[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。   (BxmV1  
会计报表statement of account G rU`;M"  
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往来帐目account current u*I'c2m  
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现在往来帐||存款额current accout 8UgogNR\  
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销货帐account sales g~.#.S ds  
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共同计算帐项joint account <7rj,O1=  
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未决帐项outstanding account ~MH^R1=]  
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贷方帐项credit account||creditor account ~BuBma_  
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借方帐项debit account||debtor account 1`L.$T,1!  
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应付帐||应付未付帐account payable 4D<C;>*/b  
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应收帐||应收未收帐account receivable JZxA:dg l  
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新交易||新帐new account z{w %pUn}  
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未决帐||老帐old account D>W&#A8&y  
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现金帐cash account Yu)GV7\2  
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流水帐running account W&9qgbO]  
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暂记帐||未定帐suspense account 2%R.~9HtA  
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过期帐||延滞帐overdue account||pastdue account zT&"rcT">  
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杂项帐户sundry account d{NMG)`x\  
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详细帐单||明细表detail account lv!
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呆帐bad account xL.m<XDL  
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会计项目title of account x!s=Nola  
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会计薄||帐薄account-book gS[B;
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营业报告书||损益计算表account of budiness||business report P(@Q[XQ2  
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借贷细帐||交验帐account rendered /t]1_  
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明细帐account stated kGnT4R*E  
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与…银行开立一户头to open an account with q~aj "GD  
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与…银行建立交易to keep account with ^vSSG5 :  
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继续记帐to keep account \5<Z[#{  
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与…有交易to have an account with gx^!&>eIb#  
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作成会计帐||有往来帐项to make out an account with I<<1mEk  
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清算||清理债务to make up an account ~AaEa,LQ  
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清洁帐目||与…停止交易to close ones account with e#}Fm;|d  
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结帐to close an account *a|575e< z  
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清理未付款to ask an account||to demand an account *6u2c%^  
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结清差额to balance the account with /4 Kd
  
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清算to settle an account||to liquidate an account||to square an account S^D@8<6GJ  
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审查帐目||监查帐目to audit an account "G* $#  
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检查帐目to examine an account w9"~NK8xzM  
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转入A的帐户to charge the amount to As account ='1hvv/  
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以计帐方式付款to pay on account u+6D|  
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代理某人||为某人on ones account||on account of one WH7UJCQ  
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为自己计算||独立帐目on ones own account PX23M|$!  
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由某人收益并负风险on ones account and risk||for ones account and risk 5{DwD{Q  
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由某人负担for ones account||for account of one <:nyRy}  
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按某人指示||列入某人帐户by order and for account of one !:esd
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列入5月份帐目for May account *M#L)c;6  
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编入某中帐项下to pass to the account of||to place to the account of [,ulz4"  
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寄出清算书to send in an account||to send in render an account 7D 3-/_v  
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支票薄cheque book i<tJG{A=  
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支票陈票人cheque drawer a{JO8<dlm  
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持票人cheque holder c1y+kvv  
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不记名支票cheque to bearer||bearer cheque 0sme0"Sl  
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记名支票||认人支票cheque to order kw2d<I$]  
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到期支票antedated cheque U: c0s  
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未到期支票postdated cheque 15' fU!  
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保付支票certified cheque =iDd{$  
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未获兑现支票，退票returned cheque q0vZR"y  
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横线支票crossed cheque ?gvu E1  
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普通横线general crossing U&a(WQV9&  
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特别横线special crossing y+{)4ptg$<  
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空白支票blank cheque cN&:V2,  
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失效支票，过期支票stale cheque asLrXGGyT  
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普通支票open cheque <63TN`B  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I'p+9H$  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5ddfdIp  
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支票换现金||兑现to cash a cheque Cx.##n0  
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清理票款to clear a cheque Em5,Zr_   
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保证兑现to certify a cheque oGl<i  
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填写支票数额to fill up a cheque >kmgYWG  
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支票上划线to cross a cheque v&WK9F\  
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开发支票to make out a cheque g
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签发支票，开立支票to draw a cheque||to issue a cheque hiA\~}sl n  
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透支支票to overdraw a cheque ]*lZFP~  
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背书支票to endorse a cheque q5'G]j{,Z  
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请付票款||清付票款to pay a cheque||to honour a cheque o^*:  
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支票退票to dishonour a cheque }Bsh!3D<.  
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拒付支票to refuse a cheque Hc8He!X*#  
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拒付支票to stop payment of a cheque y"'p#j  
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提示要求付款to present for payment <g;,or#$  
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见票即付持票人payable to bearer SOM? 0.  
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支付指定人payable to order D6&P9e_5  
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已过期||无效out of date||stale x>TIx[x  
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请给出票人R/D||refer to drawer <PuY"-`/Oc  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3C%|src  
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文字与数字不一致words and figures differ 24? _k]Y  
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支票 SM RKEPwp&  
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时间已过account closed ^\Q,ACkZb  
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更改处应加盖印章alterations require initials
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时间已过effects not cleared cyB+(jLHDs  
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停止付款payment stopped \-6y#R-B  
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支票毁损cheque mutilated <_|@~^u  
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汇款||寄钱to remit||to send money 5Wa)_@qI)`  
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寄票供取款||支票支付to send a cheque for payment UV}:3c6ZX  
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寄款人a remitter XBCHJj]k  
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收款人a remittee OQ_<Vxz  
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国外汇票foreign Bill Khi6z&B  
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国内汇票inland Bill Ar/P%$Zfq  
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跟单汇票documentary bill $+4 4US  
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空头汇票accommodation bill diM*jN#  
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原始汇票original bill l6WEx -d  
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改写||换新票据renewed bill L7rr/D  
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即期汇票sight bill||bill on demand wj}LVyV  
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…days after date||…days after date…日后付款 v ,h
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…months after date||…months after date…月后付款 ?F[_5ls|]  
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见票后…日付款…days after sight||…days sight |*zgX]-+;  
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见票后…月付款…months after sight||…months sight -WyB2$!(  
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同组票据set of bills [Nm?qY  
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单张汇票sola of exchange||sole of exchange k3B_M9>!  
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远期汇票usance bill||bill at usance Ei]SksV>*  
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长期汇票long bill tuwlsBV  
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短期汇票short bill \+U;$.)3  
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逾期汇票overdue bill .7Qqs=Au  
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宽限日期days of grace o\Fv~^  
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电汇telegraphic transfer （T.T） A\7sP =  
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邮汇postal order||postal note （Am.）||post office order||money order dQp>z%L)  
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本票promissory note （P/N） L?8OWLjRy  
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押汇负责书||押汇保证书letter of hypothecation oGeV!hD  
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副保||抵押品||付属担保物collateral security bqF?!t<B  
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担保书trust receipt||letter of indemnity # E8?2]  
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承兑||认付acceptance :TnU}i_/h  
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单张承兑general acceptance f<<$!]\  
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有条件承兑qualified acceptance trLxg H_Y  
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附条件认付conditional acceptance X^m@*,[s  
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部分认付partial acceptance   n*|8(fD