[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。   HcRw9,I'  
会计报表statement of account 4[ uqsJB  
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往来帐目account current A;cA|`b  
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现在往来帐||存款额current accout @52#ZWy  
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销货帐account sales )x-b+SC  
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共同计算帐项joint account jUT`V ZK4&  
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未决帐项outstanding account Xj, %t}  
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贷方帐项credit account||creditor account hcVu`Bn  
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借方帐项debit account||debtor account wv~:^v'  
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应付帐||应付未付帐account payable @9^ OHRZX  
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应收帐||应收未收帐account receivable MlTC?Rp#  
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新交易||新帐new account %g:Q?   
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未决帐||老帐old account \Zf=A[  
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现金帐cash account zk<V0NJIL*  
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流水帐running account ^cZ< .d2  
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暂记帐||未定帐suspense account y`9#zYgqA  
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过期帐||延滞帐overdue account||pastdue account 1;[KBYUH  
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杂项帐户sundry account "U^m~N9k{  
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详细帐单||明细表detail account brp3xgQ`]  
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呆帐bad account UvGxA[~2+  
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会计项目title of account G,>YzjMY`  
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会计薄||帐薄account-book 2|x !~e.  
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营业报告书||损益计算表account of budiness||business report a0hBF4+6  
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借贷细帐||交验帐account rendered *%/O (ohs@  
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明细帐account stated c2NB@T9'v  
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与…银行开立一户头to open an account with 0GxJja  
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与…银行建立交易to keep account with P@PF"{S  
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继续记帐to keep account T^Ia^B-%}g  
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与…有交易to have an account with ?fH1?Z\'K  
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作成会计帐||有往来帐项to make out an account with 2$Xof  
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清算||清理债务to make up an account -&D=4,#  
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清洁帐目||与…停止交易to close ones account with +r'&6Me!  
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结帐to close an account .KKecdd?=  
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清理未付款to ask an account||to demand an account )qb'tZz/g_  
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结清差额to balance the account with +# 'w} P  
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清算to settle an account||to liquidate an account||to square an account qdI%v#'M  
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审查帐目||监查帐目to audit an account 1s(T#jh  
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检查帐目to examine an account ZN#b5I2Pf  
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转入A的帐户to charge the amount to As account A0Nx?  
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以计帐方式付款to pay on account te(H6c#0  
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代理某人||为某人on ones account||on account of one z.8nYL5^}  
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为自己计算||独立帐目on ones own account BzS4:e<  
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由某人收益并负风险on ones account and risk||for ones account and risk Oe;#q  
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由某人负担for ones account||for account of one h,R Isq;`  
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按某人指示||列入某人帐户by order and for account of one 3h:~NL  
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列入5月份帐目for May account F}So=Jz9h  
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编入某中帐项下to pass to the account of||to place to the account of ]0* aE  
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寄出清算书to send in an account||to send in render an account ybiTWM  
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支票薄cheque book m@XX2l9:9  
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支票陈票人cheque drawer -:%QoRCy  
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持票人cheque holder _C5i\Y
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不记名支票cheque to bearer||bearer cheque Pg
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记名支票||认人支票cheque to order B
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到期支票antedated cheque K*j OrQf`  
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未到期支票postdated cheque 0bh 6ay4  
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保付支票certified cheque d~QKZ&jf  
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未获兑现支票，退票returned cheque B bmw[Qf\  
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横线支票crossed cheque .)tQ&2  
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普通横线general crossing cZN<}n+q  
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特别横线special crossing )8^E{w^D}  
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空白支票blank cheque GCYXDovh  
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失效支票，过期支票stale cheque n#"G)+h3#  
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普通支票open cheque cu1!W
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zq33R`  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 1^]IuPxq  
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支票换现金||兑现to cash a cheque pFd{Tdh  
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清理票款to clear a cheque K+/wJ9^B  
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保证兑现to certify a cheque p/0dtnXa(  
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填写支票数额to fill up a cheque MA9E??p3\  
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支票上划线to cross a cheque b"o\-iUioe  
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开发支票to make out a cheque U43U2/^  
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签发支票，开立支票to draw a cheque||to issue a cheque )]w&DNc  
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透支支票to overdraw a cheque 9:%')M&Q  
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背书支票to endorse a cheque AWFq5YMSI  
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请付票款||清付票款to pay a cheque||to honour a cheque iX2exJto  
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支票退票to dishonour a cheque ae3 Gn}tf  
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拒付支票to refuse a cheque mbhh  
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拒付支票to stop payment of a cheque vfDX~_N  
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提示要求付款to present for payment
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见票即付持票人payable to bearer =yJc pj  
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支付指定人payable to order 6~!7?F K  
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已过期||无效out of date||stale {vd +cE  
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请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D_z&G)  
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文字与数字不一致words and figures differ C91'dM  
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支票 h5E<wyd96.  
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时间已过account closed ^!(tc=sr  
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更改处应加盖印章alterations require initials ))6iVgSE$  
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时间已过effects not cleared _(@ezX.p  
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停止付款payment stopped c<)O#i@3/  
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支票毁损cheque mutilated pN;Tt+}  
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汇款||寄钱to remit||to send money VsRdZ4  
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寄票供取款||支票支付to send a cheque for payment Y]}>he1/ 5  
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寄款人a remitter $olITe"$g  
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收款人a remittee -~=:tn)0  
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国外汇票foreign Bill \8-PCD  
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国内汇票inland Bill [/eRc  
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跟单汇票documentary bill n@| &jh  
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空头汇票accommodation bill xcu:'7'K[  
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原始汇票original bill { BDUl3T  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand /M8&`  
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…days after date||…days after date…日后付款 095ZZ20  
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…months after date||…months after date…月后付款 6(.]TEu0  
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见票后…日付款…days after sight||…days sight :%vD hMHa  
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见票后…月付款…months after sight||…months sight ,~,{$\p   
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同组票据set of bills P~" `Og+  
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单张汇票sola of exchange||sole of exchange %4rPkPAtrp  
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远期汇票usance bill||bill at usance d;10[8:5=  
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长期汇票long bill hhVyz{u  
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短期汇票short bill ")87GQ(R  
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逾期汇票overdue bill Gf{FF Ie
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宽限日期days of grace szy^kj^2  
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电汇telegraphic transfer （T.T） 'h&"xXv4|  
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邮汇postal order||postal note （Am.）||post office order||money order u~9gR@e2{  
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本票promissory note （P/N） jH
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押汇负责书||押汇保证书letter of hypothecation IwHYuOED]  
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副保||抵押品||付属担保物collateral security EfR3$sp  
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担保书trust receipt||letter of indemnity  De>'  
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承兑||认付acceptance F~cvob{  
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单张承兑general acceptance 52$7vYMto  
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有条件承兑qualified acceptance ?=%Q$|]-  
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附条件认付conditional acceptance |uT&`0T'e`  
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部分认付partial acceptance   /N`l z>^~