[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。   f?> ?jf  
会计报表statement of account P)LOAe1'  
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往来帐目account current ~(B%E'  
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现在往来帐||存款额current accout zGy+jeH:.  
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销货帐account sales *\cU}qjk  
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共同计算帐项joint account bZ^'_OOn  
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未决帐项outstanding account +ej5C:El_}  

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贷方帐项credit account||creditor account *`LrvE@t  
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借方帐项debit account||debtor account :qzhkKu  
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应付帐||应付未付帐account payable )>"pm{g2  
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应收帐||应收未收帐account receivable #_ UP}G$  
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新交易||新帐new account G9GHBwT  
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未决帐||老帐old account ?$uEN_1O\@  
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现金帐cash account ynZEJKo  
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流水帐running account =sefT@<  
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暂记帐||未定帐suspense account 2oOos%0  
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过期帐||延滞帐overdue account||pastdue account (I(U23A~  
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杂项帐户sundry account r!w*y3  
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详细帐单||明细表detail account i)$
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呆帐bad account Ciz,1IV  
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会计项目title of account >{-rl@^H:  
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会计薄||帐薄account-book B1s&2{L6K  

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营业报告书||损益计算表account of budiness||business report vb]uO ' l  
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借贷细帐||交验帐account rendered m=v.<+>  
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明细帐account stated *~cNUyd  
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与…银行开立一户头to open an account with 6 b?K-)kL  
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与…银行建立交易to keep account with Y5B!*+h  
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继续记帐to keep account DT6BFx  
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与…有交易to have an account with kK 5~hpv  
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作成会计帐||有往来帐项to make out an account with I$)9T^Ra  
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清算||清理债务to make up an account MrOtsX  
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清洁帐目||与…停止交易to close ones account with 
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结帐to close an account Q&%gpa).W  
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清理未付款to ask an account||to demand an account XuZgyt"=r  
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结清差额to balance the account with qEdY]t   
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清算to settle an account||to liquidate an account||to square an account 2!{_x8,n  
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审查帐目||监查帐目to audit an account |BGzdBm^x:  
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检查帐目to examine an account bs?4|#[K  
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转入A的帐户to charge the amount to As account o9v9 bL+X  
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以计帐方式付款to pay on account %u]>K(tU  
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代理某人||为某人on ones account||on account of one 2b:I.  
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为自己计算||独立帐目on ones own account Q?9eu%G6I  
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由某人收益并负风险on ones account and risk||for ones account and risk "M]`>eixL  
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由某人负担for ones account||for account of one |'#uV)b0@  
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按某人指示||列入某人帐户by order and for account of one K V'-^\  
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列入5月份帐目for May account +Nka,C^O"  
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编入某中帐项下to pass to the account of||to place to the account of ]}AyDy6C  
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寄出清算书to send in an account||to send in render an account u+8?'ZT,  
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支票薄cheque book XpOQBXbt  
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支票陈票人cheque drawer T}A{Xu*:+H  
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持票人cheque holder v#+tu,)V;  
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不记名支票cheque to bearer||bearer cheque BH=CoD.  
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记名支票||认人支票cheque to order HnfTj5J@  
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到期支票antedated cheque "mkTCR^]e  
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未到期支票postdated cheque sQe>LNp,G  
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保付支票certified cheque  Z@`HFZJ  
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未获兑现支票，退票returned cheque l=J
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横线支票crossed cheque >j$CM:w  
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普通横线general crossing #VEHyz6P  
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特别横线special crossing 1jozM"H7Q  
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空白支票blank cheque <[7.+{qfW  
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失效支票，过期支票stale cheque U{o0P
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普通支票open cheque ( Qw"^lE3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges X ] &Q^  
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支票换现金||兑现to cash a cheque >_]j{}~\k  
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清理票款to clear a cheque ND7 gxt-B  
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保证兑现to certify a cheque y!Q&;xO+!  
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填写支票数额to fill up a cheque 2mbZ6'p {  
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支票上划线to cross a cheque -Vk+zEht  
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开发支票to make out a cheque t+5JIQY>  
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签发支票，开立支票to draw a cheque||to issue a cheque g# ;w)-Zj  
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透支支票to overdraw a cheque w9h\J#f  
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背书支票to endorse a cheque i3*S`/]p  
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请付票款||清付票款to pay a cheque||to honour a cheque vW 0m%  
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支票退票to dishonour a cheque T&I*8 R~  
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拒付支票to refuse a cheque RZ9vQ\X U)  
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拒付支票to stop payment of a cheque !MNUp(:  
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提示要求付款to present for payment nk]jIRy^T  
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见票即付持票人payable to bearer `9Zoq=/  
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支付指定人payable to order 2GA6@-u\  
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已过期||无效out of date||stale (Kd;l&8  

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请给出票人R/D||refer to drawer meT~b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds E$; =*0w  
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文字与数字不一致words and figures differ [ /w{,+U  
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支票 }:7'C. ."  
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时间已过account closed 4<)%Esyb  
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更改处应加盖印章alterations require initials qP6]}Aj]  
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时间已过effects not cleared R<@s]xX_  
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停止付款payment stopped \:-#,( .V  
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支票毁损cheque mutilated bO>q`%&  
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汇款||寄钱to remit||to send money q  9lz  
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寄票供取款||支票支付to send a cheque for payment %^f!= *  
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寄款人a remitter 5wYYYo=  
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收款人a remittee B/.+&AJw  
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国外汇票foreign Bill Dn~r~aR$g  
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国内汇票inland Bill /8(c^  
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跟单汇票documentary bill )Be?axI  
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空头汇票accommodation bill q-kMqnQ  
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原始汇票original bill `
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改写||换新票据renewed bill qYo"-D*  
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即期汇票sight bill||bill on demand 0kC}qru'  
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…days after date||…days after date…日后付款 T,N"8N{K"  
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…months after date||…months after date…月后付款 Z{-x}${  
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见票后…日付款…days after sight||…days sight `"~s<+  
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见票后…月付款…months after sight||…months sight Arvxl(R\4  
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同组票据set of bills @L?X}'0xI4  
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单张汇票sola of exchange||sole of exchange gFO|)I N  
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远期汇票usance bill||bill at usance 6@0 wKV!D  
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长期汇票long bill D@]gc&JN[  
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短期汇票short bill RX]x3-  
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逾期汇票overdue bill NF?FEUoxz  
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宽限日期days of grace sOyWsXd+R'  
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电汇telegraphic transfer （T.T） IKJ~sw~AQ  
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邮汇postal order||postal note （Am.）||post office order||money order to0tH^pD  
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本票promissory note （P/N） o
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押汇负责书||押汇保证书letter of hypothecation JOj\#!\>k0  
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副保||抵押品||付属担保物collateral security -Q@jL{Ue  
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担保书trust receipt||letter of indemnity {Y5h*BD>  
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承兑||认付acceptance C9-9cdW H  
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单张承兑general acceptance >/"XX,3  
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有条件承兑qualified acceptance RJs_ S  
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附条件认付conditional acceptance _ED1".&#f  
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部分认付partial acceptance   u)P$xkf