[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。   DcZ,a E]  
会计报表statement of account vt}A6mF  
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往来帐目account current +\MGlsMK@.  
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现在往来帐||存款额current accout .OD{^Kq2  
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销货帐account sales 0u ,nSvch  
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共同计算帐项joint account t8"yAYj  
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未决帐项outstanding account A)u,Hvn  
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贷方帐项credit account||creditor account UQ+!P<>w   
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借方帐项debit account||debtor account &, WQ
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应付帐||应付未付帐account payable LT)G"U~  
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应收帐||应收未收帐account receivable _9"%;:t  
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新交易||新帐new account /}RW~ax  
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未决帐||老帐old account vrvOPLiQ  
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现金帐cash account <>^o
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流水帐running account H6]z98  
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暂记帐||未定帐suspense account o"@GYc["  
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过期帐||延滞帐overdue account||pastdue account cAc>p-y
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杂项帐户sundry account `f+l\'.s  
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详细帐单||明细表detail account V.Ki$0
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呆帐bad account V50FX}i  
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会计项目title of account x*2'I  
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会计薄||帐薄account-book i?
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营业报告书||损益计算表account of budiness||business report QvN=<V  
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借贷细帐||交验帐account rendered 1JXa/f+  
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明细帐account stated uNSbAw3  
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与…银行开立一户头to open an account with }+4^ZbX+:  
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与…银行建立交易to keep account with ``p()^zT  
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继续记帐to keep account ~@wM[}ThP$  
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与…有交易to have an account with `Z:5E  
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作成会计帐||有往来帐项to make out an account with udV.$N  
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清算||清理债务to make up an account X<<hb  
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清洁帐目||与…停止交易to close ones account with &(]@L\A  
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结帐to close an account @1w9!\7Vt  
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清理未付款to ask an account||to demand an account nf7l}^/UE  
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结清差额to balance the account with T7!"gJ  
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清算to settle an account||to liquidate an account||to square an account q-g3!  
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审查帐目||监查帐目to audit an account 1,tM  
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检查帐目to examine an account =X0"!y"  
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转入A的帐户to charge the amount to As account r pv` %  
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以计帐方式付款to pay on account Iq@:n_~  
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代理某人||为某人on ones account||on account of one -\b$5oa(  
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为自己计算||独立帐目on ones own account +wAH?q8f  
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由某人收益并负风险on ones account and risk||for ones account and risk ?Mb
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one TTS.wBpR,  
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列入5月份帐目for May account DS@ZE Q`F  
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编入某中帐项下to pass to the account of||to place to the account of 03F%!Rm/j  
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寄出清算书to send in an account||to send in render an account H
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支票薄cheque book *o}LI6_u  
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支票陈票人cheque drawer 4z^ ?3@:K  
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持票人cheque holder .eg?FB'7  
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不记名支票cheque to bearer||bearer cheque O]"3o,/]G  
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记名支票||认人支票cheque to order 3?x4+b  
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到期支票antedated cheque {u3eel  
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未到期支票postdated cheque *Y4h26  
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保付支票certified cheque *h+@a  
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未获兑现支票，退票returned cheque (8M^|z}q  
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横线支票crossed cheque _cz&f%qr  
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普通横线general crossing G#V}9l
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特别横线special crossing 1b4aY> Z  
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空白支票blank cheque bU`Ih# q  
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失效支票，过期支票stale cheque \/rK0|2A  
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普通支票open cheque s%tPGjMq  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;DMv?-H  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2ckAJcpEb/  
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支票换现金||兑现to cash a cheque VE4Z;Dr "  
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清理票款to clear a cheque ML6V,V/e  
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保证兑现to certify a cheque ahagt9[,:F  
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填写支票数额to fill up a cheque O'5d6m  
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支票上划线to cross a cheque
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开发支票to make out a cheque TNs0^h)  
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签发支票，开立支票to draw a cheque||to issue a cheque >n,RBl  
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透支支票to overdraw a cheque NB]T~_?]*  
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背书支票to endorse a cheque &FrW(>2  
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请付票款||清付票款to pay a cheque||to honour a cheque {7^7)^@  
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支票退票to dishonour a cheque MF>1u%  
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拒付支票to refuse a cheque 8Rq+eOP=S  
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拒付支票to stop payment of a cheque ^FSUK  
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提示要求付款to present for payment G!~[+B  
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见票即付持票人payable to bearer ^ri?eKy.-g  
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支付指定人payable to order dbGW`_zQ4  
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已过期||无效out of date||stale Wt+aW  
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请给出票人R/D||refer to drawer {N+ N4*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds P/._ tQu6  
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文字与数字不一致words and figures differ UJkg|eu  
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支票 }
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时间已过account closed SymSAq0$F  
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更改处应加盖印章alterations require initials K^AX=B  
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时间已过effects not cleared j.4oYxK!s/  
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停止付款payment stopped =flgKRKk.r  
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支票毁损cheque mutilated J=>?D@K  
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汇款||寄钱to remit||to send money 7\d{F)7E  
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寄票供取款||支票支付to send a cheque for payment ]aq!@rDX  
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寄款人a remitter HyXw^ +tsj  
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收款人a remittee jD3,z*  
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国外汇票foreign Bill MK[l*=\s  
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国内汇票inland Bill r9@O`i  
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跟单汇票documentary bill G;V@oT  
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空头汇票accommodation bill %f\{ ]  
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原始汇票original bill &T]+g8''  
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改写||换新票据renewed bill IGT~@);  
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即期汇票sight bill||bill on demand 5}9-)\8=z  
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…days after date||…days after date…日后付款 K7<'4i~k  
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…months after date||…months after date…月后付款 n0U^gsD4J  
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见票后…日付款…days after sight||…days sight _@;2h`q ?  
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见票后…月付款…months after sight||…months sight ixBM>mRK  
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同组票据set of bills vKAHf;1  
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单张汇票sola of exchange||sole of exchange p$f#W  
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远期汇票usance bill||bill at usance tt[P{mMQ  
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长期汇票long bill _I~TpH^1K  
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短期汇票short bill huvg'Yt  
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逾期汇票overdue bill :1_hQeq  
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宽限日期days of grace (n" )  
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电汇telegraphic transfer （T.T） ~pzaX8!  
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邮汇postal order||postal note （Am.）||post office order||money order b8b-M]P-=  
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本票promissory note （P/N） KNY<"b  
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押汇负责书||押汇保证书letter of hypothecation =7e8N&-nv  
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副保||抵押品||付属担保物collateral security P?9CBhN  
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担保书trust receipt||letter of indemnity {q}:w{x9u  
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承兑||认付acceptance +B8Ut{l  
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单张承兑general acceptance b%oma{I=.c  
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有条件承兑qualified acceptance =x7ODBYW^  
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附条件认付conditional acceptance Ey6K@@%  
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部分认付partial acceptance   2sU
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