[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。   :PUK6,"5]O  
会计报表statement of account x2@,9OUx  
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往来帐目account current gJk[Ja  
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现在往来帐||存款额current accout 0E1=W6UZ  
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销货帐account sales Mi?}S6bp  
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共同计算帐项joint account 8 URj1
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未决帐项outstanding account ,Bf(r  
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贷方帐项credit account||creditor account :u-.T.zZl  
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借方帐项debit account||debtor account PQ3h\CL1n  
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应付帐||应付未付帐account payable  Uouq>N  
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应收帐||应收未收帐account receivable )$_,?*f q:  
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新交易||新帐new account )8'jxiGs  
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未决帐||老帐old account O,irpQ  
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现金帐cash account IN_gF_@%  
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流水帐running account iaRR5
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暂记帐||未定帐suspense account {:)vwUe{  
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过期帐||延滞帐overdue account||pastdue account ?0z)EPQ|  
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杂项帐户sundry account OL9]*G?F  
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详细帐单||明细表detail account 85hQk+Bu4  
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呆帐bad account qiU5{}  
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会计项目title of account m}pL`:e
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会计薄||帐薄account-book <m1sSghg  
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营业报告书||损益计算表account of budiness||business report Mr.JLW  
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借贷细帐||交验帐account rendered gVA; `<  
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明细帐account stated gn`zy9PU  
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与…银行开立一户头to open an account with sX5sL  
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与…银行建立交易to keep account with 5& *zY)UL  
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继续记帐to keep account O% VA)<  
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与…有交易to have an account with Pxk0(oBX  
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作成会计帐||有往来帐项to make out an account with {NV :|M!  
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清算||清理债务to make up an account /4-}k  
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清洁帐目||与…停止交易to close ones account with q-H&5K  
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结帐to close an account Uh%6LPg^  
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清理未付款to ask an account||to demand an account *V-
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结清差额to balance the account with =oPng=:  
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清算to settle an account||to liquidate an account||to square an account 58PKx5`D  
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审查帐目||监查帐目to audit an account xh`Du|jvm  
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检查帐目to examine an account {n6\g]p3  
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转入A的帐户to charge the amount to As account /X N*)m  
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以计帐方式付款to pay on account 8>m1UONr  
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代理某人||为某人on ones account||on account of one YyG~#6aCh  
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为自己计算||独立帐目on ones own account ynxWQ%d(`  
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由某人收益并负风险on ones account and risk||for ones account and risk '8L(f w{k  
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由某人负担for ones account||for account of one <nf=SRZ  
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按某人指示||列入某人帐户by order and for account of one %}\ vW  
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列入5月份帐目for May account VyRW'  
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编入某中帐项下to pass to the account of||to place to the account of ?G2qlna  
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寄出清算书to send in an account||to send in render an account i0i.sizu  
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支票薄cheque book v+|@}9|Z  
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支票陈票人cheque drawer #L|JkBia  
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持票人cheque holder |JirBz  
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不记名支票cheque to bearer||bearer cheque w0q?\qEX  
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记名支票||认人支票cheque to order ;'b!7sMO~  
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到期支票antedated cheque "jkw8UVz  
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未到期支票postdated cheque m!FM+kge  
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保付支票certified cheque pw(U< )  
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未获兑现支票，退票returned cheque g0;&/;"  
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横线支票crossed cheque ((hJmaq  
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普通横线general crossing {V t^Xc  
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特别横线special crossing dl3LDB  
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空白支票blank cheque 9 FFfRIVY  
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失效支票，过期支票stale cheque hAxuZb7 ?  
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普通支票open cheque  9'/|?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 }T1Xds8w)t  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges g]P LW3  
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支票换现金||兑现to cash a cheque C4SD  
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清理票款to clear a cheque 1n5e^'z  
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保证兑现to certify a cheque CO)b'V,  
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填写支票数额to fill up a cheque 'JKvy(n>  
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支票上划线to cross a cheque Ckl]fy@D}  
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开发支票to make out a cheque GC#95  
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签发支票，开立支票to draw a cheque||to issue a cheque %fSk "%u%<  
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透支支票to overdraw a cheque McI4oD~"  
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背书支票to endorse a cheque Hx/Vm`pRyX  
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请付票款||清付票款to pay a cheque||to honour a cheque Q-%=ZW Z  
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支票退票to dishonour a cheque wDTV /"Y  
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拒付支票to refuse a cheque >\Pj(,'  
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拒付支票to stop payment of a cheque sbhEZ#7#  
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提示要求付款to present for payment
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见票即付持票人payable to bearer LBi>D`]  
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支付指定人payable to order PiQs><FK8  
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已过期||无效out of date||stale m$: a|'mS  
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请给出票人R/D||refer to drawer D:,<9 %A  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e.H"!X!0#H  
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文字与数字不一致words and figures differ )Me&xQTn  
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支票 NQD b;5:  
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时间已过account closed 3!x)LUWfWY  
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更改处应加盖印章alterations require initials -nSqB{s!SD  
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时间已过effects not cleared Y._AzJ&B[  
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停止付款payment stopped ;7hr8?M|  

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支票毁损cheque mutilated [<t*&Kr+o  
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汇款||寄钱to remit||to send money dXhV]
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寄票供取款||支票支付to send a cheque for payment *KAuyJr  
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寄款人a remitter "2-TtQV!  
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收款人a remittee [Pay<]c6g  
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国外汇票foreign Bill k6XO-a f  
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国内汇票inland Bill eF9LZ"-s  
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跟单汇票documentary bill zI(Pti  
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空头汇票accommodation bill m~v Ie c  
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原始汇票original bill W$y?~2  
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改写||换新票据renewed bill rpvm].4  
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即期汇票sight bill||bill on demand ji1A>jepF  
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…days after date||…days after date…日后付款 V{8mx70  
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…months after date||…months after date…月后付款 -+z^{*\;N  
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见票后…日付款…days after sight||…days sight AojX)_"z  
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见票后…月付款…months after sight||…months sight vnKUD
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同组票据set of bills J ~~WV<6  
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单张汇票sola of exchange||sole of exchange ^JH 4: h  
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远期汇票usance bill||bill at usance 0(]C$*~mk  
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长期汇票long bill #HqXC\ ~n  
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短期汇票short bill @<h@d_8^k  
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逾期汇票overdue bill J#MUtpPdQ  
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宽限日期days of grace Ean #>h  
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电汇telegraphic transfer （T.T） eqV;4dhm  
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邮汇postal order||postal note （Am.）||post office order||money order ]sB-}n)  
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本票promissory note （P/N） JYc;6p$<i  
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押汇负责书||押汇保证书letter of hypothecation *> LA30R*v  
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副保||抵押品||付属担保物collateral security [_PZdIN  
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担保书trust receipt||letter of indemnity t\S=u y  
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承兑||认付acceptance {#y~ Qk;T  
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单张承兑general acceptance [3D*DyQt  
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有条件承兑qualified acceptance #K&XY6cTj  
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附条件认付conditional acceptance FdGnNDl*e  
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部分认付partial acceptance   {'cm;V+