[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。   4[EO[x4C  
会计报表statement of account w-Q 6 -  
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往来帐目account current ?28GQyk4  
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现在往来帐||存款额current accout b+j_EA_b  
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销货帐account sales 8Carg~T@  
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共同计算帐项joint account e=Tc(Mwn  
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未决帐项outstanding account F1[[ fH  
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贷方帐项credit account||creditor account Ecl7=-y  
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借方帐项debit account||debtor account l#f]KLv4N_  
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应付帐||应付未付帐account payable 2<./HH*f  
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应收帐||应收未收帐account receivable _^sSI<&m  
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新交易||新帐new account 1`J N  
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未决帐||老帐old account @%85k/(  
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现金帐cash account 3>3ZfFC  
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流水帐running account %ycT}Lu  
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暂记帐||未定帐suspense account Os]M$c_88  
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过期帐||延滞帐overdue account||pastdue account bv"({:x  
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杂项帐户sundry account {%}6d~Bg  
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详细帐单||明细表detail account j`hbQp\`  
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呆帐bad account g{{SY5qDj  
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会计项目title of account
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会计薄||帐薄account-book zOp"n\  
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营业报告书||损益计算表account of budiness||business report sTYl' Ieg  
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借贷细帐||交验帐account rendered I9aber1  
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明细帐account stated AIo;\35  
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与…银行开立一户头to open an account with 1 crjRbi  
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与…银行建立交易to keep account with :v48y.Ij7s  
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继续记帐to keep account Vngi8%YWp  
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与…有交易to have an account with ?whp_  
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作成会计帐||有往来帐项to make out an account with BC+qeocg  
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清算||清理债务to make up an account umYdr'p!v  
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清洁帐目||与…停止交易to close ones account with P'';F}NwfX  
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结帐to close an account z'*>Tk8h  
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清理未付款to ask an account||to demand an account ~ <3yTl>  
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结清差额to balance the account with =>U~ligu  
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清算to settle an account||to liquidate an account||to square an account NgQl;$  
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审查帐目||监查帐目to audit an account =v}.sJ V?  
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检查帐目to examine an account 3h>Ji1vV  
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转入A的帐户to charge the amount to As account -$rfu  
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以计帐方式付款to pay on account cW2:D$Pe  
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代理某人||为某人on ones account||on account of one {>qCZ#E5WO  
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为自己计算||独立帐目on ones own account b]~M$y60q  
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由某人收益并负风险on ones account and risk||for ones account and risk U8d wb  
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由某人负担for ones account||for account of one `u-}E9{  
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按某人指示||列入某人帐户by order and for account of one 6\`,blkX  
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列入5月份帐目for May account hN.#ui5 $  
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编入某中帐项下to pass to the account of||to place to the account of &HE8O}<>  
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寄出清算书to send in an account||to send in render an account LRs{nN.N  
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支票薄cheque book a'|0e]  
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支票陈票人cheque drawer UY==1\  
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持票人cheque holder au8)G_A  
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不记名支票cheque to bearer||bearer cheque zIL.R#|D=  
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记名支票||认人支票cheque to order NENbr$,G  
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到期支票antedated cheque FGZOn5U6'  
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未到期支票postdated cheque "];19]x6q  
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保付支票certified cheque ci$o~b6V  
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未获兑现支票，退票returned cheque e]rWR  
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横线支票crossed cheque )37|rB
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普通横线general crossing ~O<Bs{8  
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特别横线special crossing <%|2yPb]  
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空白支票blank cheque 2?HLEiI1  
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失效支票，过期支票stale cheque kMUjSa~\  
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普通支票open cheque 3]V"9+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount j134iVF%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges q*
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支票换现金||兑现to cash a cheque KYMz   
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清理票款to clear a cheque ]H%y7kH8  
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保证兑现to certify a cheque F~4oPB K<  
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填写支票数额to fill up a cheque g"^<LX-  
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支票上划线to cross a cheque 7ZqC1  
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开发支票to make out a cheque CWHTDao  
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签发支票，开立支票to draw a cheque||to issue a cheque 5Z @OgR  
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透支支票to overdraw a cheque 1U^;fqvja  
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背书支票to endorse a cheque ;Hk{bz
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请付票款||清付票款to pay a cheque||to honour a cheque 6R1}fdHvP  
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支票退票to dishonour a cheque =K
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拒付支票to refuse a cheque V'alzw7#  
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拒付支票to stop payment of a cheque 9 M>.9~  
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提示要求付款to present for payment ~*NG~Kn"s  
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见票即付持票人payable to bearer }Y9= 3X  
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支付指定人payable to order ]40@yr
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已过期||无效out of date||stale -}:; EGUtd  
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请给出票人R/D||refer to drawer XSOSy2:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds dQ#$(<v[  
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文字与数字不一致words and figures differ %H/V iC  
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支票 SB x<-^  
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时间已过account closed 6Cj$x.-K  
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更改处应加盖印章alterations require initials }j`#s  
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时间已过effects not cleared &iI5^b-P  
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停止付款payment stopped IRG-H!FV  
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支票毁损cheque mutilated Eg+z(m$M  
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汇款||寄钱to remit||to send money =wquFA!c  
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寄票供取款||支票支付to send a cheque for payment W&=F<n`  
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寄款人a remitter L %20tm  
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收款人a remittee g9G 8;  
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国外汇票foreign Bill yL#2|t(  
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国内汇票inland Bill iM_Zn!|@\  
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跟单汇票documentary bill wvz_)bN~A  
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空头汇票accommodation bill js F96X{  
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原始汇票original bill E3 d# T  
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改写||换新票据renewed bill {w Czm  
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即期汇票sight bill||bill on demand o06vC  
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…days after date||…days after date…日后付款 |P`:NAf2  
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…months after date||…months after date…月后付款 u 4$$0 `  
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见票后…日付款…days after sight||…days sight jCxg)D7W  
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见票后…月付款…months after sight||…months sight qIg^R@  
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同组票据set of bills \Ss6F]K]  
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单张汇票sola of exchange||sole of exchange M
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远期汇票usance bill||bill at usance $i.)1.x  
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长期汇票long bill _S3qPPo3l]  
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短期汇票short bill 0pl |  
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逾期汇票overdue bill 7^*[XH  
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宽限日期days of grace J={R@}u  
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电汇telegraphic transfer （T.T） cgF?[Z+x  
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邮汇postal order||postal note （Am.）||post office order||money order 7-`iI(N<  
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本票promissory note （P/N） m[%
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押汇负责书||押汇保证书letter of hypothecation wU1h(D2&h  
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副保||抵押品||付属担保物collateral security (S=RFd  
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担保书trust receipt||letter of indemnity { B,r  
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承兑||认付acceptance ;Uv/#"r  
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单张承兑general acceptance oGXndfd"  
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有条件承兑qualified acceptance /yn%0Wish  
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附条件认付conditional acceptance @ x@*=  
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部分认付partial acceptance   x{.+i'