[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。   P$ b5o  
会计报表statement of account NX;{L#lQ  
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往来帐目account current ]5ibg"{S  
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现在往来帐||存款额current accout \b)P4aL  
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销货帐account sales 4 #lLC-k  
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共同计算帐项joint account !([v=O#
 
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未决帐项outstanding account NY[48H  
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贷方帐项credit account||creditor account |NjyO>@Pa  
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借方帐项debit account||debtor account dftX$TS  
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应付帐||应付未付帐account payable '@QK<!%,  
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应收帐||应收未收帐account receivable _B}QS"A  
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新交易||新帐new account " M&zW&  
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未决帐||老帐old account n2(\pQKm  
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现金帐cash account f5nAD  
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流水帐running account wS:`c J  
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暂记帐||未定帐suspense account Fi+,omB&  
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过期帐||延滞帐overdue account||pastdue account *>j4tA{b@v  
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杂项帐户sundry account y;LZX-Z-  
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详细帐单||明细表detail account & =vi]z:[  
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呆帐bad account Y{m1\s/o  
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会计项目title of account mY]R~:  
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会计薄||帐薄account-book =ThacZHb8  
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营业报告书||损益计算表account of budiness||business report 7ZpU -':  
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借贷细帐||交验帐account rendered q^kOyA.  
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明细帐account stated \Ot,&Z k2  
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与…银行开立一户头to open an account with (K->5rSU  
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与…银行建立交易to keep account with *.NVc  
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继续记帐to keep account o%=OBTh_  
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与…有交易to have an account with iOzY8M+N(  
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作成会计帐||有往来帐项to make out an account with F2RU7o'f.  
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清算||清理债务to make up an account s@ vHU4  
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清洁帐目||与…停止交易to close ones account with BiUbg6T.G  
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结帐to close an account Mm+kG'Z!S  
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清理未付款to ask an account||to demand an account c31k%/.  
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结清差额to balance the account with EpCsJ08K  
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清算to settle an account||to liquidate an account||to square an account 4<`'?  
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审查帐目||监查帐目to audit an account QK3j.Ss  
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检查帐目to examine an account z\fmwI  
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转入A的帐户to charge the amount to As account q;p:)Q"  
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以计帐方式付款to pay on account G92Ya^`  
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代理某人||为某人on ones account||on account of one i+)9ItZr  
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为自己计算||独立帐目on ones own account `czL$tN<P  
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由某人收益并负风险on ones account and risk||for ones account and risk #&A)%Qbg  
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由某人负担for ones account||for account of one M~Tx4_t  
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按某人指示||列入某人帐户by order and for account of one f,ajo   
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列入5月份帐目for May account h7iI=[_V  
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编入某中帐项下to pass to the account of||to place to the account of nwOT%@nw  
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寄出清算书to send in an account||to send in render an account >}tm8|IHoo  
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支票薄cheque book ^h}xFiAV#  
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支票陈票人cheque drawer /0PBY-O  
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持票人cheque holder vhA 4ol  
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不记名支票cheque to bearer||bearer cheque D<-MbK^S  
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记名支票||认人支票cheque to order @2>A\0U  
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到期支票antedated cheque }Zs y&K  
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未到期支票postdated cheque JDTlzu1hR  
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保付支票certified cheque !
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未获兑现支票，退票returned cheque l70a&[W  
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横线支票crossed cheque P2U^%_~  
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普通横线general crossing 4^3}+cJ7j  
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特别横线special crossing reBAxmt   
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空白支票blank cheque mE|?0mRA %  
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失效支票，过期支票stale cheque })?t:zX#*  
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普通支票open cheque |Ok@:Au  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount WQJnWe  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?RP&XrD  
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支票换现金||兑现to cash a cheque j aU.hASj  
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清理票款to clear a cheque Q\QSnMM&]  
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保证兑现to certify a cheque SsY:gp_  
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填写支票数额to fill up a cheque @mD$Z09~  
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支票上划线to cross a cheque Pg''>6w>  
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开发支票to make out a cheque O>KrTK-A
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque y),yks?iv  
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背书支票to endorse a cheque {hH8+4c7  
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请付票款||清付票款to pay a cheque||to honour a cheque '}N4SrU$  
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支票退票to dishonour a cheque e#<A\?  
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拒付支票to refuse a cheque ;uhpo  
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拒付支票to stop payment of a cheque :5-t$^R  
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提示要求付款to present for payment [!S%nYs&8L  
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见票即付持票人payable to bearer (Rs|"];?Z  
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支付指定人payable to order m4@Lml+B,  
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已过期||无效out of date||stale ):st-I!o  
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请给出票人R/D||refer to drawer k0IztFyj:R  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds AmX ~KK  
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文字与数字不一致words and figures differ P0l.sVqL  
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支票 %g7B*AX]  
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时间已过account closed ~mvD|$1z  
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时间已过effects not cleared 5iZ;7 ?(  
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停止付款payment stopped FJIo]p  
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支票毁损cheque mutilated gezZYP)d  
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汇款||寄钱to remit||to send money t}2M8ue(&  
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寄票供取款||支票支付to send a cheque for payment Vee;&  
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寄款人a remitter vve[.Lud'  
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收款人a remittee M*<Bp   
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国外汇票foreign Bill D
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国内汇票inland Bill  2D"\Ox  
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跟单汇票documentary bill z1~FE  
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空头汇票accommodation bill $6yr:2Xvt  
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原始汇票original bill @+^5ze\  
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改写||换新票据renewed bill YhJ*(oWL  
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即期汇票sight bill||bill on demand mc}r15:<  
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…days after date||…days after date…日后付款 GeCyq%d N  
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…months after date||…months after date…月后付款 Odj4)   
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见票后…日付款…days after sight||…days sight cb9q0sdf  
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见票后…月付款…months after sight||…months sight S !wY6z  
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同组票据set of bills $ h<l  
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单张汇票sola of exchange||sole of exchange {Tym#  
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远期汇票usance bill||bill at usance ^GN|}W  
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长期汇票long bill qX?k]m   
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短期汇票short bill %T:7I[f  
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逾期汇票overdue bill Q-LDFnOFwp  
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宽限日期days of grace zHsWj^m"  
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电汇telegraphic transfer （T.T） ZT;:Hxv0N  
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邮汇postal order||postal note （Am.）||post office order||money order .`ppp!:a4  
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本票promissory note （P/N） x>yeF,q1  
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押汇负责书||押汇保证书letter of hypothecation 0$9I.%4jAJ  
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副保||抵押品||付属担保物collateral security &sRjs  
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担保书trust receipt||letter of indemnity H' [#x2  
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承兑||认付acceptance nPj+mg  
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单张承兑general acceptance ! 1H\*VM"  
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有条件承兑qualified acceptance (!nhU   
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附条件认付conditional acceptance F+`DfI]/m  
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部分认付partial acceptance   $z9z'^HqO