[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。   KWhw@y-5j@  
会计报表statement of account ks'25tv}F  
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往来帐目account current <W\~A$  
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现在往来帐||存款额current accout _.wLQL~y  
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销货帐account sales &~^"yo#b  
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共同计算帐项joint account K3'`!Ka*  
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未决帐项outstanding account sStaTR{  
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贷方帐项credit account||creditor account a*74FVZo.;  
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借方帐项debit account||debtor account b*r1Jn"h  
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应付帐||应付未付帐account payable A$fd 6+{  
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应收帐||应收未收帐account receivable rWi
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新交易||新帐new account 8uS1HE\%  
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未决帐||老帐old account duV|'ntr  
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现金帐cash account NZ9`8&93  
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流水帐running account sVaWg?=qs'  
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暂记帐||未定帐suspense account 241YJ  
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过期帐||延滞帐overdue account||pastdue account %v :a  
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杂项帐户sundry account 9"_qa q  
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详细帐单||明细表detail account 1}KNzMHk9  
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呆帐bad account wToz{!n  
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会计项目title of account /$&~0pk  
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会计薄||帐薄account-book /=,^fCCN  
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营业报告书||损益计算表account of budiness||business report [UR+G8X21m  
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借贷细帐||交验帐account rendered gC<\1AIu  
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明细帐account stated Xb#x^?|  
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与…银行开立一户头to open an account with hY-;Wfg  
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与…银行建立交易to keep account with dm)V \?b  
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继续记帐to keep account $J=9$ .4"  
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与…有交易to have an account with _o' jy^  
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作成会计帐||有往来帐项to make out an account with s:jr/ j!  
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清算||清理债务to make up an account g3e\'B'  
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清洁帐目||与…停止交易to close ones account with Ds&)0Iwf  
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结帐to close an account W%Br%VQJ  
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清理未付款to ask an account||to demand an account L a0H  
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结清差额to balance the account with N%_-5Q)so  
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清算to settle an account||to liquidate an account||to square an account Z&JW}''n|F  
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审查帐目||监查帐目to audit an account z=n"cE[KtB  
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检查帐目to examine an account d[-w&[iy  
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转入A的帐户to charge the amount to As account PO<4rT+B  
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以计帐方式付款to pay on account 5c3)p^]g  
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代理某人||为某人on ones account||on account of one :HMnU37m W  
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为自己计算||独立帐目on ones own account  Tx`;y|  
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由某人收益并负风险on ones account and risk||for ones account and risk ^3*/x%A,g  
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由某人负担for ones account||for account of one M=`F $  
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按某人指示||列入某人帐户by order and for account of one hi`\3B  
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列入5月份帐目for May account cqRIi~`  
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编入某中帐项下to pass to the account of||to place to the account of V78QV3  
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寄出清算书to send in an account||to send in render an account 4g$mz :vo  
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支票薄cheque book 7K {/2k  
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支票陈票人cheque drawer ~{=+dQ  
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持票人cheque holder s'tmak-}|  
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不记名支票cheque to bearer||bearer cheque ^7.864  
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记名支票||认人支票cheque to order Q/1 6D  
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到期支票antedated cheque dSS_^E[{  
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未到期支票postdated cheque ;Tvy)*{  
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保付支票certified cheque HZ>Xm6DnC5  
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未获兑现支票，退票returned cheque s~6?p% 2]  
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横线支票crossed cheque ";J1$a  
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普通横线general crossing N*|Mfpf  
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特别横线special crossing 4hg#7#?boW  
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空白支票blank cheque y"<nx 3  
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失效支票，过期支票stale cheque O'Lgb 9  
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普通支票open cheque ]S[M]-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 *r6+Vz  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T$U,rOB"  
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支票换现金||兑现to cash a cheque 02g}}{be8  
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清理票款to clear a cheque UiqHUrx  
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保证兑现to certify a cheque Kr3L~4>  
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填写支票数额to fill up a cheque nsQx\Tnhx  
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支票上划线to cross a cheque MDGD*Qn~  
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开发支票to make out a cheque )R.y>Ucb0  
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签发支票，开立支票to draw a cheque||to issue a cheque bx`s;r=  
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透支支票to overdraw a cheque B~K@o.%  
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背书支票to endorse a cheque 99j^<)  
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请付票款||清付票款to pay a cheque||to honour a cheque FGY4 u4y  
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支票退票to dishonour a cheque (!`TO{!6P  
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拒付支票to refuse a cheque 3m:[o`L  
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拒付支票to stop payment of a cheque ,)-7f|  
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提示要求付款to present for payment \1x<bx/1  
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见票即付持票人payable to bearer yU'Fyul  
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支付指定人payable to order Qxb5Y)/jn  
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已过期||无效out of date||stale x xMV2&,Jq  
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请给出票人R/D||refer to drawer Y v22,|:  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !58j xh  

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文字与数字不一致words and figures differ s az<NT  
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支票 9cV;W\ Tw  
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时间已过account closed L{XNOf3  
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更改处应加盖印章alterations require initials w' uI~t4  
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时间已过effects not cleared wLX:~
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停止付款payment stopped f]N.$,:$  
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支票毁损cheque mutilated zB,Vi-)vH  
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汇款||寄钱to remit||to send money Z+# =]Kw)  
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寄票供取款||支票支付to send a cheque for payment #ZFedK0vv  
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寄款人a remitter RXo!K iQO  
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收款人a remittee v$H=~m  
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国外汇票foreign Bill C2$_Ad=s  
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国内汇票inland Bill UG@9X/l}  
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跟单汇票documentary bill Nft~UggK  
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空头汇票accommodation bill :TPT]q d@  
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原始汇票original bill "L?h
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改写||换新票据renewed bill BVJ6U[h`  
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即期汇票sight bill||bill on demand ?.A~O-w  
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…days after date||…days after date…日后付款 @Rc/^B:  
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…months after date||…months after date…月后付款 ?QJS6i'k  
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见票后…日付款…days after sight||…days sight )
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见票后…月付款…months after sight||…months sight k}0Y&cT!rU  
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同组票据set of bills 2#i*'.  
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单张汇票sola of exchange||sole of exchange GR%h3HO2&  
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远期汇票usance bill||bill at usance :j<ij]rsI  

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长期汇票long bill j#f7-nHyz8  
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短期汇票short bill Xc}~
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逾期汇票overdue bill *"HA=-Z;  
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宽限日期days of grace !vY5X2?tr,  
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电汇telegraphic transfer （T.T） o3ZqPk]al  
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邮汇postal order||postal note （Am.）||post office order||money order ;+Sc Vz  
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本票promissory note （P/N） 0]u=GD%  
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押汇负责书||押汇保证书letter of hypothecation \Um &  
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副保||抵押品||付属担保物collateral security },& =r= B  
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担保书trust receipt||letter of indemnity FG{45/0We  
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承兑||认付acceptance na0-v-  
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单张承兑general acceptance Z]\IQDC  
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有条件承兑qualified acceptance (q+EP(Q  
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附条件认付conditional acceptance D/<;9hw  
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部分认付partial acceptance   --'!5)U