[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。   cl`7|;v|?  
会计报表statement of account bokr,I3  
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往来帐目account current zK>m4+)~  
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现在往来帐||存款额current accout ky&wv+7  
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销货帐account sales K{,'%|  
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共同计算帐项joint account #U4 f9.FY*  
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未决帐项outstanding account L)4~:f
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贷方帐项credit account||creditor account HCCq9us  
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借方帐项debit account||debtor account y4r?M8]"r  
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应付帐||应付未付帐account payable IG7,-3  
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应收帐||应收未收帐account receivable FS=LpvOG)  
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新交易||新帐new account eo@8?>}{X  
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未决帐||老帐old account o4OB xHKy  
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现金帐cash account +>%51#2.Q  
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流水帐running account N8k=c3|  
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暂记帐||未定帐suspense account +IWf~|s  
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过期帐||延滞帐overdue account||pastdue account O*bzp-6\  
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杂项帐户sundry account N{ $?u  
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详细帐单||明细表detail account
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呆帐bad account <Rs$d0/  
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会计项目title of account :-lq Yd5^  
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会计薄||帐薄account-book zUDXkG*Lv  

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营业报告书||损益计算表account of budiness||business report Ayv: Pv@  
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借贷细帐||交验帐account rendered [i.c;'Wy/  
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明细帐account stated I<,~>'cq.  
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与…银行开立一户头to open an account with {O).!  
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与…银行建立交易to keep account with #8 ^b]  
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继续记帐to keep account y29G#Y4J  
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与…有交易to have an account with Rq e|7/As  
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作成会计帐||有往来帐项to make out an account with F|/6;&*?M  
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清算||清理债务to make up an account Nu3IYS5&  
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清洁帐目||与…停止交易to close ones account with 6I=xjgwvf  
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结帐to close an account _A& [rBm|  
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清理未付款to ask an account||to demand an account .HGK  3  
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结清差额to balance the account with 5 8L@:>"  
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清算to settle an account||to liquidate an account||to square an account =B'Yx  
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审查帐目||监查帐目to audit an account 7@y}J5,  
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检查帐目to examine an account *%_M?^  
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转入A的帐户to charge the amount to As account qzHsqlof  
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以计帐方式付款to pay on account !Q%r4N r  
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代理某人||为某人on ones account||on account of one [AD%8H  
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为自己计算||独立帐目on ones own account x2l}$(7  
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由某人收益并负风险on ones account and risk||for ones account and risk !^1oH*
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由某人负担for ones account||for account of one :'fK`G 6  
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按某人指示||列入某人帐户by order and for account of one xs"\c7pC  
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列入5月份帐目for May account ,s@S`KS0  
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编入某中帐项下to pass to the account of||to place to the account of 3rX8H`R  
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寄出清算书to send in an account||to send in render an account {w99~?  
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支票薄cheque book PbMvM  
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支票陈票人cheque drawer 1py>[II@  
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持票人cheque holder U/rFH9e$  
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不记名支票cheque to bearer||bearer cheque T=pKen/  
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记名支票||认人支票cheque to order FvBnmYnW  
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到期支票antedated cheque u$x'P <b  
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未到期支票postdated cheque 0Jm) 2@  
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保付支票certified cheque #j"N5e}U  
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未获兑现支票，退票returned cheque %TQ5#{Y  
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横线支票crossed cheque Hb9r.;r<EW  
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普通横线general crossing }cI _$  
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特别横线special crossing eP|hxqM&9  
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空白支票blank cheque ]4-t*Em  
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失效支票，过期支票stale cheque @>hXh +!2h  
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普通支票open cheque gS^Y?  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount NpxND0  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n%:&N  
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支票换现金||兑现to cash a cheque }VXZM7@u  
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清理票款to clear a cheque $iAd)2LT  
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保证兑现to certify a cheque _f~m&="T!  
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填写支票数额to fill up a cheque 8qQrJFm|3*  
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支票上划线to cross a cheque [i)G:8U  
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开发支票to make out a cheque 05Go*QvV  
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签发支票，开立支票to draw a cheque||to issue a cheque DANndXQLH  
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透支支票to overdraw a cheque /A~+32B  
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背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque @s/0 .7  
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支票退票to dishonour a cheque *<nfA}  
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拒付支票to refuse a cheque <E.$4 /T  
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拒付支票to stop payment of a cheque l]o)KM<  
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提示要求付款to present for payment Bpw<{U  
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见票即付持票人payable to bearer vAMr&[  
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支付指定人payable to order H;OPA8\n  
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已过期||无效out of date||stale ';z5]O~  
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请给出票人R/D||refer to drawer [o,S.!W8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KVrK:W--p  
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文字与数字不一致words and figures differ f1RfN iW.  
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支票 -^JGa{9*  
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时间已过account closed /j1p^
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更改处应加盖印章alterations require initials S0ct;CS  
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时间已过effects not cleared E5%ae (M^  
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停止付款payment stopped swDSV1alMB  
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支票毁损cheque mutilated e< Ee2pGX  
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汇款||寄钱to remit||to send money Q#bFW?>y,  
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寄票供取款||支票支付to send a cheque for payment uREc9z`Q'  
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寄款人a remitter ``kKi3TWJ  
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收款人a remittee zYOPE 6E  
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国外汇票foreign Bill mId{f  
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国内汇票inland Bill yh5KN_W  
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跟单汇票documentary bill j.CC.[$g  
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空头汇票accommodation bill g{$&j*Q9  
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原始汇票original bill ;T52aX  
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改写||换新票据renewed bill 9Zrn(D   
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即期汇票sight bill||bill on demand m Xw1%w[*  
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…days after date||…days after date…日后付款 ^U_jeAuk8[  
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…months after date||…months after date…月后付款 m dC. FO-  
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见票后…日付款…days after sight||…days sight ZRxB"a'  
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见票后…月付款…months after sight||…months sight 4t8 Hy  
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同组票据set of bills .HtDcGp  
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单张汇票sola of exchange||sole of exchange cA Lu  
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远期汇票usance bill||bill at usance vMI\$E&  
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长期汇票long bill W4|;JmT.r  
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短期汇票short bill g+CHF?O  
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逾期汇票overdue bill ><DE1tG  
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宽限日期days of grace Fq3;7Cq=hD  
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电汇telegraphic transfer （T.T） "h#=ctCx"  
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邮汇postal order||postal note （Am.）||post office order||money order ~& l`"  
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本票promissory note （P/N） MWuVV=rd8a  
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押汇负责书||押汇保证书letter of hypothecation B?4\IXek  
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副保||抵押品||付属担保物collateral security iOyYf!yg  
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担保书trust receipt||letter of indemnity Q9'p2@Z  
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承兑||认付acceptance Y `{U 45  
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单张承兑general acceptance PX 'LN  
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有条件承兑qualified acceptance 9NT;^K^I  
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附条件认付conditional acceptance cNVdGY%&  
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部分认付partial acceptance   >4\xcL