[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。   A)~oD_ooQ  
会计报表statement of account N^B7<~ bD  
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往来帐目account current M>=@Z*u/+  
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现在往来帐||存款额current accout a9&[Qv5-/  
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销货帐account sales %wl:>9]
 
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共同计算帐项joint account J,7_5V@jJ  
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未决帐项outstanding account N"E\o,_  
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贷方帐项credit account||creditor account qZ1fQN1yG  
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借方帐项debit account||debtor account Pyyx/u+?@  
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应付帐||应付未付帐account payable %H}+
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应收帐||应收未收帐account receivable ||!k 3t#<  
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新交易||新帐new account P}VD}lEyO  
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未决帐||老帐old account WrG)&&d  
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现金帐cash account Zmp ^!|=X!  
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流水帐running account ^T<<F}@q  
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暂记帐||未定帐suspense account FJ2^
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过期帐||延滞帐overdue account||pastdue account 9xWeVlfQ  
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杂项帐户sundry account n\P{Mc  
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详细帐单||明细表detail account VvPTL8Z  
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呆帐bad account NDI|;  
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会计项目title of account #PFf`7b,z  
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会计薄||帐薄account-book fwOvlD&e  
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营业报告书||损益计算表account of budiness||business report g8B@M*JA  
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借贷细帐||交验帐account rendered oU{m
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明细帐account stated M3x%D)*  
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与…银行开立一户头to open an account with L%N|8P[  
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与…银行建立交易to keep account with M"5,8Q`PkI  
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继续记帐to keep account R~;<}!Gtx  
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与…有交易to have an account with ?MyXii<a  
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作成会计帐||有往来帐项to make out an account with @)|62Dv /  
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清算||清理债务to make up an account \h?C G_|]  
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清洁帐目||与…停止交易to close ones account with $#8dtF  
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结帐to close an account gI<TfcC  
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清理未付款to ask an account||to demand an account 9v8{JaI3  
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结清差额to balance the account with #jv~FR`4v^  
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清算to settle an account||to liquidate an account||to square an account :4;ZO~eq!  
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审查帐目||监查帐目to audit an account JUt 7  
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检查帐目to examine an account uK2MC?LP  
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转入A的帐户to charge the amount to As account #HfvY}[o  
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以计帐方式付款to pay on account MkEr|w'  
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代理某人||为某人on ones account||on account of one y-w=4_W  
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为自己计算||独立帐目on ones own account  \09eH[  
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由某人收益并负风险on ones account and risk||for ones account and risk [p^N].K$  
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由某人负担for ones account||for account of one pC2ZN  
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按某人指示||列入某人帐户by order and for account of one >>oR@  
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列入5月份帐目for May account +[Cdd{2  
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编入某中帐项下to pass to the account of||to place to the account of {|nm0vg`A  
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寄出清算书to send in an account||to send in render an account $fES06%  
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支票薄cheque book |U)m'W-(q  
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支票陈票人cheque drawer 0goKiPx  
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持票人cheque holder -;9pZ'r  
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不记名支票cheque to bearer||bearer cheque v|uY \Z  
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记名支票||认人支票cheque to order e[
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到期支票antedated cheque *%
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未到期支票postdated cheque . +_IpygQ  
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保付支票certified cheque BkfWZ O{7  
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未获兑现支票，退票returned cheque *4}l
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横线支票crossed cheque bDd$79@m  
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普通横线general crossing N}{CL(xi  
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特别横线special crossing V+M2
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空白支票blank cheque G#V5E)Dx  
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失效支票，过期支票stale cheque .N~qpynY  
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普通支票open cheque /bA\O   
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount t!^FWr&  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (zkh`8L  
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支票换现金||兑现to cash a cheque ixN>KwH  
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清理票款to clear a cheque qS{lay  
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保证兑现to certify a cheque )>at]mH  
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填写支票数额to fill up a cheque IDBhhv3ak  
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支票上划线to cross a cheque OB3AZH$  
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开发支票to make out a cheque W"Dj+/uS  
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签发支票，开立支票to draw a cheque||to issue a cheque `u :U{m  
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透支支票to overdraw a cheque H_; Dq*  
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背书支票to endorse a cheque /@FB;`'  
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请付票款||清付票款to pay a cheque||to honour a cheque  9 N=KU  
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支票退票to dishonour a cheque 9 )B>|#\  
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拒付支票to refuse a cheque :7g=b%;  
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拒付支票to stop payment of a cheque "TcW4U9  
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提示要求付款to present for payment (X[CsaXt  
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见票即付持票人payable to bearer bzN-*3YE=  
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支付指定人payable to order X-LA}YH=tS  

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已过期||无效out of date||stale s=6}%%q6  
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请给出票人R/D||refer to drawer g"s$}5{8:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VGHWNMT  
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文字与数字不一致words and figures differ PWRy7d  
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支票 X"gCRn%tn  
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时间已过account closed 7cAXd#sI  
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更改处应加盖印章alterations require initials ~R$~&x(b  
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时间已过effects not cleared UYk>'\%H0  
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停止付款payment stopped ~\x:<)  
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支票毁损cheque mutilated +3s%E{  
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汇款||寄钱to remit||to send money U
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寄票供取款||支票支付to send a cheque for payment gaA<}Tp,  
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寄款人a remitter UA R5^  
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收款人a remittee l3N I$Zu  
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国外汇票foreign Bill w9 w%&{j  
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国内汇票inland Bill
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跟单汇票documentary bill uKgZ $-'  
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空头汇票accommodation bill Z|RY2P>E  
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原始汇票original bill P{Q=mEQ  
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改写||换新票据renewed bill 43V}#DA@  
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即期汇票sight bill||bill on demand Ecs,$\  
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…days after date||…days after date…日后付款 Ytg
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…months after date||…months after date…月后付款 b%cF  
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见票后…日付款…days after sight||…days sight <]G]W/eB'  
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见票后…月付款…months after sight||…months sight A/`%/0e  
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同组票据set of bills z3uW)GQ.  
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单张汇票sola of exchange||sole of exchange r[K5w  
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远期汇票usance bill||bill at usance \}]! )}G  
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长期汇票long bill yeHD a+}  
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短期汇票short bill *&f$K1p  
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逾期汇票overdue bill 5ms""LD/  
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宽限日期days of grace ~9j%Hm0ht  
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电汇telegraphic transfer （T.T） 9*a=iL*Nw  
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邮汇postal order||postal note （Am.）||post office order||money order )wNP( @$L  
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本票promissory note （P/N） db6mfxi  
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押汇负责书||押汇保证书letter of hypothecation ~P*6ozSYpY  
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副保||抵押品||付属担保物collateral security ^crCy-`#  
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担保书trust receipt||letter of indemnity 63q^ $I  
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承兑||认付acceptance KSbKEA  
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单张承兑general acceptance V/%>4G
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有条件承兑qualified acceptance T%.8'9  
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附条件认付conditional acceptance 14Xqn
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部分认付partial acceptance   8ZM?)#`@{