[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。   P3C|DO4  
会计报表statement of account YqwDvJWX  
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往来帐目account current ycB >gd  
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现在往来帐||存款额current accout }8J77[>/  
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销货帐account sales ^;4nHH7z-,  
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共同计算帐项joint account W zYy<  
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未决帐项outstanding account Ld6j;ZJ';  
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贷方帐项credit account||creditor account EdxTaR  
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借方帐项debit account||debtor account ]Ija,C!#  
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应付帐||应付未付帐account payable f.,ozL3*  
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应收帐||应收未收帐account receivable pJ[7m  
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新交易||新帐new account tkU"
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未决帐||老帐old account J2H/z5YRJ4  
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现金帐cash account #UGm/4C  
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流水帐running account uTY5.8  
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暂记帐||未定帐suspense account Xao 0cb.R  
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过期帐||延滞帐overdue account||pastdue account gHc0n0ZV  
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杂项帐户sundry account Z"rrbN1  
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详细帐单||明细表detail account KsI[  
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呆帐bad account E?san;Ku  
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会计项目title of account 8+m;zvDSU  
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会计薄||帐薄account-book I_xvg >i  
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营业报告书||损益计算表account of budiness||business report !C>}j* 4  
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借贷细帐||交验帐account rendered h3y0bV[g=  
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明细帐account stated pj?wQ'  
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与…银行开立一户头to open an account with Kp[
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与…银行建立交易to keep account with !#P|2>>u  
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继续记帐to keep account LlAMtw"  
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与…有交易to have an account with LPr34BK
  
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作成会计帐||有往来帐项to make out an account with C" vj#Tx  
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清算||清理债务to make up an account B?d^JWTZ  
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清洁帐目||与…停止交易to close ones account with nlv8HC  
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结帐to close an account x;d*?69f]  
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清理未付款to ask an account||to demand an account Jo%5NXts4  
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结清差额to balance the account with 8}9B*m  
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清算to settle an account||to liquidate an account||to square an account 3/+r*lv>X  
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审查帐目||监查帐目to audit an account M6yzqAh  
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检查帐目to examine an account '9O4$s1  

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转入A的帐户to charge the amount to As account 3=r#=u5z  
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以计帐方式付款to pay on account O3H~|R+^  
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代理某人||为某人on ones account||on account of one 8^/V2;~^,>  
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为自己计算||独立帐目on ones own account cY&SKV#  
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由某人收益并负风险on ones account and risk||for ones account and risk _FV<[x,nE8  
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由某人负担for ones account||for account of one [=Qv?am  
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按某人指示||列入某人帐户by order and for account of one N*d )<8_  
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列入5月份帐目for May account CYIp 3D'k  
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编入某中帐项下to pass to the account of||to place to the account of -c%K_2`  
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寄出清算书to send in an account||to send in render an account ho5mH{"OV  
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支票薄cheque book o6{[7jI  
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支票陈票人cheque drawer z|';Y!kQ  
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持票人cheque holder s)?=4zJ  
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不记名支票cheque to bearer||bearer cheque 1M%'Xe7  
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记名支票||认人支票cheque to order *pu ,|  
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到期支票antedated cheque W u4` 3  
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未到期支票postdated cheque PEKU  
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保付支票certified cheque O'<5PwhG  
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未获兑现支票，退票returned cheque %kod31X3<  
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横线支票crossed cheque "OIra2O  
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普通横线general crossing
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特别横线special crossing )oEHE7y  
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空白支票blank cheque Hr?_`:  
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失效支票，过期支票stale cheque I$rn W  
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普通支票open cheque s)gUvS\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount EAPLe{qw:q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n9PCSl j  

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支票换现金||兑现to cash a cheque Hp#IOsP~  
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清理票款to clear a cheque M%U1?^
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保证兑现to certify a cheque *bOgRM[  
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填写支票数额to fill up a cheque Vo G`@^s  
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支票上划线to cross a cheque R6xJw2;_  
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开发支票to make out a cheque ?y1G,0,  
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签发支票，开立支票to draw a cheque||to issue a cheque 9'{i |xG  
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透支支票to overdraw a cheque t,v=~LE  
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背书支票to endorse a cheque ]:K[{3iM  
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请付票款||清付票款to pay a cheque||to honour a cheque y%wjQC 0~  
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支票退票to dishonour a cheque C7hJE-  
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拒付支票to refuse a cheque =KCAHNr4?  
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拒付支票to stop payment of a cheque ]K^#
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提示要求付款to present for payment :Qekv(z  
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见票即付持票人payable to bearer :tTP3t5  
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支付指定人payable to order kbR!iPM-;  
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已过期||无效out of date||stale ! ,v!7I  

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请给出票人R/D||refer to drawer e ab_"W   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds JIYZ  
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文字与数字不一致words and figures differ YS|Ve*t(L=  
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支票 {r.yoI4e  
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时间已过account closed gbclk~kX  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared ' 6#e
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停止付款payment stopped
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支票毁损cheque mutilated JF%_8Ye5  
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汇款||寄钱to remit||to send money FLE 2]cL-  
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寄票供取款||支票支付to send a cheque for payment [ {|868  
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寄款人a remitter O 6}eV^y  
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收款人a remittee Vw~st1",[  
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国外汇票foreign Bill #3WKm*T/  
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国内汇票inland Bill m
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跟单汇票documentary bill ] L E  
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空头汇票accommodation bill (*CGZDg  
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原始汇票original bill F6$QEiDu@  
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改写||换新票据renewed bill E7K(I ?  
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即期汇票sight bill||bill on demand />EH]-|  
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…days after date||…days after date…日后付款 a0]n>C`~  
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…months after date||…months after date…月后付款 uoIvFcb^  
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见票后…日付款…days after sight||…days sight vp>,}nx4  
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见票后…月付款…months after sight||…months sight "0&+`7  
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同组票据set of bills {);S6F$[3  
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单张汇票sola of exchange||sole of exchange g20,et  
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远期汇票usance bill||bill at usance ~ e4Pj`?=K  
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长期汇票long bill C XZO  
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短期汇票short bill O=9mLI6  
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逾期汇票overdue bill U1Z.#ETnM  
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宽限日期days of grace 5$(qnOi  
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电汇telegraphic transfer （T.T） CPw=?<db  
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邮汇postal order||postal note （Am.）||post office order||money order >AbgJ*X.  
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本票promissory note （P/N） Nan@SuKY  
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押汇负责书||押汇保证书letter of hypothecation w;LIP!T#  
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副保||抵押品||付属担保物collateral security ?8g*"&cn  
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担保书trust receipt||letter of indemnity 7_HJ|QB  
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承兑||认付acceptance +/bT4TkML  
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单张承兑general acceptance 1Q&\y)@bT  
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有条件承兑qualified acceptance 6`ZHF e
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附条件认付conditional acceptance 1ZUmMa1(  
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部分认付partial acceptance   b5-WK;