[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。   ox ;  
会计报表statement of account bb d.  
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往来帐目account current )IJQeC  
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现在往来帐||存款额current accout ~gu3g^<0v  
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销货帐account sales $t/x;<.H  
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共同计算帐项joint account l|hUw  
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未决帐项outstanding account u~)`&1{%  
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贷方帐项credit account||creditor account C^)
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借方帐项debit account||debtor account "4%"&2L  
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应付帐||应付未付帐account payable DvM5 k  
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应收帐||应收未收帐account receivable d`1I".y  
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新交易||新帐new account +S))3 5N[  
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未决帐||老帐old account "}Me}S<  
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现金帐cash account B&N/$=5m  
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流水帐running account M?/jkc.8H  
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暂记帐||未定帐suspense account } za[E>z  
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过期帐||延滞帐overdue account||pastdue account .IJ_jt-^d  
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杂项帐户sundry account cJgBI(S5  
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详细帐单||明细表detail account cVwbg[W]  
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呆帐bad account zX#%{#9  
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会计项目title of account E\
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会计薄||帐薄account-book ip~$X 2  
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营业报告书||损益计算表account of budiness||business report 3Oa*%kP+  
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借贷细帐||交验帐account rendered 1T)Zh+?)}  
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明细帐account stated R4Rb73o  
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与…银行建立交易to keep account with )~jqW=d 2  
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继续记帐to keep account a,7&"  
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与…有交易to have an account with htP|3B  
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作成会计帐||有往来帐项to make out an account with Q)af|GW$  
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清算||清理债务to make up an account F^!mI7Z|(2  
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清洁帐目||与…停止交易to close ones account with c<+;4z  
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结帐to close an account &@3m-Z  
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清理未付款to ask an account||to demand an account l0tYG[  
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结清差额to balance the account with 6ri\>QrF  
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清算to settle an account||to liquidate an account||to square an account TJ6#P<M  
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审查帐目||监查帐目to audit an account |d
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检查帐目to examine an account y,+[$u7h  
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转入A的帐户to charge the amount to As account Ua*&_~7kJ  
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以计帐方式付款to pay on account Uz8hANN0_  
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代理某人||为某人on ones account||on account of one iRmQ5ezk  
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为自己计算||独立帐目on ones own account F}ukZ DB  
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由某人收益并负风险on ones account and risk||for ones account and risk F!KV\?eM$  
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由某人负担for ones account||for account of one DOm-)zl{|x  
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按某人指示||列入某人帐户by order and for account of one !eD+GDgE]  
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列入5月份帐目for May account %]Cjhs"v  
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account , Fytk34  
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支票薄cheque book VbxAd 2')  
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支票陈票人cheque drawer Hql
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持票人cheque holder SgSk!lj  
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不记名支票cheque to bearer||bearer cheque TU%"jb5  
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记名支票||认人支票cheque to order k&DGJ5m$.  
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到期支票antedated cheque a @SUi~+3  
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未到期支票postdated cheque "#XtDpGk  
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保付支票certified cheque ;tN4
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未获兑现支票，退票returned cheque Sf5]=F-w  
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横线支票crossed cheque r9;`  
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普通横线general crossing afy
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特别横线special crossing ,]U[W  
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空白支票blank cheque YME[%c2x  
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失效支票，过期支票stale cheque mLULd}g/o  
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普通支票open cheque q'2`0MRa  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RCCv>o  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges y,^";7U  
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支票换现金||兑现to cash a cheque (>mi!:  
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清理票款to clear a cheque @$EjD3Z-  
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保证兑现to certify a cheque FQ0KUb}0  
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填写支票数额to fill up a cheque :b<
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支票上划线to cross a cheque Q%I#{+OT  
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开发支票to make out a cheque A3z/Bz4]:#  
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签发支票，开立支票to draw a cheque||to issue a cheque =w?M_[&K)  
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透支支票to overdraw a cheque is9}ePC7Xu  
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背书支票to endorse a cheque tp%|AD"  
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请付票款||清付票款to pay a cheque||to honour a cheque i3D<`\;r  
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支票退票to dishonour a cheque L{Q4=p,A  
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拒付支票to refuse a cheque "\4]X"3<+  
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拒付支票to stop payment of a cheque u\M4`p!g=  
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提示要求付款to present for payment UHr{  
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见票即付持票人payable to bearer -T2~W!  
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支付指定人payable to order ylkpYd  
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已过期||无效out of date||stale 4,j4E@?pG9  
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请给出票人R/D||refer to drawer V/`#B$6  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '&RZ3@}+  
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文字与数字不一致words and figures differ :|?~B%-p[  
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支票 2
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时间已过account closed CbnR<W-j  
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更改处应加盖印章alterations require initials }W- K  
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时间已过effects not cleared 6$W-?  
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停止付款payment stopped Q{%HW4lg  
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支票毁损cheque mutilated OwNAN  
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汇款||寄钱to remit||to send money _DNkdS [[  
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寄票供取款||支票支付to send a cheque for payment ^U0apI  
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寄款人a remitter uf{SxEa  
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收款人a remittee D6C-x  
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国外汇票foreign Bill !nP8ys B  
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国内汇票inland Bill w]]x[D]L  
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跟单汇票documentary bill Q%gY.n{=  
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空头汇票accommodation bill 4fU5RB7%  
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原始汇票original bill -r6(=A  
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改写||换新票据renewed bill IdQw Lt  
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即期汇票sight bill||bill on demand [nhLhl4S  
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…days after date||…days after date…日后付款 nvUkbmZG#  
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…months after date||…months after date…月后付款 YA8yMh*4D?  
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见票后…日付款…days after sight||…days sight HzO0K=Z=R0  
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见票后…月付款…months after sight||…months sight o^.s!C% j  
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同组票据set of bills H$($l< G9C  
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单张汇票sola of exchange||sole of exchange |[n|=ORI'  
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远期汇票usance bill||bill at usance fxf GJNR  
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长期汇票long bill YM4U.! 4o  
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短期汇票short bill uJAB)ti2I  
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逾期汇票overdue bill @+Anv ~B.  
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宽限日期days of grace !C)>  
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电汇telegraphic transfer （T.T） [7t0[U~3?  
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邮汇postal order||postal note （Am.）||post office order||money order oz5lt4  
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本票promissory note （P/N） 1oVDOo  
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押汇负责书||押汇保证书letter of hypothecation -T="Ml&  
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副保||抵押品||付属担保物collateral security TbUkqABm  
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担保书trust receipt||letter of indemnity |r*1.V(  
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承兑||认付acceptance IaZAP  
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单张承兑general acceptance Hrc
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有条件承兑qualified acceptance lu(Omds+  
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附条件认付conditional acceptance M)It(K8R  
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部分认付partial acceptance   RB 0j!H: