[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。   6n?0MMtR  
会计报表statement of account Ln$= 8x^T  
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往来帐目account current {00Qg{;K|  
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现在往来帐||存款额current accout _[pbfua  
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销货帐account sales |/X+2K}3  
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共同计算帐项joint account Ou] !@s  
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未决帐项outstanding account \'6%Ld5km  
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贷方帐项credit account||creditor account #2dH2k\F  
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借方帐项debit account||debtor account 4 C }#lW9  
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应付帐||应付未付帐account payable !8*7{7  
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应收帐||应收未收帐account receivable ;TL>{"z`x  
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新交易||新帐new account 39bw,lRPV  
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未决帐||老帐old account 0D/7X9xg9+  
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现金帐cash account YJ}9VY<}1K  
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流水帐running account Ud_0{%@  
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暂记帐||未定帐suspense account qb$M.-\ne  
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过期帐||延滞帐overdue account||pastdue account p@eW*tE  
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杂项帐户sundry account sZ0)f!aH:_  
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详细帐单||明细表detail account 
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呆帐bad account ;P^}2i[q>[  
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会计项目title of account juQ?k xOB  
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会计薄||帐薄account-book S&F;~  
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营业报告书||损益计算表account of budiness||business report 1aezlDc*  
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借贷细帐||交验帐account rendered >gDKkeLD  
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明细帐account stated $\L=RU!c}  
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与…银行开立一户头to open an account with 0y%s\,PsT  
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与…银行建立交易to keep account with I.p"8I;  
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继续记帐to keep account J"fv5  {  
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与…有交易to have an account with @DlN;r?Cv  
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作成会计帐||有往来帐项to make out an account with Mlo:\ST
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清算||清理债务to make up an account >[g.8'hI  
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清洁帐目||与…停止交易to close ones account with P%ZU+ET  
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结帐to close an account x";4)u=  
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清理未付款to ask an account||to demand an account ki8Jl}dr  
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结清差额to balance the account with "Jg* /F  
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清算to settle an account||to liquidate an account||to square an account J7 4kK#uF=  
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审查帐目||监查帐目to audit an account q^b12@.  
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检查帐目to examine an account +[#^c3x2  
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转入A的帐户to charge the amount to As account !~]'&9  
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以计帐方式付款to pay on account _:G>bU/^  
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代理某人||为某人on ones account||on account of one 6W)#FO`  
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为自己计算||独立帐目on ones own account |qb-iXW=  
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由某人收益并负风险on ones account and risk||for ones account and risk s+a#x(7{  
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由某人负担for ones account||for account of one j`-9.  
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按某人指示||列入某人帐户by order and for account of one uD:tT ~  
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列入5月份帐目for May account IR"=8w#MP  
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编入某中帐项下to pass to the account of||to place to the account of DC =XPn/V  
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寄出清算书to send in an account||to send in render an account XI5q>cd\Sz  
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支票薄cheque book Ce_l\J8G  
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支票陈票人cheque drawer E1>zKENN;  
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持票人cheque holder Q}]RB$ZS  
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不记名支票cheque to bearer||bearer cheque 4"Pf0PD:  
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记名支票||认人支票cheque to order @%[ VegT  
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到期支票antedated cheque rTM0[2N  
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未到期支票postdated cheque *@[+C~U  
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保付支票certified cheque mf)E%qo  
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未获兑现支票，退票returned cheque \m1jV>q  
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横线支票crossed cheque C07U.nzh  
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普通横线general crossing CFiO+p&  
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特别横线special crossing kIYV%O   
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空白支票blank cheque R%^AW2   
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失效支票，过期支票stale cheque xsSX~`  
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普通支票open cheque Com`4>0>I  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount /V)4B4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g\f oBK:GE  
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支票换现金||兑现to cash a cheque Ld3!2g2y7&  
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清理票款to clear a cheque F5FzT^  
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保证兑现to certify a cheque = ~^  
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填写支票数额to fill up a cheque  y<A%&  
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支票上划线to cross a cheque p$*;>YKO  
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开发支票to make out a cheque W^AY:#eX~Q  
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签发支票，开立支票to draw a cheque||to issue a cheque &i %1\o  
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透支支票to overdraw a cheque %:WM]dc  
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背书支票to endorse a cheque eq#x~O4  
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请付票款||清付票款to pay a cheque||to honour a cheque ,dO$R.h  
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支票退票to dishonour a cheque x3++JG  
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拒付支票to refuse a cheque .6D9m.Q,  
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拒付支票to stop payment of a cheque AZTn!hrU  
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提示要求付款to present for payment j$8i!C  

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见票即付持票人payable to bearer 6(X5n5C  
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已过期||无效out of date||stale 9C{\=?e;  
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请给出票人R/D||refer to drawer ;5.o;|w?!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >Lo!8Hen  

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文字与数字不一致words and figures differ -|DSfI#j  
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支票 ecH -JPm'  
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时间已过account closed IFX|"3[$  
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更改处应加盖印章alterations require initials 1x07ua@(v  
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时间已过effects not cleared !_`T8pJ`  
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停止付款payment stopped n(Up?_  
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支票毁损cheque mutilated 4M 8AYh2)  
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汇款||寄钱to remit||to send money >5Zpx8W  
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寄票供取款||支票支付to send a cheque for payment Siw9_c  
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寄款人a remitter )).;p_nLZ  
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收款人a remittee &1Fcwj  
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国外汇票foreign Bill u,F d[[t  
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国内汇票inland Bill ) WIl
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跟单汇票documentary bill @`.u"@  
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空头汇票accommodation bill +$>ut r  
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原始汇票original bill [/uKo13  
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改写||换新票据renewed bill wI}'wALhA  
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即期汇票sight bill||bill on demand 0acY@_  
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…days after date||…days after date…日后付款 eBAB7r/7  
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…months after date||…months after date…月后付款 |I\A0aa  
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见票后…日付款…days after sight||…days sight d7^XP  
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见票后…月付款…months after sight||…months sight VvF&E>fC  
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同组票据set of bills 5ZKnxEW,(  
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单张汇票sola of exchange||sole of exchange Awh"SUOh0  
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远期汇票usance bill||bill at usance CXQ
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长期汇票long bill "G,*Z0V5  
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短期汇票short bill VDPN1+1*  
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逾期汇票overdue bill ww,c)$  
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宽限日期days of grace d$TW](Bby  
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电汇telegraphic transfer （T.T） CbHNb~  
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邮汇postal order||postal note （Am.）||post office order||money order JgB# EoF  
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本票promissory note （P/N） vvM)Rb,  
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押汇负责书||押汇保证书letter of hypothecation ".)_kt[  
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副保||抵押品||付属担保物collateral security f$>orVm%.  
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担保书trust receipt||letter of indemnity i4I0oRp  
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承兑||认付acceptance QRlzGRueR&  
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单张承兑general acceptance ]K7 64}  
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有条件承兑qualified acceptance !_ Q!H2il  
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附条件认付conditional acceptance h,>L(=c$O  
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部分认付partial acceptance   gJ.6m&+