[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。   xP&7i'ag  
会计报表statement of account Fb8d=Zc  
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往来帐目account current Tq?Ai_  
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现在往来帐||存款额current accout V@
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销货帐account sales nQ+5jGP1  
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共同计算帐项joint account ~S;-sxoO0l  
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未决帐项outstanding account J9*;Bqzim  
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贷方帐项credit account||creditor account 3.BUWMD  
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借方帐项debit account||debtor account 6  o  
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应付帐||应付未付帐account payable IkmEctAU  
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应收帐||应收未收帐account receivable vr"Pr4z4i  
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新交易||新帐new account a Z)1SX`D  
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未决帐||老帐old account &2%| ?f|  
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现金帐cash account gT+wn-3  
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流水帐running account t@R n#(~"  
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暂记帐||未定帐suspense account kWa5=BW2f  
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过期帐||延滞帐overdue account||pastdue account Is6}VLbB  
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杂项帐户sundry account 7jxx,#I:  
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详细帐单||明细表detail account !#%>,X#+  
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呆帐bad account N3lz-vP-  
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会计项目title of account WC=d@d)M  
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会计薄||帐薄account-book S"?fa)~  
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营业报告书||损益计算表account of budiness||business report Xm|~1 k_3  
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借贷细帐||交验帐account rendered Id`V`|q  
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明细帐account stated 'ZI8nMY  
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与…银行开立一户头to open an account with KIv_ AMr  
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与…银行建立交易to keep account with gd7r9yV  
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继续记帐to keep account 45wtl/^9  
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与…有交易to have an account with Z|x
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作成会计帐||有往来帐项to make out an account with !Tv3W Q@  
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清算||清理债务to make up an account 6YNL4HE?  
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清洁帐目||与…停止交易to close ones account with <,GVrVH=t"  
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结帐to close an account 9NU0K2S  
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清理未付款to ask an account||to demand an account K y%lu^  
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结清差额to balance the account with OrM1eP"I  
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清算to settle an account||to liquidate an account||to square an account V+lF|CZb5  
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审查帐目||监查帐目to audit an account 5a_8`cs u  
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检查帐目to examine an account [C0v-  
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转入A的帐户to charge the amount to As account (VjU,'h  
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以计帐方式付款to pay on account eyyME c!  
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代理某人||为某人on ones account||on account of one l^Rb%?4Z  
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为自己计算||独立帐目on ones own account WrGnLE kiV  
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由某人收益并负风险on ones account and risk||for ones account and risk !&rd#ZBn  
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由某人负担for ones account||for account of one VWE>w|'  
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按某人指示||列入某人帐户by order and for account of one VX$WL"A  
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列入5月份帐目for May account r\;fyeH  
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编入某中帐项下to pass to the account of||to place to the account of tR|dnC4U  
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寄出清算书to send in an account||to send in render an account i3,IEN  
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支票薄cheque book i7Up AHd/  
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支票陈票人cheque drawer OM*c7&  
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持票人cheque holder G#n 4g:K  
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不记名支票cheque to bearer||bearer cheque \Oe o"|  
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记名支票||认人支票cheque to order /;*_[g5*i  
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到期支票antedated cheque |C[!
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未到期支票postdated cheque cS;3,#$
  
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保付支票certified cheque MCKN.f%lP  
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未获兑现支票，退票returned cheque TN(Vzs%  
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横线支票crossed cheque n i#jAwkN5  
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普通横线general crossing K*/oWYM]  
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特别横线special crossing a:BW*Hy{\  
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空白支票blank cheque Qs&;MW4q  
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失效支票，过期支票stale cheque h `Lr5)B'  
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普通支票open cheque F.[%0b E  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )DgXsT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 8y LcTA$T  
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支票换现金||兑现to cash a cheque ZQ`8RF *v  
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清理票款to clear a cheque CTIS}_CWd=  
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保证兑现to certify a cheque \+ se%O  
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填写支票数额to fill up a cheque dyQ7@K.E  
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支票上划线to cross a cheque
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开发支票to make out a cheque cY?|RXNmZ  
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签发支票，开立支票to draw a cheque||to issue a cheque 7:4c\C0  
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透支支票to overdraw a cheque )D8 op;Fn  
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背书支票to endorse a cheque `vgaX,F*  
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请付票款||清付票款to pay a cheque||to honour a cheque "mf$E|  
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支票退票to dishonour a cheque Q`<{cFsU  
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拒付支票to refuse a cheque &]#L'D!"  
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拒付支票to stop payment of a cheque fk5'v
 
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提示要求付款to present for payment {g<D:"Q  
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见票即付持票人payable to bearer 0X5cn 0L^  
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支付指定人payable to order SQ_?4 s::  
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已过期||无效out of date||stale D4!;*2t  
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请给出票人R/D||refer to drawer \Y)HSJR;e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #ODP+>-IjB  
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文字与数字不一致words and figures differ SKL4U5D{  
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支票 f=F:Af!  
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时间已过account closed [<RhaZz  
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更改处应加盖印章alterations require initials Ay
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时间已过effects not cleared dw"Es;^  
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停止付款payment stopped _nMd  
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支票毁损cheque mutilated %;'~TtW5  
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汇款||寄钱to remit||to send money ,eyh%k*hz  
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寄票供取款||支票支付to send a cheque for payment 4Hj)Av<O(  
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寄款人a remitter =0Z
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收款人a remittee 3a?-UT!  
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国外汇票foreign Bill !Y~UO)u2  
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国内汇票inland Bill ?\V#^q-  
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跟单汇票documentary bill io4<HN  
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空头汇票accommodation bill w2DC5ei'  
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原始汇票original bill b>uD-CSA  
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改写||换新票据renewed bill =)Xj[NNRT
 
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即期汇票sight bill||bill on demand n28JWkK8  
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…days after date||…days after date…日后付款 nTy]sPn  
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…months after date||…months after date…月后付款 [Hh-F#|R  
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见票后…日付款…days after sight||…days sight q'mh*   
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见票后…月付款…months after sight||…months sight &6sF wK  
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同组票据set of bills U=n7R Pw  
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单张汇票sola of exchange||sole of exchange 2*Qv6 :qK  
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远期汇票usance bill||bill at usance 6v)TCj/  
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长期汇票long bill i'ap8Dr  
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短期汇票short bill (`.# n3{  
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逾期汇票overdue bill sfXFh  
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宽限日期days of grace :c*"Dx'D  
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电汇telegraphic transfer （T.T） tq L(H25z  
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邮汇postal order||postal note （Am.）||post office order||money order =KPmZ,/w  
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本票promissory note （P/N） !5*VBE\  
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押汇负责书||押汇保证书letter of hypothecation rL5=8l  
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副保||抵押品||付属担保物collateral security _U~R  
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担保书trust receipt||letter of indemnity d.&_j`\F  
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承兑||认付acceptance 4=,J@N-  
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单张承兑general acceptance 88?bUA3]  
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有条件承兑qualified acceptance {~apY,3  
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附条件认付conditional acceptance <F3{-f'Rx  
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部分认付partial acceptance   {6u)EJ