[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。   \TZ|S,FS  
会计报表statement of account }YRO'Q{  
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往来帐目account current oJh"@6u6K  
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现在往来帐||存款额current accout R1Yqz $#  
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销货帐account sales .'&V#D0  
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共同计算帐项joint account L?Cjo4xS  
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未决帐项outstanding account 83Uw  
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贷方帐项credit account||creditor account Fo(y7$33*  
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借方帐项debit account||debtor account x)$2nonM  
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应付帐||应付未付帐account payable #"<?_fao~  
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应收帐||应收未收帐account receivable 8jNOEM(0Y+  
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新交易||新帐new account d#8e~  
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未决帐||老帐old account YD9!=a$  
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现金帐cash account 7f r>ZY^  
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流水帐running account mrqaM2,(I  
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暂记帐||未定帐suspense account #N9d$[R*  
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过期帐||延滞帐overdue account||pastdue account SBL+e]P  
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杂项帐户sundry account #j.FJFGX  
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详细帐单||明细表detail account zR/IqW.`9  
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呆帐bad account }^9pa U  
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会计项目title of account -=sf}4A  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report M}KZG'7  
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借贷细帐||交验帐account rendered Oq}ip  
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明细帐account stated Ih3$  
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与…银行开立一户头to open an account with ZMJ3NN]F  
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与…银行建立交易to keep account with 5QOZ%9E&M  
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继续记帐to keep account W}Zb~[,  
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与…有交易to have an account with 0mVuD\#=!  
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作成会计帐||有往来帐项to make out an account with qh H+m  
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清算||清理债务to make up an account qsTq*G  
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清洁帐目||与…停止交易to close ones account with 0R*}QXph  
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结帐to close an account c8q G\\t[  
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清理未付款to ask an account||to demand an account pJn>oGeJ&  
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结清差额to balance the account with N" ;^S  
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清算to settle an account||to liquidate an account||to square an account y/H8+0sEk  
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审查帐目||监查帐目to audit an account 4 #G3ew  
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检查帐目to examine an account hl}dgp((  
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转入A的帐户to charge the amount to As account )2/b$i,JKk  
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以计帐方式付款to pay on account  X+\0%|  
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代理某人||为某人on ones account||on account of one 7~:>WMv
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为自己计算||独立帐目on ones own account k#BU7Exij  

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由某人收益并负风险on ones account and risk||for ones account and risk j^:b-:F  
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由某人负担for ones account||for account of one iFY]0@yt  
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按某人指示||列入某人帐户by order and for account of one &0?DL  
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列入5月份帐目for May account "~B~{ _<j  
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编入某中帐项下to pass to the account of||to place to the account of  zgZi  
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寄出清算书to send in an account||to send in render an account ZK W@pW]U  
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支票薄cheque book bf&.rJ0  
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支票陈票人cheque drawer mg/C Ux  
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持票人cheque holder Q%_!xQP`  
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不记名支票cheque to bearer||bearer cheque lyMJW}T+>  
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记名支票||认人支票cheque to order b6rzHnl{  
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到期支票antedated cheque 3 "2<T^H]  
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未到期支票postdated cheque %Hh &u .  
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保付支票certified cheque jSOa    
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未获兑现支票，退票returned cheque A1=$kzw{UH  
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横线支票crossed cheque ajcPt]f  
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普通横线general crossing R+@sHsZ@  
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特别横线special crossing |tolgdj  
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空白支票blank cheque $HR(|{piZ  
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失效支票，过期支票stale cheque G+\~rl  
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普通支票open cheque Hhce:E@K  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dM@k(9|  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OB? 79l  
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支票换现金||兑现to cash a cheque #D*J5k>2  
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清理票款to clear a cheque bUg2Bm!y  
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保证兑现to certify a cheque kod_ 1L
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填写支票数额to fill up a cheque 7_d#XKz@  
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支票上划线to cross a cheque '/"M02a  
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开发支票to make out a cheque `?S?)0B  

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签发支票，开立支票to draw a cheque||to issue a cheque kGTc~p(  
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透支支票to overdraw a cheque vYm&AD  
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背书支票to endorse a cheque xTawG?"D  
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请付票款||清付票款to pay a cheque||to honour a cheque 5$G??="K  
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支票退票to dishonour a cheque EYD{8Fw-  
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拒付支票to refuse a cheque N'BctKL  
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拒付支票to stop payment of a cheque B]}V$*$\?  
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提示要求付款to present for payment 1Moh`  
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见票即付持票人payable to bearer ' 1]bjW*!  
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支付指定人payable to order /%w[q:..h  
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已过期||无效out of date||stale (>`SS#(T!  
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请给出票人R/D||refer to drawer ;@s~t:u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~,-O  
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文字与数字不一致words and figures differ n{WJ.Y*  
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支票 M 7$4KFNp  
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时间已过account closed 0J</`/gH  
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更改处应加盖印章alterations require initials ^ w1R"qE"m  
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时间已过effects not cleared ENjD~S  
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停止付款payment stopped 4=:eGlU93U  
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支票毁损cheque mutilated XLxr~Yo  
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汇款||寄钱to remit||to send money m/Z_HER^  
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寄票供取款||支票支付to send a cheque for payment h_!"CF<n  
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寄款人a remitter (B#|3o  
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收款人a remittee rd{(
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国外汇票foreign Bill w[-Bsf  
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国内汇票inland Bill >m!.l{*j>N  
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跟单汇票documentary bill $n"Llw&)  
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空头汇票accommodation bill YSi f`W!  
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原始汇票original bill X;NTz75  
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改写||换新票据renewed bill ?da3Azp  
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即期汇票sight bill||bill on demand E.9F~&DPJ<  
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…days after date||…days after date…日后付款 2}twt  
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…months after date||…months after date…月后付款 Ipe;%as#  
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见票后…日付款…days after sight||…days sight ;l' I.j  
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见票后…月付款…months after sight||…months sight c z|IBsa*  
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同组票据set of bills K^bn4Nr  
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单张汇票sola of exchange||sole of exchange O 2U/zF:X
 
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远期汇票usance bill||bill at usance 7@FB^[H:y  
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长期汇票long bill G\Me%{b#  
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短期汇票short bill zin,yJ  
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逾期汇票overdue bill {x8`gP\H  
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宽限日期days of grace Y'-Lt5SCS  
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电汇telegraphic transfer （T.T） (]1%s?ud*  
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邮汇postal order||postal note （Am.）||post office order||money order *=v RX!sI,  
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本票promissory note （P/N） r#XDgZtI  
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押汇负责书||押汇保证书letter of hypothecation &^<94l  
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副保||抵押品||付属担保物collateral security %S^`/Snv"  
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担保书trust receipt||letter of indemnity {?C7BClB  
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承兑||认付acceptance Kz%wMyZ:g  
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单张承兑general acceptance +z4NxR   
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有条件承兑qualified acceptance .VUZ4e  
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附条件认付conditional acceptance TqlU
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部分认付partial acceptance   J@Li*Ypo