[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。   R,l*@3Q  
会计报表statement of account E]p Dp /D  
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往来帐目account current ,9buI='  
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现在往来帐||存款额current accout <. V*]g/;  
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销货帐account sales &!>.)I`  
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共同计算帐项joint account 2FM}"g<8  
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未决帐项outstanding account EiPOY'  
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贷方帐项credit account||creditor account DNRWE1P2bg  
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借方帐项debit account||debtor account #a 4X*X.8c  
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应付帐||应付未付帐account payable p%+'
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应收帐||应收未收帐account receivable `dgZ`#  
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新交易||新帐new account &iaS3x  
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未决帐||老帐old account CE|rn8M
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现金帐cash account ~6#O5plKc  
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流水帐running account KAnq8B! h  
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暂记帐||未定帐suspense account FlT5R*m  
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过期帐||延滞帐overdue account||pastdue account !d1a9los  
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杂项帐户sundry account `r&]Ydu:  
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详细帐单||明细表detail account L fZF  
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呆帐bad account 6K^O.VoV^J  
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会计项目title of account <4582x,G  

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会计薄||帐薄account-book .Gb!mG  
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营业报告书||损益计算表account of budiness||business report @]Lu"h#u=  
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借贷细帐||交验帐account rendered P=Su)c  
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明细帐account stated ]88qjKL  
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与…银行开立一户头to open an account with S q{@4F}d  
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与…银行建立交易to keep account with `4g}(-  
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继续记帐to keep account P~%+K
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与…有交易to have an account with W||&Xb  
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作成会计帐||有往来帐项to make out an account with W2'!P c,W  
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清算||清理债务to make up an account F~eY'~&H}  
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清洁帐目||与…停止交易to close ones account with <y?=;54a  
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结帐to close an account jcb&h@T8kv  

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清理未付款to ask an account||to demand an account B{*{9!(l9  
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结清差额to balance the account with </u=<^ire  
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清算to settle an account||to liquidate an account||to square an account ncMz Hw  
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审查帐目||监查帐目to audit an account 9g>)7Ne  
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检查帐目to examine an account M&/%qF 15  
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转入A的帐户to charge the amount to As account .6xMLo,R  
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以计帐方式付款to pay on account 8QZI(Xe9r  
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代理某人||为某人on ones account||on account of one oeB' {bG  
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为自己计算||独立帐目on ones own account _OyQ:>M6P  
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由某人收益并负风险on ones account and risk||for ones account and risk .7  0  
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由某人负担for ones account||for account of one *=.~PR6W{  
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按某人指示||列入某人帐户by order and for account of one sQac%.H;`U  
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列入5月份帐目for May account #[bL9R5NC  
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编入某中帐项下to pass to the account of||to place to the account of Z|%h-~  
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寄出清算书to send in an account||to send in render an account ^2nrA pF  
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支票薄cheque book nOvR, 6  
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支票陈票人cheque drawer wW1VOj=6V"  
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持票人cheque holder hm! J@  
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不记名支票cheque to bearer||bearer cheque A}(]J!rc  
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记名支票||认人支票cheque to order 5MaN {*)l  
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到期支票antedated cheque ;+E]F8G9r  
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未到期支票postdated cheque pqb'L]  
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保付支票certified cheque (4
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未获兑现支票，退票returned cheque UrizZ5a  
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横线支票crossed cheque MF4(  
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普通横线general crossing 7z4k5d<^_  
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特别横线special crossing 8@m$(I+  
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空白支票blank cheque ?IVJ#6[  
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失效支票，过期支票stale cheque qgrJi +WZ  
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普通支票open cheque ."$t&[;s  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7Bp7d/R-  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l*1|B3#m!  
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支票换现金||兑现to cash a cheque rm[C{Pn  
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清理票款to clear a cheque [s(D==8  
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保证兑现to certify a cheque Za:j;u Y  
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填写支票数额to fill up a cheque %2}fW\%'  
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支票上划线to cross a cheque sey,J5?  
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开发支票to make out a cheque +hyOc|5  
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签发支票，开立支票to draw a cheque||to issue a cheque 6cH8Jr _  
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透支支票to overdraw a cheque  &9yZfp  
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背书支票to endorse a cheque 5;a*Xf%V  
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请付票款||清付票款to pay a cheque||to honour a cheque n|i:4D  
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支票退票to dishonour a cheque A8)4nOXM  
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拒付支票to refuse a cheque '75T2Ud  
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拒付支票to stop payment of a cheque QNNURf\[(  
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提示要求付款to present for payment XM$~HG  
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见票即付持票人payable to bearer fkV@3sj  
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支付指定人payable to order ?.~1%l!  
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已过期||无效out of date||stale S6~y!J6Ok4  
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请给出票人R/D||refer to drawer ?cV,lak  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SI7rTJ]/  
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文字与数字不一致words and figures differ &o:5lxR{  
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支票 OH`a3E{e  
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时间已过account closed @v-
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更改处应加盖印章alterations require initials =KE7NXu]-  
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时间已过effects not cleared bvox7V>  
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停止付款payment stopped "{0G,tdA  
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支票毁损cheque mutilated E|O&bUMh  
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汇款||寄钱to remit||to send money t@%w:* &  
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寄票供取款||支票支付to send a cheque for payment 
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寄款人a remitter _>gz&  
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收款人a remittee ^y5A\nz&  
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国外汇票foreign Bill &V38)83a  
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国内汇票inland Bill w{ja*F6  
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跟单汇票documentary bill [LVXXjkFI  
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空头汇票accommodation bill /@LkH$  
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原始汇票original bill a%#UF@I  
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改写||换新票据renewed bill t=%zY~P  
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即期汇票sight bill||bill on demand L>Y+}]~  
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…days after date||…days after date…日后付款 C4m+Ta%  
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…months after date||…months after date…月后付款 Vgm*5a
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见票后…日付款…days after sight||…days sight zs=3e~o3  
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见票后…月付款…months after sight||…months sight #:6-O  
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同组票据set of bills Tm"H 9  
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单张汇票sola of exchange||sole of exchange *7Vb([x4;  
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远期汇票usance bill||bill at usance hBU)gP75  
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长期汇票long bill O:?3B!wF  
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短期汇票short bill _=g&^_ #t  
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逾期汇票overdue bill 217G[YE-  
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宽限日期days of grace qvn.uujYS  
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电汇telegraphic transfer （T.T） 0? {ADQz  
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邮汇postal order||postal note （Am.）||post office order||money order UF"%FF  
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本票promissory note （P/N） "2mPWRItO  
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押汇负责书||押汇保证书letter of hypothecation PK]3uh  
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副保||抵押品||付属担保物collateral security ACyK#5E  
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担保书trust receipt||letter of indemnity V'vWz`#  
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承兑||认付acceptance $toTMah w  
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单张承兑general acceptance :[CV_ME.;  
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有条件承兑qualified acceptance ! I:N<  
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附条件认付conditional acceptance "#*W#ohVA  
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部分认付partial acceptance   ht
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