[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。   Szgo@x$^  
会计报表statement of account Lz'VQO1U=  
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往来帐目account current zl|z4j'Irc  
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现在往来帐||存款额current accout c>B1cR  
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销货帐account sales |h\7Q1,1~2  
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共同计算帐项joint account !w
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未决帐项outstanding account ?dgyi4J?=`  
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贷方帐项credit account||creditor account KhHFJo[8sf  
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借方帐项debit account||debtor account hJ}i+[~be  
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应付帐||应付未付帐account payable hxO}'`:  
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应收帐||应收未收帐account receivable t~) P1Lof\  
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新交易||新帐new account {{?g%mQ6  
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未决帐||老帐old account Ttluh *  
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现金帐cash account ?Y(  
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流水帐running account *NmY]  
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暂记帐||未定帐suspense account s,HbW%s  
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过期帐||延滞帐overdue account||pastdue account pHV^Kv#  
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杂项帐户sundry account bdg6B7%Q  
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详细帐单||明细表detail account `JySuP2~/  
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呆帐bad account 3U[O :  
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会计项目title of account X0/slOT  
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会计薄||帐薄account-book Y6` xb`  
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营业报告书||损益计算表account of budiness||business report .ZTvOm'mB^  
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借贷细帐||交验帐account rendered &d_^k.%y  
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明细帐account stated \T
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与…银行开立一户头to open an account with 02;jeZ#z  
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与…银行建立交易to keep account with kK6OZhLH  
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继续记帐to keep account 7sot?gF  
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与…有交易to have an account with @DN/]P  
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作成会计帐||有往来帐项to make out an account with YpZB-9Krf  
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清算||清理债务to make up an account w"hd_8cO  
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清洁帐目||与…停止交易to close ones account with kiTC)S=])  
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结帐to close an account c*bvZC^6  
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清理未付款to ask an account||to demand an account 6
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结清差额to balance the account with 2]!@)fio`  
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清算to settle an account||to liquidate an account||to square an account sSM"~_y\  
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审查帐目||监查帐目to audit an account gx&es\  
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检查帐目to examine an account fz'qB-F Y  
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转入A的帐户to charge the amount to As account m2]N%Y  
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以计帐方式付款to pay on account (W1$+X  
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代理某人||为某人on ones account||on account of one YxF@1_g  
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为自己计算||独立帐目on ones own account ?sN{U\  
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由某人收益并负风险on ones account and risk||for ones account and risk #g{R+#fm  
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由某人负担for ones account||for account of one rA~f68h|  
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按某人指示||列入某人帐户by order and for account of one ,#Z%0NLe  
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列入5月份帐目for May account *,\v|]fc  
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编入某中帐项下to pass to the account of||to place to the account of ^J
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寄出清算书to send in an account||to send in render an account PR8nJts W5  
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支票薄cheque book 2KLMFI.F  
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支票陈票人cheque drawer mnm ZO}  
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持票人cheque holder DU^.5f  
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不记名支票cheque to bearer||bearer cheque b A+_/1C  
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记名支票||认人支票cheque to order ,,Qg"
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到期支票antedated cheque +ktv:d  
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未到期支票postdated cheque 8T1`9IT
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保付支票certified cheque `2f/4]fY  
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未获兑现支票，退票returned cheque WARiw[  

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横线支票crossed cheque [* <x)  
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普通横线general crossing gX"-3w  
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特别横线special crossing 2Mx\D  
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空白支票blank cheque ~vXbh(MX  
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失效支票，过期支票stale cheque d5^^h<'  
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普通支票open cheque ^B
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount '~Y@HRVL@|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q8P&rMwy  
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支票换现金||兑现to cash a cheque ^]sb=Amw  
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清理票款to clear a cheque /0}Z>iK  
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保证兑现to certify a cheque KO"/  
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填写支票数额to fill up a cheque pa46,q&M  
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支票上划线to cross a cheque pl).U#7`  
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开发支票to make out a cheque x/?ET1iGt  
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签发支票，开立支票to draw a cheque||to issue a cheque \2kLj2!  
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透支支票to overdraw a cheque t.8r~2(?  
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背书支票to endorse a cheque jRjeL'"G  
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请付票款||清付票款to pay a cheque||to honour a cheque jMn,N9Mf  
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支票退票to dishonour a cheque l$&~(YE f  
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拒付支票to refuse a cheque Kn:Ml4[;  
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拒付支票to stop payment of a cheque Nbr$G=U  
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提示要求付款to present for payment qS\#MMsTd  
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见票即付持票人payable to bearer |BFzTz,o  
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支付指定人payable to order G{!er:Vwdh  
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已过期||无效out of date||stale SyVGm@  
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请给出票人R/D||refer to drawer upuN$4m&{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds WrGA7&!+  
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文字与数字不一致words and figures differ (j'\h/  
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支票 S[K5ofV  
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时间已过account closed S-Y{Vi"2  
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时间已过effects not cleared w||t3!M+n  
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停止付款payment stopped NTt4sWP!I  
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支票毁损cheque mutilated |Ml~Pm pp  
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汇款||寄钱to remit||to send money jOV6%  
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寄票供取款||支票支付to send a cheque for payment dCoP qKy  
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寄款人a remitter +S{m!j%B  
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收款人a remittee >2
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国外汇票foreign Bill 3g;Y  
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国内汇票inland Bill 'KjH|u  
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跟单汇票documentary bill ,&,%B|gT]  
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空头汇票accommodation bill X.#*+k3s0
 
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原始汇票original bill ;cVK2'  
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改写||换新票据renewed bill S!A:/(^WB  
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即期汇票sight bill||bill on demand jlb8<xIC]  
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…days after date||…days after date…日后付款 Ly(
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…months after date||…months after date…月后付款 (tA[]ne2  
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见票后…日付款…days after sight||…days sight IsT}T}p,t  
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见票后…月付款…months after sight||…months sight <!t;[ie?y  
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同组票据set of bills Pjq9BK9p  
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单张汇票sola of exchange||sole of exchange b:9"nALg C  
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远期汇票usance bill||bill at usance rk%pA-P2  
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长期汇票long bill x%)oL:ue  
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短期汇票short bill M.SF}U  
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逾期汇票overdue bill ymrnu-p o  
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宽限日期days of grace OtAAzc!dQ  
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电汇telegraphic transfer （T.T） b$Ei>%'/";  
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邮汇postal order||postal note （Am.）||post office order||money order OGH, K'l  
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本票promissory note （P/N） t\:=|t,  
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押汇负责书||押汇保证书letter of hypothecation Lf.Ia*R:  
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副保||抵押品||付属担保物collateral security _`*G71PS  
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担保书trust receipt||letter of indemnity d=\TC'd"{  
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承兑||认付acceptance h8k\~/iJ  
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单张承兑general acceptance <h|&7  
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有条件承兑qualified acceptance ES(qu]CjI  
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附条件认付conditional acceptance mU[  
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部分认付partial acceptance   3C;;z