[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> N73 u  
会计报表statement of account =<ht@-1  
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往来帐目account current Q,ZV C  
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现在往来帐||存款额current accout wx2 z9Q  
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销货帐account sales \vW'\}  
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共同计算帐项joint account WO^]bR  
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未决帐项outstanding account i&)OJy  
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贷方帐项credit account||creditor account "VMb1Zhf  
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借方帐项debit account||debtor account 5<7sVd.  
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应付帐||应付未付帐account payable e :@PI(P!  
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应收帐||应收未收帐account receivable Z07n>|WF-  
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新交易||新帐new account q'uGB fE.  
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未决帐||老帐old account H9WXp&  
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现金帐cash account o ethO  
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流水帐running account KNOVb=#f_  
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暂记帐||未定帐suspense account f#gV>.P;h\  
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过期帐||延滞帐overdue account||pastdue account {~XnmBs  
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杂项帐户sundry account Au:R]7   
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详细帐单||明细表detail account '@HCwEuz  
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呆帐bad account @0 [^ SU?  
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会计项目title of account tjx|;m7  
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会计薄||帐薄account-book S27s Rxfr  
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营业报告书||损益计算表account of budiness||business report 6E.[F\u  
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借贷细帐||交验帐account rendered
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明细帐account stated .K`n;l Vs  
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与…银行开立一户头to open an account with 1aUg({  
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与…银行建立交易to keep account with s)KlKh  
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继续记帐to keep account q03+FLEfC  
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与…有交易to have an account with CF@*ki3X  
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作成会计帐||有往来帐项to make out an account with G?61P[j7  
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清算||清理债务to make up an account {J,4g:4G  
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清洁帐目||与…停止交易to close ones account with 9Oo `4  
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结帐to close an account GIn%yB'  
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清理未付款to ask an account||to demand an account g j]8/~lr  
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结清差额to balance the account with %lGOExV%  
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清算to settle an account||to liquidate an account||to square an account v?}
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审查帐目||监查帐目to audit an account kWy@wPqms  
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检查帐目to examine an account yjH'<  
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转入A的帐户to charge the amount to As account MSeg7/MF  
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以计帐方式付款to pay on account rqdN%=C  
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代理某人||为某人on ones account||on account of one ;in-)`UC!  
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为自己计算||独立帐目on ones own account |9IOZ

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由某人收益并负风险on ones account and risk||for ones account and risk g<M!]0OK  
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由某人负担for ones account||for account of one yt5<J -m  
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按某人指示||列入某人帐户by order and for account of one REK):(i7P  
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列入5月份帐目for May account tcv(<0  
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编入某中帐项下to pass to the account of||to place to the account of ; YQB  
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寄出清算书to send in an account||to send in render an account ?#(LH\$l_  

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支票薄cheque book M57<e`m  
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支票陈票人cheque drawer {%9@{Q'T.s  
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持票人cheque holder 0,DrVGa  
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不记名支票cheque to bearer||bearer cheque GEf=A.WAfw  
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记名支票||认人支票cheque to order JXe~ 9/!  
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到期支票antedated cheque N'EZJoH  
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未到期支票postdated cheque MT>(d*0s  
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保付支票certified cheque *aCVkFp  
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未获兑现支票，退票returned cheque MW rhVn{R  
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横线支票crossed cheque :h34mNU
 
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普通横线general crossing m-Jy 4f#  
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特别横线special crossing IW<rmP=R&  
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空白支票blank cheque C;JW\J~W  
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失效支票，过期支票stale cheque S5>ztK.e  
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普通支票open cheque A? B+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount >uYQt~s  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hv#$Zo<  
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支票换现金||兑现to cash a cheque d6t
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清理票款to clear a cheque 6ZHeAb]"  
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保证兑现to certify a cheque F68eI%Y  
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填写支票数额to fill up a cheque d*Mqs}8  
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支票上划线to cross a cheque /Q7q2Ne^*  
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开发支票to make out a cheque qVfn(rZ  
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签发支票，开立支票to draw a cheque||to issue a cheque T\p>wiY2|F  
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透支支票to overdraw a cheque ,_YI:xie|c  
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背书支票to endorse a cheque Jy}~ZY  
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请付票款||清付票款to pay a cheque||to honour a cheque 5
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支票退票to dishonour a cheque "4WnDd5"  
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拒付支票to refuse a cheque 3 $%#n*  
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拒付支票to stop payment of a cheque 3C!|!N1Hn  
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提示要求付款to present for payment C[znUI >  
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见票即付持票人payable to bearer )Rbt0   
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支付指定人payable to order n7ZJ< ~wl  
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已过期||无效out of date||stale lgVT~v{U`n  
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请给出票人R/D||refer to drawer S`
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >(n/  
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文字与数字不一致words and figures differ A6_ER&9$>N  
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支票 bSI*`Dc"!  
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时间已过account closed h Ks  
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更改处应加盖印章alterations require initials dwvc;f-  
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时间已过effects not cleared DD7D&@As  
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停止付款payment stopped IwbV+mWQ  
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支票毁损cheque mutilated z:O:g?A  
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汇款||寄钱to remit||to send money M!VW/vdywL  
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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 ms&5Bq+9  
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收款人a remittee rP(;^8l"  
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国外汇票foreign Bill c; 1f$$>b  
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国内汇票inland Bill ~WmA55  
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跟单汇票documentary bill {*F8'6YQ$  
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空头汇票accommodation bill \%W"KLP  
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原始汇票original bill 2-#&ktM%V  
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改写||换新票据renewed bill c5eimA%`  
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即期汇票sight bill||bill on demand &x[V<
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…days after date||…days after date…日后付款 -zm-|6[Wi  
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…months after date||…months after date…月后付款 thh0
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见票后…日付款…days after sight||…days sight #ChF{mh  
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见票后…月付款…months after sight||…months sight f5t/=/6>F  
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同组票据set of bills " ,45p@  
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单张汇票sola of exchange||sole of exchange 843O} v'  
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远期汇票usance bill||bill at usance  bR83N  
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长期汇票long bill 1xb1?/n1#  
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短期汇票short bill .vtV2lq  
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逾期汇票overdue bill $36.*s m  
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宽限日期days of grace <2fgao&-n  
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电汇telegraphic transfer （T.T） 3V0^v  
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邮汇postal order||postal note （Am.）||post office order||money order #b$qtp!,  
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本票promissory note （P/N） D[p`1$E-1v  
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押汇负责书||押汇保证书letter of hypothecation #9p|aS\  
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副保||抵押品||付属担保物collateral security I"2*}v|  
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担保书trust receipt||letter of indemnity O#x=iZI  
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承兑||认付acceptance /G= ?E]^  
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单张承兑general acceptance p|Nh:4iN  
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有条件承兑qualified acceptance yVgHu#?PM  
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附条件认付conditional acceptance >- U+o.o  
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部分认付partial acceptance   b!`{fwV