[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。   i >/@]2  
会计报表statement of account ~k:>Xo[|O  
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往来帐目account current 'E4(!H,k  
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现在往来帐||存款额current accout G@l|u   
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销货帐account sales r0XGGLFuZl  
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共同计算帐项joint account GQc%
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未决帐项outstanding account *SpO|*'  
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贷方帐项credit account||creditor account +\]S<T*;  
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借方帐项debit account||debtor account A UO0  
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应付帐||应付未付帐account payable cVt$#A)  
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应收帐||应收未收帐account receivable ckkM)|kK  
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新交易||新帐new account vmQ DcCw  
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未决帐||老帐old account S o0,)  
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现金帐cash account 7*W$GCd8  
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流水帐running account "Kf~`0P  
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暂记帐||未定帐suspense account 5+PBS)pJ]%  
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过期帐||延滞帐overdue account||pastdue account sjbC~Te--  
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杂项帐户sundry account  l3 Bc g  
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详细帐单||明细表detail account !c' ;L'  
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呆帐bad account Or~6t}f  
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会计项目title of account W-B[_  
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会计薄||帐薄account-book t|,Ex7  
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营业报告书||损益计算表account of budiness||business report jCa;g{#@  
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借贷细帐||交验帐account rendered T`G"2|ISS  

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明细帐account stated oVgNG!/c0  
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与…银行开立一户头to open an account with (LPc\\Vv  
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与…银行建立交易to keep account with 2geC3v% 0o  
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继续记帐to keep account uwzT? C A6  
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与…有交易to have an account with Puh&F< B  
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作成会计帐||有往来帐项to make out an account with '& :"/4@)  
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清算||清理债务to make up an account ;{20Heuz  
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清洁帐目||与…停止交易to close ones account with h='=uj8o5  
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结帐to close an account \eCdGx?  
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清理未付款to ask an account||to demand an account ^Du_e(TiyK  
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结清差额to balance the account with (Bz(KyD[  
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清算to settle an account||to liquidate an account||to square an account \\JXY*DA:+  
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审查帐目||监查帐目to audit an account |Oe6OCPf  
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检查帐目to examine an account `u-Y 5mY  
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转入A的帐户to charge the amount to As account [aC(Ga}  
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以计帐方式付款to pay on account ^&Bye?`5  
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代理某人||为某人on ones account||on account of one U N/.T   
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为自己计算||独立帐目on ones own account b~}}{fm&f  
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由某人收益并负风险on ones account and risk||for ones account and risk j^gF~Wz^  
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由某人负担for ones account||for account of one dx^3(#B  
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按某人指示||列入某人帐户by order and for account of one Xp'KQ1w)  
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列入5月份帐目for May account NoMC*",b>  
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编入某中帐项下to pass to the account of||to place to the account of `F)Iv:;y,  
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寄出清算书to send in an account||to send in render an account "783F:mPh  
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支票薄cheque book @t_<oOI2  
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支票陈票人cheque drawer $1axZ~8sS  
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持票人cheque holder m_pK'jc  
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不记名支票cheque to bearer||bearer cheque '8dqJ`Gj  
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记名支票||认人支票cheque to order hVd63_OO  
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到期支票antedated cheque aUd633  
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未到期支票postdated cheque RNm/&F1C$  
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保付支票certified cheque k&9 b&-=fk  
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未获兑现支票，退票returned cheque T;I a;<mfE  
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横线支票crossed cheque @*F NWT6  
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普通横线general crossing "MlY G6  
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特别横线special crossing 7QzUw  
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空白支票blank cheque ![ Fb~Egc  
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失效支票，过期支票stale cheque CsXIq. 9  
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普通支票open cheque G|v{[>tr  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eA4@)6WP(  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges V~%!-7?  
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支票换现金||兑现to cash a cheque I4,C-D  
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清理票款to clear a cheque ~s
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保证兑现to certify a cheque fczId"   
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填写支票数额to fill up a cheque pqmtN*zV  
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支票上划线to cross a cheque T%B&HsH  
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开发支票to make out a cheque <F{EZ Ii  
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签发支票，开立支票to draw a cheque||to issue a cheque ?S9? ?y/  
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透支支票to overdraw a cheque jfF   
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背书支票to endorse a cheque WR,MqM20  
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请付票款||清付票款to pay a cheque||to honour a cheque 4@19_+3  
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支票退票to dishonour a cheque m#w1?y)Z@X  
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拒付支票to refuse a cheque 7W[+e&  
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拒付支票to stop payment of a cheque AwnQ5-IR\  
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提示要求付款to present for payment Z?JR6;@W  
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见票即付持票人payable to bearer c o 8bnH  
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支付指定人payable to order ]?S@g'Jd0Q  
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已过期||无效out of date||stale 5nV IC3N+1  
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请给出票人R/D||refer to drawer NI  r"i2  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds H|)F-aL[  
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文字与数字不一致words and figures differ c/lT S  
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支票 Np"~1z.(b  
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时间已过account closed 9ls*L!Jw  
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更改处应加盖印章alterations require initials ~2;\)/E\  
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时间已过effects not cleared RkZyqt @+  
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停止付款payment stopped oFb~|>d  
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支票毁损cheque mutilated $0gGRCCG;  
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汇款||寄钱to remit||to send money E!RlH3})  
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寄票供取款||支票支付to send a cheque for payment *xjP^y":  
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寄款人a remitter "ql$Rz8  
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收款人a remittee ~Ajst!Y7=  
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国外汇票foreign Bill Cmp5or6d  
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国内汇票inland Bill s(?%A  
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跟单汇票documentary bill 
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空头汇票accommodation bill Fv*QcB9K  
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原始汇票original bill oHr0;4Lg6  
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改写||换新票据renewed bill ?"^{:~\N  
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即期汇票sight bill||bill on demand c1r+?q$f  
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…days after date||…days after date…日后付款 xticC>  
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…months after date||…months after date…月后付款 @?3^Ks_  
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见票后…日付款…days after sight||…days sight C #iZAR  
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见票后…月付款…months after sight||…months sight 2m]4  
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同组票据set of bills .d}yQ#5z  
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单张汇票sola of exchange||sole of exchange ju'aUzn  
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远期汇票usance bill||bill at usance  ;}?ZH4.S  
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长期汇票long bill m~*qS4  
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短期汇票short bill ;akW i]  
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逾期汇票overdue bill ULxQyY;32  
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宽限日期days of grace Iy49o!  
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电汇telegraphic transfer （T.T） gJX"4]Ol#}  
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邮汇postal order||postal note （Am.）||post office order||money order ed/B.SY  
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本票promissory note （P/N） 8v2Wi.4T  
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押汇负责书||押汇保证书letter of hypothecation -s2)!Iko&  
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副保||抵押品||付属担保物collateral security Mn/  
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担保书trust receipt||letter of indemnity Cj3Xp~  
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承兑||认付acceptance 5OGwOZAj52  
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单张承兑general acceptance .O0eSp|e  
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有条件承兑qualified acceptance jWxa [>  
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附条件认付conditional acceptance 9m>L\&\_e  
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部分认付partial acceptance   : ciwh