[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。   BL 1KM2]  
会计报表statement of account AC1RP`c  
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往来帐目account current dvjj"F'Bf  
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现在往来帐||存款额current accout _l9

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销货帐account sales +o`%7r(R  
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共同计算帐项joint account \ji\r]k  
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未决帐项outstanding account b_RO%L:"yL  
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贷方帐项credit account||creditor account  q 6F1Rt  
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借方帐项debit account||debtor account Zb=NcEPGy  
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应付帐||应付未付帐account payable )&_bY~
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应收帐||应收未收帐account receivable F%-@_IsG#  
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新交易||新帐new account 6d]4 %QT  
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未决帐||老帐old account +h"i6`g  
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现金帐cash account g/.FJ-I*  
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流水帐running account ivgX o'=  
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暂记帐||未定帐suspense account =? !FO'zt"  
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过期帐||延滞帐overdue account||pastdue account NxnRQS  
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杂项帐户sundry account 'Grej8  
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详细帐单||明细表detail account 1sg:8AA  
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呆帐bad account )8^E{w^D}  
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会计项目title of account 4Mg%}/cC  
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会计薄||帐薄account-book ,$t1LV;o=  
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营业报告书||损益计算表account of budiness||business report D,..gsg  
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借贷细帐||交验帐account rendered . h)VR 5?j  
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明细帐account stated >{Ayzz>v  
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与…银行开立一户头to open an account with uG'S&8i_  
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与…银行建立交易to keep account with \h[*oeh  
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继续记帐to keep account pFMJG<W9,  
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与…有交易to have an account with Z/ml,4e  
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作成会计帐||有往来帐项to make out an account with xH28\]F5n  
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清算||清理债务to make up an account U43U2/^  
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清洁帐目||与…停止交易to close ones account with SefF Ci%4  
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结帐to close an account FDF DB  
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清理未付款to ask an account||to demand an account Q>X1 :Zn3  
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结清差额to balance the account with oEZhKVyc.y  
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清算to settle an account||to liquidate an account||to square an account TRgj`FG  
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审查帐目||监查帐目to audit an account AVz907h8  
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检查帐目to examine an account rx#GrV*y  
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转入A的帐户to charge the amount to As account Y^#>3T  
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以计帐方式付款to pay on account NeEV=+<-G  
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代理某人||为某人on ones account||on account of one 9QF,ynE  
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为自己计算||独立帐目on ones own account H%>cpwa[7  
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由某人收益并负风险on ones account and risk||for ones account and risk M@.
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由某人负担for ones account||for account of one |BbrB[+ v[  
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按某人指示||列入某人帐户by order and for account of one f0{tBD!%  
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列入5月份帐目for May account ~fpk`&nhe  
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编入某中帐项下to pass to the account of||to place to the account of lz#@_F|.*  
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寄出清算书to send in an account||to send in render an account hZO=$Mm4p  
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支票薄cheque book Zr!CT5C5  
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支票陈票人cheque drawer AT^MQv
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持票人cheque holder KJ6:ZTbW  
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不记名支票cheque to bearer||bearer cheque +,0 :L :a  
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记名支票||认人支票cheque to order ")GrQv a  
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到期支票antedated cheque ulY<4MN  
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未到期支票postdated cheque [-x]%  
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保付支票certified cheque mwqe@7  
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未获兑现支票，退票returned cheque vZ2/>}!Z=  
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横线支票crossed cheque ' +[fJ>Le  
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普通横线general crossing E6y ?DXWH  
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特别横线special crossing dWAKIBe  
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空白支票blank cheque +zLh<q0  
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失效支票，过期支票stale cheque ^ s@'nKc  
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普通支票open cheque _3?7iH  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^l"  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w-.=u3  
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支票换现金||兑现to cash a cheque 'v*Y7zZ#K  
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清理票款to clear a cheque m!-,K8  
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保证兑现to certify a cheque :7+E fu  
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填写支票数额to fill up a cheque 4d*=gy%  
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支票上划线to cross a cheque [j:]YR  
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开发支票to make out a cheque k*8 ld-O  
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签发支票，开立支票to draw a cheque||to issue a cheque aQK>q. t  
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透支支票to overdraw a cheque )NwIEk>Tf  
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背书支票to endorse a cheque iS{8cN3R  
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请付票款||清付票款to pay a cheque||to honour a cheque %y/8i%@6  
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支票退票to dishonour a cheque q>T7};5m2  
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拒付支票to refuse a cheque Olg@ Ri  
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拒付支票to stop payment of a cheque [4qx+y pT  
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提示要求付款to present for payment IQFt4{aK3  
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见票即付持票人payable to bearer |(E.Sb  
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支付指定人payable to order qFo'"z`84  
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已过期||无效out of date||stale HCh;Xi  
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请给出票人R/D||refer to drawer Kp+Lk  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qHGXs@*M&  
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文字与数字不一致words and figures differ "x.|'  
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支票 =(f+geA"hm  
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时间已过account closed ~RV>V*l  
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更改处应加盖印章alterations require initials nR7 usL  
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时间已过effects not cleared Lw 7,[?,Z  
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停止付款payment stopped ^`Tns6u>  
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支票毁损cheque mutilated rO]7g  
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汇款||寄钱to remit||to send money \Kph?l9Ww  
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寄票供取款||支票支付to send a cheque for payment X<\y%2B|l  
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寄款人a remitter fk%yi[  
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收款人a remittee SST1vzm!  
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国外汇票foreign Bill o8+ZgXct  
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国内汇票inland Bill R u^v!l`!7  
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跟单汇票documentary bill [
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空头汇票accommodation bill %Z@+K_X9x  
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原始汇票original bill =M"H~;f]  
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改写||换新票据renewed bill 70p1&Y7or  
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即期汇票sight bill||bill on demand  laX(?{_  
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…days after date||…days after date…日后付款 ,1'9l)zP  
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…months after date||…months after date…月后付款 /0Q=}:d  
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见票后…日付款…days after sight||…days sight c|<*w[%C  
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见票后…月付款…months after sight||…months sight * z|i{=W F  
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同组票据set of bills )(~s-x^\z@  
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单张汇票sola of exchange||sole of exchange [:gPp)f,  
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远期汇票usance bill||bill at usance 7Q,9j.  
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长期汇票long bill dz fR ^Gv  
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短期汇票short bill aty"6~  
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逾期汇票overdue bill lz>YjK:  
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宽限日期days of grace 61|uvTX  
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电汇telegraphic transfer （T.T） xWk:7,/  
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邮汇postal order||postal note （Am.）||post office order||money order 6*`KC)a  
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本票promissory note （P/N） V1Yab#  
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押汇负责书||押汇保证书letter of hypothecation h2kba6rwk  
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副保||抵押品||付属担保物collateral security +"8 [E~Bih  
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担保书trust receipt||letter of indemnity npsDy&  
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承兑||认付acceptance /Y=Cg%+  
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单张承兑general acceptance eVL#3|=  
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有条件承兑qualified acceptance @qP uYFnw  
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附条件认付conditional acceptance pq8XCOllXx  
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部分认付partial acceptance   _v~c3y).