[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。   ,ZJI]Q=!  
会计报表statement of account brb8C%j}9  
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往来帐目account current 'd]9u9u  
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现在往来帐||存款额current accout t^&:45~Q  
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销货帐account sales -DlKFN  
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共同计算帐项joint account FZ #ngrT  
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未决帐项outstanding account rnIv|q6@  
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贷方帐项credit account||creditor account  ^OI  
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借方帐项debit account||debtor account UY5ia4_D  
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应付帐||应付未付帐account payable V8NJ0fF  
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应收帐||应收未收帐account receivable %\}|&z6  
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新交易||新帐new account $.QnM  
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未决帐||老帐old account .Ap[C? mV  
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现金帐cash account FMwT4]y  
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流水帐running account !.+iA=K{  
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暂记帐||未定帐suspense account .#zx[Io  
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过期帐||延滞帐overdue account||pastdue account 0+/L?J3  
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杂项帐户sundry account .W,<]L '  
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详细帐单||明细表detail account Wfu%,=@,  
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呆帐bad account Wxjk}&+pVa  
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会计项目title of account ~SV;"e2N.  
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会计薄||帐薄account-book VEpIAC4  
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营业报告书||损益计算表account of budiness||business report bp_3ETK]P  
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借贷细帐||交验帐account rendered 4d!&.Qo9  
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明细帐account stated LMsbTF@E  
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与…银行开立一户头to open an account with x~Se-#$  
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与…银行建立交易to keep account with aFIet55o  
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继续记帐to keep account ZJy D/9y  
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与…有交易to have an account with CdWGb [uI  
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作成会计帐||有往来帐项to make out an account with o }Tv^>L  
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清算||清理债务to make up an account -7=pb#y  
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清洁帐目||与…停止交易to close ones account with F4bF&% R  
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结帐to close an account I62Yg p$K  
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清理未付款to ask an account||to demand an account {W `/KU?u  
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结清差额to balance the account with dW:  
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清算to settle an account||to liquidate an account||to square an account Or_9KX2  
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审查帐目||监查帐目to audit an account hR=4w$  
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检查帐目to examine an account YVs{\1|'  
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转入A的帐户to charge the amount to As account 4<LRa=XT$  
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以计帐方式付款to pay on account +A:}5{  
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代理某人||为某人on ones account||on account of one @``!P&h  
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为自己计算||独立帐目on ones own account R0m}I5Frs  
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由某人收益并负风险on ones account and risk||for ones account and risk y<#y3M!\  
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由某人负担for ones account||for account of one | @mZ]`p  
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按某人指示||列入某人帐户by order and for account of one E%40u.0  
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列入5月份帐目for May account UY|nB hL  
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编入某中帐项下to pass to the account of||to place to the account of ?MN?.O9-  
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寄出清算书to send in an account||to send in render an account .}z&$:U9[  
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支票薄cheque book Ai/ay# E  
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支票陈票人cheque drawer C>j"Ck^<  
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持票人cheque holder i1
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不记名支票cheque to bearer||bearer cheque YK_a37E{F  
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记名支票||认人支票cheque to order +:oHI[1HG  
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到期支票antedated cheque 6Zkus20  
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未到期支票postdated cheque [j-]n#E=9y  
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保付支票certified cheque MiS$Y  
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未获兑现支票，退票returned cheque C>t1~^Q},9  
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横线支票crossed cheque gK`6NUj  
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普通横线general crossing ?%;)> :3N  
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特别横线special crossing `2Ff2D^ ?  
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空白支票blank cheque a?&oOQd-iP  
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失效支票，过期支票stale cheque O`~T:N|D  
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普通支票open cheque ;l+3l ez  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ZuILDevMD  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges uiM*!ge  

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支票换现金||兑现to cash a cheque SJj0*ry:  
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清理票款to clear a cheque pH'#v]"  
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保证兑现to certify a cheque jsfyNl?6  
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填写支票数额to fill up a cheque ~z%K9YcyU  
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支票上划线to cross a cheque *ZF7m_8u{  
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开发支票to make out a cheque ,8cw jS2E  
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签发支票，开立支票to draw a cheque||to issue a cheque fA2H8"r  
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透支支票to overdraw a cheque Z"] ben  
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背书支票to endorse a cheque Vq -!1.v3  
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请付票款||清付票款to pay a cheque||to honour a cheque !2>gC"$nv  
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支票退票to dishonour a cheque M)!8`]  
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拒付支票to refuse a cheque F!tn|!~  
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拒付支票to stop payment of a cheque ij w'7d|,  
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提示要求付款to present for payment 6,ylkf3  
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见票即付持票人payable to bearer bu1O< *  
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支付指定人payable to order r%}wPN(?D  
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已过期||无效out of date||stale BXiuVx  
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7[[XNJP  
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文字与数字不一致words and figures differ BI?M/pIm  
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支票 Y.Na9&-(  
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时间已过account closed 9He>F7J:p'  

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更改处应加盖印章alterations require initials zHw[`"[  
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时间已过effects not cleared J 6U3}SO=y  
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停止付款payment stopped ZMQSy7  
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支票毁损cheque mutilated /PN[g~3  
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汇款||寄钱to remit||to send money MQ9 9fD$  
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寄票供取款||支票支付to send a cheque for payment pPem;i^~  
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寄款人a remitter kaQn '5  
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收款人a remittee \2~Cn c*O  
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国外汇票foreign Bill %:yJ/&-Q,Z  
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国内汇票inland Bill 7'\<\oT  
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跟单汇票documentary bill tYK 5?d  
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空头汇票accommodation bill me"}1REa  
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原始汇票original bill Ugzq;}V#  
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改写||换新票据renewed bill musZCg$  
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即期汇票sight bill||bill on demand Ey7SQb  
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…days after date||…days after date…日后付款 sw A^oU  
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…months after date||…months after date…月后付款 Dz4e.tvN  
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见票后…日付款…days after sight||…days sight ;zk& 7P0  
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见票后…月付款…months after sight||…months sight Ud@D%?A7  
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同组票据set of bills WrJgU&H{  
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单张汇票sola of exchange||sole of exchange H&0dc.n~.  
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远期汇票usance bill||bill at usance eQK}J]S<  
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长期汇票long bill C{Y0}ZrmlF  
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短期汇票short bill !j8.JP}!)  
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逾期汇票overdue bill ?w/i;pp<,  
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宽限日期days of grace e'"2yA8dh"  
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电汇telegraphic transfer （T.T） lQ5d.}O&  
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邮汇postal order||postal note （Am.）||post office order||money order ,hO*W-a%1  
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本票promissory note （P/N） ,oin
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押汇负责书||押汇保证书letter of hypothecation 19#s:nt9  
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副保||抵押品||付属担保物collateral security )~> C1<  
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担保书trust receipt||letter of indemnity P0 4Q_A  
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承兑||认付acceptance Yo-$Z-ud  
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单张承兑general acceptance _n~[wb5J  
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有条件承兑qualified acceptance w%2|Po5  
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附条件认付conditional acceptance 7=wPd4  
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部分认付partial acceptance   [Dq@(Q s'