[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。   Ni Y.OwKr  
会计报表statement of account ^)%TQ.  
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往来帐目account current 6)#=@i` \  
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现在往来帐||存款额current accout 2)4oe  
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销货帐account sales # M18&ld,r  
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共同计算帐项joint account Sf"]enwB  
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未决帐项outstanding account NB#-W4NA  
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贷方帐项credit account||creditor account =H)"t:xE  
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借方帐项debit account||debtor account L>>Cx`ASi  
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应付帐||应付未付帐account payable ` Clh;  
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应收帐||应收未收帐account receivable g|V
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新交易||新帐new account "&{sE RYY  
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未决帐||老帐old account 5rPK7Jh`B  
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现金帐cash account bS"zp6Di  
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流水帐running account p&Ev"xhs  
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暂记帐||未定帐suspense account ZgH(,g,TU  
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过期帐||延滞帐overdue account||pastdue account w$j!89@)  
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杂项帐户sundry account 'pQ\BH  
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详细帐单||明细表detail account N}5'Hk4
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呆帐bad account X$(Dem  
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会计项目title of account rUOl+p_47  
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会计薄||帐薄account-book LktH*ePO  
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营业报告书||损益计算表account of budiness||business report RZr
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借贷细帐||交验帐account rendered s6+`cC4  
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明细帐account stated i wS55o  
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与…银行开立一户头to open an account with O\&[|sGY{  
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与…银行建立交易to keep account with 6tKCY(#oO+  
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继续记帐to keep account /CfgxPo  
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与…有交易to have an account with 4te QG  
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作成会计帐||有往来帐项to make out an account with l Taw6;  
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清算||清理债务to make up an account wu53e= /  
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清洁帐目||与…停止交易to close ones account with &upM,Jsr*  
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结帐to close an account i0/RvrLc  
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清理未付款to ask an account||to demand an account ?=#vp /  
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结清差额to balance the account with mMSQW6~j  
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清算to settle an account||to liquidate an account||to square an account 97 eEqI$#  
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审查帐目||监查帐目to audit an account mtd ,m  
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检查帐目to examine an account 1~aP)q  
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转入A的帐户to charge the amount to As account ?_V&~?r   
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以计帐方式付款to pay on account 1O,:fTG<  
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代理某人||为某人on ones account||on account of one 1LZ[i89&%  
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为自己计算||独立帐目on ones own account rHaj~s 4  
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由某人收益并负风险on ones account and risk||for ones account and risk X%rsa7H3J  
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由某人负担for ones account||for account of one D8 BmC  
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按某人指示||列入某人帐户by order and for account of one @i <vlHpl  
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列入5月份帐目for May account W\Df:P {<  
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编入某中帐项下to pass to the account of||to place to the account of F87/p  
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寄出清算书to send in an account||to send in render an account Rn$[P.||  
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支票薄cheque book 6^e}^~|  
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支票陈票人cheque drawer %E2b{Y;  
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持票人cheque holder Ji4JP0  
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不记名支票cheque to bearer||bearer cheque ZM16 ~k  
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记名支票||认人支票cheque to order N Hiac(&*  
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到期支票antedated cheque gA}?X  
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未到期支票postdated cheque Ggry,3X3  
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保付支票certified cheque K7X *N  
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未获兑现支票，退票returned cheque d$^@$E2f  
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横线支票crossed cheque 22'Ra[  
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普通横线general crossing g/frg(KF  
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特别横线special crossing +%H=+fJ2}  
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空白支票blank cheque `A9fanh  
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失效支票，过期支票stale cheque k[) /,1  
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普通支票open cheque +koW3>  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F"cZ$TL]  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <*+[E!oi  
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支票换现金||兑现to cash a cheque 6q8PLyIp  
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清理票款to clear a cheque AQ0zs y  
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保证兑现to certify a cheque i9 V,  
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填写支票数额to fill up a cheque _h`4`r  
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支票上划线to cross a cheque E^A!k=>  
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开发支票to make out a cheque H : ;XU  
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签发支票，开立支票to draw a cheque||to issue a cheque |WpJen*?Y  
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透支支票to overdraw a cheque $~j9{*
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背书支票to endorse a cheque )]LP8 J&  
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请付票款||清付票款to pay a cheque||to honour a cheque 7TU xdI  
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支票退票to dishonour a cheque TJ>1?W\Z  
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拒付支票to refuse a cheque * UXa.kT@  
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拒付支票to stop payment of a cheque g6S-vSX,  

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提示要求付款to present for payment ^#K^WV  
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见票即付持票人payable to bearer Fu\#:+5\  
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支付指定人payable to order O*x~a;?G  
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已过期||无效out of date||stale PlT_]p  
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请给出票人R/D||refer to drawer wuXH'  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds vq-;wdq?2  
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文字与数字不一致words and figures differ klY
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支票 jqTK7b  
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时间已过account closed 1=!2|D:C)i  
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更改处应加盖印章alterations require initials 7 n^1H[q  
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时间已过effects not cleared nLPd]%78>  
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停止付款payment stopped vBM<M3  
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支票毁损cheque mutilated :Dtm+EQ  
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汇款||寄钱to remit||to send money Mpk7$=hjc  
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寄票供取款||支票支付to send a cheque for payment WU.eeiX  
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寄款人a remitter 4<5*H pW  
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收款人a remittee 8vfC  
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国外汇票foreign Bill }/IP\1bG  
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国内汇票inland Bill ec*Ni|`Z'  
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跟单汇票documentary bill mQ<Vwx0  
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空头汇票accommodation bill J'L6^-gV  
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原始汇票original bill 8MBY3F  
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改写||换新票据renewed bill <u?\%iJ"  
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即期汇票sight bill||bill on demand @f,/K1
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…days after date||…days after date…日后付款 (I{+%  
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…months after date||…months after date…月后付款 rV*Ri~Vx  
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见票后…日付款…days after sight||…days sight )L_@l5l  
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见票后…月付款…months after sight||…months sight 'HL.W](  
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同组票据set of bills ~Ds3-#mMy  
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单张汇票sola of exchange||sole of exchange fOP3`G^\  
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远期汇票usance bill||bill at usance @R`Ao9n9V  
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长期汇票long bill aeEio;G1  
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短期汇票short bill B
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逾期汇票overdue bill \86N
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宽限日期days of grace +.-mqtM  
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电汇telegraphic transfer （T.T） tCv}+7)  
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邮汇postal order||postal note （Am.）||post office order||money order [* |+ it+!  
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本票promissory note （P/N） drbim8!q~  
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押汇负责书||押汇保证书letter of hypothecation mrig5{  
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副保||抵押品||付属担保物collateral security 2AEVBkF;M  
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担保书trust receipt||letter of indemnity {HFx+<
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承兑||认付acceptance oqzWL~  
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单张承兑general acceptance *&hbfsP:  
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有条件承兑qualified acceptance 3PlIn0+LX  
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附条件认付conditional acceptance *Rxn3tR7  
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部分认付partial acceptance   g{f7} gTG