[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。   sssw(F  
会计报表statement of account o4: e1  
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往来帐目account current p` ~=
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现在往来帐||存款额current accout ~!ei]UP  
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销货帐account sales .3) 27Cjw  
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共同计算帐项joint account r5[pT(XT]  
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未决帐项outstanding account aid1eF  
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贷方帐项credit account||creditor account P,zQl;  
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借方帐项debit account||debtor account Xz:ha>}C  
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应付帐||应付未付帐account payable Ij
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应收帐||应收未收帐account receivable Q(A$ >A  
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新交易||新帐new account AEM;ZQU  
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未决帐||老帐old account #B <%  
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现金帐cash account 9%21Q>Y?b  
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流水帐running account AMB{Fssz  
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暂记帐||未定帐suspense account atd;)o0*0  
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过期帐||延滞帐overdue account||pastdue account 1D)0\#><  
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杂项帐户sundry account PPy~dp  
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详细帐单||明细表detail account xR$T/]/  
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呆帐bad account SAitufS  
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会计项目title of account cR!M{U.q  
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会计薄||帐薄account-book ZDL1H3 ;R  
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营业报告书||损益计算表account of budiness||business report 
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借贷细帐||交验帐account rendered =Yl ea,S  
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明细帐account stated Sx J0Y8#z  
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与…银行开立一户头to open an account with ,W [J@4.  
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与…银行建立交易to keep account with (K8Ob3zN_  
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继续记帐to keep account 5rbb ,*  
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与…有交易to have an account with 45wtl/^9  
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作成会计帐||有往来帐项to make out an account with Z|x
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清算||清理债务to make up an account Q 318a0  
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清洁帐目||与…停止交易to close ones account with ,e9M%VIu6[  
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结帐to close an account +e 2:?d@  
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清理未付款to ask an account||to demand an account z
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结清差额to balance the account with 7`A]X,:  
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清算to settle an account||to liquidate an account||to square an account Q*%}w_D6f  
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审查帐目||监查帐目to audit an account #L+:MA7H  
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检查帐目to examine an account Z#H<+S(  
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转入A的帐户to charge the amount to As account RhHm[aN  
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以计帐方式付款to pay on account c'eZ-\d{  
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代理某人||为某人on ones account||on account of one eyyME c!  
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为自己计算||独立帐目on ones own account MHK|\Z&e7  
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由某人收益并负风险on ones account and risk||for ones account and risk WrGnLE kiV  
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由某人负担for ones account||for account of one m<-ShRr*b  
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按某人指示||列入某人帐户by order and for account of one ^E. L8  
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列入5月份帐目for May account [Vo5$w  
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编入某中帐项下to pass to the account of||to place to the account of ",$_\l  
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寄出清算书to send in an account||to send in render an account H3D<"4Q>  
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支票薄cheque book \EySKQ=  
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支票陈票人cheque drawer "Wwu Ty|  
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持票人cheque holder OM*c7&  
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不记名支票cheque to bearer||bearer cheque .5(YL8d  
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记名支票||认人支票cheque to order \Oe o"|  
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到期支票antedated cheque /;*_[g5*i  
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未到期支票postdated cheque 1xB}Ed*k  
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保付支票certified cheque tVAi0`DV  
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未获兑现支票，退票returned cheque Eomfa:WL  
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横线支票crossed cheque oD)]4|  
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普通横线general crossing 0:$}~T9T  

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特别横线special crossing XO+BZB`F  
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空白支票blank cheque )1s
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失效支票，过期支票stale cheque ;TAj;Tf]H  
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普通支票open cheque fAsb:P  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6"&cQ>$xh  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O^L]2BVC  
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支票换现金||兑现to cash a cheque 4V@%Y,:ee  
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清理票款to clear a cheque IW~R{ ]6  
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保证兑现to certify a cheque msl.{  
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填写支票数额to fill up a cheque oD2:19M@p  
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支票上划线to cross a cheque Z"`w>c.  
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开发支票to make out a cheque 2js/>L0  
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签发支票，开立支票to draw a cheque||to issue a cheque !0;AFv
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透支支票to overdraw a cheque Mu3G/|t(  
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背书支票to endorse a cheque 7-744wV}Z  
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请付票款||清付票款to pay a cheque||to honour a cheque `OW'AS |  
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支票退票to dishonour a cheque g[} L ?  
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拒付支票to refuse a cheque lR?y tIY  
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拒付支票to stop payment of a cheque 8"h;+;  
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提示要求付款to present for payment |lNp0b  
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见票即付持票人payable to bearer j@xIa-{*  
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支付指定人payable to order mm>l:M TF  
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已过期||无效out of date||stale @Ou H=<YN  
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请给出票人R/D||refer to drawer h1~h&F?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds wR_mJMk_  
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文字与数字不一致words and figures differ > TYDkEs0  
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支票 |uy@v6  
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时间已过account closed q 4Pv\YO  
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更改处应加盖印章alterations require initials 3$"V,_TBZ  
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时间已过effects not cleared U cv7`W gr  
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停止付款payment stopped c&PsT4Wh  
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支票毁损cheque mutilated ]#NfH-T  
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汇款||寄钱to remit||to send money (-yi
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寄票供取款||支票支付to send a cheque for payment %3dc_YPS  
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寄款人a remitter 9]N{8  
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收款人a remittee z:S:[X0  
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国外汇票foreign Bill 'bR f>=  
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国内汇票inland Bill rXmrT%7k  
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跟单汇票documentary bill q5Zu'-Cx@  
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空头汇票accommodation bill gna!Q  
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原始汇票original bill +Y*4/w[   
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改写||换新票据renewed bill fFVQu\  
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即期汇票sight bill||bill on demand +z9BWo!{I  
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…days after date||…days after date…日后付款 ?0u"No52m  
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…months after date||…months after date…月后付款 sAO/yG  
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见票后…日付款…days after sight||…days sight `r&Ui%fk;0  
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见票后…月付款…months after sight||…months sight T+0z.E!~I  
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同组票据set of bills ve a$G~[%6  
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单张汇票sola of exchange||sole of exchange ;=%cA#}_0  
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远期汇票usance bill||bill at usance ~y Dl& S  
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长期汇票long bill tOF8v8Hd  
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短期汇票short bill B}y#AVSA  
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逾期汇票overdue bill !oRN,m[7)p  
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宽限日期days of grace I8W9Kzf  
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电汇telegraphic transfer （T.T） v!S(T];)  
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邮汇postal order||postal note （Am.）||post office order||money order !t)uRJ   
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本票promissory note （P/N） ncsk(`lo  
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押汇负责书||押汇保证书letter of hypothecation O"[#g  
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副保||抵押品||付属担保物collateral security !*wd d8
 
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担保书trust receipt||letter of indemnity s,laJf  
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承兑||认付acceptance a5]]AkvA  
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单张承兑general acceptance fhHTp_u)2  
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有条件承兑qualified acceptance (elkk#  
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附条件认付conditional acceptance 57N<OQW
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部分认付partial acceptance   i,y{*xBT