[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。   0H.bRk/P+  
会计报表statement of account *?C8,;=2r  
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往来帐目account current ]N0 B.e~D  
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现在往来帐||存款额current accout l Le& q  
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销货帐account sales Wd(|w8J{a  
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共同计算帐项joint account Y*Ay=@z=y  
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未决帐项outstanding account |0>rojMq  
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贷方帐项credit account||creditor account W>Pcj EI  
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借方帐项debit account||debtor account `('Up?  
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应付帐||应付未付帐account payable 4AvIU!0w  
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应收帐||应收未收帐account receivable +!`$(  
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新交易||新帐new account =z<sx2#*  
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未决帐||老帐old account tBwPB#:W  
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现金帐cash account ~"wnlG-:  
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流水帐running account K&dc< 4DC  
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暂记帐||未定帐suspense account v] Xy^7?  
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过期帐||延滞帐overdue account||pastdue account f_hG2Sk  
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杂项帐户sundry account eD^(*a>(  
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详细帐单||明细表detail account xFp9H'j{  
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呆帐bad account S|IDFDn  
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会计项目title of account 2Myz[)<P_  
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会计薄||帐薄account-book 0=OvVU;P  
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营业报告书||损益计算表account of budiness||business report )L,Nh~  
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借贷细帐||交验帐account rendered ZQ#AEVI,  
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明细帐account stated ;,u7)  
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与…银行开立一户头to open an account with >9Y0
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与…银行建立交易to keep account with yfe4}0}  
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继续记帐to keep account ')E 4N+h/  
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与…有交易to have an account with !f8]gTzN  
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作成会计帐||有往来帐项to make out an account with 4p`z%U~=u  
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清算||清理债务to make up an account 3#c 0p790  
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清洁帐目||与…停止交易to close ones account with |f"1I4Kg  
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结帐to close an account T9Pu V  
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清理未付款to ask an account||to demand an account je~gk6}Y  
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结清差额to balance the account with QU^?a~r  
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清算to settle an account||to liquidate an account||to square an account MG0d&[  
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审查帐目||监查帐目to audit an account wE09
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检查帐目to examine an account \"hP*DJ"  
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转入A的帐户to charge the amount to As account ^Dw18gqr=@  
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以计帐方式付款to pay on account Hqm1[G)  
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代理某人||为某人on ones account||on account of one F6 c1YI[  
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为自己计算||独立帐目on ones own account 2 *@.hBi  
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由某人收益并负风险on ones account and risk||for ones account and risk uNRT@@oCq  
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由某人负担for ones account||for account of one 66shr  
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按某人指示||列入某人帐户by order and for account of one r:uW(<EP^  
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列入5月份帐目for May account 4Z<  
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编入某中帐项下to pass to the account of||to place to the account of ;Q} H'Wg,  
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寄出清算书to send in an account||to send in render an account =)Q0=!%-  
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支票薄cheque book Kp_^ 2V?  
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支票陈票人cheque drawer E
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持票人cheque holder jB-)/8.qk  
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不记名支票cheque to bearer||bearer cheque {l-V  
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记名支票||认人支票cheque to order E[RLBO[*n  
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到期支票antedated cheque K2GcU_*t  
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未到期支票postdated cheque X519} l3  
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保付支票certified cheque s *B-|  
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未获兑现支票，退票returned cheque %J
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横线支票crossed cheque ;#$zHR  
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普通横线general crossing !I? J^0T  
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特别横线special crossing E5%ae (M^  
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空白支票blank cheque }<wj~f([  
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失效支票，过期支票stale cheque i`g>Y5  

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普通支票open cheque f-\l<o(  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r[$Qtj Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges  \~  
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支票换现金||兑现to cash a cheque is}Fy>9i  
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清理票款to clear a cheque 1F5F2OT$8  
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保证兑现to certify a cheque 7$G
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填写支票数额to fill up a cheque !*%3um  
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支票上划线to cross a cheque V!KtF  
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开发支票to make out a cheque nbpN+a%  
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签发支票，开立支票to draw a cheque||to issue a cheque dl{3fldb  
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透支支票to overdraw a cheque 0/KNXz  
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背书支票to endorse a cheque 1<R \V  
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请付票款||清付票款to pay a cheque||to honour a cheque M(3E b;`  
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支票退票to dishonour a cheque 'ZDa*9nkF  
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拒付支票to refuse a cheque A`r&"i OKA  
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拒付支票to stop payment of a cheque cL WM]\Y  
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提示要求付款to present for payment =q"3a9pb7  
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见票即付持票人payable to bearer Y.C*|p#  
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支付指定人payable to order ,,iQG' *  
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已过期||无效out of date||stale $ `ho+  
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请给出票人R/D||refer to drawer "
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [lJ[kr*7  
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文字与数字不一致words and figures differ f
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支票 ](ninSX1w  
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时间已过account closed {{\ce;hN  
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更改处应加盖印章alterations require initials ziiwxx_  
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时间已过effects not cleared {]^O:i "  
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停止付款payment stopped 5pfYEofK[  
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支票毁损cheque mutilated tlQC6Fb#  
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汇款||寄钱to remit||to send money cG{L jt  
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寄票供取款||支票支付to send a cheque for payment T.ML$"f  
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寄款人a remitter r^1+cwy/7P  
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收款人a remittee ok{!+VCB5  
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国外汇票foreign Bill [9o4hw  
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国内汇票inland Bill 2VoK r)  
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跟单汇票documentary bill Bd~1P
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空头汇票accommodation bill 5Qh ?>n>*  
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原始汇票original bill {d<;BLA  
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改写||换新票据renewed bill nNt1C  
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即期汇票sight bill||bill on demand Y>+y(ck  
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…days after date||…days after date…日后付款 o*rQP!8,oy  
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…months after date||…months after date…月后付款 ^Yj xeNY  
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见票后…日付款…days after sight||…days sight Z|"p*5O,  
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见票后…月付款…months after sight||…months sight &0zT I?c  
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同组票据set of bills 9o*,P,j'}  
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单张汇票sola of exchange||sole of exchange @f]{>OS  
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远期汇票usance bill||bill at usance ,<BbpIQ2o  
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长期汇票long bill #jA[9gWI  
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短期汇票short bill >{\7&}gz  
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逾期汇票overdue bill !aO` AC=5u  
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宽限日期days of grace sBrI}[oyx  
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电汇telegraphic transfer （T.T） a:QDBS2Llv  
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邮汇postal order||postal note （Am.）||post office order||money order p+)YTzzc  
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本票promissory note （P/N） Aq
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押汇负责书||押汇保证书letter of hypothecation u\eEh*<7q  

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副保||抵押品||付属担保物collateral security M(/r%-D  
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担保书trust receipt||letter of indemnity -[-wkC8a  
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承兑||认付acceptance Yk=PS[f  
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单张承兑general acceptance P#AW\ d^"B  
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有条件承兑qualified acceptance i-6Z"b{  
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附条件认付conditional acceptance #'y#"cmQ.  
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部分认付partial acceptance   EKO[!,