[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。   HL~DIC%  
会计报表statement of account 't'2z  
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往来帐目account current 7[It  
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现在往来帐||存款额current accout %&pd`A/  
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销货帐account sales KhZ\q|5  
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共同计算帐项joint account ?$~5ti#\  
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未决帐项outstanding account npMPjknl  
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贷方帐项credit account||creditor account Y%Tm `$^V  
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借方帐项debit account||debtor account l09SWug  
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应付帐||应付未付帐account payable yQE9S+%M  
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应收帐||应收未收帐account receivable |6 E !wW  
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新交易||新帐new account ,L
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未决帐||老帐old account <uvA([r=Vq  
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现金帐cash account +
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流水帐running account @6%o0p9zz  
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暂记帐||未定帐suspense account Yz? 8n  
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过期帐||延滞帐overdue account||pastdue account (lt{$0   
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杂项帐户sundry account qqSFy>`P  
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详细帐单||明细表detail account LN`Y`G|op  
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呆帐bad account Zx)gLD d  
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会计项目title of account UeU`U  
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会计薄||帐薄account-book CvRO'  
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营业报告书||损益计算表account of budiness||business report \e~5D x1  
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借贷细帐||交验帐account rendered #3_ @aq*  
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明细帐account stated f0 kz:sZ9  
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与…银行开立一户头to open an account with sBLOrbo  
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与…银行建立交易to keep account with A~H@ 0>1  
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继续记帐to keep account "6gBb
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与…有交易to have an account with ?X$ *8;==6  
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作成会计帐||有往来帐项to make out an account with otlv;3263  
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清算||清理债务to make up an account m]Mm(7v(  
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清洁帐目||与…停止交易to close ones account with sY:=bU^P  
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结帐to close an account cp6I]#X  
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清理未付款to ask an account||to demand an account mDO! o  
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结清差额to balance the account with A2SD
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清算to settle an account||to liquidate an account||to square an account A=wG};%_  
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审查帐目||监查帐目to audit an account qB3E  
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检查帐目to examine an account dSe d6  
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转入A的帐户to charge the amount to As account )y{:Uc\4!  
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以计帐方式付款to pay on account kn/xt  
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代理某人||为某人on ones account||on account of one !(gSXe)*  
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为自己计算||独立帐目on ones own account vM50
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由某人收益并负风险on ones account and risk||for ones account and risk J 5xMA-  
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由某人负担for ones account||for account of one 2[qoqd(  
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按某人指示||列入某人帐户by order and for account of one .(3ec/i4CF  
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列入5月份帐目for May account R_\o`v5  
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编入某中帐项下to pass to the account of||to place to the account of dFA1nn6{  
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寄出清算书to send in an account||to send in render an account LNyrIk/1  
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支票薄cheque book -/V(Z+dj  
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支票陈票人cheque drawer iJZNSRQJ}r  
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持票人cheque holder U^7bj  
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不记名支票cheque to bearer||bearer cheque 1U/RMN3`  
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记名支票||认人支票cheque to order 9t6c*|60#n  
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到期支票antedated cheque Z)2d
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未到期支票postdated cheque MfHOn YV  
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保付支票certified cheque q7f`:P9~  
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未获兑现支票，退票returned cheque JJ%@m;~  
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横线支票crossed cheque ES AX}uF  
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普通横线general crossing {H)hoAenA  
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特别横线special crossing lnHY?y7{  
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空白支票blank cheque ]oVP_ &E  
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失效支票，过期支票stale cheque boGdZ2$h4  
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普通支票open cheque q+9->D(6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KR?aL:RYb  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hmGlGc,lf  
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支票换现金||兑现to cash a cheque :ig=zETM  
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清理票款to clear a cheque Os-Z_zSl6  
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保证兑现to certify a cheque 4 H0rS'5d  
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填写支票数额to fill up a cheque XjN=UhC  
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支票上划线to cross a cheque 81x/bx@L%  
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开发支票to make out a cheque T$"~Vu  
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签发支票，开立支票to draw a cheque||to issue a cheque oQ r.cKD ?  
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透支支票to overdraw a cheque 36(qe"s  
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背书支票to endorse a cheque "=s}xAM|A  
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请付票款||清付票款to pay a cheque||to honour a cheque =t-Ud^3  
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支票退票to dishonour a cheque ,= ApnNUgX  
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拒付支票to refuse a cheque )yb~ k
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拒付支票to stop payment of a cheque 
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提示要求付款to present for payment )J@[8 x`  
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见票即付持票人payable to bearer )?SF
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支付指定人payable to order {ObY1Y`ea  
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已过期||无效out of date||stale oe^JDb#  
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请给出票人R/D||refer to drawer B^TgEr  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j7g>r/1eE  
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文字与数字不一致words and figures differ dRzeHuF92  
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支票 Bj6%mI42hl  
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时间已过account closed ]]r;}$  
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时间已过effects not cleared bydI+pVMo  
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停止付款payment stopped x76;wQ  
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支票毁损cheque mutilated EFtn!
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汇款||寄钱to remit||to send money UT{`'#iT  
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寄票供取款||支票支付to send a cheque for payment Lf<urIF  
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寄款人a remitter EUrIh2.Z  
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收款人a remittee ql5&&e=-  
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国外汇票foreign Bill c *<BU6y  
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国内汇票inland Bill ]NW_oRH  
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跟单汇票documentary bill @Wm:Rz  
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空头汇票accommodation bill ][//G|9  
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原始汇票original bill Zf??/+[  
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改写||换新票据renewed bill 5L
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即期汇票sight bill||bill on demand 9G7Brs:  
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…days after date||…days after date…日后付款 JXt_
  
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…months after date||…months after date…月后付款 -~_|ZnuM9  
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见票后…日付款…days after sight||…days sight #l9sQ-1Q  
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见票后…月付款…months after sight||…months sight k`z]l;:  
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同组票据set of bills (m2_Eh;  
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单张汇票sola of exchange||sole of exchange x",ktE>9  
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远期汇票usance bill||bill at usance mxpw4  
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长期汇票long bill (_3'nFg  
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短期汇票short bill ' 0o^T 7C  
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逾期汇票overdue bill : v$)Z~  
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宽限日期days of grace #i*PwgC%_  
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电汇telegraphic transfer （T.T） TT#V'r\  
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邮汇postal order||postal note （Am.）||post office order||money order [T/S/@IT  
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本票promissory note （P/N） b+
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押汇负责书||押汇保证书letter of hypothecation Znh;#%n|  
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副保||抵押品||付属担保物collateral security ?zVE7;r4U  
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担保书trust receipt||letter of indemnity p`52  
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承兑||认付acceptance `@u9 fx.  
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单张承兑general acceptance <'hoN/g  
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有条件承兑qualified acceptance t9lf=+%s  
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附条件认付conditional acceptance hw i_=-SL  
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部分认付partial acceptance   <KoOJMx(