[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。   ^ z!g3  
会计报表statement of account ObJgJr  
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往来帐目account current h$
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现在往来帐||存款额current accout >G`Uc&=  
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销货帐account sales (SMnYh4  
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共同计算帐项joint account 39Nz>Nu:
 
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未决帐项outstanding account j~DTvWg<Jl  
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贷方帐项credit account||creditor account V\Q=EsHj   
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借方帐项debit account||debtor account :'hc&wk`  
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应付帐||应付未付帐account payable X8m@xFW}  
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应收帐||应收未收帐account receivable ]Q8[,HTG  
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新交易||新帐new account }o9
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未决帐||老帐old account ZwzN=03T  
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现金帐cash account d2~*fHx_!  
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流水帐running account [{&GMc   
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暂记帐||未定帐suspense account PH1jN?OEwZ  
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过期帐||延滞帐overdue account||pastdue account 6x*$/1'M3;  
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杂项帐户sundry account xGkc_  
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详细帐单||明细表detail account )i^+=TZq  
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呆帐bad account S Bo i|  
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会计项目title of account AqZ()p*z  

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会计薄||帐薄account-book 6uu49x_^L4  
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营业报告书||损益计算表account of budiness||business report Hw\hTTK  
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借贷细帐||交验帐account rendered xXQW|#X\  
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明细帐account stated CubBD+hl*  
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与…银行开立一户头to open an account with cs-dvpMZ  
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与…银行建立交易to keep account with Y- tK  
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继续记帐to keep account VD0U]~CWR  
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与…有交易to have an account with ApotRr$)  
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作成会计帐||有往来帐项to make out an account with V5up/6b,1  
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清算||清理债务to make up an account $E35W=~)  
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清洁帐目||与…停止交易to close ones account with jx- 8%dxtZ  
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结帐to close an account uTIl} N  
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清理未付款to ask an account||to demand an account tbq_Rg7s  
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结清差额to balance the account with P#x]3
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清算to settle an account||to liquidate an account||to square an account #7dM %   
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account _ Oe|ZQ  
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转入A的帐户to charge the amount to As account |;B 'C#  
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以计帐方式付款to pay on account 4ng*SE_  
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代理某人||为某人on ones account||on account of one K-}'Fiq  
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为自己计算||独立帐目on ones own account ]Zf@NY  
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由某人收益并负风险on ones account and risk||for ones account and risk OWK)4[HY(  
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由某人负担for ones account||for account of one {M?!nS6t  
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按某人指示||列入某人帐户by order and for account of one '#.:%4  
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列入5月份帐目for May account */L;6_  
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编入某中帐项下to pass to the account of||to place to the account of +G_6Ek4  
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寄出清算书to send in an account||to send in render an account %KY&E>^  
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支票薄cheque book " I@Z:[=2  
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支票陈票人cheque drawer *k'9 %'<  
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持票人cheque holder "MXd!  
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不记名支票cheque to bearer||bearer cheque -JZl?hY(  
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记名支票||认人支票cheque to order ^B& Z  
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到期支票antedated cheque 3Uag[ms  
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未到期支票postdated cheque jd2Fh):q  
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保付支票certified cheque VY _ (0  
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未获兑现支票，退票returned cheque XY4s  
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横线支票crossed cheque @/0aj  
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普通横线general crossing <O>Q;}>gfc  
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特别横线special crossing II<<-Y6  
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空白支票blank cheque XPEjMm'*b3  
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失效支票，过期支票stale cheque Pdn.c1[-a  
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普通支票open cheque 0Hz3nd?v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g]ihwm~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges TRq~n7Y7C  
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支票换现金||兑现to cash a cheque ~T-.k 7t  
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清理票款to clear a cheque Qxvz}r.l]  
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保证兑现to certify a cheque 14&EdTG.  
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填写支票数额to fill up a cheque =['ijD4TW  
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支票上划线to cross a cheque  A:!{+  
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开发支票to make out a cheque ?~K2&eo  
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签发支票，开立支票to draw a cheque||to issue a cheque 4mAtY m  
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透支支票to overdraw a cheque "+WR[-n>\  
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背书支票to endorse a cheque 4{?x(~  
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请付票款||清付票款to pay a cheque||to honour a cheque ~V&R
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支票退票to dishonour a cheque uM}O8N  
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拒付支票to refuse a cheque kUt9'|9!  
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拒付支票to stop payment of a cheque ,fw[J  
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提示要求付款to present for payment :tqjm:  
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见票即付持票人payable to bearer 07|NPS  
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支付指定人payable to order Uja C( c  
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已过期||无效out of date||stale XV>6;!=E  
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请给出票人R/D||refer to drawer |pqpF?h5|  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _kHpM:;.  
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文字与数字不一致words and figures differ [,^dM:E/  
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时间已过account closed dSVu_*y  
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更改处应加盖印章alterations require initials \`&pk-uW  
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时间已过effects not cleared "t:.mA<v  
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停止付款payment stopped /]zib@i  
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支票毁损cheque mutilated YeC,@d[  
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汇款||寄钱to remit||to send money 0DB<hpC:5  
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寄票供取款||支票支付to send a cheque for payment ,{?bM  
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寄款人a remitter rtL
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收款人a remittee *OOa)P{^D  
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国外汇票foreign Bill 1gShV ]2  
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国内汇票inland Bill 3cfZ!E~^kc  
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跟单汇票documentary bill 9[p}.9/  
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空头汇票accommodation bill L2>?m`
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原始汇票original bill W_BAb+$aF  
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改写||换新票据renewed bill ;%rs{XO9  
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即期汇票sight bill||bill on demand [2
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…days after date||…days after date…日后付款 RRI>bh]  
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…months after date||…months after date…月后付款 f=_Bx2ub  
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见票后…日付款…days after sight||…days sight xyS2_Q  
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见票后…月付款…months after sight||…months sight ~b>nCP8q  
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同组票据set of bills Bt*&L[&57  
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单张汇票sola of exchange||sole of exchange 5S|}:~7T  
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远期汇票usance bill||bill at usance >%n8W>^^4  
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长期汇票long bill k lP{yxU'n  
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短期汇票short bill ,yHzo  
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逾期汇票overdue bill b[{m>Fa+o#  
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宽限日期days of grace wc6 E-rB  
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电汇telegraphic transfer （T.T） xE G+%Uk{  
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邮汇postal order||postal note （Am.）||post office order||money order Q-! i$#-  
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本票promissory note （P/N） LCo1{wi  
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押汇负责书||押汇保证书letter of hypothecation CbTf"p
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副保||抵押品||付属担保物collateral security [ E$$nNs  
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担保书trust receipt||letter of indemnity &%|xc{i  
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承兑||认付acceptance g>6:CG"  
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单张承兑general acceptance [=XZza.z  
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有条件承兑qualified acceptance GIl:3iB49  
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附条件认付conditional acceptance xT {TVHdU  
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部分认付partial acceptance   Sp<hai