[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。   n QZwC  
会计报表statement of account gANuBWh8T  
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往来帐目account current
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现在往来帐||存款额current accout Ed,~1GanY  
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销货帐account sales m6&~HfwN  
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共同计算帐项joint account dIa+K?INX  
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未决帐项outstanding account u#;7<.D  
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贷方帐项credit account||creditor account *
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借方帐项debit account||debtor account ," Wr"  
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应付帐||应付未付帐account payable wh\}d4gN  
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应收帐||应收未收帐account receivable EQyC1j  
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新交易||新帐new account ~u !|qM  
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未决帐||老帐old account #ASz;$P  
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现金帐cash account Y. 5_6'Eo?  
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流水帐running account <fjX[l<Uz  
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暂记帐||未定帐suspense account #*uL)2nR  
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过期帐||延滞帐overdue account||pastdue account [vK^Um  
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杂项帐户sundry account 6BHXp# #z  
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详细帐单||明细表detail account 9ni1f{k  
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呆帐bad account @=Uh',F  
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会计项目title of account +I:Unp  
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会计薄||帐薄account-book &yTqZ*Yuk  
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营业报告书||损益计算表account of budiness||business report #7$ H  
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借贷细帐||交验帐account rendered IH&|Tcf\  
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明细帐account stated VUGmi]qd  
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与…银行开立一户头to open an account with "]x'PI 4J  
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与…银行建立交易to keep account with e/&{v8Hmb  
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继续记帐to keep account vY}g<*  
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与…有交易to have an account with *3FKt&v 0  
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作成会计帐||有往来帐项to make out an account with -%CP@dAk  
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清算||清理债务to make up an account P O^ij2eS  
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清洁帐目||与…停止交易to close ones account with A#<?4&  
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结帐to close an account \fdv]f  
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清理未付款to ask an account||to demand an account $G+@_'  
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结清差额to balance the account with 'ya{9EdlT  
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清算to settle an account||to liquidate an account||to square an account Bahm]2  
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审查帐目||监查帐目to audit an account wv1iSfW  
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检查帐目to examine an account H@>
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转入A的帐户to charge the amount to As account >\#*P'y`d  
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以计帐方式付款to pay on account iHf$  
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代理某人||为某人on ones account||on account of one ECuH%b^,  
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为自己计算||独立帐目on ones own account b. '-?Nn  
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由某人收益并负风险on ones account and risk||for ones account and risk d&Z pkbh"  
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由某人负担for ones account||for account of one GL}]y -f  
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按某人指示||列入某人帐户by order and for account of one { }n^cq  
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列入5月份帐目for May account Q3~H{)[Kq  
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编入某中帐项下to pass to the account of||to place to the account of eo?bL$A[s  
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寄出清算书to send in an account||to send in render an account ="H`V V_  
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支票薄cheque book TIDO@NwF  
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支票陈票人cheque drawer ED gag  
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持票人cheque holder iYoMO["X  
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不记名支票cheque to bearer||bearer cheque 4+8@`f>s  
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记名支票||认人支票cheque to order C1)!f j=  
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到期支票antedated cheque a;+9mDXx:  
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未到期支票postdated cheque {EQOP]  
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保付支票certified cheque DTL.Bsc-.  
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未获兑现支票，退票returned cheque  qX{+oy5  
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横线支票crossed cheque Iefn$  
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普通横线general crossing F)eelPZ+,  
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特别横线special crossing ` Sz}`+E  
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空白支票blank cheque zO6oT1I  
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失效支票，过期支票stale cheque 0g8NHkM:2a  
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普通支票open cheque f/?P514h  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8}:nGK|kx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )^hbsMhO  
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支票换现金||兑现to cash a cheque _+MJ%'>S
 
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清理票款to clear a cheque >H,*H;6  
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保证兑现to certify a cheque >9J:Uo1z  
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填写支票数额to fill up a cheque ~gt@P  
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支票上划线to cross a cheque \_fv7Fdp{  
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开发支票to make out a cheque Znv,9-  
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签发支票，开立支票to draw a cheque||to issue a cheque OZ;*JR:  
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透支支票to overdraw a cheque ybUaTD@?}b  
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背书支票to endorse a cheque fF kj+  
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请付票款||清付票款to pay a cheque||to honour a cheque QmIBaMI#  

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支票退票to dishonour a cheque @lph)A Nk  
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拒付支票to refuse a cheque xId.GWY1  
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拒付支票to stop payment of a cheque NaCy@  
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提示要求付款to present for payment W@!S%Y9  
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见票即付持票人payable to bearer Rws3V"{`[  
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支付指定人payable to order :eLVC7'  
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已过期||无效out of date||stale sn>~O4"  
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请给出票人R/D||refer to drawer B?o7e<l[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 76` .Y  
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文字与数字不一致words and figures differ k-""_WJ~^  
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支票 FU<Jp3<%  
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时间已过account closed Vs{|xG7WD  
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时间已过effects not cleared {2"zVt#h  
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停止付款payment stopped w.-!UD9/.x  
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支票毁损cheque mutilated 9]o-O]7/  
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汇款||寄钱to remit||to send money wo5   
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寄票供取款||支票支付to send a cheque for payment 8|58 H  
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寄款人a remitter
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收款人a remittee `,*5wBC  
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国外汇票foreign Bill Fh9h,' V"  
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国内汇票inland Bill D=
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跟单汇票documentary bill qK&d]6H R  
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空头汇票accommodation bill (Px OE  
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原始汇票original bill ] {HI? V  
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改写||换新票据renewed bill k7usMVAA  
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即期汇票sight bill||bill on demand K:30_l<  
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…days after date||…days after date…日后付款 P3 ^Y"Pv?  
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight r<Kx0`y  
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见票后…月付款…months after sight||…months sight $a Xer:  
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同组票据set of bills .gOL1`b*  
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单张汇票sola of exchange||sole of exchange n$,*|_$#  
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远期汇票usance bill||bill at usance ,>+p-M8ZL  
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长期汇票long bill +-CtjhoS  
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短期汇票short bill i3'9
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逾期汇票overdue bill }"!I[Ek> y  
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宽限日期days of grace 6w ECo  
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电汇telegraphic transfer （T.T） =\:qo'l  
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邮汇postal order||postal note （Am.）||post office order||money order H{?vbqQ  
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本票promissory note （P/N） =\wxsL  
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押汇负责书||押汇保证书letter of hypothecation e-#BDN(O  
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副保||抵押品||付属担保物collateral security ll.N^y;a  
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担保书trust receipt||letter of indemnity 9V@V6TvW>&  
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承兑||认付acceptance Q&=w_Wc  
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单张承兑general acceptance T)TfB(  
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有条件承兑qualified acceptance ADP%QTdqFJ  
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附条件认付conditional acceptance [~#WG/!:  
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部分认付partial acceptance   *4+"Lh.KS