUEu]8  
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…days after date||…days after date…日后付款 iC2n
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…months after date||…months after date…月后付款 E}j8p_p  
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见票后…日付款…days after sight||…days sight <5vB{)Tq  
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见票后…月付款…months after sight||…months sight 2![W N*N>O  
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同组票据set of bills 3(p6ak2lv  
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单张汇票sola of exchange||sole of exchange oF^hq-xcP  
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远期汇票usance bill||bill at usance 6^u(PzlA|~  
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长期汇票long bill ') y~d  
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短期汇票short bill 3<V!y&a  
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逾期汇票overdue bill ZfikNQU9r  
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宽限日期days of grace Ma#-'J  
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电汇telegraphic transfer （T.T） I j_`= w<  
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邮汇postal order||postal note （Am.）||post office order||money order  Hm*#HT%#  
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本票promissory note （P/N） %L.+r!
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押汇负责书||押汇保证书letter of hypothecation 4/|=0TC;  
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副保||抵押品||付属担保物collateral security &pz8vWCk  
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担保书trust receipt||letter of indemnity bHnQLJ  
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承兑||认付acceptance P+UK@~D+G  
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单张承兑general acceptance  .@Cshj  
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有条件承兑qualified acceptance !TFVBK  
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附条件认付conditional acceptance D~:fn|/Brp  
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部分认付partial acceptance   9':$!Eoq