[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。   Tw*p^rU  
会计报表statement of account O/(vimx.#F  
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往来帐目account current e$Yvy>I'tS  
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现在往来帐||存款额current accout 8gt*`]I  
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销货帐account sales }F9#3W&`c  
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共同计算帐项joint account DNqC*IvuzM  
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未决帐项outstanding account C v*K.T  
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贷方帐项credit account||creditor account FK-q-PKO#.  
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借方帐项debit account||debtor account x`IWo:j  
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应付帐||应付未付帐account payable Ar?ZUASJ  
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应收帐||应收未收帐account receivable <1*\ ~CX  
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新交易||新帐new account BxQ,T@  
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未决帐||老帐old account i`vy<Dvpz  
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现金帐cash account 5e7\tBab  
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流水帐running account R2 J A(Hn  
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暂记帐||未定帐suspense account E:PPb9K d  
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过期帐||延滞帐overdue account||pastdue account E_Y!in 70  
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杂项帐户sundry account DvOvtd  
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详细帐单||明细表detail account )ZrB-(u~k  
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呆帐bad account oK4xRv8Hd  
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会计项目title of account ('\sUZ+5  
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会计薄||帐薄account-book <63TN`B  
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营业报告书||损益计算表account of budiness||business report I'p+9H$  
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借贷细帐||交验帐account rendered d\JBjT1g  
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明细帐account stated suGd&eP|  
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与…银行开立一户头to open an account with 2efdJ&eIV  
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与…银行建立交易to keep account with `<|<1,  
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继续记帐to keep account u^CL }t*  
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与…有交易to have an account with gFu,q`
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作成会计帐||有往来帐项to make out an account with ~UNha/nt  
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清算||清理债务to make up an account 3]9Rmx  
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清洁帐目||与…停止交易to close ones account with S_O tY]gF  

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结帐to close an account NqNU:_}  
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清理未付款to ask an account||to demand an account $e--"@[Y  
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结清差额to balance the account with ju"?b2f  
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清算to settle an account||to liquidate an account||to square an account u~Po5W/i  
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审查帐目||监查帐目to audit an account C7*YZe  
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检查帐目to examine an account n8_X<jIp3  
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转入A的帐户to charge the amount to As account RLF6Bc  
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以计帐方式付款to pay on account yUpN`;  
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代理某人||为某人on ones account||on account of one Mog [,{w  
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为自己计算||独立帐目on ones own account vo\'ycPv  
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由某人收益并负风险on ones account and risk||for ones account and risk FZ+2{wIV^  
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由某人负担for ones account||for account of one iv6G9e{cx  
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按某人指示||列入某人帐户by order and for account of one JmK )Y# A  
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列入5月份帐目for May account (:`4*xK  
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编入某中帐项下to pass to the account of||to place to the account of cyB+(jLHDs  
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寄出清算书to send in an account||to send in render an account Zn r4^i&(  
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支票薄cheque book h~Z &L2V  
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支票陈票人cheque drawer jFe8s @7  
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持票人cheque holder 8W P"~Js!  
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不记名支票cheque to bearer||bearer cheque H.{F w j4  
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记名支票||认人支票cheque to order 9M9Fif.  
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到期支票antedated cheque |&MoQxw@  
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未到期支票postdated cheque 2'M5+[8y8  
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保付支票certified cheque 8w[O%  
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未获兑现支票，退票returned cheque JC~sz^>p\  
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横线支票crossed cheque 'G % ]/'_U  
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普通横线general crossing X4hz\={  
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特别横线special crossing ?OnL,y|  
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空白支票blank cheque g]z k`R5  
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失效支票，过期支票stale cheque ET9tn1  
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普通支票open cheque _UkBOJ:G$H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LHZsmUM(dg  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T^7}Qs9  
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支票换现金||兑现to cash a cheque M8Bp-_  
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清理票款to clear a cheque ?rt[ a K  
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保证兑现to certify a cheque  n9&fH  
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填写支票数额to fill up a cheque .7Qqs=Au  
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支票上划线to cross a cheque .%
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开发支票to make out a cheque ;IPk+,hpmi  
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签发支票，开立支票to draw a cheque||to issue a cheque wS7Vo{#@\  
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透支支票to overdraw a cheque DTi^* Wj  
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背书支票to endorse a cheque l&W:t9o  
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请付票款||清付票款to pay a cheque||to honour a cheque 4C:dkaDq]  
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支票退票to dishonour a cheque SZtSUt(ss  
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拒付支票to refuse a cheque qOyS8tA.H  
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拒付支票to stop payment of a cheque j[$+DCO#|m  
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提示要求付款to present for payment F$:mGyl5_  
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见票即付持票人payable to bearer =3V4HQi  
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支付指定人payable to order 1T,Bd!g  
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已过期||无效out of date||stale )kKeA  
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请给出票人R/D||refer to drawer VWCC(YRU|$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +}-cvM/*  
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文字与数字不一致words and figures differ %a-
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支票 aJ]t1  
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时间已过account closed \/y&l\ k)  
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更改处应加盖印章alterations require initials ~;wR}s<}(  
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时间已过effects not cleared x1#6~283  
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停止付款payment stopped (L<G=XC  
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支票毁损cheque mutilated Fi+,omB&  
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汇款||寄钱to remit||to send money C2J@]&  
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寄票供取款||支票支付to send a cheque for payment JG'&anbm  
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寄款人a remitter YW-Ge  
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收款人a remittee NVo=5  
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国外汇票foreign Bill 4*+)D8  
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国内汇票inland Bill ^(yU)k3pu  
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跟单汇票documentary bill c< g{&YJ  
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空头汇票accommodation bill '\Hh  
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原始汇票original bill Tk0Senq,  
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改写||换新票据renewed bill `Jon^&^;|  
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即期汇票sight bill||bill on demand <al/>7z' O  
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…days after date||…days after date…日后付款 5J8U] :Y)  
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…months after date||…months after date…月后付款 +&hd3  
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见票后…日付款…days after sight||…days sight 2_lb+@[W  
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见票后…月付款…months after sight||…months sight Kr'5iFK7  
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同组票据set of bills &]Q\@;]Aq  
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单张汇票sola of exchange||sole of exchange Mm+kG'Z!S  
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远期汇票usance bill||bill at usance D|p`~(  
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长期汇票long bill Cj x
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短期汇票short bill co$I htOv  
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逾期汇票overdue bill Z;bg;@r|  
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宽限日期days of grace -W5ml @  
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电汇telegraphic transfer （T.T） b]Xc5Dp{  
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邮汇postal order||postal note （Am.）||post office order||money order nmn 8Y V1  
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本票promissory note （P/N） :eIu<_,}  
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押汇负责书||押汇保证书letter of hypothecation mB
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副保||抵押品||付属担保物collateral security vnT'.cBB:^  
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担保书trust receipt||letter of indemnity G{,X_MZ%  
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承兑||认付acceptance aB6F<"L,  
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单张承兑general acceptance dy^Zlu` f  
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有条件承兑qualified acceptance <g SZt\  
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附条件认付conditional acceptance LZirw'  
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部分认付partial acceptance   Oq-O|qJj