[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。   aYc^ 9*7  
会计报表statement of account !1Ht{cA0  
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往来帐目account current RNt9Qdr4y  
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现在往来帐||存款额current accout W>'(MB$3  
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销货帐account sales ^z51f>C  
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共同计算帐项joint account e\!Aoky  
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未决帐项outstanding account *Rxn3tR7  
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贷方帐项credit account||creditor account I
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借方帐项debit account||debtor account k$>5v +r0  
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应付帐||应付未付帐account payable A2$05a$%  
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应收帐||应收未收帐account receivable 9SJSUv:@  
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新交易||新帐new account 9'@G7*Yn  
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未决帐||老帐old account i1'G_bo4F7  

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现金帐cash account 'sE["eC  
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流水帐running account $\|Q+7lQ  
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暂记帐||未定帐suspense account ZOpKi:\  
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过期帐||延滞帐overdue account||pastdue account ayQeT  
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杂项帐户sundry account \Hf/8!q  
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详细帐单||明细表detail account B*w]y L(  
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呆帐bad account 6 jm@`pYbE  
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会计项目title of account Y*\N{6$2  
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会计薄||帐薄account-book es~1@Jb  
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营业报告书||损益计算表account of budiness||business report 6(uZn=  
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借贷细帐||交验帐account rendered
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明细帐account stated BW}M/  
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与…银行开立一户头to open an account with ~P"Agpx3u  
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与…银行建立交易to keep account with { 0&l*@c&  
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继续记帐to keep account Cl-P6NlR".  
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与…有交易to have an account with ?6hd(^  
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作成会计帐||有往来帐项to make out an account with K~I?i/P=z  
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清算||清理债务to make up an account P:N># G~z  
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清洁帐目||与…停止交易to close ones account with -!\%##r7~  
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结帐to close an account jZPGUoRLg  
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清理未付款to ask an account||to demand an account r@q
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结清差额to balance the account with ]@<VLP?  
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清算to settle an account||to liquidate an account||to square an account %;v~MC@  
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审查帐目||监查帐目to audit an account 5
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检查帐目to examine an account `P
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转入A的帐户to charge the amount to As account O65`KOPn  
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以计帐方式付款to pay on account OUF%DMl4  
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代理某人||为某人on ones account||on account of one aK;OzB)  
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为自己计算||独立帐目on ones own account u*P@Nuy6  
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由某人收益并负风险on ones account and risk||for ones account and risk %sOY:>  
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由某人负担for ones account||for account of one 1uj~/M  
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按某人指示||列入某人帐户by order and for account of one 6Yodx$  
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列入5月份帐目for May account =LV-n  
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编入某中帐项下to pass to the account of||to place to the account of YlbX_h2S"  
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寄出清算书to send in an account||to send in render an account xO>z )3A  
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支票薄cheque book {!wW,3|Pu  
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支票陈票人cheque drawer GLecB
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持票人cheque holder c:.5@eq^  
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不记名支票cheque to bearer||bearer cheque d;l%XZe  
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记名支票||认人支票cheque to order d"db`8 ;S  
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到期支票antedated cheque {v]L|e% {  
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未到期支票postdated cheque Rh~b,"  
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保付支票certified cheque _|12BVq  
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未获兑现支票，退票returned cheque LJ@(jO{z  
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横线支票crossed cheque jnOnV1I"  
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特别横线special crossing 8Snv, Lb`^  
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空白支票blank cheque G?Gf,{#K  
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失效支票，过期支票stale cheque U=KUx   
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普通支票open cheque Axb=1_--  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount qB_s<cpn>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V*rLGY#  
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支票换现金||兑现to cash a cheque jRiMWolLv  
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清理票款to clear a cheque AlDp+"|  
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保证兑现to certify a cheque D`G;C  
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填写支票数额to fill up a cheque q M_c-^F  
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支票上划线to cross a cheque F;`c0ja]  
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开发支票to make out a cheque H~JgZ pw  
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签发支票，开立支票to draw a cheque||to issue a cheque jcJ@A0]  
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透支支票to overdraw a cheque w6>P[oW  
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背书支票to endorse a cheque dR
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请付票款||清付票款to pay a cheque||to honour a cheque 2Jiy`(P  
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支票退票to dishonour a cheque CIo`;jt
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拒付支票to refuse a cheque QPp31o.!5  
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拒付支票to stop payment of a cheque @b 17jmq{  
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提示要求付款to present for payment jT0iJ?d,!  
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见票即付持票人payable to bearer kc$W"J@  
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已过期||无效out of date||stale 5IzCQqOPgX  
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请给出票人R/D||refer to drawer @
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?G9DSk?6%Z  
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文字与数字不一致words and figures differ beYGP  
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支票 AYoTCi%7E  
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时间已过account closed g=v'[JPd  
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时间已过effects not cleared MdkL_YP}.  
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停止付款payment stopped D&N3LH  
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支票毁损cheque mutilated HDE5Mg "  
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汇款||寄钱to remit||to send money -0CL#RzKR  
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寄票供取款||支票支付to send a cheque for payment :IsJE6r  
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寄款人a remitter pZc`!f"  
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收款人a remittee h^{aG])  
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国外汇票foreign Bill Z#;\Rb.x7  
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国内汇票inland Bill 7{rRQ~s&g9  
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跟单汇票documentary bill 0V2~  
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空头汇票accommodation bill p5nrPL  
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原始汇票original bill q^[SN  
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改写||换新票据renewed bill BJZGQrsz  
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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 \AD|;tA\vE  
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…months after date||…months after date…月后付款 l_&T)Ei  
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见票后…日付款…days after sight||…days sight }M(
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见票后…月付款…months after sight||…months sight "3a _C,\  
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同组票据set of bills @|7e~U  
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单张汇票sola of exchange||sole of exchange tp+H]H3  
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远期汇票usance bill||bill at usance H:L<gv(rG  
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长期汇票long bill q6N6QI8/  
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短期汇票short bill 8 Jf4";  
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逾期汇票overdue bill +S}/6dg  
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宽限日期days of grace +,ojlTVlt  
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电汇telegraphic transfer （T.T） 6"Rw&3D?  
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邮汇postal order||postal note （Am.）||post office order||money order Kh2!c+Mw  
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本票promissory note （P/N） "~/O>.p  
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押汇负责书||押汇保证书letter of hypothecation 5\eM3w'd  
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副保||抵押品||付属担保物collateral security xnD"LK  
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担保书trust receipt||letter of indemnity L4-v'Z;  
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承兑||认付acceptance K/ 5U;oC  
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单张承兑general acceptance xl4A<  
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有条件承兑qualified acceptance eT6T@C
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附条件认付conditional acceptance "8sB ,$  
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部分认付partial acceptance   G"|`&r@