[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。   %J?xRv!  
会计报表statement of account 4xje$/_d  
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往来帐目account current |0b`fOS  
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现在往来帐||存款额current accout Bnxm HGP#&  
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销货帐account sales Ow,w$0(D  
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共同计算帐项joint account ;N0XFjdR  
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未决帐项outstanding account q>+k@>bk@  
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贷方帐项credit account||creditor account +=</&Tm  

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借方帐项debit account||debtor account 5U$0F$BBp  
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应付帐||应付未付帐account payable !Wnb|=j  
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应收帐||应收未收帐account receivable /*
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新交易||新帐new account SE %pw9  
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未决帐||老帐old account _w+
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现金帐cash account N<}5A%  
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流水帐running account Y$@?.)tY  
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暂记帐||未定帐suspense account (9dl(QSd  
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过期帐||延滞帐overdue account||pastdue account Q\Vgl(;lX  
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杂项帐户sundry account F:S}w  
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详细帐单||明细表detail account _H@DLhH|=  
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呆帐bad account {+>-7 9b  
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会计项目title of account tQ#n${a@f  
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会计薄||帐薄account-book <N~K;n v  
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营业报告书||损益计算表account of budiness||business report ^S; -fYW2  
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借贷细帐||交验帐account rendered N?8!3&TiV  
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明细帐account stated ~wdGd +ez  
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与…银行开立一户头to open an account with ~"A0Rs =  
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与…银行建立交易to keep account with Q,E o mt  
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继续记帐to keep account C,eu9wOT  
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与…有交易to have an account with vP,n(reM  
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作成会计帐||有往来帐项to make out an account with Iga0 24KR  
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清算||清理债务to make up an account 2`-Bs  
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清洁帐目||与…停止交易to close ones account with s#GLJl\E_P  
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结帐to close an account &5R&k0i r  
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清理未付款to ask an account||to demand an account uw8f ~:LT  
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结清差额to balance the account with &e3.:[~_?  
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清算to settle an account||to liquidate an account||to square an account t`QENXA}  
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审查帐目||监查帐目to audit an account {xB3S_,8  

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检查帐目to examine an account %|4UsWZ  
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转入A的帐户to charge the amount to As account D)Dr__x  
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以计帐方式付款to pay on account +/\6=). \  
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代理某人||为某人on ones account||on account of one azU"G(6y?+  
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为自己计算||独立帐目on ones own account I2DpRMy  
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由某人收益并负风险on ones account and risk||for ones account and risk ,[;G|et  
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由某人负担for ones account||for account of one SY8C4vb'h  
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按某人指示||列入某人帐户by order and for account of one Er[A X.3  
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列入5月份帐目for May account s(8W_4&'  
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编入某中帐项下to pass to the account of||to place to the account of Vq2$'lY  
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寄出清算书to send in an account||to send in render an account 4`R(?  
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支票薄cheque book ]
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支票陈票人cheque drawer 1i] ^{;]  
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持票人cheque holder i 3SHg\~Z  
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不记名支票cheque to bearer||bearer cheque O| hpXkV  
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记名支票||认人支票cheque to order Xs?o{]Fe  
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到期支票antedated cheque I!?}jo3  
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未到期支票postdated cheque tnG# IU *  
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保付支票certified cheque ia 73?*mXT  
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未获兑现支票，退票returned cheque }AH] th  
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横线支票crossed cheque N*&1GT#9  
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普通横线general crossing *=7U4W  
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特别横线special crossing 1 Ya`| ?FS  
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空白支票blank cheque EJNU761  
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失效支票，过期支票stale cheque s+?zL~t  
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普通支票open cheque u^qT2Ss0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c|@bwat4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -:y,N 9^  
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支票换现金||兑现to cash a cheque #KexvP&*  
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清理票款to clear a cheque xBi' X  
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保证兑现to certify a cheque 65$+{ s  
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填写支票数额to fill up a cheque )g#T9tx2D  
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支票上划线to cross a cheque zFff`]^`  
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开发支票to make out a cheque lbl ?k5  
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签发支票，开立支票to draw a cheque||to issue a cheque f=gW]x7'R+  
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透支支票to overdraw a cheque YdC6k?tzS  
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背书支票to endorse a cheque A:N|\Mv2b  
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请付票款||清付票款to pay a cheque||to honour a cheque rt~d6|6  
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支票退票to dishonour a cheque ^"1n4im  
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拒付支票to refuse a cheque BBRR
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拒付支票to stop payment of a cheque Yi+wC}   
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提示要求付款to present for payment aweV#j(y  

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见票即付持票人payable to bearer AFDq}*2Qb  
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支付指定人payable to order RJ ||}5  
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已过期||无效out of date||stale g G:Vt}N  
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请给出票人R/D||refer to drawer p7VTa~\zA  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .TMs bZ|j  
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文字与数字不一致words and figures differ *1 ]uH e  
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支票 3n1;G8Nf  
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时间已过account closed ^f &XQQY  
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时间已过effects not cleared g ^2OkV(  
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停止付款payment stopped [0[i5'K:  
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支票毁损cheque mutilated +I:Unp  
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汇款||寄钱to remit||to send money 9:[ 9v  
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寄票供取款||支票支付to send a cheque for payment /-qNh>v4  
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寄款人a remitter >`mVY=Hi  
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收款人a remittee Apag{Z]^B  
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国外汇票foreign Bill PfD.:amN7  
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国内汇票inland Bill f=Gg9bnm3  
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跟单汇票documentary bill 0[# 3;a  
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空头汇票accommodation bill ^4hO  
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原始汇票original bill 
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改写||换新票据renewed bill 9uO 2Mm  
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即期汇票sight bill||bill on demand 6]N;r5n  
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…days after date||…days after date…日后付款 GPudaF{  
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…months after date||…months after date…月后付款 (gU!=F?#m  
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见票后…日付款…days after sight||…days sight ]7BvvQ  
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见票后…月付款…months after sight||…months sight  A,<E\  
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同组票据set of bills $GcqBg-Hi  
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单张汇票sola of exchange||sole of exchange P|E| $)m  
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远期汇票usance bill||bill at usance Y\P8v  
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长期汇票long bill MJO-q $)c  
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短期汇票short bill
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逾期汇票overdue bill Of#u  
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宽限日期days of grace Dm l;#'IF3  
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电汇telegraphic transfer （T.T） N>`Aw^ _@&  
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邮汇postal order||postal note （Am.）||post office order||money order BDDlQci38  
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本票promissory note （P/N） ~ .g@hS8>  
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押汇负责书||押汇保证书letter of hypothecation cV6D<,)  
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副保||抵押品||付属担保物collateral security + &Eq k  
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担保书trust receipt||letter of indemnity 03Ycf'W  
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承兑||认付acceptance =; Ff4aF  
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单张承兑general acceptance O^ y
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有条件承兑qualified acceptance u*` GiZAO  
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附条件认付conditional acceptance DvvK^+-~  
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部分认付partial acceptance   #_p\Ie*rd