[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。   x[?_F  
会计报表statement of account )l"0:1Ig  
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往来帐目account current 4Cfwz -Qo  
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现在往来帐||存款额current accout @V-ZV  
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销货帐account sales F0!r9U((  
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共同计算帐项joint account %z.G3\s0  
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未决帐项outstanding account eJwr  
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贷方帐项credit account||creditor account f"tO*/|`  
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借方帐项debit account||debtor account 3}+/\:q*  
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应付帐||应付未付帐account payable L=p.@VSZ  
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应收帐||应收未收帐account receivable WLpn,8qsY  
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新交易||新帐new account JC#@sJ4az)  
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未决帐||老帐old account I45A$nV#Q  
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现金帐cash account cC[n~OV  
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流水帐running account $i1A470C  
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暂记帐||未定帐suspense account 4Rm3'Ch  
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过期帐||延滞帐overdue account||pastdue account !$?@;}=  
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杂项帐户sundry account GN9_ZlC  
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详细帐单||明细表detail account nc~d*K\!  
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呆帐bad account N]}+F w\5  
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会计项目title of account N^]>R:Stu  
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会计薄||帐薄account-book A4FDR#  
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营业报告书||损益计算表account of budiness||business report &U*J{OP
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借贷细帐||交验帐account rendered yn[ZN-H~
  
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明细帐account stated |Du13i4].&  
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与…银行开立一户头to open an account with qetP93N_*  
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与…银行建立交易to keep account with /)?P>!#;\  
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继续记帐to keep account fEG3b#t N  
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与…有交易to have an account with 50GYL5
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作成会计帐||有往来帐项to make out an account with ,PMb9O\B  
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清算||清理债务to make up an account iQzX-a|4]  
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清洁帐目||与…停止交易to close ones account with B+e_Y\Bu  
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结帐to close an account #}!>iFBcH  
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清理未付款to ask an account||to demand an account HCx%_9xlm  
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结清差额to balance the account with [%84L@:h  
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清算to settle an account||to liquidate an account||to square an account 9]L!.  
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审查帐目||监查帐目to audit an account YQ@dl
 
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检查帐目to examine an account  ^%5~;  
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转入A的帐户to charge the amount to As account \]U<h ub  
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以计帐方式付款to pay on account ^Y{6;FJ   
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代理某人||为某人on ones account||on account of one =!?[]>Dh
 
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为自己计算||独立帐目on ones own account 3?.1~"-J  
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由某人收益并负风险on ones account and risk||for ones account and risk ;wJ7oj<  
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由某人负担for ones account||for account of one 4_Qa=T8  
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按某人指示||列入某人帐户by order and for account of one z(g%ue\  
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列入5月份帐目for May account K TG:I@|C  
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编入某中帐项下to pass to the account of||to place to the account of O.@g/05C  
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寄出清算书to send in an account||to send in render an account pN\)(:"8v  
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支票薄cheque book &`9j)3^J.  
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支票陈票人cheque drawer F(Lb8\to\M  
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持票人cheque holder Err4 %-  
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不记名支票cheque to bearer||bearer cheque B$cOssl  
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记名支票||认人支票cheque to order >vUB%OLyP  
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到期支票antedated cheque 8O,?|c=>  
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未到期支票postdated cheque )VNM/o%Q  
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保付支票certified cheque 59V#FW
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未获兑现支票，退票returned cheque w#oGX  
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横线支票crossed cheque }i(q t&U;  
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普通横线general crossing z<hFK+j,'^  
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特别横线special crossing R,%_deV\(  
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空白支票blank cheque z5'ZN+  
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失效支票，过期支票stale cheque w!\3ICB  
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普通支票open cheque BWh}^3?l  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount zN%97q_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iRNLKi  
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支票换现金||兑现to cash a cheque /;Yy@oc  
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清理票款to clear a cheque ?DPHo)w  
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保证兑现to certify a cheque dFW.}"^c  
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填写支票数额to fill up a cheque v*z(@<Y  
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支票上划线to cross a cheque e"k/d<  
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开发支票to make out a cheque _'!kuE,*1  
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签发支票，开立支票to draw a cheque||to issue a cheque /7/0x ./{  
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透支支票to overdraw a cheque dU_
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背书支票to endorse a cheque *jITOR!uF`  
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请付票款||清付票款to pay a cheque||to honour a cheque r2\c'9uH  
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支票退票to dishonour a cheque H'DVwnn>ik  
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拒付支票to refuse a cheque 8)j@aiF`  
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拒付支票to stop payment of a cheque 8b(!k FxD  
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提示要求付款to present for payment vB0RKk}d5  
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见票即付持票人payable to bearer 6%Mt  
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支付指定人payable to order Na{Y}0=^y  
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已过期||无效out of date||stale j<<3Pr  
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请给出票人R/D||refer to drawer k[j90C5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qet>1<  
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文字与数字不一致words and figures differ c2nKPEX&5  
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支票 2Os1C}m  
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时间已过account closed O^Q7b7}y  
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更改处应加盖印章alterations require initials /D&%v*~E  
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时间已过effects not cleared YHk
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停止付款payment stopped Q_-_^J  
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支票毁损cheque mutilated !G^L/?z3  
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汇款||寄钱to remit||to send money BS Iy+  
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寄票供取款||支票支付to send a cheque for payment Vtc36-\1*  
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寄款人a remitter IW 21T  
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收款人a remittee D]w!2k%V  
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国外汇票foreign Bill x~xa6  
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国内汇票inland Bill M@ed>.  
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跟单汇票documentary bill 9Gv[8'I  
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空头汇票accommodation bill W
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原始汇票original bill $O9^SB  
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改写||换新票据renewed bill ZPbpp@,  
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即期汇票sight bill||bill on demand D9j3Xu  
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…days after date||…days after date…日后付款 \&H nKhI  
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…months after date||…months after date…月后付款 fk_o@ G!0  
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见票后…日付款…days after sight||…days sight ^tXJj:
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见票后…月付款…months after sight||…months sight D1__n6g[  
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同组票据set of bills YCP ) %}  
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单张汇票sola of exchange||sole of exchange l8?>>.<P=  
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远期汇票usance bill||bill at usance ;UxP Kpl  
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长期汇票long bill ?]*^xL;x?  
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短期汇票short bill 1R,:  
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逾期汇票overdue bill NgY=&W,  
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宽限日期days of grace !T UrQ  
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电汇telegraphic transfer （T.T） CO`_^7o9(  
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邮汇postal order||postal note （Am.）||post office order||money order ~/P&Tub^  
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本票promissory note （P/N） "OdXY"G  
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押汇负责书||押汇保证书letter of hypothecation GgB,tam{p  
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副保||抵押品||付属担保物collateral security Wh.?j>vB  
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担保书trust receipt||letter of indemnity 7BJzMlJ1Y  
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承兑||认付acceptance [_Qa9e  
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单张承兑general acceptance zc;|fHW~O  
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有条件承兑qualified acceptance P7{gfiB  
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附条件认付conditional acceptance Yo|,]X>/  
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部分认付partial acceptance   `0Oh_8"