[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。   y<w_>O  
会计报表statement of account m_CWVw  
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往来帐目account current S{N4[U?V>  
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现在往来帐||存款额current accout Knqv|jJVx1  
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销货帐account sales ?d%{-  
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共同计算帐项joint account }4!}vkVx  
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未决帐项outstanding account fdX|t"oz  
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贷方帐项credit account||creditor account >'W,8F  
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借方帐项debit account||debtor account \%Y`>x .  
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应付帐||应付未付帐account payable TP {\V>*Yz  
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应收帐||应收未收帐account receivable 1uN;JN `_  
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新交易||新帐new account X>yDj]*4P  
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未决帐||老帐old account YR0AI l:L  
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现金帐cash account G.<0^q,  
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流水帐running account \1joW#  
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暂记帐||未定帐suspense account =cS5f#0  
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过期帐||延滞帐overdue account||pastdue account P HOngn  
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杂项帐户sundry account syg{qtBz^  
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详细帐单||明细表detail account x3FB`3y~s  
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呆帐bad account Q njK<}M9  
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会计项目title of account aW dI  
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会计薄||帐薄account-book j*|0#q;e6  
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营业报告书||损益计算表account of budiness||business report xLFMC?I  
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借贷细帐||交验帐account rendered qzO
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明细帐account stated 9v;[T%%  
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与…银行开立一户头to open an account with e<=Nd,v4;  
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与…银行建立交易to keep account with {`*Fu/Upb  
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继续记帐to keep account DVwB}W~  
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与…有交易to have an account with =2(52#pT  
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作成会计帐||有往来帐项to make out an account with 4noy!h  
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清算||清理债务to make up an account rrEf<A}  
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清洁帐目||与…停止交易to close ones account with tN)t`1_j  
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结帐to close an account LDU4 D  
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清理未付款to ask an account||to demand an account 2/A*\  
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结清差额to balance the account with [FF}HWf  
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清算to settle an account||to liquidate an account||to square an account t~4Cf])  
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审查帐目||监查帐目to audit an account 9(!AKKrr;  
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检查帐目to examine an account kmu`sk"  
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转入A的帐户to charge the amount to As account CSW+UaE  
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以计帐方式付款to pay on account $-t@=N@vO?  
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代理某人||为某人on ones account||on account of one ns \I Y<Yo  
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为自己计算||独立帐目on ones own account 's5rl  
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由某人收益并负风险on ones account and risk||for ones account and risk T2azHo7  
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由某人负担for ones account||for account of one , !%E\`  
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按某人指示||列入某人帐户by order and for account of one (>x05
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列入5月份帐目for May account z^&$6c_  
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编入某中帐项下to pass to the account of||to place to the account of L'aB/5_%  
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寄出清算书to send in an account||to send in render an account U{pg y#/  
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支票薄cheque book vZ srlHb  
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支票陈票人cheque drawer +s8R]3NJ_H  
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持票人cheque holder cYC^;,C &|  
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不记名支票cheque to bearer||bearer cheque SN L-6]j  
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记名支票||认人支票cheque to order {!qnHv\S  
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到期支票antedated cheque 2=
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未到期支票postdated cheque vBF9!6X.  
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保付支票certified cheque ~:f..|JM  
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未获兑现支票，退票returned cheque '
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横线支票crossed cheque =dKjTBR S'  
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特别横线special crossing *.|%uf.  
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空白支票blank cheque !1=OaOT  
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失效支票，过期支票stale cheque LAf#Rco4  
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普通支票open cheque f?k0(rl  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Z*mbhod  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges +c<iVc|  
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支票换现金||兑现to cash a cheque Yr-SlO>  
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清理票款to clear a cheque .4WJk>g  
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保证兑现to certify a cheque ZuGd{p$  
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填写支票数额to fill up a cheque ;i6~iLY  
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支票上划线to cross a cheque MBA?, |9Q#  
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开发支票to make out a cheque xE?KJ  
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签发支票，开立支票to draw a cheque||to issue a cheque P5_Ajb(@'  
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透支支票to overdraw a cheque zT,@PIC(  
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背书支票to endorse a cheque 4};@QFT*  
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请付票款||清付票款to pay a cheque||to honour a cheque 6;'[v}O^^  
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支票退票to dishonour a cheque AEyD?^?  
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拒付支票to refuse a cheque 6L8nw+mEK  
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拒付支票to stop payment of a cheque qco'neR"z  
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提示要求付款to present for payment $mM"C+dD  
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见票即付持票人payable to bearer L1RD`qXu.  
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支付指定人payable to order >
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已过期||无效out of date||stale M8WjqTq  
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请给出票人R/D||refer to drawer 7/<~s]D[%  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <T[LugI  
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文字与数字不一致words and figures differ @~hy'6/  
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支票 ~fkcal1@  
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时间已过account closed :} =lE"2  
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更改处应加盖印章alterations require initials D@uVb4uK  
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时间已过effects not cleared ,4"N7_!7  
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停止付款payment stopped +&u/R')?6r  
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支票毁损cheque mutilated Nxt:U{`T'  
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汇款||寄钱to remit||to send money If'2 m_  
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寄票供取款||支票支付to send a cheque for payment W6>t!1oO+  
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寄款人a remitter =M-=94  
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收款人a remittee tx d0S!  
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国外汇票foreign Bill sDNWB _~  
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国内汇票inland Bill }kQ{T:q4  
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跟单汇票documentary bill }&/>v' G  
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空头汇票accommodation bill P6kDtUXF  
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原始汇票original bill Y _
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改写||换新票据renewed bill D)x^?!  
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即期汇票sight bill||bill on demand .*YF{!R`h  
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…days after date||…days after date…日后付款 G7CkP  
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…months after date||…months after date…月后付款 ox`Zs2-a  
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见票后…日付款…days after sight||…days sight x&DqTX?b,  
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见票后…月付款…months after sight||…months sight 8/j|=Q,5  
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同组票据set of bills ;/
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单张汇票sola of exchange||sole of exchange f_O|  
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远期汇票usance bill||bill at usance
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长期汇票long bill oy jkk  
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短期汇票short bill K_Y{50#  
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逾期汇票overdue bill &TRKd) wd  
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宽限日期days of grace *A!M0TK?i,  
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电汇telegraphic transfer （T.T） :tO?+
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邮汇postal order||postal note （Am.）||post office order||money order ='D%c^;O8'  
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本票promissory note （P/N） {(-923|,  
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押汇负责书||押汇保证书letter of hypothecation wT+60X'  
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副保||抵押品||付属担保物collateral security a9lYX*:  
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担保书trust receipt||letter of indemnity M
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承兑||认付acceptance o(v`  
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单张承兑general acceptance n3J,`1*ct  
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有条件承兑qualified acceptance .6n|hYe  
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附条件认付conditional acceptance uJ=&++[  
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部分认付partial acceptance   X+emJ&Z$@