[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。   a3 wUB  
会计报表statement of account PdJtJqA8h\  
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往来帐目account current nJ.pPzH2g  
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现在往来帐||存款额current accout AV AF!Z  
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销货帐account sales L.lmbxn  
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共同计算帐项joint account .Nr}V.?57  
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未决帐项outstanding account ^]^Y~$u  
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贷方帐项credit account||creditor account <6U{I '  
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借方帐项debit account||debtor account Ps7(4%  
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应付帐||应付未付帐account payable X !NH?0)  
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应收帐||应收未收帐account receivable jwyJ=W-  
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新交易||新帐new account 0FsGqFt  
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未决帐||老帐old account 1\{0
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现金帐cash account ypwVzCUG  
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流水帐running account G<9MbMG  
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暂记帐||未定帐suspense account fOm=#:O  
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过期帐||延滞帐overdue account||pastdue account M/:kh,3  
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杂项帐户sundry account <tMiI)0%  
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详细帐单||明细表detail account IX']s;b  
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呆帐bad account lE`hC#m  
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会计项目title of account NjMbQM4  
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会计薄||帐薄account-book :@KWp{ D7  
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营业报告书||损益计算表account of budiness||business report dMCV !$  
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借贷细帐||交验帐account rendered 4gG&u33RrE  
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明细帐account stated _=3H!b =  
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与…银行开立一户头to open an account with h2`W~g_
 
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与…银行建立交易to keep account with U O YM  
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继续记帐to keep account R{NmWj['Mg  
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与…有交易to have an account with 8iB1a6TlL  
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作成会计帐||有往来帐项to make out an account with 9IIQon  
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清算||清理债务to make up an account $2A%y14  
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清洁帐目||与…停止交易to close ones account with Wo&MHM
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结帐to close an account y&-wb'==p  
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清理未付款to ask an account||to demand an account ]sE~gro  
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结清差额to balance the account with =>-:o:Cu{  
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清算to settle an account||to liquidate an account||to square an account K{B[(](  
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审查帐目||监查帐目to audit an account GM%%7^uE  
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检查帐目to examine an account 4`)`%R$  
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转入A的帐户to charge the amount to As account >KH.~Jfy  
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以计帐方式付款to pay on account >0~|iRySi  
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代理某人||为某人on ones account||on account of one @G+Hrd6  
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为自己计算||独立帐目on ones own account N`1:U 4}  
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由某人收益并负风险on ones account and risk||for ones account and risk D+lzISp~e  
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由某人负担for ones account||for account of one Gl}[1<~o  
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按某人指示||列入某人帐户by order and for account of one j9)P3=s  
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列入5月份帐目for May account _TfG-Ae  
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编入某中帐项下to pass to the account of||to place to the account of j&,,~ AZm  
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寄出清算书to send in an account||to send in render an account =cI -<0QSn  
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支票薄cheque book A:PQIcR;V  
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支票陈票人cheque drawer EvSo|}JA[  
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持票人cheque holder ^kJ(bBY  
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不记名支票cheque to bearer||bearer cheque qPqpRi  
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记名支票||认人支票cheque to order ,{==f7|w  
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到期支票antedated cheque jo-jPYH T  
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未到期支票postdated cheque ]."
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保付支票certified cheque }dcXuX4{r  
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未获兑现支票，退票returned cheque 7Nx5n
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横线支票crossed cheque r:pS[f|4\  
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普通横线general crossing %c+`8 wj  
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特别横线special crossing |,!]]YO.V  
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空白支票blank cheque {Yq"%n'0  
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失效支票，过期支票stale cheque G bW1Lq&"  
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普通支票open cheque R"@J*\;$T  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount p@B/S(Xi  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {jyI7r#X  
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支票换现金||兑现to cash a cheque &8=wkG%  
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清理票款to clear a cheque +Cs[
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保证兑现to certify a cheque kSL7WQe?j  
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填写支票数额to fill up a cheque g5",jTn#  
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支票上划线to cross a cheque " a&|{bv  
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开发支票to make out a cheque t(~V:+W9  
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签发支票，开立支票to draw a cheque||to issue a cheque cj[a^ ZH  
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透支支票to overdraw a cheque X  jPPgI  
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背书支票to endorse a cheque x]6-r`O7r  
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请付票款||清付票款to pay a cheque||to honour a cheque @PQ% xcOC7  
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支票退票to dishonour a cheque @~=*W5  
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拒付支票to refuse a cheque 'V
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拒付支票to stop payment of a cheque 7I$~E  
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提示要求付款to present for payment \4`:~c  
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见票即付持票人payable to bearer i-jrF6&  
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支付指定人payable to order
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已过期||无效out of date||stale Ueb&<tS  
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请给出票人R/D||refer to drawer -u$U~?|`  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds si,)!%b  
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文字与数字不一致words and figures differ _2a)b(<tF  
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支票 H[Q3M~_E  
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时间已过account closed nZX`y -AZ  
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更改处应加盖印章alterations require initials ,@]*Xgt=  
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时间已过effects not cleared ]^0mh["  
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停止付款payment stopped 6ltV}Wt-  
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支票毁损cheque mutilated M%#F"^8v  
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汇款||寄钱to remit||to send money 'x,6t66*"l  
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寄票供取款||支票支付to send a cheque for payment i
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寄款人a remitter zmhAeblA  
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收款人a remittee z
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国外汇票foreign Bill Gce[RB:  
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国内汇票inland Bill r2\}_pIj  
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跟单汇票documentary bill Xdh@ ^`  
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空头汇票accommodation bill "iJAM`Hi  
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原始汇票original bill 69 J4p=c,  
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改写||换新票据renewed bill Gh}* <X;N  
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即期汇票sight bill||bill on demand w+{{4<+cd  
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…days after date||…days after date…日后付款 nv3TxG  
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…months after date||…months after date…月后付款 a YY1*^  
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见票后…日付款…days after sight||…days sight o3`0x9{  
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见票后…月付款…months after sight||…months sight 7'5/T]Z  
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同组票据set of bills "WqM<kLa  
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单张汇票sola of exchange||sole of exchange xRF_'|e  
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远期汇票usance bill||bill at usance 7>gW2m  
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长期汇票long bill %Ip=3($Ku[  
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短期汇票short bill iz-O~T/^  
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逾期汇票overdue bill S1!_ IK$m  
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宽限日期days of grace }Z
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电汇telegraphic transfer （T.T） dRTpG
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邮汇postal order||postal note （Am.）||post office order||money order <zu)=W'R]  
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本票promissory note （P/N） Rh7=,=u  
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押汇负责书||押汇保证书letter of hypothecation m$$98N  
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副保||抵押品||付属担保物collateral security +'I8COoiv%  
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担保书trust receipt||letter of indemnity @aGS~^Uh  
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承兑||认付acceptance ZZ6F0FLXJ  
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单张承兑general acceptance %K]nX#.B&  
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有条件承兑qualified acceptance oDas~0<oh  
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附条件认付conditional acceptance
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部分认付partial acceptance   `P4qEsZE>`