[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。   {!h|(xqN+  
会计报表statement of account T;!7GW4E ?  
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往来帐目account current >b9nc\~  
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现在往来帐||存款额current accout @n<y[WA  
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销货帐account sales xe ng`!  
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共同计算帐项joint account !J<}=G5  
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未决帐项outstanding account I{>U7i 5  
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贷方帐项credit account||creditor account :9`'R0
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借方帐项debit account||debtor account |M&i#g<A;  
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应付帐||应付未付帐account payable +)8,$1[p|  
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应收帐||应收未收帐account receivable jTVh`d<N  
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新交易||新帐new account N6CWEIJ  
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未决帐||老帐old account {O\>"2}m'f  
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现金帐cash account w]n ,`r^  
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流水帐running account V
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暂记帐||未定帐suspense account 53y,eLf  
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过期帐||延滞帐overdue account||pastdue account ^Y mq<*X  
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杂项帐户sundry account (e>.hfrs  
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详细帐单||明细表detail account Z#8O)GK  
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呆帐bad account XhF7%KR  
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会计项目title of account NzRpI5\.  
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会计薄||帐薄account-book OG\TrW-ug  
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营业报告书||损益计算表account of budiness||business report yn;h.m[):  
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借贷细帐||交验帐account rendered P#`Mg@.  
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明细帐account stated 3`9H  
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与…银行开立一户头to open an account with '\[o>n2  
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与…银行建立交易to keep account with ]ZkhQ%  
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继续记帐to keep account w6F'rsko]  
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与…有交易to have an account with oObm5e*Z  
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作成会计帐||有往来帐项to make out an account with #bX~.jKW  
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清算||清理债务to make up an account :Mz$~o<  
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清洁帐目||与…停止交易to close ones account with lSw9e<jYO  
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结帐to close an account nZ?BCO  
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清理未付款to ask an account||to demand an account ]"SH pq  
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结清差额to balance the account with 8y;W+I(71  
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清算to settle an account||to liquidate an account||to square an account G_EU/p<Q  
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审查帐目||监查帐目to audit an account uWw4l"RK`  
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检查帐目to examine an account XCU.tWR:  
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转入A的帐户to charge the amount to As account iTTe`Zr5y  
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以计帐方式付款to pay on account wD>tR SW  
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代理某人||为某人on ones account||on account of one @ mm*S:Gt#  
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为自己计算||独立帐目on ones own account P+pL2BA  
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由某人收益并负风险on ones account and risk||for ones account and risk 6|U0"C#]  
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由某人负担for ones account||for account of one 6'y+Ev$9  
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按某人指示||列入某人帐户by order and for account of one kYBTmz}z  
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列入5月份帐目for May account QjETu  
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编入某中帐项下to pass to the account of||to place to the account of v{Cts3?Br  
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寄出清算书to send in an account||to send in render an account \3dMA_5  
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支票薄cheque book 9_'xq.uP  
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支票陈票人cheque drawer SeAokz>  
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持票人cheque holder ]kLs2? \  
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不记名支票cheque to bearer||bearer cheque v :]y#y  
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记名支票||认人支票cheque to order 2|F.JG^  
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到期支票antedated cheque Wq 7 c/|  
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未到期支票postdated cheque h!56?4,%Y  
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保付支票certified cheque 4xhV
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未获兑现支票，退票returned cheque tu6oa[s  
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横线支票crossed cheque !>b>"\b  
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普通横线general crossing aKS 2p3   
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特别横线special crossing QE}S5#_"  
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空白支票blank cheque Gd EkA  
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失效支票，过期支票stale cheque ~\4l*$3(^  
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普通支票open cheque '|&}rLr:+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Fwyv>U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges OP]=MZP|  
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支票换现金||兑现to cash a cheque !I]fNTv
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清理票款to clear a cheque rJ
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保证兑现to certify a cheque FM hwk"4L  
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填写支票数额to fill up a cheque 4Cke(G  
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支票上划线to cross a cheque J)A1`(x&T  
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开发支票to make out a cheque l-_voOP  
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签发支票，开立支票to draw a cheque||to issue a cheque l*HONl&j  
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透支支票to overdraw a cheque =+~e44!~D  
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背书支票to endorse a cheque 4LtFv)i  
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请付票款||清付票款to pay a cheque||to honour a cheque Nz#T)MGO`  
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支票退票to dishonour a cheque N/DcaHFYo  
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拒付支票to refuse a cheque !Y!Cv %  
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拒付支票to stop payment of a cheque Q7&Yy25   
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提示要求付款to present for payment l?NRQTG  
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见票即付持票人payable to bearer Z8(1QU,~2  
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已过期||无效out of date||stale @z#;O2  
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请给出票人R/D||refer to drawer Vs]+MAL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 'BpK(PlUh  
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文字与数字不一致words and figures differ :J@q Xa  
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支票 ta> g:  
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时间已过account closed k sJz44  
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更改处应加盖印章alterations require initials o \@1\#a  
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时间已过effects not cleared a^'1o9  
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停止付款payment stopped (sW:^0p  
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支票毁损cheque mutilated l$z[Vh^UU<  
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汇款||寄钱to remit||to send money s{NEP/QQJ  
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寄票供取款||支票支付to send a cheque for payment i)1E[jc{p!  

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寄款人a remitter HW|c -\t
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收款人a remittee Bg-C:Ok2'  
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国外汇票foreign Bill .bB_f7TH.  
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国内汇票inland Bill #~Lh#@h  
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跟单汇票documentary bill Mw?nIIu(@  
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空头汇票accommodation bill uw LT$  
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原始汇票original bill V8NJ0fF  
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改写||换新票据renewed bill Qf414 oW  
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即期汇票sight bill||bill on demand (iP,F]  
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…days after date||…days after date…日后付款 enF.}fo]  
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…months after date||…months after date…月后付款 $sU?VA'h  
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见票后…日付款…days after sight||…days sight ;G0~f9  
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见票后…月付款…months after sight||…months sight mZ/?uPIa  
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同组票据set of bills u7^Z7
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单张汇票sola of exchange||sole of exchange jS5e"LMIq  
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远期汇票usance bill||bill at usance Z
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长期汇票long bill D@ [$?^H  
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短期汇票short bill 6:v8J1G(<  
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逾期汇票overdue bill 2YuaPq/  
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宽限日期days of grace 5Lum$C c}  
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电汇telegraphic transfer （T.T） A~*Wr+pv  
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邮汇postal order||postal note （Am.）||post office order||money order d>@{!c-  
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本票promissory note （P/N） dam.D.o"  
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押汇负责书||押汇保证书letter of hypothecation #kLM=a/_NO  
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副保||抵押品||付属担保物collateral security .IF dJ  
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担保书trust receipt||letter of indemnity p7.@ez ;  
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承兑||认付acceptance o }Tv^>L  
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单张承兑general acceptance V X211U.Q  
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有条件承兑qualified acceptance ?ZTB u[  
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附条件认付conditional acceptance <9@VY  
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部分认付partial acceptance   M{ ~eI