[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。   -(~.6WnhS  
会计报表statement of account h hG4-HD  
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往来帐目account current 33o9Yg|J~  
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现在往来帐||存款额current accout P?8GV%0$  
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销货帐account sales M2HomO/X)  
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共同计算帐项joint account XF Patd  
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未决帐项outstanding account )`SES."  
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贷方帐项credit account||creditor account 0@yXi  
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借方帐项debit account||debtor account FYOD Upn  
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应付帐||应付未付帐account payable :}yi-/_8!  
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应收帐||应收未收帐account receivable hhSy0  
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新交易||新帐new account |>27'#JC  
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未决帐||老帐old account /d0K7F  
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现金帐cash account *Nw&_<\9Q  
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流水帐running account 3j,Q`+l/6d  
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暂记帐||未定帐suspense account ^:6{22C{  
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过期帐||延滞帐overdue account||pastdue account ML:Q5 ^`  
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杂项帐户sundry account Acnl^x7Y1  
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详细帐单||明细表detail account nFE4qm  
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呆帐bad account 0%,!jW{`  
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会计项目title of account 0zo?eI  
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会计薄||帐薄account-book kspTp>~  

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营业报告书||损益计算表account of budiness||business report JXCCTUO  
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借贷细帐||交验帐account rendered :{qv~&+C  

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明细帐account stated [E+$?a=  

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与…银行开立一户头to open an account with 7w 37S  
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与…银行建立交易to keep account with 9UKp?SIF  
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继续记帐to keep account Y3r%B9~  
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与…有交易to have an account with m_=$0m J$  
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作成会计帐||有往来帐项to make out an account with ]04e1F1J  
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清算||清理债务to make up an account d*A*y^OD  
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清洁帐目||与…停止交易to close ones account with Vy*:ne  
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结帐to close an account SV:4
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清理未付款to ask an account||to demand an account /I)yU>o  
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结清差额to balance the account with CamE'  
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清算to settle an account||to liquidate an account||to square an account >Y_*%QGH_  
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审查帐目||监查帐目to audit an account 2 Yp7  
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检查帐目to examine an account 3l3+A+n  
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转入A的帐户to charge the amount to As account -8r  
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以计帐方式付款to pay on account Ps%qfL\  
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代理某人||为某人on ones account||on account of one Mk=mT3=#  
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为自己计算||独立帐目on ones own account H^.IY_I`U*  
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由某人收益并负风险on ones account and risk||for ones account and risk rS4@1`/R  
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由某人负担for ones account||for account of one +hE(Ra#  
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按某人指示||列入某人帐户by order and for account of one ^|/](  
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列入5月份帐目for May account n>A98NQ  
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编入某中帐项下to pass to the account of||to place to the account of jCrpL~tWT  
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寄出清算书to send in an account||to send in render an account [Z~ 2  
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支票薄cheque book .\8X[%K9nc  
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支票陈票人cheque drawer hgLj<  
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持票人cheque holder @#P,d5^G  
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不记名支票cheque to bearer||bearer cheque X^\>:<  
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记名支票||认人支票cheque to order fx@j?*Qb  
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到期支票antedated cheque [tg^GOf '  
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未到期支票postdated cheque @JvPx0  
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保付支票certified cheque @xe Ac0.^  
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未获兑现支票，退票returned cheque 7T"XPV|W6  
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横线支票crossed cheque dJv!Dts')C  
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普通横线general crossing
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特别横线special crossing R/^ u/~<  
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空白支票blank cheque :QWq"cBem  
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失效支票，过期支票stale cheque 0<PR+Iv*i  
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普通支票open cheque peJKNX.!q  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount OEPa|rb  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges zZiJ 9 e  
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支票换现金||兑现to cash a cheque ,Rx{yf]k  
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清理票款to clear a cheque ubu?S%`  
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保证兑现to certify a cheque rdnRBFt  
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填写支票数额to fill up a cheque T@%m7|P  
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支票上划线to cross a cheque =e><z9hY  
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开发支票to make out a cheque #Fu>|2F|  
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签发支票，开立支票to draw a cheque||to issue a cheque XT,#g-oi  
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透支支票to overdraw a cheque 6|J'>)  
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背书支票to endorse a cheque U-0#0}_  
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请付票款||清付票款to pay a cheque||to honour a cheque V 'X;jC  
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支票退票to dishonour a cheque -{|`H[nmD  
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拒付支票to refuse a cheque :f'&z47  
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拒付支票to stop payment of a cheque Aox3s?  
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提示要求付款to present for payment =QV::/  
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见票即付持票人payable to bearer _-cK{  
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支付指定人payable to order %
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已过期||无效out of date||stale ;n#%G^!H  
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请给出票人R/D||refer to drawer 8{&["?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UWG+#,1J.\  
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文字与数字不一致words and figures differ (!K+P[g  
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支票 `U`#I,Ln[  
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时间已过account closed 0.(<'!"y  
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更改处应加盖印章alterations require initials  #ch  
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时间已过effects not cleared k&s; {|!  
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停止付款payment stopped k khE}qSD  
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支票毁损cheque mutilated z:G}>fk5  
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汇款||寄钱to remit||to send money `
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寄票供取款||支票支付to send a cheque for payment eK_*q-  
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寄款人a remitter 9Q[>.):  
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收款人a remittee !t-K<'  
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国外汇票foreign Bill 8R/ *6S=&  
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国内汇票inland Bill ~%P3Pp  
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跟单汇票documentary bill VK4/82@5  
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空头汇票accommodation bill aL)Hv k:  
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原始汇票original bill zPBfiK_hV  
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改写||换新票据renewed bill PW^ 8;[\QP  
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即期汇票sight bill||bill on demand \^s2W:c  
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…days after date||…days after date…日后付款 wT%"5:  
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…months after date||…months after date…月后付款 L]>4Nd  
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见票后…日付款…days after sight||…days sight #^;s<YZ`  
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见票后…月付款…months after sight||…months sight ITQ9(W Un  
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同组票据set of bills z+Z%H#9e  
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单张汇票sola of exchange||sole of exchange Vku#;:yUb^  
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远期汇票usance bill||bill at usance 26}u4W$  
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长期汇票long bill !c."   
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短期汇票short bill Se
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逾期汇票overdue bill _ flgQ  
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宽限日期days of grace qKA_A%  
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电汇telegraphic transfer （T.T） ~@?"'!U  
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邮汇postal order||postal note （Am.）||post office order||money order q _19&;&  
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本票promissory note （P/N） $\0TD7p  
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押汇负责书||押汇保证书letter of hypothecation t[/\KG8  
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副保||抵押品||付属担保物collateral security WI0QLR'  
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担保书trust receipt||letter of indemnity ]&' jP  
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承兑||认付acceptance 4+-5,t7  
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单张承兑general acceptance U
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有条件承兑qualified acceptance Nz3zsP$  
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附条件认付conditional acceptance ^6ExW>K  
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部分认付partial acceptance   & 8ccrw