[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。   @!! u>1  
会计报表statement of account O(8CrKYY  
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往来帐目account current Y8v[kuo7  
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现在往来帐||存款额current accout 'hBnV xd&  
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销货帐account sales a_5s'Dh  
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共同计算帐项joint account J.4U;A5  
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未决帐项outstanding account N'EZJoH  
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贷方帐项credit account||creditor account 7JQ4*RM  
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借方帐项debit account||debtor account v(.mM9>  
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应付帐||应付未付帐account payable IP#vfM  
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应收帐||应收未收帐account receivable aQx6;PC  
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新交易||新帐new account v {HF}L  

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未决帐||老帐old account "*X\'LPs=  
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现金帐cash account ~v2(sRJ  
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流水帐running account BI)C\D3[  
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暂记帐||未定帐suspense account 1PdG1'  
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过期帐||延滞帐overdue account||pastdue account GV1Ol^  
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杂项帐户sundry account }1 qQ7}v  
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详细帐单||明细表detail account AH'c:w]~  
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呆帐bad account \w1XOm [)  
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会计项目title of account ghB&wOm/  
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会计薄||帐薄account-book Lwi"K8.u  
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营业报告书||损益计算表account of budiness||business report $dI mA  
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借贷细帐||交验帐account rendered /Lr`Aka5  
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明细帐account stated J2x}@p  
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与…银行开立一户头to open an account with @R`6jS_gK  
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与…银行建立交易to keep account with Z_bVCe{  
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继续记帐to keep account P,m+^,  
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与…有交易to have an account with D1-w>Y#  
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作成会计帐||有往来帐项to make out an account with v4Ag~Ev cx  
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清算||清理债务to make up an account Dx /w&v  
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清洁帐目||与…停止交易to close ones account with )?ra
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结帐to close an account T2]8w1l&K  
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清理未付款to ask an account||to demand an account k0I$x:c  
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结清差额to balance the account with Z;~
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清算to settle an account||to liquidate an account||to square an account ]!S#[Wt {k  
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审查帐目||监查帐目to audit an account *
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检查帐目to examine an account ,)\G<q yO6  
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转入A的帐户to charge the amount to As account l<=k#d  
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以计帐方式付款to pay on account *$VeR(QN  
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代理某人||为某人on ones account||on account of one C<:wSS^@1  
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为自己计算||独立帐目on ones own account 7?k3jDK  
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由某人收益并负风险on ones account and risk||for ones account and risk {s*1QBM$\Z  
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由某人负担for ones account||for account of one A9Ea}v9:  
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按某人指示||列入某人帐户by order and for account of one L*Ffic  
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列入5月份帐目for May account kW
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编入某中帐项下to pass to the account of||to place to the account of \mb@-kM)  
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寄出清算书to send in an account||to send in render an account rwwyYIlEg  
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支票薄cheque book J+Y?'"r  
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支票陈票人cheque drawer (i<\n`h1K  
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持票人cheque holder .ArOZ{lKD>  
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不记名支票cheque to bearer||bearer cheque {Aj=Rj@  
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记名支票||认人支票cheque to order 'OhGS
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到期支票antedated cheque \<}e?Yx%  
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未到期支票postdated cheque >IKIe  
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保付支票certified cheque JVx-4?  
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未获兑现支票，退票returned cheque 2-#&ktM%V  
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横线支票crossed cheque ~f8:sDJ  
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普通横线general crossing KW3
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特别横线special crossing EBUCG"e  
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空白支票blank cheque QIcc@PGT9a  
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失效支票，过期支票stale cheque /yO0Z1G  
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普通支票open cheque J}VG4}L  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0SDyE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ;c#jO:A5  
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支票换现金||兑现to cash a cheque WP?AQD  
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清理票款to clear a cheque ggzcANCD<  
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保证兑现to certify a cheque zHQSx7Ow 5  
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填写支票数额to fill up a cheque KyRcZ"  
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支票上划线to cross a cheque M:.0]'[s5  
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开发支票to make out a cheque DYW&6+%,hO  
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签发支票，开立支票to draw a cheque||to issue a cheque Xny{8Oo<1?  
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透支支票to overdraw a cheque (cm8x  
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背书支票to endorse a cheque 1
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请付票款||清付票款to pay a cheque||to honour a cheque Zd8`95  
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支票退票to dishonour a cheque w'a3=_nW  
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拒付支票to refuse a cheque ]q3.^F  
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拒付支票to stop payment of a cheque Z90]I<a~  
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提示要求付款to present for payment jAy0k   
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见票即付持票人payable to bearer cSYMnB  
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支付指定人payable to order w L4P-4'  
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已过期||无效out of date||stale /^=8?w K  
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请给出票人R/D||refer to drawer %'.3t|zH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $) m$c5!  
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文字与数字不一致words and figures differ 4O
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支票 d:=Z<Y?d/  
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时间已过account closed ;2[),k  
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更改处应加盖印章alterations require initials U<<XeSp  
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时间已过effects not cleared z0@BBXQ`  
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停止付款payment stopped oj c.ykP$  
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支票毁损cheque mutilated _ Y7Um  
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汇款||寄钱to remit||to send money 2S-f5&o  
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寄票供取款||支票支付to send a cheque for payment 3n~O&{  
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寄款人a remitter RAWzQE}  
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收款人a remittee (I/iD.A  
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国外汇票foreign Bill Xk\IO0GF  
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国内汇票inland Bill k(o(:-+x  
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跟单汇票documentary bill ,4Q8r:_ u  
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空头汇票accommodation bill Uz~B`  
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原始汇票original bill aRElk&M  
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改写||换新票据renewed bill #RbdQH !  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 HEAW](s  
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…months after date||…months after date…月后付款 v 2p  
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见票后…日付款…days after sight||…days sight TGU7o:2  
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见票后…月付款…months after sight||…months sight P{9wJ<  
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同组票据set of bills ID`Ot{ y  
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单张汇票sola of exchange||sole of exchange $MGKGWx@E  
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远期汇票usance bill||bill at usance :3XvHL0rx  
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长期汇票long bill EpKZ.lCU  
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短期汇票short bill 0Ze&GK'Hf  
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逾期汇票overdue bill EC0B6!C&7  
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宽限日期days of grace YpXd5;'  
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电汇telegraphic transfer （T.T） <}A6 )=T  
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邮汇postal order||postal note （Am.）||post office order||money order wJJ|]^0.  
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本票promissory note （P/N） v;G/8>GRy  
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押汇负责书||押汇保证书letter of hypothecation  h$$JXf  
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副保||抵押品||付属担保物collateral security lH`c&LL-=!  
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担保书trust receipt||letter of indemnity frm[<-~w0  
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承兑||认付acceptance BR?DW~7J j  
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单张承兑general acceptance "
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有条件承兑qualified acceptance R\n@q_!`X  
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附条件认付conditional acceptance fj(WHL  
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部分认付partial acceptance   S/y(1.wh