[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。   nw%9Qw  
会计报表statement of account UOf\pG   
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往来帐目account current &Jb\}c}  
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现在往来帐||存款额current accout {+7FBdxVB  
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销货帐account sales A"&<$5Q  
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共同计算帐项joint account M /v@C*c  
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未决帐项outstanding account w-# f^#  
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贷方帐项credit account||creditor account j|wN7@Zc  
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借方帐项debit account||debtor account n`&D_AbQ  
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应付帐||应付未付帐account payable ^M6lF5  
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应收帐||应收未收帐account receivable 'xj5R=V  
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新交易||新帐new account fxPg"R!1i  
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未决帐||老帐old account X:g5;NT  

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现金帐cash account <JWU@A-.
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流水帐running account 2.niB>  
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暂记帐||未定帐suspense account Lo!hyQ)  
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过期帐||延滞帐overdue account||pastdue account ,.QJS6Yv  
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杂项帐户sundry account }`<&l  
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详细帐单||明细表detail account '?veMX  
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呆帐bad account 3Xu|hkK\e  
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会计项目title of account JpfA+r  
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会计薄||帐薄account-book fYk>LW  
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营业报告书||损益计算表account of budiness||business report W|>jj$/o  
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借贷细帐||交验帐account rendered imYfRi=$  
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明细帐account stated E#,"C`&*  
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与…银行开立一户头to open an account with C{J5:ak  
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与…银行建立交易to keep account with kBR=a%kG  
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继续记帐to keep account OCx'cSs-=  
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与…有交易to have an account with crIF5^3Yby  
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作成会计帐||有往来帐项to make out an account with _VT{2`|})  
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清算||清理债务to make up an account lubsLI  
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清洁帐目||与…停止交易to close ones account with 2.Vrh@FNRo  
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结帐to close an account ` 7iA?;  
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清理未付款to ask an account||to demand an account HKJCiQ|k  
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结清差额to balance the account with ExO#V9DaW  
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清算to settle an account||to liquidate an account||to square an account vb~%u;zrC@  
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审查帐目||监查帐目to audit an account rB+ (  
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检查帐目to examine an account /1LN\Eu  
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转入A的帐户to charge the amount to As account VDnrm*  
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以计帐方式付款to pay on account )2).kL>  
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代理某人||为某人on ones account||on account of one |gA@$1+}  
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为自己计算||独立帐目on ones own account (Yj6|`  
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由某人收益并负风险on ones account and risk||for ones account and risk {($mLfC4  
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由某人负担for ones account||for account of one vhOh3  
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按某人指示||列入某人帐户by order and for account of one ;VCV%=W<  
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列入5月份帐目for May account PYQ  
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编入某中帐项下to pass to the account of||to place to the account of 51s\)d%l  
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寄出清算书to send in an account||to send in render an account o7we'1(O  
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支票薄cheque book K'8o'S_bF  
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支票陈票人cheque drawer 7]u_  
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持票人cheque holder
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不记名支票cheque to bearer||bearer cheque hTAc}'^$  
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记名支票||认人支票cheque to order oVuIHb0w  
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到期支票antedated cheque 1\-lAk!   
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未到期支票postdated cheque S% ptG$Z  
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保付支票certified cheque JKYtBXOl  
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未获兑现支票，退票returned cheque UGOe(JB  
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横线支票crossed cheque y}QqS /  
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普通横线general crossing {dl@#Tu  
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特别横线special crossing A[88IMZs  
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空白支票blank cheque 9mv6  
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失效支票，过期支票stale cheque Q!fk|D+j  
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普通支票open cheque 8/9YR(H3H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount % +$!ctn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s[*I210  
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支票换现金||兑现to cash a cheque "FfP&lF/  
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清理票款to clear a cheque Of$gs-  
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保证兑现to certify a cheque 8g 2'[ci$q  
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填写支票数额to fill up a cheque 7!, p,|K  
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支票上划线to cross a cheque Ils
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开发支票to make out a cheque }KL( -Ui$  
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签发支票，开立支票to draw a cheque||to issue a cheque }2_i<4,L  
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透支支票to overdraw a cheque X=b]Whuv  
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背书支票to endorse a cheque `BZX\LPHm  
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请付票款||清付票款to pay a cheque||to honour a cheque O0#9D'{  
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支票退票to dishonour a cheque MDKiwT@#  
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拒付支票to refuse a cheque `]:&h'  
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拒付支票to stop payment of a cheque 4 U`5=BI  
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提示要求付款to present for payment G_a//[p  
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见票即付持票人payable to bearer KUqD<Jj?  
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支付指定人payable to order & ]/Z~Vt  
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已过期||无效out of date||stale f}>S"fFI  
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请给出票人R/D||refer to drawer %A<|@OSdOa  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?0
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文字与数字不一致words and figures differ <v)Ai;l,  
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支票 jci'q=Vpu  
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时间已过account closed M/,jHG8v  
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更改处应加盖印章alterations require initials u&>o1!c*P  
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时间已过effects not cleared p&L`C|0  
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停止付款payment stopped &zF1&J58z  
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支票毁损cheque mutilated =B(zW.Gf  
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汇款||寄钱to remit||to send money .s_wP  
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寄票供取款||支票支付to send a cheque for payment K@6tI~un  
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寄款人a remitter @Zs}8YhC  
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收款人a remittee MS6^= ["  
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国外汇票foreign Bill 4 ~17s`+  
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国内汇票inland Bill ;b$ (T5  
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跟单汇票documentary bill (i7]N[  
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空头汇票accommodation bill +E QRNbA  
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原始汇票original bill OFCOMM  
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改写||换新票据renewed bill u(SdjLf:  
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即期汇票sight bill||bill on demand oa+Rr&t'  
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…days after date||…days after date…日后付款 KLs%{'[7:  
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…months after date||…months after date…月后付款 [,-MC7>]  
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见票后…日付款…days after sight||…days sight #OH-LWZh  
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见票后…月付款…months after sight||…months sight 1Af~6jz  
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同组票据set of bills Xf9<kbRw/  
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单张汇票sola of exchange||sole of exchange wCvtw[6  
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远期汇票usance bill||bill at usance $TL~SVHj;{  
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长期汇票long bill wnP#.[,V  
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短期汇票short bill q.t>:`  
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逾期汇票overdue bill G{i}z^n  
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宽限日期days of grace EMmNlj6  
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电汇telegraphic transfer （T.T） sYiegX`1c  
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邮汇postal order||postal note （Am.）||post office order||money order 0~H (GG$VH  
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本票promissory note （P/N） f:GZb?Wyd  
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押汇负责书||押汇保证书letter of hypothecation H ZIJKk(  
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副保||抵押品||付属担保物collateral security bg*4Z?[dd  
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担保书trust receipt||letter of indemnity 8=FP92X  
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承兑||认付acceptance aIpD f| ~  
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单张承兑general acceptance u{,e8. Z  
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有条件承兑qualified acceptance !krbGpTVH  
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附条件认付conditional acceptance iv2did4  
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部分认付partial acceptance   +u#;k!B/>