[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.yb4i=Jq  
会计报表statement of account ZRVF{D??"%  
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往来帐目account current *{4{<O<4  
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现在往来帐||存款额current accout A%sxMA!K,  
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销货帐account sales jy)9EU=  
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共同计算帐项joint account D4x'  
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未决帐项outstanding account Y;F,GxR}  
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贷方帐项credit account||creditor account 5x L,~"  
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借方帐项debit account||debtor account )F9%^a(  
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应付帐||应付未付帐account payable TY{?
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应收帐||应收未收帐account receivable Jut'x A2Dr  
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新交易||新帐new account h"%,eW|^  
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未决帐||老帐old account 0i1?S6]d-  
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现金帐cash account s_e#y{{C2  
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流水帐running account S>zKD  
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暂记帐||未定帐suspense account #T#FUI1p  
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过期帐||延滞帐overdue account||pastdue account G37L 9IG-M  
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杂项帐户sundry account 53#5p;k  
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详细帐单||明细表detail account cyn]>1ZM  
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呆帐bad account 2Uw}'J_N  
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会计项目title of account (>% Vj  
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会计薄||帐薄account-book HAOrwJFqU  
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营业报告书||损益计算表account of budiness||business report 1>*<K/\qg  
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借贷细帐||交验帐account rendered CHSD8D  
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明细帐account stated tg4&j$  
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与…银行开立一户头to open an account with !,WRXE&j  
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与…银行建立交易to keep account with "s^@PzQpN  
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继续记帐to keep account v2<gkCK^  
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与…有交易to have an account with ^@cX0_  
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作成会计帐||有往来帐项to make out an account with 1e%Xyqb  
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清算||清理债务to make up an account TW? MS em  
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清洁帐目||与…停止交易to close ones account with 1a4$. {  
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结帐to close an account .;Yei6H  
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清理未付款to ask an account||to demand an account ;f*xOdi*k  
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结清差额to balance the account with xrd^vE  
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清算to settle an account||to liquidate an account||to square an account CK x}.<_  
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审查帐目||监查帐目to audit an account >eI(M $  
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检查帐目to examine an account 6FAP *V;  
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转入A的帐户to charge the amount to As account H%V[% T4=  
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以计帐方式付款to pay on account g Q^]/X  
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代理某人||为某人on ones account||on account of one <taW6= ;c  
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为自己计算||独立帐目on ones own account \v_( *  
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由某人收益并负风险on ones account and risk||for ones account and risk pDT6>2t  
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由某人负担for ones account||for account of one ce\-oT  
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按某人指示||列入某人帐户by order and for account of one 7y3; F7V  
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列入5月份帐目for May account *G4;  
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编入某中帐项下to pass to the account of||to place to the account of H?m2|.  
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寄出清算书to send in an account||to send in render an account 2I  
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支票薄cheque book ~czt=  
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支票陈票人cheque drawer 622).N4  
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持票人cheque holder L[^e<I  
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不记名支票cheque to bearer||bearer cheque D+U^ pl-  
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记名支票||认人支票cheque to order RB!g
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到期支票antedated cheque [3s~Z8 pP  
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未到期支票postdated cheque 8dv1#F|  
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保付支票certified cheque rr*IIG&.5  
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未获兑现支票，退票returned cheque ci!c7 ,'c  
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横线支票crossed cheque ("{'],>  
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普通横线general crossing ~9{.!7KPc  
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特别横线special crossing S&a44i  
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空白支票blank cheque *StJ5c_kg2  
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失效支票，过期支票stale cheque fE(rDQI  
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普通支票open cheque 3h4>edM  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rn(
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges us/x.qPy2  
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支票换现金||兑现to cash a cheque 8^O|Aa$IF:  
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清理票款to clear a cheque <@oK^ja  
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保证兑现to certify a cheque -\>Xtix^-c  
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填写支票数额to fill up a cheque n]|[|Rf1  
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支票上划线to cross a cheque #\fApRL  
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开发支票to make out a cheque }y'KS:Jb  
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签发支票，开立支票to draw a cheque||to issue a cheque !tN]OQ)'  
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透支支票to overdraw a cheque [5>0om5  
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背书支票to endorse a cheque ,myl9s  
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请付票款||清付票款to pay a cheque||to honour a cheque #k*e>d$  
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支票退票to dishonour a cheque 2UA h^i-^  
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拒付支票to refuse a cheque hK?uGt d?  
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拒付支票to stop payment of a cheque \ c9EE-  
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提示要求付款to present for payment [{L4~(uU8  
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见票即付持票人payable to bearer :voQ#f=  
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支付指定人payable to order 5fjmr  
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已过期||无效out of date||stale i.C+{QH  
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请给出票人R/D||refer to drawer  (0bv d  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i]JD::P_H  
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文字与数字不一致words and figures differ eF823cH2x_  
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支票 x* ?-KS|  
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时间已过account closed ?Id3#+-O  
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时间已过effects not cleared ry)g<OA  
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停止付款payment stopped ~)xg7\k  
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支票毁损cheque mutilated E!nEB(FD  
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汇款||寄钱to remit||to send money  `S$zwot  
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寄票供取款||支票支付to send a cheque for payment =;Ap+}  
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寄款人a remitter Hj(ay4
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收款人a remittee
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国外汇票foreign Bill 11Sflj  
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国内汇票inland Bill A.-j5C4  
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跟单汇票documentary bill <KY \sb9  
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空头汇票accommodation bill ]]Bqte  
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原始汇票original bill 2:[ -  
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改写||换新票据renewed bill +|0f7RB+R  
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即期汇票sight bill||bill on demand U~3uu&/r  
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…days after date||…days after date…日后付款 V8KdY= [  
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…months after date||…months after date…月后付款 OkNBP0e}  
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见票后…日付款…days after sight||…days sight %m/W4Nk  
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见票后…月付款…months after sight||…months sight @"h@4q/W  
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同组票据set of bills pLdZB9oD]C  
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单张汇票sola of exchange||sole of exchange 'G)UIjl  
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远期汇票usance bill||bill at usance U0m 5Rc  
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长期汇票long bill  0rrNVaM  

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短期汇票short bill c0U=Hj@@  
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逾期汇票overdue bill "3;b,<0  
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宽限日期days of grace A.5`+  
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电汇telegraphic transfer （T.T） PZ.q  
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邮汇postal order||postal note （Am.）||post office order||money order =}K"@5J  
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本票promissory note （P/N） "CTK%be{q/  
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押汇负责书||押汇保证书letter of hypothecation e-EY]%JO  
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副保||抵押品||付属担保物collateral security _O;2.M%@  
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担保书trust receipt||letter of indemnity &|YJ?},  
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承兑||认付acceptance hM "6-60  
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单张承兑general acceptance $2/v8  
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有条件承兑qualified acceptance vAcxca">S  
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附条件认付conditional acceptance BN%;AQV  
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部分认付partial acceptance   G7NRpr