[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。   =]_d pEEQ  
会计报表statement of account QU-7Ch#8  
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往来帐目account current /3CHE8nSh  
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现在往来帐||存款额current accout oj,HJH+  
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销货帐account sales 1kB'sc3N
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共同计算帐项joint account ,wwU` U  
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未决帐项outstanding account TTA{#[=7  
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贷方帐项credit account||creditor account SeRK7Q&_  
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借方帐项debit account||debtor account W,9k0t  
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应付帐||应付未付帐account payable M-
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应收帐||应收未收帐account receivable x*,q Rew  
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新交易||新帐new account OEy:#9<'  
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未决帐||老帐old account iGEQXIr3  
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现金帐cash account >0g`U  
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流水帐running account E5Snl#Gl\0  
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暂记帐||未定帐suspense account 0M/\bEG(_  
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过期帐||延滞帐overdue account||pastdue account cd ek^/  
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杂项帐户sundry account
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详细帐单||明细表detail account .^9/ 0.g8t  
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呆帐bad account -I ruua7b  
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会计项目title of account bAy5/G!_R  
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会计薄||帐薄account-book 0+2Matk>.  
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营业报告书||损益计算表account of budiness||business report of[|b{Ze4~  
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借贷细帐||交验帐account rendered soQv?4  
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明细帐account stated JI[rIL\Ey  
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与…银行开立一户头to open an account with I8-&.RE  
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与…银行建立交易to keep account with 'bY|$\I  
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继续记帐to keep account B'BbTI,  
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与…有交易to have an account with gU 2c--`  
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作成会计帐||有往来帐项to make out an account with cwW~ *90#  
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清算||清理债务to make up an account y3 o4%K8  
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清洁帐目||与…停止交易to close ones account with B43#9CK`o  
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结帐to close an account ;Q,).@<C  
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清理未付款to ask an account||to demand an account buM>^A"  
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结清差额to balance the account with N n-6/]d#  
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清算to settle an account||to liquidate an account||to square an account R\Ynn^w  
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审查帐目||监查帐目to audit an account  x g5@;p  
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检查帐目to examine an account SF
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转入A的帐户to charge the amount to As account (Gk]<`d#N  
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以计帐方式付款to pay on account |/Q."d  
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代理某人||为某人on ones account||on account of one 5OqsnL_V  
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为自己计算||独立帐目on ones own account <^
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由某人收益并负风险on ones account and risk||for ones account and risk Tu#k+f*s  
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由某人负担for ones account||for account of one NP`ll0s  
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按某人指示||列入某人帐户by order and for account of one t4W0~7  
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列入5月份帐目for May account U1tPw`0h  
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编入某中帐项下to pass to the account of||to place to the account of bGnJ4R3J  
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寄出清算书to send in an account||to send in render an account c`=hK*  
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支票薄cheque book 5 .UgJ/  
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支票陈票人cheque drawer :iiTz$yk  

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持票人cheque holder O@&I.d$  
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不记名支票cheque to bearer||bearer cheque P?ol]MwaB  
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记名支票||认人支票cheque to order FJ. :*K[  
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到期支票antedated cheque \dbtdhT;Z  
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未到期支票postdated cheque j0M;2 3@[  
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保付支票certified cheque ^<b.j.$<z  

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未获兑现支票，退票returned cheque K|!)<6ZsG7  
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横线支票crossed cheque %%u4('=  
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普通横线general crossing QY!A[!6h  
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特别横线special crossing CjCnh7tm  
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空白支票blank cheque s=+
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失效支票，过期支票stale cheque <9vkiEo  
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普通支票open cheque F!'"mU<f  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4|UIyDt8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >@o*v*25  
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支票换现金||兑现to cash a cheque yDrJn* r^  
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清理票款to clear a cheque :yeTzIz]  
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保证兑现to certify a cheque >#Yq&@G  
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填写支票数额to fill up a cheque 70Am]L&M  
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支票上划线to cross a cheque )/Vr 5b@  
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开发支票to make out a cheque &+sN=J.x  
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签发支票，开立支票to draw a cheque||to issue a cheque d>}%A ]  
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透支支票to overdraw a cheque aNz%vbh\  
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背书支票to endorse a cheque TFhj]r^{  
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请付票款||清付票款to pay a cheque||to honour a cheque %2{E'^#)p-  
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支票退票to dishonour a cheque ifkA3]  
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拒付支票to refuse a cheque LTF%bAQ,  
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拒付支票to stop payment of a cheque ]Vubz54  
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提示要求付款to present for payment $KiA~l  
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见票即付持票人payable to bearer I|.B-$gH  
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支付指定人payable to order ]KfHuYjM  
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已过期||无效out of date||stale NT/}}vES  
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请给出票人R/D||refer to drawer h'bxgIl'`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f; 22viE  
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文字与数字不一致words and figures differ >Nov9<p  
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支票 ,+JAwII>O  
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时间已过account closed y.>r>o"0  
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时间已过effects not cleared EZ$m4:{e  
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停止付款payment stopped fQv^=DI#  
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支票毁损cheque mutilated
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汇款||寄钱to remit||to send money ,fL*yn  
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寄票供取款||支票支付to send a cheque for payment P2lj#aQLS  
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寄款人a remitter 7ZN0_Qs  
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收款人a remittee Zj$U_  
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国外汇票foreign Bill <zrGPwk  
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国内汇票inland Bill p*vEVo  
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跟单汇票documentary bill 3PPN_Z  
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空头汇票accommodation bill (oxe'\  
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原始汇票original bill *GD?d2.6j  
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改写||换新票据renewed bill BlMc<k  
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即期汇票sight bill||bill on demand fn]f$n*`  
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…days after date||…days after date…日后付款 1r'skmxq  
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…months after date||…months after date…月后付款 :[A>O(  
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见票后…日付款…days after sight||…days sight @FU9!  
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见票后…月付款…months after sight||…months sight D% v{[KY  
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同组票据set of bills &>,c..Ke  
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单张汇票sola of exchange||sole of exchange .?|pv}V  
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远期汇票usance bill||bill at usance }V:ZGP#!'  
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长期汇票long bill bh V.uBH  
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短期汇票short bill ^qvN:v$1  
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逾期汇票overdue bill KFZ2%:
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宽限日期days of grace _ x8gEK8  
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电汇telegraphic transfer （T.T） J;8M._  
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邮汇postal order||postal note （Am.）||post office order||money order ' ?tx?t  
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本票promissory note （P/N） 1xBgb/+  
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押汇负责书||押汇保证书letter of hypothecation Q7#Yw"#G!  
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副保||抵押品||付属担保物collateral security +PAb+E|,  
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担保书trust receipt||letter of indemnity +YD_ L  
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承兑||认付acceptance ;]vJ[mi~  
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单张承兑general acceptance nF1}?  
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有条件承兑qualified acceptance }j`#s  
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附条件认付conditional acceptance >S}^0vNZX  
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部分认付partial acceptance   328gTP1