[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。   l]# !+@  
会计报表statement of account h##WA=1QZ  
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往来帐目account current (36K3=Qa  
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现在往来帐||存款额current accout RKkGITDk  
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销货帐account sales )]Ti>RO7  
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共同计算帐项joint account d'HOpJE  
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未决帐项outstanding account L-h$Z
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贷方帐项credit account||creditor account Ewo~9 4{  
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借方帐项debit account||debtor account ;e s^R?z  
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应付帐||应付未付帐account payable ' fW#7W  
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应收帐||应收未收帐account receivable Je7RrCz  
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新交易||新帐new account 8b&uU [  
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未决帐||老帐old account _a -]?R  
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现金帐cash account fC<m^%*zgA  
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流水帐running account 2C "=!'  
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暂记帐||未定帐suspense account ]H[8Z|i""  
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过期帐||延滞帐overdue account||pastdue account ijYvqZ_  
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杂项帐户sundry account <d7xt*4  
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详细帐单||明细表detail account GESXc$E8  
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呆帐bad account a(x?f a[D  
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会计项目title of account v5$s#f<   
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会计薄||帐薄account-book r0\f;q  
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营业报告书||损益计算表account of budiness||business report  *4yN3y  
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借贷细帐||交验帐account rendered 7 .+al)hl  
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明细帐account stated (B#( Z=  
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与…银行开立一户头to open an account with *\ECf.7jz  
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与…银行建立交易to keep account with v\0^mp  
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继续记帐to keep account BKb<2  
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与…有交易to have an account with }76.6=~  
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作成会计帐||有往来帐项to make out an account with 0XIxwc0Iw  
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清算||清理债务to make up an account HdCk!Fv  
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清洁帐目||与…停止交易to close ones account with V
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结帐to close an account x[Q&k[xV  
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清理未付款to ask an account||to demand an account t2.juoI(  
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结清差额to balance the account with CWMlZVG  
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清算to settle an account||to liquidate an account||to square an account `7_n}8NVC  
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审查帐目||监查帐目to audit an account 5f3!NeI  
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检查帐目to examine an account R
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转入A的帐户to charge the amount to As account Z@nmjji  
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以计帐方式付款to pay on account dw99FA6  
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代理某人||为某人on ones account||on account of one ds')PIj  
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为自己计算||独立帐目on ones own account lmp R>@o"  
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由某人收益并负风险on ones account and risk||for ones account and risk b@F_7P%  
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由某人负担for ones account||for account of one A1 b6Zt  
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按某人指示||列入某人帐户by order and for account of one BiI{8`M!$x  
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列入5月份帐目for May account H8x:D3C0  
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编入某中帐项下to pass to the account of||to place to the account of w7Pe  
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寄出清算书to send in an account||to send in render an account = c/3^e  
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支票薄cheque book R|6R I}  
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支票陈票人cheque drawer upZYv~Sa  
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持票人cheque holder 56VE[G  
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不记名支票cheque to bearer||bearer cheque ]5aux >.n  
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记名支票||认人支票cheque to order Fwg#d[ :u  
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到期支票antedated cheque 2M!+gk=+  
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未到期支票postdated cheque j&o/X7I=  
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保付支票certified cheque ksxO<Y  
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未获兑现支票，退票returned cheque \emT:Frb  
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横线支票crossed cheque nvm1.}=Cnd  
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普通横线general crossing }0(vR_x  
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特别横线special crossing P:bVcta9g  
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空白支票blank cheque h|$zHm  
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失效支票，过期支票stale cheque &</@0  
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普通支票open cheque Nys'4kx7  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EeF n{_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k[^}ld[  
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支票换现金||兑现to cash a cheque Yg:74; .  
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清理票款to clear a cheque {0m[:af&  
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保证兑现to certify a cheque V!
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填写支票数额to fill up a cheque pCud` :o"  
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支票上划线to cross a cheque c]/O^/  
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开发支票to make out a cheque @bVh?T0~F,  
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签发支票，开立支票to draw a cheque||to issue a cheque 3=eGS  
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透支支票to overdraw a cheque (>@syF%PB  
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背书支票to endorse a cheque l Ib >t  
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请付票款||清付票款to pay a cheque||to honour a cheque 8"I5v(TV  
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支票退票to dishonour a cheque eRWF7`HH+  
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拒付支票to refuse a cheque JbD)}(G;  
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拒付支票to stop payment of a cheque QBT-
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提示要求付款to present for payment b}{9 :n/SC  
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见票即付持票人payable to bearer 8X~vJ^X9@y  
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支付指定人payable to order s/'hLkxI  
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已过期||无效out of date||stale n7YWc5:CaL  
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请给出票人R/D||refer to drawer ?g1.-'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vy"^]5  
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文字与数字不一致words and figures differ 1+ARV&bc  
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支票 c15^<6]g  
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时间已过account closed X#C7r@H  
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更改处应加盖印章alterations require initials %l P   
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时间已过effects not cleared 5}aC'j\  
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停止付款payment stopped 3@bjIX`=H  
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支票毁损cheque mutilated FPFYH?;$  
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汇款||寄钱to remit||to send money ty=?SZF
 
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寄票供取款||支票支付to send a cheque for payment }&hgedx  
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寄款人a remitter ?LFSR  
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收款人a remittee Y% 9F  
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国外汇票foreign Bill 3]'z8i({7Y  
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国内汇票inland Bill >u2#<k]1&  
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跟单汇票documentary bill PyF4uCn"H  
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空头汇票accommodation bill 'E,Yht=/}  
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原始汇票original bill (RS:_]  
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改写||换新票据renewed bill 0wcWDE 9  
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即期汇票sight bill||bill on demand 6vA5;a@  
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…days after date||…days after date…日后付款 ?Sxnq#r#  
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…months after date||…months after date…月后付款 3MVZ*'1QM\  
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见票后…日付款…days after sight||…days sight O=/Tx2i;  
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见票后…月付款…months after sight||…months sight HfiM]^  
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同组票据set of bills TW0^wSm  
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单张汇票sola of exchange||sole of exchange ~/%){t/uLY  
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远期汇票usance bill||bill at usance j@2 hI,+  
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长期汇票long bill ?6bE!36  
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短期汇票short bill e1-=| !U7#  
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逾期汇票overdue bill PhS"tOGtX  
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宽限日期days of grace Mi/_hzZ\  
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电汇telegraphic transfer （T.T） ~gc)Ww0(Q  
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邮汇postal order||postal note （Am.）||post office order||money order /%7eo?@,  
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本票promissory note （P/N） \Mi< ROp5  
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押汇负责书||押汇保证书letter of hypothecation a srkuAS  
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副保||抵押品||付属担保物collateral security U uysG\  
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担保书trust receipt||letter of indemnity Fmu R(f=  
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承兑||认付acceptance  -<sXv
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单张承兑general acceptance ]
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有条件承兑qualified acceptance P7o6B,9  
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附条件认付conditional acceptance qH ~usgqB7  
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部分认付partial acceptance   1/m/Iw@