[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{T[*s  
会计报表statement of account ( oQ'4,
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往来帐目account current aUypt(dv  
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现在往来帐||存款额current accout 1
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销货帐account sales
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共同计算帐项joint account Mam8\  
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未决帐项outstanding account X}zX`]:I'  
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贷方帐项credit account||creditor account !OPSSP]-  
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借方帐项debit account||debtor account  7]p>XAb  
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应付帐||应付未付帐account payable 8<YX7e  
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应收帐||应收未收帐account receivable By2s']bw  
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新交易||新帐new account j*tk(o}qG  
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未决帐||老帐old account $[[?;g  
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现金帐cash account ]53O}sH>  
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流水帐running account G;/Q>V  
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暂记帐||未定帐suspense account doBN ghS  
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过期帐||延滞帐overdue account||pastdue account b 8>q;  
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杂项帐户sundry account bMsECA&  
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详细帐单||明细表detail account %MN.O-Lc  
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呆帐bad account
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会计项目title of account RwW$O@0  
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会计薄||帐薄account-book 1SUzzlRx  
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营业报告书||损益计算表account of budiness||business report +Qs!Nhsq  
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借贷细帐||交验帐account rendered ?eV_ACpZ8  
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明细帐account stated 9OyNi  
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与…银行开立一户头to open an account with M\9F:.t=  
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与…银行建立交易to keep account with 'w.} 2(  
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继续记帐to keep account t`YWwI.  
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与…有交易to have an account with u1^\
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作成会计帐||有往来帐项to make out an account with jO8X:j09A  
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清算||清理债务to make up an account "|t!7hC  
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清洁帐目||与…停止交易to close ones account with dJ i|D  
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结帐to close an account ".P){Dep$4  
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清理未付款to ask an account||to demand an account Ur!~<4GO  
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结清差额to balance the account with <a|@t@R  
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清算to settle an account||to liquidate an account||to square an account e |V]  
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审查帐目||监查帐目to audit an account =a$Oecg?  
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检查帐目to examine an account U|5-0u5  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account {mTytT  
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代理某人||为某人on ones account||on account of one :P+\p=  
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为自己计算||独立帐目on ones own account }dYBces  
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由某人收益并负风险on ones account and risk||for ones account and risk PaWr[ye  
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由某人负担for ones account||for account of one #FH[hRo=6  
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按某人指示||列入某人帐户by order and for account of one ,d_Gn!  
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列入5月份帐目for May account DAO]uh{6  
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编入某中帐项下to pass to the account of||to place to the account of e'9r"<>i  
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寄出清算书to send in an account||to send in render an account gm)@c2?.  
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支票薄cheque book ec3<%+0f  
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支票陈票人cheque drawer {KL5GowH  
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持票人cheque holder 9pKGr@&   
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不记名支票cheque to bearer||bearer cheque <%? #AVU[  
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记名支票||认人支票cheque to order V ~{fB~  
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到期支票antedated cheque =n(3o$r(  
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未到期支票postdated cheque #KlCZ~s  
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保付支票certified cheque BqK(DH^9N  
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未获兑现支票，退票returned cheque :iWS\G^U  
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横线支票crossed cheque rZXrT}Xh{W  
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普通横线general crossing PUJ2`iP1^3  
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特别横线special crossing x\e;+ubt}  
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空白支票blank cheque Uh eC  
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失效支票，过期支票stale cheque :'L2J  
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普通支票open cheque {~GYj%-^  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2zSG&",2D  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6d[_G$'nk  
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支票换现金||兑现to cash a cheque #eZ6)i<  
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清理票款to clear a cheque O`GsS{$sS  
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保证兑现to certify a cheque hVT~~n`Rj  
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填写支票数额to fill up a cheque WO4=Mte?  
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支票上划线to cross a cheque z{"2S="  
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开发支票to make out a cheque OJN2z  
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签发支票，开立支票to draw a cheque||to issue a cheque /yz=Cjoz  
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透支支票to overdraw a cheque /&& 2u7*  
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背书支票to endorse a cheque JjpRHw8\  
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请付票款||清付票款to pay a cheque||to honour a cheque !UOCJj.cA  
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支票退票to dishonour a cheque `nKH"T aX  
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拒付支票to refuse a cheque QIN."&qC^  
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拒付支票to stop payment of a cheque zWpqJ K   
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提示要求付款to present for payment 2oa#0`{  
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见票即付持票人payable to bearer A*./,KT  
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支付指定人payable to order ve ~05mg  
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已过期||无效out of date||stale ^qCkt1C-M  
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请给出票人R/D||refer to drawer DC1'Kyk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v+jsC`m  
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文字与数字不一致words and figures differ *. 3N=EO  
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支票 X2tk [Kr  
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时间已过account closed e]=!"nJ+  
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更改处应加盖印章alterations require initials JFgoN,xn  
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时间已过effects not cleared `h}q Eo`  
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停止付款payment stopped <p;k)S2J  
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支票毁损cheque mutilated pT?Q#,fh  
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汇款||寄钱to remit||to send money y7KzW*>g:  
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寄票供取款||支票支付to send a cheque for payment OT^%3:
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寄款人a remitter Q-#$Aa  
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收款人a remittee h;5LgAY|v  
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国外汇票foreign Bill (;VVCAoy  
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国内汇票inland Bill ND<!4!R^  
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跟单汇票documentary bill #k3t3az2{  
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空头汇票accommodation bill c`x7u}C  
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原始汇票original bill
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改写||换新票据renewed bill vi@Lz3}::  
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即期汇票sight bill||bill on demand (I@bkMp  
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…days after date||…days after date…日后付款 K!D o8|  
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…months after date||…months after date…月后付款 X5YiFLH>y\  
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见票后…日付款…days after sight||…days sight R E1/"[t  
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见票后…月付款…months after sight||…months sight G ;?qWB,  
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同组票据set of bills (3\Xy   
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单张汇票sola of exchange||sole of exchange ]IJRnVp%  
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远期汇票usance bill||bill at usance 4t4olkK3Oa  
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长期汇票long bill '+<(;2Z vL  
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短期汇票short bill %Qn(rA@9  
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逾期汇票overdue bill us?&:L|!=  
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宽限日期days of grace Z.&\=qiY  
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电汇telegraphic transfer （T.T） ^ L:cjY/  
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邮汇postal order||postal note （Am.）||post office order||money order jm>3bd  
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本票promissory note （P/N） uMXc0fs!$  
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押汇负责书||押汇保证书letter of hypothecation Iyk6=&?j  
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副保||抵押品||付属担保物collateral security TmEYW<  
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担保书trust receipt||letter of indemnity T)u4S[ &  
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承兑||认付acceptance O@U?IF$  
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单张承兑general acceptance yM$J52#d#  
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有条件承兑qualified acceptance cFfTYP9  
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附条件认付conditional acceptance vP]9;mQ  
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部分认付partial acceptance   k'13f,o}