[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。   8Y;zs7Y  
会计报表statement of account E|6Z]6[  
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往来帐目account current 'KIi!pA.  
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现在往来帐||存款额current accout 4<K ,w{
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销货帐account sales x4 A TK  
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共同计算帐项joint account >t6'8g"T  
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未决帐项outstanding account t+TbCe  
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贷方帐项credit account||creditor account L)//- k9  
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借方帐项debit account||debtor account *#{.\R-D  
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应付帐||应付未付帐account payable JNz"lTt>[g  
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应收帐||应收未收帐account receivable Q; /!oA_  
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新交易||新帐new account Pc-8L]2oaF  
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未决帐||老帐old account mUY:S |  
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现金帐cash account :phD?\!w8t  
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流水帐running account Z*Hxrw\!0  
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暂记帐||未定帐suspense account 4uVmhjT:X  
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过期帐||延滞帐overdue account||pastdue account e/#&5ISk  
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杂项帐户sundry account I;4Cv
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详细帐单||明细表detail account Wn#JYp  
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呆帐bad account ;p"XCLHl  
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会计项目title of account U)1qsUDF  
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会计薄||帐薄account-book M<m64{m1  
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营业报告书||损益计算表account of budiness||business report KgAX0dM  
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借贷细帐||交验帐account rendered Elk$9 <<  
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明细帐account stated '^Np<  
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与…银行开立一户头to open an account with *4VP5]!  
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与…银行建立交易to keep account with O5%F-}(:  
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继续记帐to keep account 1vd+p!n  
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与…有交易to have an account with u)MA#p {  
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作成会计帐||有往来帐项to make out an account with 99-\cQv  
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清算||清理债务to make up an account 4D
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清洁帐目||与…停止交易to close ones account with ~epkRO="  
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结帐to close an account r? 7^@  
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清理未付款to ask an account||to demand an account Iqv 5lo .  
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结清差额to balance the account with #=m5*}=  
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清算to settle an account||to liquidate an account||to square an account ?y
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审查帐目||监查帐目to audit an account fN;
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检查帐目to examine an account nMqU6X>P!  
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转入A的帐户to charge the amount to As account Ns{4BM6j  
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以计帐方式付款to pay on account 0jq#,p=l;  
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代理某人||为某人on ones account||on account of one q_)DY f7V}  
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为自己计算||独立帐目on ones own account ,KWeW^z'7  
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由某人收益并负风险on ones account and risk||for ones account and risk 1k`!w}  
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由某人负担for ones account||for account of one Q{l;8MCL  
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按某人指示||列入某人帐户by order and for account of one n!2|;|$}Z  
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列入5月份帐目for May account ZWv$K0agu  
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编入某中帐项下to pass to the account of||to place to the account of Sq ,x@  
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寄出清算书to send in an account||to send in render an account /W;;7k  
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支票薄cheque book 5:6mptn>  
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支票陈票人cheque drawer V6c?aZ,O  
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持票人cheque holder }I]9I _S  
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不记名支票cheque to bearer||bearer cheque aw~OvnX E  
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记名支票||认人支票cheque to order g&"Nr aQM9  
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到期支票antedated cheque 0pu'K)Rb  
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未到期支票postdated cheque `ul
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保付支票certified cheque ar{Yq  
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未获兑现支票，退票returned cheque u*"tZ+|m  
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横线支票crossed cheque 0DN:{dJz  
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普通横线general crossing 1wwh Tek  
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特别横线special crossing (|Xf=q,Le  
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空白支票blank cheque A=BpB}b  
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失效支票，过期支票stale cheque tr):
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普通支票open cheque 5o&L|7]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount H.'_NCF&;L  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9n$$D;  
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支票换现金||兑现to cash a cheque AX[/S8|6  
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清理票款to clear a cheque I#9A\.pO  
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque `4XfT.9GT  
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支票上划线to cross a cheque VM|8HR7U  
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开发支票to make out a cheque cND2(<jx:  
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签发支票，开立支票to draw a cheque||to issue a cheque HH8a"Hq)  
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透支支票to overdraw a cheque RQv`D&u_  
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背书支票to endorse a cheque o"K{^ L~u  
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请付票款||清付票款to pay a cheque||to honour a cheque dEns|r  
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支票退票to dishonour a cheque \Ui8Sgeei  
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拒付支票to refuse a cheque 8V.x%T  
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拒付支票to stop payment of a cheque Qq^>7OU>Co  
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提示要求付款to present for payment kQwBrb4  
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见票即付持票人payable to bearer !dSt
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支付指定人payable to order .Mdxbs6.C  
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已过期||无效out of date||stale i{!i% `"  
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请给出票人R/D||refer to drawer jW"C: {Ol;  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds mS0*%[S {  
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文字与数字不一致words and figures differ d*7 Tjs{\  
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支票 LH3PgGi,  
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时间已过account closed owJPEx  
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时间已过effects not cleared {xMY2I++  
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停止付款payment stopped l{E+j%  
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支票毁损cheque mutilated BOoLs(p  
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汇款||寄钱to remit||to send money 7eqax33f  
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寄票供取款||支票支付to send a cheque for payment l+*^P'0u  
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寄款人a remitter _}vD?/$L  
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收款人a remittee !=V>DgmW  
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国外汇票foreign Bill +FP*RNM  
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国内汇票inland Bill y<.0+YL-e+  
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跟单汇票documentary bill 6'3@/.  
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空头汇票accommodation bill 2M3.xUS  
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原始汇票original bill x0
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改写||换新票据renewed bill {'4h.PB+r  
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即期汇票sight bill||bill on demand 7^4F,JuJO  
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…days after date||…days after date…日后付款 M;V (Tf  
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…months after date||…months after date…月后付款  O
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见票后…日付款…days after sight||…days sight x48Y#"'  
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见票后…月付款…months after sight||…months sight ))^rk6  
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同组票据set of bills b&f;p}C24  
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单张汇票sola of exchange||sole of exchange pRe, B'&  
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远期汇票usance bill||bill at usance #m{K  
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长期汇票long bill u;18s-NY  
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短期汇票short bill Aq@_^mq1A  
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逾期汇票overdue bill "P K\;#[W|  
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宽限日期days of grace 6AV@O  
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电汇telegraphic transfer （T.T） ~9c?g(0  
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邮汇postal order||postal note （Am.）||post office order||money order :=WiT_M  
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本票promissory note （P/N）  F* "  
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押汇负责书||押汇保证书letter of hypothecation |!:ImX@  
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副保||抵押品||付属担保物collateral security u&T s'j  
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担保书trust receipt||letter of indemnity ]Tk3@jw+b  
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承兑||认付acceptance mpfc2>6Il.  
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单张承兑general acceptance A .tONPi  
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有条件承兑qualified acceptance #T:#!MKa  
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附条件认付conditional acceptance ?,~B@Kx  
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部分认付partial acceptance   }pOL[$L