[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。   i@sCMCu6  
会计报表statement of account $v2S;UB v*  
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往来帐目account current jTGS6{E  
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现在往来帐||存款额current accout w;g)Iy6x  

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销货帐account sales /i\uwa,  
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共同计算帐项joint account P W0q71  
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未决帐项outstanding account 23.y3t_?  
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贷方帐项credit account||creditor account 'npT+p$V  
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借方帐项debit account||debtor account Z:r$;`K/  

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应付帐||应付未付帐account payable UGezo3}  
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应收帐||应收未收帐account receivable e{#a{`?Uez  
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新交易||新帐new account ,sQ0atk7ma  
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未决帐||老帐old account F"HI>t)>  
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现金帐cash account %RK\Hz2q3  
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流水帐running account 0;m$a=  
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暂记帐||未定帐suspense account Rs(CrB/M  
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过期帐||延滞帐overdue account||pastdue account eL$U M  
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杂项帐户sundry account |?t8M9[Z  
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详细帐单||明细表detail account 9'*ZEl^?D  
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呆帐bad account ^*UfCoj9Z  
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会计项目title of account H6 f; BS  
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会计薄||帐薄account-book uW-- nXMs  
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营业报告书||损益计算表account of budiness||business report IWRq:Gw  
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借贷细帐||交验帐account rendered /$.vHt5nt  
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明细帐account stated j[ZniD  
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与…银行开立一户头to open an account with "91Atb;hJ  
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与…银行建立交易to keep account with GvtI-\h]  

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继续记帐to keep account l'lDzB+.*  
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与…有交易to have an account with Y'%Iat(z  
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作成会计帐||有往来帐项to make out an account with %f(.OR)6{  

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清算||清理债务to make up an account ZO6bG$y64  
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清洁帐目||与…停止交易to close ones account with z:jF)N  
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结帐to close an account \gv x)S11  
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清理未付款to ask an account||to demand an account 19`0)pzZ*P  
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结清差额to balance the account with boB{Y7gO4  
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清算to settle an account||to liquidate an account||to square an account w.-i !Ls  
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审查帐目||监查帐目to audit an account l Nto9  
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检查帐目to examine an account _Hj,;Z  
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转入A的帐户to charge the amount to As account YL0RQa  
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one VH65=9z  
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为自己计算||独立帐目on ones own account e|y~q0Q$  
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由某人收益并负风险on ones account and risk||for ones account and risk 3W0:0I  
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由某人负担for ones account||for account of one OSU=O  
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按某人指示||列入某人帐户by order and for account of one +[+Jd)Z  
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列入5月份帐目for May account p {3|W<  
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编入某中帐项下to pass to the account of||to place to the account of .j
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寄出清算书to send in an account||to send in render an account ln7.>.F  
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支票薄cheque book Ja1*a,],L  
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支票陈票人cheque drawer duCm+4,.  
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持票人cheque holder K(^x)w r-:  
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不记名支票cheque to bearer||bearer cheque IcZ'KV  
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记名支票||认人支票cheque to order y:L|]p}huE  
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到期支票antedated cheque {T9g\F*  

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未到期支票postdated cheque gE&f}M-  
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保付支票certified cheque KME #5=~  
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未获兑现支票，退票returned cheque &zR}jD>  
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横线支票crossed cheque 6!$S1z#wM  
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普通横线general crossing qz:OnQv!  
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特别横线special crossing (R,eWWF8~  
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空白支票blank cheque H`
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失效支票，过期支票stale cheque zR4huo  
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普通支票open cheque G`n-WP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U+ 8[Ia(t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &`9lIVB,K  
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支票换现金||兑现to cash a cheque #\jPBLc  
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清理票款to clear a cheque 3S,pd0;  
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保证兑现to certify a cheque H$;\TG@,  
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填写支票数额to fill up a cheque `SVR_  
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支票上划线to cross a cheque C/E3NL8  
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开发支票to make out a cheque >?kt3.IQ!X  
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签发支票，开立支票to draw a cheque||to issue a cheque 1?*vqdt  
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透支支票to overdraw a cheque PvM<#zq_  
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背书支票to endorse a cheque M,9WF)p)V  
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请付票款||清付票款to pay a cheque||to honour a cheque T}zi P  
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支票退票to dishonour a cheque l+ #`  
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拒付支票to refuse a cheque o(a*Fk$  
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拒付支票to stop payment of a cheque J3$ihH .  
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提示要求付款to present for payment _Q7)FK  
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见票即付持票人payable to bearer :gR
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支付指定人payable to order wOOPuCw?  
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已过期||无效out of date||stale 9eV@v  
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请给出票人R/D||refer to drawer KsHMAp3  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Gjzhgz--  
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文字与数字不一致words and figures differ 7%0PsF _  
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支票 JiRW|+`pe  
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时间已过account closed G;tIhq[$Vb  
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更改处应加盖印章alterations require initials {6~W 2zX&  
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时间已过effects not cleared af>
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停止付款payment stopped d`v]+HK  
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支票毁损cheque mutilated bZ0r/f,n$  
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汇款||寄钱to remit||to send money 2p@S-Lp  
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寄票供取款||支票支付to send a cheque for payment {X8F4  
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寄款人a remitter (2<0kqj%  
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收款人a remittee hYF<Wn3L  
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国外汇票foreign Bill Kh3*\xT  
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国内汇票inland Bill hO\_RhsRy?  
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跟单汇票documentary bill c7S<ex ,  
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空头汇票accommodation bill S+_}=25  
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原始汇票original bill E WOn "   
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改写||换新票据renewed bill wbVM'E/&  
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即期汇票sight bill||bill on demand 1u'x|Un  
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…days after date||…days after date…日后付款 ,RDxu7iT  
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…months after date||…months after date…月后付款  &EV|knW  
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见票后…日付款…days after sight||…days sight (Sv7^}j  
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见票后…月付款…months after sight||…months sight B$_F)2%m;  
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同组票据set of bills L*11hy
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单张汇票sola of exchange||sole of exchange GL9R 5  
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远期汇票usance bill||bill at usance 'w^1re=R  
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长期汇票long bill rb qH9 S  
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短期汇票short bill U"<Z^)  
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逾期汇票overdue bill f)vD2_E  
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宽限日期days of grace Fx/9T2%=  
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电汇telegraphic transfer （T.T） I`5F&8J{  
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邮汇postal order||postal note （Am.）||post office order||money order O (tcu@vfl  
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本票promissory note （P/N） Ni(D[?mZ  
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押汇负责书||押汇保证书letter of hypothecation ]zhFFq`  
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副保||抵押品||付属担保物collateral security /7h}_zs6  
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担保书trust receipt||letter of indemnity '355P
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承兑||认付acceptance pE^LQi  
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单张承兑general acceptance pn{.oXomf  
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有条件承兑qualified acceptance ,
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附条件认付conditional acceptance P2 !~}{-  
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部分认付partial acceptance   FK }x *d