[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。   @/w($w"  
会计报表statement of account =WYI|3~Cz  
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往来帐目account current sUki|lP  
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现在往来帐||存款额current accout .+'`A"$8  
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销货帐account sales Q|O! cEW/  
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共同计算帐项joint account RbY=OOQ  
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未决帐项outstanding account ";&5@H|  
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贷方帐项credit account||creditor account /MErS< 6  
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借方帐项debit account||debtor account WB:NV=&^  
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应付帐||应付未付帐account payable *gq~~(jH  
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应收帐||应收未收帐account receivable 6 J&_H(^  
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新交易||新帐new account YA";&
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未决帐||老帐old account b5-WK;  
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现金帐cash account l7+[Zn/v *  
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流水帐running account 5IwQ<V  
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暂记帐||未定帐suspense account h#Z5vH  
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过期帐||延滞帐overdue account||pastdue account CDNh9`  
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杂项帐户sundry account M%\=Fb  
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详细帐单||明细表detail account lZt{L0  
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呆帐bad account f|U J%}$v;  
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会计项目title of account iG.qMf.  
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会计薄||帐薄account-book >z,SN  
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营业报告书||损益计算表account of budiness||business report NIzxSGk|  
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借贷细帐||交验帐account rendered 0zL7$Q#c  
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明细帐account stated f<Co&^A  
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与…银行开立一户头to open an account with nJ ZQRRa:C  
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与…银行建立交易to keep account with ToNRY<!  
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继续记帐to keep account gk*Md+  
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与…有交易to have an account with */kX|Sur  
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作成会计帐||有往来帐项to make out an account with l5 FM>q  
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清算||清理债务to make up an account 5T,In+~Kd  
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清洁帐目||与…停止交易to close ones account with @`</Z )  
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结帐to close an account G mA5E  
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清理未付款to ask an account||to demand an account ]/_GHG9  
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结清差额to balance the account with s 4Mi9h_  
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清算to settle an account||to liquidate an account||to square an account 'k9?n)<DW  
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审查帐目||监查帐目to audit an account `%2e?"OOJ  
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检查帐目to examine an account 3b_tK^|'  
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转入A的帐户to charge the amount to As account Kb_R "b3v  
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以计帐方式付款to pay on account dBV^Khf J  
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代理某人||为某人on ones account||on account of one iA~b[20&  
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为自己计算||独立帐目on ones own account qAH@)}  
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由某人收益并负风险on ones account and risk||for ones account and risk e75k-  
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由某人负担for ones account||for account of one $+IE`(Ckf  
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按某人指示||列入某人帐户by order and for account of one PUB|XgQDY:  
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列入5月份帐目for May account 0(s0<9s%  
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编入某中帐项下to pass to the account of||to place to the account of &\][:kG;  
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寄出清算书to send in an account||to send in render an account ?H7*?HV  
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支票薄cheque book TH2D
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支票陈票人cheque drawer R2Fh WiL  
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持票人cheque holder Q44Pg$jp  
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不记名支票cheque to bearer||bearer cheque \4I1wdd|^  
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记名支票||认人支票cheque to order R8UtX9'*sa  
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到期支票antedated cheque _{&znXf>?6  
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未到期支票postdated cheque 6GG&mqr+  
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保付支票certified cheque l]inG^s  
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未获兑现支票，退票returned cheque =v=
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横线支票crossed cheque BKfcK>%g  
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普通横线general crossing +4f>njARIb  
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特别横线special crossing g !
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空白支票blank cheque T{d7,.:  
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失效支票，过期支票stale cheque Pc C9)x  
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普通支票open cheque &e@2zfl7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tKrr5SRb  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges !/ TeTmo  
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支票换现金||兑现to cash a cheque x+l.04a@  
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清理票款to clear a cheque o1YX^-<[F  
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保证兑现to certify a cheque $r*7)/  
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填写支票数额to fill up a cheque KhAj`vOzK  
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支票上划线to cross a cheque _O2},9L n  
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开发支票to make out a cheque I>o+INb:  
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签发支票，开立支票to draw a cheque||to issue a cheque 8o#*0d|  
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透支支票to overdraw a cheque V.#,dDC@j  
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背书支票to endorse a cheque H|k!5W^  
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请付票款||清付票款to pay a cheque||to honour a cheque =k6zUw;5 U  
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支票退票to dishonour a cheque #\KSv Z  
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拒付支票to refuse a cheque ,0%P3  
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拒付支票to stop payment of a cheque [T#5$J  
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提示要求付款to present for payment YYU Di@K  
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见票即付持票人payable to bearer //cj$}Rn!  
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支付指定人payable to order 1
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已过期||无效out of date||stale 3"=%[  
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请给出票人R/D||refer to drawer \hN\px  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?hUC#{  
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文字与数字不一致words and figures differ :q=u+h_  
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支票
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时间已过account closed x&9}] E^<  
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时间已过effects not cleared h(]aP<49L  
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停止付款payment stopped q[p+OpA  
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支票毁损cheque mutilated \GYh"5  
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汇款||寄钱to remit||to send money x 'Pp!  
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寄票供取款||支票支付to send a cheque for payment P 1`X<A  
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寄款人a remitter >7%Gd-;l  
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收款人a remittee <=WSX{_D  
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国外汇票foreign Bill 9pAklD4  
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国内汇票inland Bill b+/XVEsr  
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跟单汇票documentary bill p.{9OrH(4  
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空头汇票accommodation bill z'cVq}vl  
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原始汇票original bill
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改写||换新票据renewed bill  t~mbe  
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即期汇票sight bill||bill on demand lPcp 17U  
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…days after date||…days after date…日后付款 ~ Iin|  
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…months after date||…months after date…月后付款 ?m&?BsW$)  
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见票后…日付款…days after sight||…days sight pJM~'tlHV  
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见票后…月付款…months after sight||…months sight ~*-(_<FH  
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同组票据set of bills rLMjN#`^  
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单张汇票sola of exchange||sole of exchange *ea%KE":  
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远期汇票usance bill||bill at usance T7f>u}
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长期汇票long bill V=!tZ[4z$h  
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短期汇票short bill ]MjQr0&M  

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逾期汇票overdue bill h-B&m:gD_U  
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宽限日期days of grace 96fzSZS,  
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电汇telegraphic transfer （T.T） _F|o
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邮汇postal order||postal note （Am.）||post office order||money order 6 /8?:  
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本票promissory note （P/N） [[(29|`]  
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押汇负责书||押汇保证书letter of hypothecation ?LU]O\p  
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副保||抵押品||付属担保物collateral security qKX3Npw  
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担保书trust receipt||letter of indemnity I5[HD_g:  
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承兑||认付acceptance APydZ  
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单张承兑general acceptance CAX)AN  
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有条件承兑qualified acceptance EqW/Wxv7b  
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附条件认付conditional acceptance )$[.XKoT
 
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部分认付partial acceptance   XxXMtiZ6