[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。   Rd#WMo2Xd  
会计报表statement of account j-lfMEa$o  
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往来帐目account current c_4[e5z  
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现在往来帐||存款额current accout md"!33 @  
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销货帐account sales gMzcTmbc8  
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共同计算帐项joint account !:q/Ye3.  
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未决帐项outstanding account hpO`]  
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贷方帐项credit account||creditor account JvVWG'Z"  
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借方帐项debit account||debtor account xc=b |:A  
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应付帐||应付未付帐account payable Cv6'`",Yzm  
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应收帐||应收未收帐account receivable &,{fw@#)_  
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新交易||新帐new account 9]f!
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未决帐||老帐old account \Q0[?k  
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现金帐cash account pwL;A3$|  
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流水帐running account RP[{4Q8  
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暂记帐||未定帐suspense account Ve}(s?hU5  
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过期帐||延滞帐overdue account||pastdue account KL1/^1  
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杂项帐户sundry account x@P y>f2  
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详细帐单||明细表detail account xjfV?B'Y}V  
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呆帐bad account YVQN&|-  
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会计项目title of account F U_jGwD  
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会计薄||帐薄account-book v- T$:cL  
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营业报告书||损益计算表account of budiness||business report 8ja$g,  
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借贷细帐||交验帐account rendered fkuLj%R  
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明细帐account stated qaiNz S@q  
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与…银行开立一户头to open an account with *7CV^mDm  
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与…银行建立交易to keep account with QQ%D8$k"  
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继续记帐to keep account !nqUBa  
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与…有交易to have an account with >6NRi/[  
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作成会计帐||有往来帐项to make out an account with U &C!}  
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清算||清理债务to make up an account XG}
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清洁帐目||与…停止交易to close ones account with ,5i`-OI  
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结帐to close an account _"E%xM*r  
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清理未付款to ask an account||to demand an account ti5mIW\  
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结清差额to balance the account with -K q5i  
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清算to settle an account||to liquidate an account||to square an account 0rOfrTNOz%  
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审查帐目||监查帐目to audit an account 695V3R 7  
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检查帐目to examine an account =:&ly'QB&  
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转入A的帐户to charge the amount to As account |%J{RA  
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以计帐方式付款to pay on account V,mw[Hw  
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代理某人||为某人on ones account||on account of one ]ro*G"-_1#  
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为自己计算||独立帐目on ones own account :K-~fA%kt?  
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由某人收益并负风险on ones account and risk||for ones account and risk {l>yi  
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由某人负担for ones account||for account of one 5MN8D COF  

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按某人指示||列入某人帐户by order and for account of one i>D.!x  
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列入5月份帐目for May account EH256f(&  
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编入某中帐项下to pass to the account of||to place to the account of ?\t#1"d  
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寄出清算书to send in an account||to send in render an account h-G)o[MA  
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支票薄cheque book (#Wu#F1;  
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支票陈票人cheque drawer 43mP]*=A  
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持票人cheque holder iPd[l{85Z  
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不记名支票cheque to bearer||bearer cheque F P* lQRA  
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记名支票||认人支票cheque to order I aGq]z  
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到期支票antedated cheque P*FMwrJj>r  
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未到期支票postdated cheque {]:7bV#JP  
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保付支票certified cheque Q36q Iq_0e  
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未获兑现支票，退票returned cheque Uk^B"y_  
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横线支票crossed cheque PE5R7)~A  
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普通横线general crossing (O.d>  
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特别横线special crossing 23Nw!6S  
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空白支票blank cheque " @v <Bk  
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失效支票，过期支票stale cheque 56zL"TF`  
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普通支票open cheque A v2 08}Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h*w%jdQ6  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges BG6B:  
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支票换现金||兑现to cash a cheque k <=//r  
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清理票款to clear a cheque aMWmLpv4'  
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保证兑现to certify a cheque {khqu:HUn`  
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填写支票数额to fill up a cheque iOU 6V  
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支票上划线to cross a cheque (tIo:j  

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开发支票to make out a cheque fGUE<l  
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签发支票，开立支票to draw a cheque||to issue a cheque ^l9N48]|?  
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透支支票to overdraw a cheque DI:]GED"=  
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背书支票to endorse a cheque `|{-+m  
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请付票款||清付票款to pay a cheque||to honour a cheque )wC?T  
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支票退票to dishonour a cheque c6h.iBJ
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拒付支票to refuse a cheque O(fM?4w  
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拒付支票to stop payment of a cheque 9s\A\$("l  
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提示要求付款to present for payment RRmz"j>  
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见票即付持票人payable to bearer >3p\m  
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支付指定人payable to order idLWe9gC  
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已过期||无效out of date||stale 6wBx;y |  
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请给出票人R/D||refer to drawer C'9Cr}cZ.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0(eBZdRO  
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文字与数字不一致words and figures differ MI/MhkS ?  
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支票 7I &&bWB  
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时间已过account closed sd*p/Q|4  
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更改处应加盖印章alterations require initials c23oCfB>  
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时间已过effects not cleared (l\1n;s*B  
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停止付款payment stopped t)~"4]{*}D  
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支票毁损cheque mutilated o*-)Tq8GHE  
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汇款||寄钱to remit||to send money J1,9kCO  
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寄票供取款||支票支付to send a cheque for payment SON-Z
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寄款人a remitter 8NxM4$nQX  
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收款人a remittee w{Ivmdto  
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国外汇票foreign Bill };mA^xO]j  
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国内汇票inland Bill Ghu#XJB?  
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跟单汇票documentary bill n D0K).=Q  
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空头汇票accommodation bill KT_!d*  
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原始汇票original bill \MsTB|Z  
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改写||换新票据renewed bill DjCqh-&L  
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即期汇票sight bill||bill on demand 9`T)@Uj2n  
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…days after date||…days after date…日后付款 H7?Vybg~  
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…months after date||…months after date…月后付款 0Be<X  
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见票后…日付款…days after sight||…days sight P!$Z
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见票后…月付款…months after sight||…months sight e2L0VXbb  
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同组票据set of bills *]. 7dec/  
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单张汇票sola of exchange||sole of exchange bADnW4N`6;  
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远期汇票usance bill||bill at usance a[v0%W ]u  
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长期汇票long bill ~Xw"}S5  
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短期汇票short bill MV!{j;g1<  
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逾期汇票overdue bill c4!^nk]  

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宽限日期days of grace t^VwR=i  

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电汇telegraphic transfer （T.T） sJ\BF  
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邮汇postal order||postal note （Am.）||post office order||money order rI{=WPI&WU  
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本票promissory note （P/N） Gk967pC  
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押汇负责书||押汇保证书letter of hypothecation ml2_ ]3j!  
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副保||抵押品||付属担保物collateral security XV!6dh!  
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担保书trust receipt||letter of indemnity B! rTD5a  
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承兑||认付acceptance 7}1~%:6  
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单张承兑general acceptance 3WN`y8l  
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有条件承兑qualified acceptance h a|C&G  
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附条件认付conditional acceptance `/_o!(Z`  
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部分认付partial acceptance   D@G\7KH@