[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。   %Gt.m  
会计报表statement of account XC.%za8  
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往来帐目account current Z!ha fhcX  
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现在往来帐||存款额current accout qUly\b 47  
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销货帐account sales K) J(./  
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共同计算帐项joint account P*cNh43U  
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未决帐项outstanding account 8']9$#  
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贷方帐项credit account||creditor account aG^4BpIP  
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借方帐项debit account||debtor account L'F <ev  
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应付帐||应付未付帐account payable 3D2E?$dX  
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应收帐||应收未收帐account receivable x
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新交易||新帐new account y~FV2$  
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未决帐||老帐old account 3\B>lKhQ  
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现金帐cash account ~-I+9F  
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流水帐running account <N%7|t*eT  
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暂记帐||未定帐suspense account ypy 68_xyW  
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过期帐||延滞帐overdue account||pastdue account :$n=$C-wp  
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杂项帐户sundry account (_"*NY0  
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详细帐单||明细表detail account sIxTG y.  
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呆帐bad account 43@{JK9G  
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会计项目title of account Vb= Mg  
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会计薄||帐薄account-book nYX@J6!  
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营业报告书||损益计算表account of budiness||business report 0DJ+I  
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借贷细帐||交验帐account rendered IkGfnXJ  
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明细帐account stated RH&~+5  
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与…银行开立一户头to open an account with .n~M(59  
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与…银行建立交易to keep account with w.?:SD  
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继续记帐to keep account ZOZ +Y\uU  
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与…有交易to have an account with T Kg aV;92  
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作成会计帐||有往来帐项to make out an account with F;7dt
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清算||清理债务to make up an account =*r])Vg^  
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清洁帐目||与…停止交易to close ones account with d~1gMz+)  
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结帐to close an account LC'{p  
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清理未付款to ask an account||to demand an account z<## g  
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结清差额to balance the account with U qFv}VsnF  
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清算to settle an account||to liquidate an account||to square an account IHcD*zQ  
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审查帐目||监查帐目to audit an account A*}.EClH  
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检查帐目to examine an account y&?
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转入A的帐户to charge the amount to As account 'i4_`^:+  
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以计帐方式付款to pay on account OeS\7  
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代理某人||为某人on ones account||on account of one @!yMIM%P  
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为自己计算||独立帐目on ones own account r0,:J  
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由某人收益并负风险on ones account and risk||for ones account and risk 06N}k<10O  
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由某人负担for ones account||for account of one m6[0Kws&  
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按某人指示||列入某人帐户by order and for account of one or';A'k  
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列入5月份帐目for May account jkt_5+S  
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编入某中帐项下to pass to the account of||to place to the account of -U/c\-~fU  
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寄出清算书to send in an account||to send in render an account ~R26  
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支票薄cheque book 'zGo? a  
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支票陈票人cheque drawer lo,$-bJ,<,  
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持票人cheque holder e[/dv)J  
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不记名支票cheque to bearer||bearer cheque !Y\D?rKZ  
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记名支票||认人支票cheque to order \DD0s8  
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到期支票antedated cheque x`dHJq`_g  
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未到期支票postdated cheque 0#S W!b|%  
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保付支票certified cheque |Clut~G  
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未获兑现支票，退票returned cheque PUBWZ^63  
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横线支票crossed cheque J<dVTxK12  
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普通横线general crossing sh`s/JRf  
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特别横线special crossing 3`ELKq  
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空白支票blank cheque wm$}Pch  
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失效支票，过期支票stale cheque '&gF>  
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普通支票open cheque u#V5 ?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 PG_0\'X)/w  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0em#-*|2"  
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支票换现金||兑现to cash a cheque 9f
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清理票款to clear a cheque FFH_d <q  
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保证兑现to certify a cheque 72X0Tq
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填写支票数额to fill up a cheque Pj4/xX  
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支票上划线to cross a cheque >layJt
  
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开发支票to make out a cheque ~5 *5  
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签发支票，开立支票to draw a cheque||to issue a cheque 1XnZy5fEo  
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透支支票to overdraw a cheque "7v@Rye  
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背书支票to endorse a cheque GD:4"$)[o  
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请付票款||清付票款to pay a cheque||to honour a cheque ?@6/E<-Z$  
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支票退票to dishonour a cheque S3@|Q\*r  
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拒付支票to refuse a cheque .p=sBLp8  
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拒付支票to stop payment of a cheque 2Y>~k{AN%  
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提示要求付款to present for payment \T\b NbPn  
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见票即付持票人payable to bearer BA:
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支付指定人payable to order E!Zx#XP1  
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已过期||无效out of date||stale Z{ u a=0  

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请给出票人R/D||refer to drawer PT^c^{V  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _kdL'x  
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文字与数字不一致words and figures differ 'r@:Cz3e*I  
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支票 Yyfq  
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时间已过account closed 6AP~]e 8  
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更改处应加盖印章alterations require initials p:OPwD+  
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时间已过effects not cleared y E\wj  
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停止付款payment stopped 3loY qeP  
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支票毁损cheque mutilated ]{ d[
 
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汇款||寄钱to remit||to send money aP&D9
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寄票供取款||支票支付to send a cheque for payment *<'M! iRC  
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寄款人a remitter f7hXQ
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收款人a remittee i1oKrRv  
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国外汇票foreign Bill 8yWoPm<A  
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国内汇票inland Bill '(#g1H3  
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跟单汇票documentary bill L fl-!1  
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空头汇票accommodation bill X['2b78k  
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原始汇票original bill `!G7k  
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改写||换新票据renewed bill }wSy  
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即期汇票sight bill||bill on demand ]v5-~E!  
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…days after date||…days after date…日后付款 6U,fz#<,}  
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…months after date||…months after date…月后付款 8,o17}NY,  
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见票后…日付款…days after sight||…days sight *(*+`qZL{(  
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见票后…月付款…months after sight||…months sight =M
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同组票据set of bills cD{8|B*  
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单张汇票sola of exchange||sole of exchange 00M`%c/  
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远期汇票usance bill||bill at usance (L|}`  
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长期汇票long bill FD6
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短期汇票short bill 3 Lje<KzL  
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逾期汇票overdue bill
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宽限日期days of grace 9Q
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电汇telegraphic transfer （T.T） 8D2yR#3  
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邮汇postal order||postal note （Am.）||post office order||money order Za!w#j%h  
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本票promissory note （P/N） a`38db(z  
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押汇负责书||押汇保证书letter of hypothecation )nnCCRS6  
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副保||抵押品||付属担保物collateral security S$K}v,8.sr  
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担保书trust receipt||letter of indemnity tzNaw %\  
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承兑||认付acceptance M1(9A>|nF  
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单张承兑general acceptance kdBV1E+:C  
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有条件承兑qualified acceptance L1F###c  
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附条件认付conditional acceptance Oh-Fp-v87  
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部分认付partial acceptance   *) } :l