[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。   #0`"gR#+  
会计报表statement of account WP]<\_r2  
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往来帐目account current a|nlmH"l  
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现在往来帐||存款额current accout CzvlZDo  
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销货帐account sales ?>%u[g   
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共同计算帐项joint account K&)a3Z=(.  
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未决帐项outstanding account LpmspIPvf  
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贷方帐项credit account||creditor account nZ bg  
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借方帐项debit account||debtor account zr[~wM  
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应付帐||应付未付帐account payable %ly;2HIk  

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应收帐||应收未收帐account receivable # #s!-.T  
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新交易||新帐new account 'I<j`)4`d  
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未决帐||老帐old account &(rd{j/ *  
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现金帐cash account =#V11j  
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流水帐running account vJCL m/}*  
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暂记帐||未定帐suspense account V")Q4h{  
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过期帐||延滞帐overdue account||pastdue account  \1MDCP9:  
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杂项帐户sundry account +|H'Ij$  
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详细帐单||明细表detail account *]eZ Y  
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呆帐bad account bn`zI~WS  
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会计项目title of account @j (jOe  
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会计薄||帐薄account-book B1M/5cr.  
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营业报告书||损益计算表account of budiness||business report 8<kme"%s  
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借贷细帐||交验帐account rendered cP1jw%3P  
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明细帐account stated K_5&_P1  
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与…银行开立一户头to open an account with )^\='(s  
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与…银行建立交易to keep account with #H
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继续记帐to keep account z6lz*%Yi  
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与…有交易to have an account with \V>%yl{8  
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作成会计帐||有往来帐项to make out an account with .m?~TOR  
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清算||清理债务to make up an account f~F ehN7  
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清洁帐目||与…停止交易to close ones account with M0SH-0T;Z  
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结帐to close an account ,)$KS*f"*z  
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清理未付款to ask an account||to demand an account X`n0b<  
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结清差额to balance the account with 51 0XDl~b  
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清算to settle an account||to liquidate an account||to square an account NNwd;AC  
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审查帐目||监查帐目to audit an account }t2pIkF;  
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检查帐目to examine an account 0@K:Tq-mF  
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转入A的帐户to charge the amount to As account (oitC
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以计帐方式付款to pay on account 1m`tqlFU9  
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代理某人||为某人on ones account||on account of one a\69,%!:  
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为自己计算||独立帐目on ones own account Ui|a}`c  
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由某人收益并负风险on ones account and risk||for ones account and risk 9LEilmPs  
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由某人负担for ones account||for account of one {,f!'i&b@  
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按某人指示||列入某人帐户by order and for account of one k<'vP{  
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列入5月份帐目for May account rZ.a>'T4  
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编入某中帐项下to pass to the account of||to place to the account of R'9@A\7#  
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寄出清算书to send in an account||to send in render an account '!fFI1s  
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支票薄cheque book $uUb$8Bu  
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支票陈票人cheque drawer
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持票人cheque holder xV,4U/T  
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不记名支票cheque to bearer||bearer cheque I[g?Ju >  
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记名支票||认人支票cheque to order 0r0\b*r  
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到期支票antedated cheque . QQ?w  
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未到期支票postdated cheque +Mk*{A t  
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保付支票certified cheque *`+<x  
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未获兑现支票，退票returned cheque a%Z4_ToLZ  
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横线支票crossed cheque N+\oFbE  
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普通横线general crossing ]5} -y3  
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特别横线special crossing 5T$
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空白支票blank cheque DO7-=74=  
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失效支票，过期支票stale cheque z>cIiprX  
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普通支票open cheque W<\kf4Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount A#v|@sul  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [3t0M5x w  
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支票换现金||兑现to cash a cheque bH'S.RWp=  
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清理票款to clear a cheque P7's8K
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保证兑现to certify a cheque 7)B&(2D&  
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填写支票数额to fill up a cheque WHp97S'd  
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支票上划线to cross a cheque 9GO}&7   
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开发支票to make out a cheque 7e1 dEgn  
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签发支票，开立支票to draw a cheque||to issue a cheque St6aYK  
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透支支票to overdraw a cheque {1jpLdCbV^  
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背书支票to endorse a cheque Ski G2n]  
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请付票款||清付票款to pay a cheque||to honour a cheque VKy5=2&  
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支票退票to dishonour a cheque cA<<&C  
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拒付支票to refuse a cheque 0E-pA3M6  
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拒付支票to stop payment of a cheque UgR:qjI  
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提示要求付款to present for payment vs+QbI6>-  
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见票即付持票人payable to bearer Rv<L#!; t  
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支付指定人payable to order wX0l?xdI  
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已过期||无效out of date||stale Q4?EZ_O  
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请给出票人R/D||refer to drawer Jt]&;0zn2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n(>C'<otj  
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文字与数字不一致words and figures differ >F[GVmC  
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支票 Q du$Os  
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时间已过account closed ]
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更改处应加盖印章alterations require initials !n<o)DsZR  
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时间已过effects not cleared dJ i|D  
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停止付款payment stopped W`M
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支票毁损cheque mutilated /t5p-  
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汇款||寄钱to remit||to send money z%sy$^v@vD  
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寄票供取款||支票支付to send a cheque for payment E\M-k\cSj  
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寄款人a remitter Sh&PNJ
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收款人a remittee (D7$$!}  
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国外汇票foreign Bill h<x4YB5Mj  
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国内汇票inland Bill i9A~<
 
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跟单汇票documentary bill rv7{Ow_Y  
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空头汇票accommodation bill u:dx;*  
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原始汇票original bill QHlU|dR)Ry  
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改写||换新票据renewed bill Um.q RZ?  
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即期汇票sight bill||bill on demand v)X\GmW7w  
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…days after date||…days after date…日后付款 *rh,"Zo  
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…months after date||…months after date…月后付款 "Cz<d w]D  
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见票后…日付款…days after sight||…days sight #0Ds'
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见票后…月付款…months after sight||…months sight {*m?Kc7k  
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同组票据set of bills Zu*K-ep"  
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单张汇票sola of exchange||sole of exchange cC{"<fYF  
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远期汇票usance bill||bill at usance l@Z6do  
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长期汇票long bill (qMj-l  
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短期汇票short bill $FTO   
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逾期汇票overdue bill O`1!  
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宽限日期days of grace W#fZ1E6  
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电汇telegraphic transfer （T.T） -_OS%ARa  
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邮汇postal order||postal note （Am.）||post office order||money order K6JVg$  
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本票promissory note （P/N） 75T_Dx(H  
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押汇负责书||押汇保证书letter of hypothecation _n8GWBi  
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副保||抵押品||付属担保物collateral security g6t"mkMY L  
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担保书trust receipt||letter of indemnity lH^^77"4Qo  
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承兑||认付acceptance &.13dq  
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单张承兑general acceptance Cb t{H}I3  
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有条件承兑qualified acceptance -$VZtex  
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附条件认付conditional acceptance F;ZSzWq  
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部分认付partial acceptance   LTV{{Z+