[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。   *[+{KJ  
会计报表statement of account @ruWnwb  
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往来帐目account current #:xv]qb`k  
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现在往来帐||存款额current accout ld[BiP`B2V  
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销货帐account sales NJmyp!8  
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共同计算帐项joint account t[p/65L>8  
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未决帐项outstanding account Ns$,.D  
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贷方帐项credit account||creditor account FyqsFTh_  
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借方帐项debit account||debtor account #F#M<d3-2  
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应付帐||应付未付帐account payable 9)$g
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应收帐||应收未收帐account receivable N
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新交易||新帐new account xTy)qN]P  
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未决帐||老帐old account $9ys! <g  
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现金帐cash account ^qNZ!V4T  
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流水帐running account @@& ?,3  
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暂记帐||未定帐suspense account ;FnS=Z  
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过期帐||延滞帐overdue account||pastdue account f\~A72-  
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杂项帐户sundry account #0c;2 }D  
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详细帐单||明细表detail account A }d\ND  
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呆帐bad account sv2XD}}  
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会计项目title of account 5?8jj  
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会计薄||帐薄account-book 'LC0hoV  
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营业报告书||损益计算表account of budiness||business report QUWx\hqE  
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借贷细帐||交验帐account rendered \Yr&vX/[p  
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明细帐account stated o>A']+`Eu  
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与…银行开立一户头to open an account with U+:Mu]97  
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与…银行建立交易to keep account with S0?e/VWy  
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继续记帐to keep account C5~ +"#B  
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与…有交易to have an account with hHyB;(3~  
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作成会计帐||有往来帐项to make out an account with 5EL&?\e  
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清算||清理债务to make up an account CIA KXYM  
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清洁帐目||与…停止交易to close ones account with tD> qHR  
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结帐to close an account D{^CJ :n  
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清理未付款to ask an account||to demand an account U%KsD 4B  
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结清差额to balance the account with `$yi18F  
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清算to settle an account||to liquidate an account||to square an account .cs4AWml<  
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审查帐目||监查帐目to audit an account a6hDw'8!  
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检查帐目to examine an account 2E@g#:3  
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转入A的帐户to charge the amount to As account EgTj   
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以计帐方式付款to pay on account sDjbvC 0  
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代理某人||为某人on ones account||on account of one 7:n OAN}%  
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为自己计算||独立帐目on ones own account a4Y 43n  
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由某人收益并负风险on ones account and risk||for ones account and risk D()tP  
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由某人负担for ones account||for account of one `bjPOA(g  
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按某人指示||列入某人帐户by order and for account of one 9
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列入5月份帐目for May account !5K5;M_Ih"  
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编入某中帐项下to pass to the account of||to place to the account of W"\O +  
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寄出清算书to send in an account||to send in render an account nOq`Cwh9  
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支票薄cheque book -~&T0dt~  
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支票陈票人cheque drawer `0Xs!f  
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持票人cheque holder J6g:.jsK!  
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不记名支票cheque to bearer||bearer cheque yrFl,/8&G  
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记名支票||认人支票cheque to order :p.f zL6X  
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到期支票antedated cheque $im6v  
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未到期支票postdated cheque |snWO0iF  
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保付支票certified cheque EL;OYW(  
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未获兑现支票，退票returned cheque ]`TX%Qni  
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横线支票crossed cheque Q6=>*}Cm6m  
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普通横线general crossing eNFZ
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特别横线special crossing ~Ut?'}L( d  
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空白支票blank cheque vKTCS  
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失效支票，过期支票stale cheque xqzB=0  
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普通支票open cheque tnFhL&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8|-064 i>  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BnIZ+fg=  
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支票换现金||兑现to cash a cheque SAGECK[Ix  
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清理票款to clear a cheque lZ5TDS  
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保证兑现to certify a cheque h"ko4b3^'@  
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填写支票数额to fill up a cheque aXyg`CDv  
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支票上划线to cross a cheque C_ (s  
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开发支票to make out a cheque 4@*`V  
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签发支票，开立支票to draw a cheque||to issue a cheque 6yPh0n  
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透支支票to overdraw a cheque :gacP?  
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背书支票to endorse a cheque +hKH\]  
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请付票款||清付票款to pay a cheque||to honour a cheque zwp
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支票退票to dishonour a cheque ctWH?b/ua  
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拒付支票to refuse a cheque O^yDb  
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拒付支票to stop payment of a cheque p:q?8+W-r  
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提示要求付款to present for payment ,zU7UL^I  
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见票即付持票人payable to bearer @2Ca]2,4  
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支付指定人payable to order ?v$kq}Rg  
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已过期||无效out of date||stale li Hz5<|  
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请给出票人R/D||refer to drawer Da8{==  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H(k-jAO
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文字与数字不一致words and figures differ eLc@w<yB  
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支票 a'm\6AW2)  
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时间已过account closed %SSBXWP  
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更改处应加盖印章alterations require initials r=o\!sh [  
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时间已过effects not cleared 5o dtYI%L  
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停止付款payment stopped sF=8E8qa  
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支票毁损cheque mutilated r-+S^mOE]  
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汇款||寄钱to remit||to send money $sX X6K),  
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寄票供取款||支票支付to send a cheque for payment "ccP,#Y  
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寄款人a remitter MSMgaw?  
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收款人a remittee 1ukCH\YgU  
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国外汇票foreign Bill 32N*E,  
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国内汇票inland Bill e
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跟单汇票documentary bill P}El#y#&  
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空头汇票accommodation bill -0{"QhdE%  
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原始汇票original bill >J \}&!8,  
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改写||换新票据renewed bill <oE(I)r4,  
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即期汇票sight bill||bill on demand &s|&cT  
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…days after date||…days after date…日后付款 U-P\F-  
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…months after date||…months after date…月后付款 K#B)@W?9  
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见票后…日付款…days after sight||…days sight 3MR4yw5v  
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见票后…月付款…months after sight||…months sight #gw ys  
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同组票据set of bills OZ*V7o  
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单张汇票sola of exchange||sole of exchange vGK'U*gGD  
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远期汇票usance bill||bill at usance pZu2[  
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长期汇票long bill IH;+pN  
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短期汇票short bill fIo7R-XP  
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逾期汇票overdue bill vHY."$|H  
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宽限日期days of grace *&b~cyC  
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电汇telegraphic transfer （T.T） |O XufV?I  
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邮汇postal order||postal note （Am.）||post office order||money order #`tn:cP  
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本票promissory note （P/N） Sri,sZv  
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押汇负责书||押汇保证书letter of hypothecation ,LjB%f[  
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副保||抵押品||付属担保物collateral security ='1J&w~7  
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担保书trust receipt||letter of indemnity Las
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承兑||认付acceptance 9QaEUy*,  
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单张承兑general acceptance $QQv$  
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有条件承兑qualified acceptance l^x5m]Kt  
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附条件认付conditional acceptance riqvv1Nce  
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部分认付partial acceptance   oXG,8NOdC