[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。   )UJ]IB-Q|1  
会计报表statement of account TD3R/NP  
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往来帐目account current t5e(9Yhj  
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现在往来帐||存款额current accout @[JQCQ#r  
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销货帐account sales /-4%ug tD$  
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共同计算帐项joint account ,%ajIs"Gi  
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未决帐项outstanding account 7z+NR&'M$  
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贷方帐项credit account||creditor account u(REEc~nj  
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借方帐项debit account||debtor account 8\ :T*u3  
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应付帐||应付未付帐account payable p6ZKyi  
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应收帐||应收未收帐account receivable sjzZl*GSy  
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新交易||新帐new account R a9/L  
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未决帐||老帐old account gWJLWL2  
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现金帐cash account HF0J>Clq  
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流水帐running account wRWN]Vo  
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暂记帐||未定帐suspense account 3tgct <"  
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过期帐||延滞帐overdue account||pastdue account O*c+TiTb  
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杂项帐户sundry account EpPKo  
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详细帐单||明细表detail account HPu nNsA  
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呆帐bad account 0nae gy?,  
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会计项目title of account %/~Sq?f-9@  
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会计薄||帐薄account-book (?oK+,v?L  
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营业报告书||损益计算表account of budiness||business report 91[(K'=&  
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借贷细帐||交验帐account rendered "y#$| TMB  
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明细帐account stated 3-z57f,}6~  
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与…银行开立一户头to open an account with $xNZ.|al  
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与…银行建立交易to keep account with THkg,*;:  
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继续记帐to keep account f6u<.b  
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与…有交易to have an account with t#=W'HyW8  
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作成会计帐||有往来帐项to make out an account with =YO q0  
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清算||清理债务to make up an account -QN1=G4  
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清洁帐目||与…停止交易to close ones account with +
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结帐to close an account m%]1~b}"  
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清理未付款to ask an account||to demand an account %68'+qz  
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结清差额to balance the account with X6*4IE  
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清算to settle an account||to liquidate an account||to square an account HCfme<'  
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审查帐目||监查帐目to audit an account \Kr8k`f  
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检查帐目to examine an account 2,aH1Xbex  
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转入A的帐户to charge the amount to As account iR?}^|]  
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以计帐方式付款to pay on account *:bexDH  
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代理某人||为某人on ones account||on account of one 0FSNIPx  
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为自己计算||独立帐目on ones own account <qg4Rz\c]  
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由某人收益并负风险on ones account and risk||for ones account and risk mG"xo^1_H  
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由某人负担for ones account||for account of one a`L:E'
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按某人指示||列入某人帐户by order and for account of one AbxhNNK  
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列入5月份帐目for May account (:aU"5M  
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编入某中帐项下to pass to the account of||to place to the account of AHRJ7l;
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寄出清算书to send in an account||to send in render an account U.KQjBi  

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支票薄cheque book U@M3.[jw  
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支票陈票人cheque drawer ?u|@,tQ[  
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持票人cheque holder VGmvfhf#"  
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不记名支票cheque to bearer||bearer cheque 7 !$[XD  
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记名支票||认人支票cheque to order DMM<,1  
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到期支票antedated cheque BH">#&j [  
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未到期支票postdated cheque SVZocTt  
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保付支票certified cheque [ QiG0D_'=  
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未获兑现支票，退票returned cheque c-sjYJXKM*  
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横线支票crossed cheque >Icr4?zq  
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普通横线general crossing q`q;og `  
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特别横线special crossing AcC &Q:g  
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空白支票blank cheque =dmr
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失效支票，过期支票stale cheque j/FLEsU!R  
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普通支票open cheque $ik*!om5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )cqD">vs  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Y{^yb  
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支票换现金||兑现to cash a cheque i"^>sk  
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清理票款to clear a cheque {&  o^p!  
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保证兑现to certify a cheque ;]{ee?Q^ld  
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填写支票数额to fill up a cheque }qNc`8h  
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支票上划线to cross a cheque "6B7EH  
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开发支票to make out a cheque .iXN~*+g  
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签发支票，开立支票to draw a cheque||to issue a cheque (eHyas %X  
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透支支票to overdraw a cheque q7R]!zk  
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背书支票to endorse a cheque Ey6R/M)?:y  
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请付票款||清付票款to pay a cheque||to honour a cheque VYvfx  
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支票退票to dishonour a cheque +H)'(<  
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拒付支票to refuse a cheque U1RU2M]v  

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拒付支票to stop payment of a cheque 7
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提示要求付款to present for payment $a(-r-_Fi]  
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见票即付持票人payable to bearer mxc)Wm<4  
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支付指定人payable to order H4/wO  
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已过期||无效out of date||stale uuzV,q  
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请给出票人R/D||refer to drawer NOb`)qb  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }gp@0ri%5  
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文字与数字不一致words and figures differ /:dLqyQ_V  
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支票 t
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时间已过account closed w)btv{*  
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更改处应加盖印章alterations require initials w5FIHYl6B  
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时间已过effects not cleared i~B?p[  
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停止付款payment stopped >.:+|Br`  
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支票毁损cheque mutilated fN vQ.;  
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汇款||寄钱to remit||to send money zzmC[,u}  
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寄票供取款||支票支付to send a cheque for payment kk4 |4  
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寄款人a remitter DP_b9o \5  
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收款人a remittee R'c*CLaiE  
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国外汇票foreign Bill RB>=#03  
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国内汇票inland Bill J"gMm@#C4  
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跟单汇票documentary bill $q!A1Fgk0  
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空头汇票accommodation bill vG|!d+  
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原始汇票original bill g-3^</_fZ  
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改写||换新票据renewed bill i0M6;W1T  
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即期汇票sight bill||bill on demand d+n2 c`i  
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…days after date||…days after date…日后付款 ~[H8R|j "  
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…months after date||…months after date…月后付款 lpT&v;$`  
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见票后…日付款…days after sight||…days sight eKLvBa-{@  
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见票后…月付款…months after sight||…months sight z ]f(lwo{  
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同组票据set of bills *eg0^ByeD  
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单张汇票sola of exchange||sole of exchange ss-W[|cH U  
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远期汇票usance bill||bill at usance $yU 5WEX  
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长期汇票long bill t R51Pw  
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短期汇票short bill R;HE{q[ f  
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逾期汇票overdue bill a!R*O3   
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宽限日期days of grace +cfcr*  
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电汇telegraphic transfer （T.T） U/'l"N[  
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邮汇postal order||postal note （Am.）||post office order||money order 89>}`:xS^  
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本票promissory note （P/N） mr7Oi `dE  
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押汇负责书||押汇保证书letter of hypothecation lU 62$2  
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副保||抵押品||付属担保物collateral security e6MBy\*n  
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担保书trust receipt||letter of indemnity rf H1Zl  
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承兑||认付acceptance 2.WI".&y=  
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单张承兑general acceptance d<d3j9u(#  
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有条件承兑qualified acceptance uD@ZM  
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附条件认付conditional acceptance A:Wr5`FJ  
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部分认付partial acceptance   8\68NG6o