[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。   zO\_^A|8H  
会计报表statement of account (^FMm1@T  
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往来帐目account current NR(rr.  
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现在往来帐||存款额current accout guY P|  
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销货帐account sales K/C}  
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共同计算帐项joint account @q<h.#9  
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未决帐项outstanding account KYB3n85 1  
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贷方帐项credit account||creditor account XS@iu,uO  
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借方帐项debit account||debtor account `_Iyr3HAf  
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应付帐||应付未付帐account payable hOLlZP+  
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应收帐||应收未收帐account receivable ^8oN~HLZ  
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新交易||新帐new account gf9,/m  
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未决帐||老帐old account fvTp9T\f3  
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现金帐cash account /8_x]Es/  
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流水帐running account 2V9"{F?  
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暂记帐||未定帐suspense account \3U.;}0_X  
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过期帐||延滞帐overdue account||pastdue account +@Kq  
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杂项帐户sundry account `$;%%/tx  
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详细帐单||明细表detail account A:sP%c;  
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呆帐bad account c_ 1.  
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会计项目title of account L|2WTyMU  
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会计薄||帐薄account-book h5H#xoCXp  
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营业报告书||损益计算表account of budiness||business report [ 3SbWwg  
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借贷细帐||交验帐account rendered %Zu+=IZ  
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明细帐account stated 6$$ku  
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与…银行开立一户头to open an account with ud,_^Ul  
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与…银行建立交易to keep account with L)Ru]X`  
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继续记帐to keep account uQg&A`4  
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与…有交易to have an account with ji|tc9#6  
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作成会计帐||有往来帐项to make out an account with j%s:d(H`  
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清算||清理债务to make up an account , 8F(R%v  
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清洁帐目||与…停止交易to close ones account with Tj*Vk $}0  
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结帐to close an account pO_L,~<  
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清理未付款to ask an account||to demand an account ]p2M!N,?  
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结清差额to balance the account with 2oFHP_HVfu  
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清算to settle an account||to liquidate an account||to square an account `by\@xQ)  
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审查帐目||监查帐目to audit an account sh%snLw  
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检查帐目to examine an account m:7$"oq|  
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转入A的帐户to charge the amount to As account o4"7i 9+g  
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以计帐方式付款to pay on account M6P`~emX2  
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代理某人||为某人on ones account||on account of one (hn@+hc  
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为自己计算||独立帐目on ones own account ;r_YEPlZ  
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由某人收益并负风险on ones account and risk||for ones account and risk <I{)p;u1  
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由某人负担for ones account||for account of one m\88Etl@  
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按某人指示||列入某人帐户by order and for account of one `H5n_km  
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列入5月份帐目for May account *.UM[Wo  
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编入某中帐项下to pass to the account of||to place to the account of s 9,?"\0Zm  
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寄出清算书to send in an account||to send in render an account meHAa`  
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支票薄cheque book MZGN,[~)6  
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支票陈票人cheque drawer 7(m4,l+(  
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持票人cheque holder Kf<-PA  
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不记名支票cheque to bearer||bearer cheque :"9 :J  
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记名支票||认人支票cheque to order !@9Vq6  
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到期支票antedated cheque / vI sX3v  
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未到期支票postdated cheque nYJ)M AG@  
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保付支票certified cheque T6[];|%W  
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未获兑现支票，退票returned cheque =v-BzF15  
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横线支票crossed cheque f>k<
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普通横线general crossing =B9Ama   
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特别横线special crossing 8_8r{a<xW  
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空白支票blank cheque (H/JB\~r  
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失效支票，过期支票stale cheque Y4cIYUSc  
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普通支票open cheque (Zi(6 T\z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !+tz<9BBY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hGmJG,H  
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支票换现金||兑现to cash a cheque gqR?hZD  
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清理票款to clear a cheque >Q&E4jC  
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保证兑现to certify a cheque qMT7g LB'1  
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填写支票数额to fill up a cheque C%8nr8po  
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支票上划线to cross a cheque MQc|j'vEY  
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开发支票to make out a cheque ['%]tWT9  
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签发支票，开立支票to draw a cheque||to issue a cheque Dohq@+] O  
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透支支票to overdraw a cheque 90OSe{  
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背书支票to endorse a cheque l \~w(8g<A  
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请付票款||清付票款to pay a cheque||to honour a cheque +*"u(7AV  
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支票退票to dishonour a cheque {qO[93yg)/  
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拒付支票to refuse a cheque ^Glmg}>q  
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拒付支票to stop payment of a cheque ;Awt:jF  
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提示要求付款to present for payment  ^2-2Jz@  
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见票即付持票人payable to bearer X
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支付指定人payable to order aewVq@ngq!  
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已过期||无效out of date||stale _U}pdzX?  
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请给出票人R/D||refer to drawer )}QtK+Rq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds jWHv9XtW  
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文字与数字不一致words and figures differ ykFm$ 0m+I  
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支票 %j3XoRex><  
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时间已过account closed W&E?#=*X  
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更改处应加盖印章alterations require initials DIrQ
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时间已过effects not cleared #-T xhwYs  
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停止付款payment stopped %UGXgYDz  
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支票毁损cheque mutilated ~kHWh8\b:  
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汇款||寄钱to remit||to send money lX g .`  
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寄票供取款||支票支付to send a cheque for payment k*xMe-  
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寄款人a remitter _]oNbcbt(  
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收款人a remittee |aD8  
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国外汇票foreign Bill m$XMq  
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国内汇票inland Bill (U`<r-n\n  
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跟单汇票documentary bill NeI#gJ1A  
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空头汇票accommodation bill ^*g= 65!1  
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原始汇票original bill K=K]R01/o  
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改写||换新票据renewed bill 0bz':M#k &  
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即期汇票sight bill||bill on demand RKb{QAK!v  
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…days after date||…days after date…日后付款 >1*Dg?/=S  
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…months after date||…months after date…月后付款 nvInq2T
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见票后…日付款…days after sight||…days sight hd>_K*oH  
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见票后…月付款…months after sight||…months sight a/Ik^:>m  
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同组票据set of bills ?mbI6fYv  
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单张汇票sola of exchange||sole of exchange "ivSpec.V  
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远期汇票usance bill||bill at usance Z}`A'#!  
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长期汇票long bill fq(3uE]nC  
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短期汇票short bill *@E&O^%cO  
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逾期汇票overdue bill >jRH<|Az  
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宽限日期days of grace JPM W|JT  
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电汇telegraphic transfer （T.T） YPmgR]=6  
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邮汇postal order||postal note （Am.）||post office order||money order _xdFQ  
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本票promissory note （P/N） ~PA6e+gmL  
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押汇负责书||押汇保证书letter of hypothecation r!)jxIL\  
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副保||抵押品||付属担保物collateral security 3.V-r59  
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担保书trust receipt||letter of indemnity q:3HU<  
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承兑||认付acceptance ]oE:p  
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单张承兑general acceptance [8rl{~9E  
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有条件承兑qualified acceptance $LJCup,1"  
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附条件认付conditional acceptance Pskg68W  
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部分认付partial acceptance   lPOcX'3\