[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。   eYc$dPE  
会计报表statement of account pj8=wch  
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往来帐目account current +l42Awl>K  
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现在往来帐||存款额current accout O4 w(T  
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销货帐account sales O/^%2mG  
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共同计算帐项joint account pt?bWyKG  
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未决帐项outstanding account +8T?{ K  
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贷方帐项credit account||creditor account *9 {PEx  
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借方帐项debit account||debtor account :x3QRF  
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应付帐||应付未付帐account payable 'JtBZFq  
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应收帐||应收未收帐account receivable +SzU  
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新交易||新帐new account #&+{mCjs  
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未决帐||老帐old account  y`iBFC;_  
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现金帐cash account ~i= _J3'  
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流水帐running account :]K4KFM  
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暂记帐||未定帐suspense account Q>qUk@  
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过期帐||延滞帐overdue account||pastdue account iO$8:mxm0?  
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杂项帐户sundry account BU)U/A8iS  
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详细帐单||明细表detail account `cn#B BV  
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呆帐bad account m,28u3@r  
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会计项目title of account ~Gp[_ %K  
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会计薄||帐薄account-book P{`C^W$J^  
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营业报告书||损益计算表account of budiness||business report Z#jZRNU%ox  
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借贷细帐||交验帐account rendered w(Ovr`o?9t  
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明细帐account stated Y Uc+0  
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与…银行开立一户头to open an account with v"$L702d$\  
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与…银行建立交易to keep account with /N+dQe  
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继续记帐to keep account 2nObl
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与…有交易to have an account with qo~O|~  
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作成会计帐||有往来帐项to make out an account with \K{ z  
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清算||清理债务to make up an account {z|)Njhg  
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清洁帐目||与…停止交易to close ones account with iVr JQ  
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结帐to close an account S+6.ZZ9
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清理未付款to ask an account||to demand an account {fM'6;ak  
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结清差额to balance the account with  }v{LRRi  
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清算to settle an account||to liquidate an account||to square an account C.P*#_R  
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审查帐目||监查帐目to audit an account ?z+eWL  
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检查帐目to examine an account >R_& Ouh:  
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转入A的帐户to charge the amount to As account 'Is kWgc  
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以计帐方式付款to pay on account |r/" |`  
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代理某人||为某人on ones account||on account of one @mBQ?;qlK  
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为自己计算||独立帐目on ones own account X?',n 1  
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由某人收益并负风险on ones account and risk||for ones account and risk xo&_bMO  
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由某人负担for ones account||for account of one &z3o7rif$  
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按某人指示||列入某人帐户by order and for account of one 'H!Uh]!  
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列入5月份帐目for May account cT,sh~
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编入某中帐项下to pass to the account of||to place to the account of q9_OGd|P  
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寄出清算书to send in an account||to send in render an account vE
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支票薄cheque book ,
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支票陈票人cheque drawer `;C  V=,M  
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持票人cheque holder lo+A%\1  
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不记名支票cheque to bearer||bearer cheque y)@wjH{6  
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记名支票||认人支票cheque to order 8A#;WG  
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到期支票antedated cheque q
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未到期支票postdated cheque Zh~'9 JH  
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保付支票certified cheque eR>oq,  
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未获兑现支票，退票returned cheque yG{TH0tq  
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横线支票crossed cheque K&-"d/QuLg  
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普通横线general crossing pb,d'z\S  
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特别横线special crossing 2=}FBA,2  
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空白支票blank cheque ?Bmb' 3  
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失效支票，过期支票stale cheque 2
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普通支票open cheque %
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kx^/*~ex  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J}t%p(mb  
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支票换现金||兑现to cash a cheque =(^3}x  
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清理票款to clear a cheque ;*J  
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保证兑现to certify a cheque CC`JZ.SO  
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填写支票数额to fill up a cheque i30!}}N8  
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支票上划线to cross a cheque VU#7%ufu&  
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开发支票to make out a cheque k:%%/  
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签发支票，开立支票to draw a cheque||to issue a cheque !IR6 ,A\  
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透支支票to overdraw a cheque N>E_%]Ch  
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背书支票to endorse a cheque =MWHJ'3-/  
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请付票款||清付票款to pay a cheque||to honour a cheque AFn7uW!9Gw  
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支票退票to dishonour a cheque T>>c2$ x  
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拒付支票to refuse a cheque <naz+QK'  
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拒付支票to stop payment of a cheque )}vl\7=  
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提示要求付款to present for payment :KO2| v\  
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见票即付持票人payable to bearer TZ`SZDc7_  
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支付指定人payable to order 9u:Q
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已过期||无效out of date||stale jdBLsy@  
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请给出票人R/D||refer to drawer Ss`LLq0LO  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SAz   
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文字与数字不一致words and figures differ ?#fQ~ s  
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支票 cZ06Kx..  
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时间已过account closed {b{s<@?  
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更改处应加盖印章alterations require initials ctUp=po  
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时间已过effects not cleared rs.)CMk53  
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停止付款payment stopped _Y!IEAU/#  
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支票毁损cheque mutilated >V~E]P%@  
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汇款||寄钱to remit||to send money RpF&\x>  
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寄票供取款||支票支付to send a cheque for payment pFXEu=$3  
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寄款人a remitter _^;Z~/.  
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收款人a remittee H.c7Nle  
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国外汇票foreign Bill $Y;RKe9  
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国内汇票inland Bill %;/P&d/  
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跟单汇票documentary bill |zU-KGO&  
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空头汇票accommodation bill 2|,VqVb  
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原始汇票original bill .6> w'F{>  
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改写||换新票据renewed bill >usL*b0%  
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即期汇票sight bill||bill on demand lFkR=!?=  
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…days after date||…days after date…日后付款 vIvIfE  
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…months after date||…months after date…月后付款 Kq!3wb;  
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见票后…日付款…days after sight||…days sight xG 1nGO  
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见票后…月付款…months after sight||…months sight r A1._   
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同组票据set of bills QPx^_jA  
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单张汇票sola of exchange||sole of exchange @iiT
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远期汇票usance bill||bill at usance RCrCs  
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长期汇票long bill -L SWmrj  
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短期汇票short bill =|=(l)8  
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逾期汇票overdue bill "%_+-C<L4  
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宽限日期days of grace %>yL1BeA4  
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电汇telegraphic transfer （T.T） #spCtZE  
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邮汇postal order||postal note （Am.）||post office order||money order Q8NX)R  
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本票promissory note （P/N） a[C@  
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押汇负责书||押汇保证书letter of hypothecation "[k3kAm  
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副保||抵押品||付属担保物collateral security 3mgD(,(^  
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担保书trust receipt||letter of indemnity 8Wx=p#_  
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承兑||认付acceptance CY1Z'  
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单张承兑general acceptance X, n:,'  
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有条件承兑qualified acceptance =euni}7a  
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附条件认付conditional acceptance cr3^6HB  
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部分认付partial acceptance   J zl6eo[;