[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。   ?CHFy2%Y  
会计报表statement of account .In8!hjYy4  
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往来帐目account current +8eW/Bs@2  
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现在往来帐||存款额current accout e,rCutA)  
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销货帐account sales s\dhQZw3  
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共同计算帐项joint account oNa*|CSE>  
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未决帐项outstanding account 8"2X 8C8  
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贷方帐项credit account||creditor account ?Rg8 u  
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借方帐项debit account||debtor account Y/aNrI
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应付帐||应付未付帐account payable tE>hj:p  
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应收帐||应收未收帐account receivable #H1ng<QV  
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新交易||新帐new account ]\Tcy[5  
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未决帐||老帐old account {Noa4i  
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现金帐cash account 4LBMhLy  
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流水帐running account f9Hm2wV  
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暂记帐||未定帐suspense account TCd1JF0  
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过期帐||延滞帐overdue account||pastdue account B0KZdBR x}  
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杂项帐户sundry account yBPaGZ{f  
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详细帐单||明细表detail account ~8-Z=-  
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呆帐bad account kphv)a4z=  
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会计项目title of account <
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会计薄||帐薄account-book aMSX"N"ot  
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营业报告书||损益计算表account of budiness||business report [=Y@Ul  
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借贷细帐||交验帐account rendered ZkW
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明细帐account stated %pNK ?M+  
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与…银行开立一户头to open an account with J
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与…银行建立交易to keep account with >;eWgQ6V  
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继续记帐to keep account 2r2qZ#I}  
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与…有交易to have an account with _-$ "F>  
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作成会计帐||有往来帐项to make out an account with <(dHh9$~  
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清算||清理债务to make up an account ufE;rcYE  
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清洁帐目||与…停止交易to close ones account with p]/HZS.-b  
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结帐to close an account jj2 [Zh/h  
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清理未付款to ask an account||to demand an account G+2!+N\P  
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结清差额to balance the account with o!W 71  
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清算to settle an account||to liquidate an account||to square an account 6)i4&  
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审查帐目||监查帐目to audit an account N>kY$*  
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检查帐目to examine an account G?`{OW3:_  
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转入A的帐户to charge the amount to As account }8 V/Cd9  
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以计帐方式付款to pay on account n h
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代理某人||为某人on ones account||on account of one D,R"P }G  
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为自己计算||独立帐目on ones own account tUOqF  
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由某人收益并负风险on ones account and risk||for ones account and risk 2TQyQ%  
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由某人负担for ones account||for account of one L0^rw|Z%'  
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按某人指示||列入某人帐户by order and for account of one cc0e(\  
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列入5月份帐目for May account A#;TY:D2  
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编入某中帐项下to pass to the account of||to place to the account of T[(4z@d`5  
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寄出清算书to send in an account||to send in render an account RCC~#b
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支票薄cheque book 35}] U=  
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支票陈票人cheque drawer b%_[\((  
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不记名支票cheque to bearer||bearer cheque -egu5#d>  
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记名支票||认人支票cheque to order Xxmvg.Nl  
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到期支票antedated cheque ,]cb3nP  
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未到期支票postdated cheque MU#$tXmnC  
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保付支票certified cheque 67b[T~92o  
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未获兑现支票，退票returned cheque m L,
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横线支票crossed cheque KGq4tlM6  
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普通横线general crossing t^(#~hx  
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特别横线special crossing W*D]. |  
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空白支票blank cheque ;x~[om21;  
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失效支票，过期支票stale cheque ?ybX&V  
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普通支票open cheque *iW$>Yjb  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J&jNO Nu?  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges JHCV7$RS  
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支票换现金||兑现to cash a cheque 7h3JH  
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清理票款to clear a cheque >|
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保证兑现to certify a cheque 8*V8B=q} K  
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填写支票数额to fill up a cheque koizk&)  
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支票上划线to cross a cheque ?-e'gC  
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开发支票to make out a cheque aF'9 &A;q  
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签发支票，开立支票to draw a cheque||to issue a cheque .7nr:P  
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透支支票to overdraw a cheque 5_mb+A n,  
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背书支票to endorse a cheque \q8D7/q  
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请付票款||清付票款to pay a cheque||to honour a cheque 62Ab4!  
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支票退票to dishonour a cheque (zFUC]  
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拒付支票to refuse a cheque "}b
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拒付支票to stop payment of a cheque "Q~6cH[#  
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提示要求付款to present for payment eo4<RDe<  
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见票即付持票人payable to bearer @NXGVmY1}  
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支付指定人payable to order <ZJ>jZV0*  
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已过期||无效out of date||stale H{x}gBQ  
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请给出票人R/D||refer to drawer c7IgndVAV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Jug1Va<^c  
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文字与数字不一致words and figures differ U<eVLfSij  
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支票 Z>a_vC  
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时间已过account closed doXd6q4H  
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时间已过effects not cleared -z0,IYG }  
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停止付款payment stopped U%_a@&<  
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支票毁损cheque mutilated ,y2ur2  
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汇款||寄钱to remit||to send money +U+c]Xgt  
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寄票供取款||支票支付to send a cheque for payment \I,<G7!0  
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寄款人a remitter x`%;Q@G  
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收款人a remittee f|6%71  
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国外汇票foreign Bill $z@e19gT  
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国内汇票inland Bill TmX~vZ  
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跟单汇票documentary bill l*'jqR')h^  
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空头汇票accommodation bill Di-"y,[  
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原始汇票original bill Jz:d\M~j5  
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改写||换新票据renewed bill kmov(V  
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即期汇票sight bill||bill on demand CF42KNq  
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…days after date||…days after date…日后付款 G =< KAJ  
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…months after date||…months after date…月后付款 e@8I%%V
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见票后…日付款…days after sight||…days sight _|tg#i|Om  
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见票后…月付款…months after sight||…months sight +p<Y)Z(>6  
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同组票据set of bills `RmB{qgB  
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单张汇票sola of exchange||sole of exchange ,Y!T!o}1  
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远期汇票usance bill||bill at usance cPS!%?}I  
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长期汇票long bill s}?98?tYB  
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短期汇票short bill WHpbQQX  
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逾期汇票overdue bill 2G'G45Q  
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宽限日期days of grace 5SKu\H\  
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电汇telegraphic transfer （T.T） ;hZ(20  
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邮汇postal order||postal note （Am.）||post office order||money order P)}:lTe  
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本票promissory note （P/N） 5?I]\Tb  
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押汇负责书||押汇保证书letter of hypothecation (PB|.`_<H  
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副保||抵押品||付属担保物collateral security >5N}ZIN  

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担保书trust receipt||letter of indemnity lq 9c2xK  
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承兑||认付acceptance <T&$1m{  
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单张承兑general acceptance 9c?izpA  
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有条件承兑qualified acceptance i&KbzOY  
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附条件认付conditional acceptance Ln: y| t  
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部分认付partial acceptance   $i2gOz