[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。   C:}"?tri  
会计报表statement of account `$Vn
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往来帐目account current ,Ct1)%   
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现在往来帐||存款额current accout ^<
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销货帐account sales `HM?Fc58  
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共同计算帐项joint account NFb<fD[C  
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未决帐项outstanding account A!`Q[%$  
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贷方帐项credit account||creditor account >VvA&p71b  
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借方帐项debit account||debtor account nTPq|=C  
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应付帐||应付未付帐account payable Fpy-?U  
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应收帐||应收未收帐account receivable V5HK6-T  
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新交易||新帐new account %pImCpMR  
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未决帐||老帐old account </jTWc'}  
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现金帐cash account @ M  
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流水帐running account 4:Id8rzz  
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暂记帐||未定帐suspense account F>s5<pKAX  
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过期帐||延滞帐overdue account||pastdue account zP|^) h5  
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杂项帐户sundry account *VgiJ  
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详细帐单||明细表detail account `ehcj G1nY  
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呆帐bad account MC;2.e`  
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会计项目title of account ![j?/376  
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会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report I> BGp4AQ  
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借贷细帐||交验帐account rendered LeaJ).Maw  
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明细帐account stated z~(3S8$  
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与…银行开立一户头to open an account with iR]K!j2  
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与…银行建立交易to keep account with Wmc@: (n  
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继续记帐to keep account Lv UQ&NmY  
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与…有交易to have an account with I>JBGR`j  
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作成会计帐||有往来帐项to make out an account with @8*lqV2  
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清算||清理债务to make up an account U*4r<y9R  
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清洁帐目||与…停止交易to close ones account with |p.|zH  
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结帐to close an account c{ ([U  
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清理未付款to ask an account||to demand an account D$N;Qb  

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结清差额to balance the account with -}3nIk<N   
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清算to settle an account||to liquidate an account||to square an account 6n^@Ps  
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审查帐目||监查帐目to audit an account ?4^ 0xGyE  
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检查帐目to examine an account dci<Rz`h  
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转入A的帐户to charge the amount to As account dIf y!B"  
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以计帐方式付款to pay on account #_{Q&QUk  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account -We9 FO~  
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由某人收益并负风险on ones account and risk||for ones account and risk A; wT`c  
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由某人负担for ones account||for account of one /ywP 0  
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按某人指示||列入某人帐户by order and for account of one {`Gd  
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列入5月份帐目for May account > K?OsvX  
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编入某中帐项下to pass to the account of||to place to the account of a{
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寄出清算书to send in an account||to send in render an account a]T&-#c,}  
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支票薄cheque book fum.G {}  
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支票陈票人cheque drawer  RQb}t,  
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持票人cheque holder XS">`9o!  
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不记名支票cheque to bearer||bearer cheque `r-jWK\  
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记名支票||认人支票cheque to order /rnI" ze`  
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到期支票antedated cheque !6T"J!F#  
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未到期支票postdated cheque G$+v |z  
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保付支票certified cheque :Ko6.|  
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未获兑现支票，退票returned cheque g4$(%]  
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横线支票crossed cheque  :^.wjUI  
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普通横线general crossing kg[%Q]]  
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特别横线special crossing _U<fS  
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空白支票blank cheque 4hL%J=0:  
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失效支票，过期支票stale cheque G^~[|a4`  
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普通支票open cheque qd*}d)!  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9=%zdz2_S  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;]>kp^C#  
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支票换现金||兑现to cash a cheque 7 A)\:k  
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清理票款to clear a cheque jFj11w1FrA  
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保证兑现to certify a cheque ;c(a)_1  
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填写支票数额to fill up a cheque k~Ex_2;#  
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支票上划线to cross a cheque PsY![CPrW  
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开发支票to make out a cheque hi
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签发支票，开立支票to draw a cheque||to issue a cheque )r2Y@+.FN  
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透支支票to overdraw a cheque I C`3%^  
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背书支票to endorse a cheque SK<R
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请付票款||清付票款to pay a cheque||to honour a cheque g9_zkGc7  
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支票退票to dishonour a cheque b+rxin".  
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拒付支票to refuse a cheque *$tXm4 O[  
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拒付支票to stop payment of a cheque [GwAm>k  
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提示要求付款to present for payment ke4E1T-1n  
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见票即付持票人payable to bearer !b8V&<  
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支付指定人payable to order E$d#4x  
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已过期||无效out of date||stale mypV [  
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请给出票人R/D||refer to drawer *t@A-Sn  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]e>qvSuYh  
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文字与数字不一致words and figures differ wk(25(1q  
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支票 bJd|mm/v  
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时间已过account closed 5`;SI36"  
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更改处应加盖印章alterations require initials 'aSsyD!?<  
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时间已过effects not cleared 3efOgP=L  
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停止付款payment stopped c&['T+X  
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支票毁损cheque mutilated $BqiC!~  
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汇款||寄钱to remit||to send money 7 N}@zPAZ  
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寄票供取款||支票支付to send a cheque for payment QiCia#_  
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寄款人a remitter >AEp\*  
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收款人a remittee YPK@BmAdE  
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国外汇票foreign Bill H_xHoCLI  
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国内汇票inland Bill >+O0W)g{o  
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跟单汇票documentary bill AD;m[u7  
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空头汇票accommodation bill v
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原始汇票original bill tI^91I  
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改写||换新票据renewed bill >~g-  
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即期汇票sight bill||bill on demand 5;`Ot2  
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…days after date||…days after date…日后付款 /#9 P0@Y  
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…months after date||…months after date…月后付款 B9(w^l$kZ|  
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见票后…日付款…days after sight||…days sight UVDMYA0  
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见票后…月付款…months after sight||…months sight <gPM/4$G  
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同组票据set of bills S6bW r0XR  
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单张汇票sola of exchange||sole of exchange e;v7!X  
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远期汇票usance bill||bill at usance E2|M#Y  
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长期汇票long bill {~&]  
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短期汇票short bill S))B^).0-  
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逾期汇票overdue bill J"#6m&R_q  
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宽限日期days of grace w#2apaz  
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电汇telegraphic transfer （T.T） Ju5Dd\  
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邮汇postal order||postal note （Am.）||post office order||money order '`tFZfT  
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本票promissory note （P/N） CUB;0J(  
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押汇负责书||押汇保证书letter of hypothecation u;%~P 9O  
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副保||抵押品||付属担保物collateral security H.hKh  
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担保书trust receipt||letter of indemnity lB_4jc  
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承兑||认付acceptance @WXRZEz  
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单张承兑general acceptance +U'n|>t9  
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有条件承兑qualified acceptance eVj 8u  
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附条件认付conditional acceptance dr8Q>(ZY  
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部分认付partial acceptance   |Eu#mN