[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。   JC[G5$E  
会计报表statement of account <l,Kg 'v  
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往来帐目account current 9sR?aW^$,/  
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现在往来帐||存款额current accout sdWu6? B_  
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销货帐account sales in/ITy-  
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共同计算帐项joint account <o\2-fWvY  
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未决帐项outstanding account |6mDooTy  
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贷方帐项credit account||creditor account }.uB6&!:  
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借方帐项debit account||debtor account 6@2 S*\&  
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应付帐||应付未付帐account payable GO=&  
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应收帐||应收未收帐account receivable +&w=*IAKZ  
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新交易||新帐new account :[#~,TW  
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未决帐||老帐old account @Gs*y 1  
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现金帐cash account 09f:%!^u  
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流水帐running account FN#6pM']|  
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暂记帐||未定帐suspense account Su<Ggv"  
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过期帐||延滞帐overdue account||pastdue account sckyG  
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杂项帐户sundry account ~RQ6DG^  
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详细帐单||明细表detail account y.AF90Q>)  
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呆帐bad account 8&6h()  
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会计项目title of account _y}]j;e8>{  
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会计薄||帐薄account-book K/Q^8%Z  
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营业报告书||损益计算表account of budiness||business report ]X, C9  
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借贷细帐||交验帐account rendered i,R<`K0  
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明细帐account stated .__X-+^  
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与…银行开立一户头to open an account with i]8HzKuiW  
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与…银行建立交易to keep account with cq`v8  
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继续记帐to keep account <rc?EV  
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与…有交易to have an account with K1M
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作成会计帐||有往来帐项to make out an account with fOEw]B#@  
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清算||清理债务to make up an account b f.__3{  
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清洁帐目||与…停止交易to close ones account with )IQa]A  
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结帐to close an account % EA|2O.D  
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清理未付款to ask an account||to demand an account coq7La[  
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结清差额to balance the account with f0+)%gO{  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account OKs1irt5  
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检查帐目to examine an account ~R-P%l P  
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转入A的帐户to charge the amount to As account KwO;ICdJ  
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以计帐方式付款to pay on account Yxik.S+G  
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代理某人||为某人on ones account||on account of one MYyV{W*T>  
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为自己计算||独立帐目on ones own account G)~/$EF,_  
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由某人收益并负风险on ones account and risk||for ones account and risk S9\_ODv  
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由某人负担for ones account||for account of one G,o5JL"t  
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按某人指示||列入某人帐户by order and for account of one Ow
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列入5月份帐目for May account o'Rr2,lVi  
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编入某中帐项下to pass to the account of||to place to the account of Xg<R+o  
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寄出清算书to send in an account||to send in render an account QVT|6znw  
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支票薄cheque book #{f%b,.yxt  
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支票陈票人cheque drawer 1@}s:  
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持票人cheque holder UiE 1TD{  
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不记名支票cheque to bearer||bearer cheque .X.,.vHx  
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记名支票||认人支票cheque to order bI?uV;m>  
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到期支票antedated cheque BJ*8mKi h  
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未到期支票postdated cheque Neb")  
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保付支票certified cheque ~q,Wj!>Ob  
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未获兑现支票，退票returned cheque (dnaT-M3  
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横线支票crossed cheque [
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普通横线general crossing N= G!r  
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特别横线special crossing I7]qTS[vg  
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空白支票blank cheque %pUA$oUt  
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失效支票，过期支票stale cheque ["BD,mB  
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普通支票open cheque _)a!g-Do7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ,tl(\
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /7&WFCc)(  
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支票换现金||兑现to cash a cheque V
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清理票款to clear a cheque tE"IE$$1  
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保证兑现to certify a cheque i/j eb*d0  
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填写支票数额to fill up a cheque 7CSd}@71\  
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支票上划线to cross a cheque nEfQLkb[|  
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开发支票to make out a cheque >"<<hjKJ  
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签发支票，开立支票to draw a cheque||to issue a cheque &b=OT%D~FU  
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透支支票to overdraw a cheque [zr2\(  
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背书支票to endorse a cheque j7 \y1$w  
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请付票款||清付票款to pay a cheque||to honour a cheque :0vKt 6>Sp  
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支票退票to dishonour a cheque f_;6uCCO  
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拒付支票to refuse a cheque 3\H0Nkubts  
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拒付支票to stop payment of a cheque p$}1V2
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提示要求付款to present for payment N5Ih+8zT  
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见票即付持票人payable to bearer {7+y56[yu  
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支付指定人payable to order C0[Z>$  
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已过期||无效out of date||stale *IV_evgM7  
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请给出票人R/D||refer to drawer ,&0iFUwN_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SEsLJ?Dv0  
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文字与数字不一致words and figures differ cB|Rj}40v  
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支票 K&UTs$_cI  
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时间已过account closed T5? eb"  
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时间已过effects not cleared Q4QF_um  
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停止付款payment stopped l_0/g^(  
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支票毁损cheque mutilated Y0ouLUlI  
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汇款||寄钱to remit||to send money 5_E,x  
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寄票供取款||支票支付to send a cheque for payment {>8u/  
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寄款人a remitter ZGbY  
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收款人a remittee +-OnO7f  
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国外汇票foreign Bill Dv z}sQZ  
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国内汇票inland Bill E!}~j  
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跟单汇票documentary bill 8>l#F<@5  
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空头汇票accommodation bill a?5R;I B  
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原始汇票original bill mjXO}q7  
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改写||换新票据renewed bill t)h { w"v  
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即期汇票sight bill||bill on demand Bgy?k K2[  
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…days after date||…days after date…日后付款 f )K(la^'  
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…months after date||…months after date…月后付款 nW7Ew <`Q  
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见票后…日付款…days after sight||…days sight DgB]y6~KXl  
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见票后…月付款…months after sight||…months sight E,g5[s@  
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同组票据set of bills #HF;yAc  
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单张汇票sola of exchange||sole of exchange G"&yE.E5  
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远期汇票usance bill||bill at usance Q@"mL  
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长期汇票long bill '}|sRuftb  
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短期汇票short bill n0*a.  

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逾期汇票overdue bill eO?.8OM-a  
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宽限日期days of grace Y Cbt(nmr  
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电汇telegraphic transfer （T.T） (g>>   
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邮汇postal order||postal note （Am.）||post office order||money order )n&@`>vm  
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本票promissory note （P/N） 4?3*%_bDJ,  
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押汇负责书||押汇保证书letter of hypothecation O=Cz*j  
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副保||抵押品||付属担保物collateral security 7Y>17=|  
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担保书trust receipt||letter of indemnity L-}6}5[  
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承兑||认付acceptance Qq.ht  
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单张承兑general acceptance {"([p L  
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有条件承兑qualified acceptance rv\yS:2  
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附条件认付conditional acceptance aU)NbESu  
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部分认付partial acceptance   k[`9RGT