[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。   x:MwM?  
会计报表statement of account 8c)GUx  
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往来帐目account current m1pA]}Y/5o  
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现在往来帐||存款额current accout hi!A9T3%}M  
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销货帐account sales bQautRW  
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共同计算帐项joint account a
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未决帐项outstanding account +s}&'V^  
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贷方帐项credit account||creditor account [WR"#y  
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借方帐项debit account||debtor account e' l9  
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应付帐||应付未付帐account payable D;> 7y}\  
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应收帐||应收未收帐account receivable EN2t}rua   
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新交易||新帐new account Gf"TI:xa  
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未决帐||老帐old account ?0t^7HMP  
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现金帐cash account GmR3 a  
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流水帐running account 5bt>MoKxv
 
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暂记帐||未定帐suspense account nv_vFK  
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过期帐||延滞帐overdue account||pastdue account v%qOW)].  
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杂项帐户sundry account :u,.(INB  
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详细帐单||明细表detail account U&#` <R_0  
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呆帐bad account c7r(&h  
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会计项目title of account jM$bWtq2  
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会计薄||帐薄account-book R/v|ZvI  
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营业报告书||损益计算表account of budiness||business report ;=,-C;`  
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借贷细帐||交验帐account rendered cIwX sx  
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明细帐account stated )58O9b  
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与…银行开立一户头to open an account with ( 3 B1X  
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与…银行建立交易to keep account with [nxYfER7  
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继续记帐to keep account +1T>Ob;hk  
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与…有交易to have an account with @;eH~3P  
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account 5b"=m9{g  
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清洁帐目||与…停止交易to close ones account with 'df@4}9  
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结帐to close an account }K'A/]'  
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清理未付款to ask an account||to demand an account d"n>Q Tn\  
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结清差额to balance the account with 75H!i$(*+  
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清算to settle an account||to liquidate an account||to square an account !7\dr )  
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审查帐目||监查帐目to audit an account LNJK
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检查帐目to examine an account "oxUKT  
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转入A的帐户to charge the amount to As account HAE$Np|>a  
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以计帐方式付款to pay on account DA=LR  
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代理某人||为某人on ones account||on account of one g&/lyQ+G  
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为自己计算||独立帐目on ones own account Z .`+IN(>E  
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由某人收益并负风险on ones account and risk||for ones account and risk YH^U"\}i  
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由某人负担for ones account||for account of one y46sL~HRv  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account #lFsgb  
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编入某中帐项下to pass to the account of||to place to the account of f~?5;f:E  
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寄出清算书to send in an account||to send in render an account ]\ZJaU80I~  
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支票薄cheque book )q!dMZ(  
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支票陈票人cheque drawer wMm+E "}W  
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持票人cheque holder :gkn`z  
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不记名支票cheque to bearer||bearer cheque [mUC7Kpi  
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记名支票||认人支票cheque to order t]t(/x#
  
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到期支票antedated cheque Fvv/#V^R  
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未到期支票postdated cheque 0oyZlv*  
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保付支票certified cheque o2y #Yk  
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未获兑现支票，退票returned cheque ]waCYrG<sY  
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横线支票crossed cheque !\Q/~p'jS  
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普通横线general crossing JR/^Go$^  
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特别横线special crossing ])T_&%  
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空白支票blank cheque ~u80v h'  
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失效支票，过期支票stale cheque 6EX8,4c\  
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普通支票open cheque !e B&3J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J3=^+/g  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8h7z  
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支票换现金||兑现to cash a cheque "(#]H;!W  
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清理票款to clear a cheque Ke+#ww  
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保证兑现to certify a cheque {e8.E<
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填写支票数额to fill up a cheque lGZ^ 8  
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支票上划线to cross a cheque LHz-/0[  
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开发支票to make out a cheque L?e N(L  
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签发支票，开立支票to draw a cheque||to issue a cheque @9^ozgg  
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透支支票to overdraw a cheque |,89 zTk'  
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背书支票to endorse a cheque 0x\bDWZ_  
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请付票款||清付票款to pay a cheque||to honour a cheque o'Byuct  
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支票退票to dishonour a cheque lXS.,#lp  
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拒付支票to refuse a cheque !>{`o/dZ  
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拒付支票to stop payment of a cheque ? -PRS.=%  
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提示要求付款to present for payment Uv~r ]P)  
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见票即付持票人payable to bearer ;x*_h  
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支付指定人payable to order ]kQ*t{\  
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已过期||无效out of date||stale 6\7bE$K  
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请给出票人R/D||refer to drawer [%M=n
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )aov]Ns  
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文字与数字不一致words and figures differ K!c "g,S  
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支票 K}e%E&|>  
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时间已过account closed ^Oy97Y  
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时间已过effects not cleared J:<mq5[  
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停止付款payment stopped 37OU  
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支票毁损cheque mutilated kj_MzgC'?  
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汇款||寄钱to remit||to send money GRM:o)4;#  
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寄票供取款||支票支付to send a cheque for payment Rcg q7W  
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寄款人a remitter oeV.K.  
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收款人a remittee 6pJFrWe{  
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国外汇票foreign Bill S2y_5XJ<D  
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国内汇票inland Bill @477|LO
  
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跟单汇票documentary bill JM&`&fsOC{  
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空头汇票accommodation bill
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原始汇票original bill U/}("i![Dy  
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改写||换新票据renewed bill .ZOG,h+8  
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即期汇票sight bill||bill on demand 8}M-b6RV  
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…days after date||…days after date…日后付款 b6%[?k  
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…months after date||…months after date…月后付款 FOyANN'  
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见票后…日付款…days after sight||…days sight QbJE+m5  
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见票后…月付款…months after sight||…months sight 8l>7=~Egp  
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同组票据set of bills m@i](1*T|  
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单张汇票sola of exchange||sole of exchange NwcRH9};i  
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远期汇票usance bill||bill at usance %jo,
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长期汇票long bill }~v
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短期汇票short bill A  I v  
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逾期汇票overdue bill B)x^S >  
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宽限日期days of grace 'kSm}}y  
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电汇telegraphic transfer （T.T） l(pP*2  
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邮汇postal order||postal note （Am.）||post office order||money order RGLJaEl !  
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本票promissory note （P/N） t=\ ffpA  
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押汇负责书||押汇保证书letter of hypothecation *^iSP(dg
 
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副保||抵押品||付属担保物collateral security \8)FVpS  
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担保书trust receipt||letter of indemnity Eb8~i_B-  
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承兑||认付acceptance g^{a;=  
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单张承兑general acceptance d/b\:[B@  
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有条件承兑qualified acceptance or"
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附条件认付conditional acceptance ^}UFtL i  
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部分认付partial acceptance   (ylZ[M&B: