[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。   oTEL?hw5  
会计报表statement of account _mj,u64  
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往来帐目account current N+9VYH"*  
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现在往来帐||存款额current accout o$wEEz*4  
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销货帐account sales y|jl[pyg)  
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共同计算帐项joint account 4`lLf  
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未决帐项outstanding account kC:uG0sW  
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贷方帐项credit account||creditor account k 9_`(nx  
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借方帐项debit account||debtor account ; 8_{e3s  
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应付帐||应付未付帐account payable q?Cnav`DY  
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应收帐||应收未收帐account receivable x/%aM1"X^  
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新交易||新帐new account XP`Nf)3{Yd  
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未决帐||老帐old account T*I{W W  
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现金帐cash account M "ui0 ac  
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流水帐running account Zj_b>O-V  
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暂记帐||未定帐suspense account &`h{iK7  
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过期帐||延滞帐overdue account||pastdue account <:_wbVn-  
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杂项帐户sundry account |Yx~;q:  
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详细帐单||明细表detail account XWnVgY s  
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呆帐bad account  JR'  
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会计项目title of account w?3p';C  
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会计薄||帐薄account-book IO wj>t  
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营业报告书||损益计算表account of budiness||business report 2uzW+D6J  
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借贷细帐||交验帐account rendered vGvf<ra;H  
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明细帐account stated ( )2I#  
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与…银行开立一户头to open an account with C7XxFh  
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与…银行建立交易to keep account with H=@}=aPf  
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继续记帐to keep account VQ"hUX8  
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与…有交易to have an account with \"qY"V  
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作成会计帐||有往来帐项to make out an account with nx@=>E+a  
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清算||清理债务to make up an account g
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清洁帐目||与…停止交易to close ones account with .nB0 h  
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结帐to close an account _|iSF2f,X  
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清理未付款to ask an account||to demand an account C.~,qmOP  
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结清差额to balance the account with U(a#@K!H  
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清算to settle an account||to liquidate an account||to square an account mN~ci 0  
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审查帐目||监查帐目to audit an account 11TL~xFh  
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检查帐目to examine an account Y?S!8-z  
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转入A的帐户to charge the amount to As account LwrUQ)  
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以计帐方式付款to pay on account G.rrv  
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代理某人||为某人on ones account||on account of one \!>3SKs(e  
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为自己计算||独立帐目on ones own account /h+8A',  
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由某人收益并负风险on ones account and risk||for ones account and risk Q?e*4ba  
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由某人负担for ones account||for account of one HIQ_%L4]  
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按某人指示||列入某人帐户by order and for account of one eb.O#Y  
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列入5月份帐目for May account )\_:{c  
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编入某中帐项下to pass to the account of||to place to the account of e}C if2#d~  
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寄出清算书to send in an account||to send in render an account /`f^Y>4gD  
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支票薄cheque book 3 DDML,  
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支票陈票人cheque drawer :z4)5= 6M  
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持票人cheque holder v5By:z  
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不记名支票cheque to bearer||bearer cheque My<snmr2d  
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记名支票||认人支票cheque to order cc#gEm)3C  
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到期支票antedated cheque 2Tfz=7h$  
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未到期支票postdated cheque Gs9:6  
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保付支票certified cheque !OBEM1~ 1  
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未获兑现支票，退票returned cheque )+}]+xRWGj  
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横线支票crossed cheque s0DGC  
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普通横线general crossing iTag+G4*  
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特别横线special crossing 3 |hHR  
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空白支票blank cheque J]&y$?C  
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失效支票，过期支票stale cheque %,D<O,N  
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普通支票open cheque u>TZt]h8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Bx/L<J@  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =$nB/K,8AX  
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支票换现金||兑现to cash a cheque &|!7Z4N  
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清理票款to clear a cheque 9A,^c;  
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保证兑现to certify a cheque 'UMXq~RMe  
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填写支票数额to fill up a cheque `67[O4$<  
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支票上划线to cross a cheque )l!3(  
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开发支票to make out a cheque 4H|(c[K;  
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签发支票，开立支票to draw a cheque||to issue a cheque Pv<24:ao  
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透支支票to overdraw a cheque 2D:fJ~|-[  
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背书支票to endorse a cheque TOoQZTI  
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请付票款||清付票款to pay a cheque||to honour a cheque bk)g;+@  
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支票退票to dishonour a cheque 2KQo y;  
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拒付支票to refuse a cheque WyZL9K{?  
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拒付支票to stop payment of a cheque b
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提示要求付款to present for payment a&k_=/X&  
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见票即付持票人payable to bearer !o>H1#2l  
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支付指定人payable to order o
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已过期||无效out of date||stale /RyR>G!  
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请给出票人R/D||refer to drawer Dk='+\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zz^F k&  
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文字与数字不一致words and figures differ 4Td{;Y="yF  
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支票 siTX_`0  
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时间已过account closed o0ZM[0@j  
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更改处应加盖印章alterations require initials #UtFD^h  
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时间已过effects not cleared &vovA} F  
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停止付款payment stopped xvNo(>  
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支票毁损cheque mutilated SI_iI71  
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汇款||寄钱to remit||to send money K\^ 0_F K  
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寄票供取款||支票支付to send a cheque for payment  T<-=nX  
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寄款人a remitter NA$zd(  
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收款人a remittee K1?Gmue#I  
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国外汇票foreign Bill ._z'g_c(  
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国内汇票inland Bill 3ew8m}A{O  
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跟单汇票documentary bill 'z=
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空头汇票accommodation bill wyxGe<1  
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原始汇票original bill qIwV q!=  
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改写||换新票据renewed bill Z<b"`ty.  
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即期汇票sight bill||bill on demand r!N]$lB  
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…days after date||…days after date…日后付款 -qV{WZHp  
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…months after date||…months after date…月后付款 GgFi9F
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见票后…日付款…days after sight||…days sight K7vw3UwGN  
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见票后…月付款…months after sight||…months sight q$ghLGz  
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同组票据set of bills `kBnSio~  
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单张汇票sola of exchange||sole of exchange *8g<R  
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远期汇票usance bill||bill at usance %EbiMo ]3B  
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长期汇票long bill .5tg4%l  
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短期汇票short bill !r &Bn6*  
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逾期汇票overdue bill o$bUY7_  
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宽限日期days of grace bcJ@-i0V  
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电汇telegraphic transfer （T.T） WVL#s?=g  
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邮汇postal order||postal note （Am.）||post office order||money order :k"rhI  
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本票promissory note （P/N） ?eWJa  
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押汇负责书||押汇保证书letter of hypothecation _nX%#/{  
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副保||抵押品||付属担保物collateral security "a(1s},  
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担保书trust receipt||letter of indemnity KS! iL=i  
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承兑||认付acceptance rt.[,m  
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单张承兑general acceptance @&:VKpu\  
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有条件承兑qualified acceptance zlMlMyG4  
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附条件认付conditional acceptance 00qZw?%K  
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部分认付partial acceptance   |UZOAGiBg