[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。   B/mYoK  
会计报表statement of account D9.`hs0  
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往来帐目account current ~Rs#|JWB2V  
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现在往来帐||存款额current accout f])M04<  
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销货帐account sales !EOQhh  
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共同计算帐项joint account }B0sC%cm  
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未决帐项outstanding account rVH6QQF=\  
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贷方帐项credit account||creditor account ;L~p|sF  
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借方帐项debit account||debtor account '^iUx,,ZQ  
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应付帐||应付未付帐account payable X*F_<0RC1  
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应收帐||应收未收帐account receivable >{5 p0  
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新交易||新帐new account V}" g~=  
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未决帐||老帐old account + P7o4]:/  
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现金帐cash account ;3"@g] e  
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流水帐running account `Ye8 Q5v"]  
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暂记帐||未定帐suspense account eC! #CK  
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过期帐||延滞帐overdue account||pastdue account "Sridh?  
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杂项帐户sundry account "m$3)7 $  
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详细帐单||明细表detail account Y?K{(szo ?  
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呆帐bad account t2>fmQIQ  
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会计项目title of account hK|j6xf.o  
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会计薄||帐薄account-book ?6^|ZtB  
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营业报告书||损益计算表account of budiness||business report 0Ua%DyJ  
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借贷细帐||交验帐account rendered 2c5-)Dt)T  
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明细帐account stated _)T5lEFl=  
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与…银行开立一户头to open an account with G<|8?6bq#  
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与…银行建立交易to keep account with T~0k"uTE  
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继续记帐to keep account G3G#ep~)vC  
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与…有交易to have an account with L>yJ  
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作成会计帐||有往来帐项to make out an account with Ez|oN,  
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清算||清理债务to make up an account p2Zo  
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清洁帐目||与…停止交易to close ones account with 6KpHnSW  
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结帐to close an account V-<GT?  
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清理未付款to ask an account||to demand an account ]E\n9X-{  
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结清差额to balance the account with Vn*tpbz  
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清算to settle an account||to liquidate an account||to square an account sCR67/  
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审查帐目||监查帐目to audit an account S30?VG9U0f  
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检查帐目to examine an account ZosP(Tdq  
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转入A的帐户to charge the amount to As account -r-k_6QP  
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以计帐方式付款to pay on account &l!4mxwr`  
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代理某人||为某人on ones account||on account of one 0u;4%}pD  
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为自己计算||独立帐目on ones own account KET2Ws[w  
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由某人收益并负风险on ones account and risk||for ones account and risk L7dd(^  
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由某人负担for ones account||for account of one MF5[lK9e  
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按某人指示||列入某人帐户by order and for account of one E=nIRG|g  
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列入5月份帐目for May account \W~N  
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编入某中帐项下to pass to the account of||to place to the account of Q+[n91ey**  
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寄出清算书to send in an account||to send in render an account JRB9rSN^  
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支票薄cheque book HiZ*+T.B  
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支票陈票人cheque drawer os=e|vkB*  
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持票人cheque holder ]Sf]J4eQ  
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不记名支票cheque to bearer||bearer cheque ~vm%6CABM  
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记名支票||认人支票cheque to order I|qo+u)  
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到期支票antedated cheque bRFLcM  
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未到期支票postdated cheque Sc]B#/~B  
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保付支票certified cheque s}vAS~~2L3  
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未获兑现支票，退票returned cheque Acez'@z  
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横线支票crossed cheque 03$mYS_?  
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普通横线general crossing I ce~oz)  
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特别横线special crossing g|
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空白支票blank cheque q`Go`
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失效支票，过期支票stale cheque 2=*H 8'k  
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普通支票open cheque 3(>B Ke  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `aOFs+<)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pE`})/?\*  
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支票换现金||兑现to cash a cheque dn&s*  
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清理票款to clear a cheque B`EJb71^Xy  
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保证兑现to certify a cheque YX!iL6?~  
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填写支票数额to fill up a cheque Q3 ea{!r  
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支票上划线to cross a cheque (|2t# 'm  
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开发支票to make out a cheque !M(xG%M-V  
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签发支票，开立支票to draw a cheque||to issue a cheque <|HV. O/!  
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透支支票to overdraw a cheque p:&8sO!m  
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背书支票to endorse a cheque fuW\bo3  
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请付票款||清付票款to pay a cheque||to honour a cheque =nHUs1rKn  
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支票退票to dishonour a cheque 4Z3su^XR  
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拒付支票to refuse a cheque `bq
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拒付支票to stop payment of a cheque ^^sE:  
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提示要求付款to present for payment [jQp
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见票即付持票人payable to bearer h,:m~0gmj  
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支付指定人payable to order 0D.Mke )  
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已过期||无效out of date||stale |l^uEtG  
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请给出票人R/D||refer to drawer ?FZ HrA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2QcOR4_V  
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文字与数字不一致words and figures differ z|J_b"u4  
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支票 X,% 0/6*]  
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时间已过account closed KK4`l}Fk:n  
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时间已过effects not cleared %wg-=;d4  
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停止付款payment stopped tY<4%~%X  
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支票毁损cheque mutilated ZQsJL\x[UK  
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汇款||寄钱to remit||to send money M)+H{5bt  
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寄票供取款||支票支付to send a cheque for payment oulVg];  
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寄款人a remitter 10~k2{ Z  
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收款人a remittee 7kLz[N6Ll  
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国外汇票foreign Bill #U4F0BdA  
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国内汇票inland Bill 8I?Wt W  
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跟单汇票documentary bill Tbih+#?  
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空头汇票accommodation bill z&)A,ryW0  
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原始汇票original bill m+R[#GE8#  
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改写||换新票据renewed bill )h4f\0  
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即期汇票sight bill||bill on demand S>6~lb8G  
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…days after date||…days after date…日后付款 ~{g [<Qi  
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…months after date||…months after date…月后付款 Y'S%O/$  
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见票后…日付款…days after sight||…days sight \BTODZ:h  
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见票后…月付款…months after sight||…months sight 3g,`.I_  
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同组票据set of bills Oi'5ytsES  
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单张汇票sola of exchange||sole of exchange EF[@$j   
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远期汇票usance bill||bill at usance dO<ERY  
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长期汇票long bill DS(}<HK{  
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短期汇票short bill ?}tFN_X"  
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逾期汇票overdue bill (l~AV9!m:  
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宽限日期days of grace {M4gF8(M  
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电汇telegraphic transfer （T.T） ifMRryN4  
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邮汇postal order||postal note （Am.）||post office order||money order ) <[XtK  
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本票promissory note （P/N） m<
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押汇负责书||押汇保证书letter of hypothecation D[[|")Fn  
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副保||抵押品||付属担保物collateral security `_Zg3_K.dS  
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担保书trust receipt||letter of indemnity L2[($ l  
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承兑||认付acceptance y{B=-\O]  
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单张承兑general acceptance >-RQ]?^  
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有条件承兑qualified acceptance A7Cm5>Y_S  
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附条件认付conditional acceptance R6 <X%*&%  
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部分认付partial acceptance   6m/r+?'