[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。   @w@rW }i0  
会计报表statement of account UUX _x?BD  
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往来帐目account current w W-GBY3  
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现在往来帐||存款额current accout WC}mt%H*O  
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销货帐account sales SxMh '  
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共同计算帐项joint account D7 A{*Tm  
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未决帐项outstanding account 'M YqCfIK  
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贷方帐项credit account||creditor account |qfnbi-\  
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借方帐项debit account||debtor account URY%+u  
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应付帐||应付未付帐account payable ("wPkm^  

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应收帐||应收未收帐account receivable ;z!~-ByzL  
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新交易||新帐new account R>#T{<<L  
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未决帐||老帐old account
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现金帐cash account 4d[:{/+Q  
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流水帐running account 4LKOBiEM  
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暂记帐||未定帐suspense account TC"mP!1  
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过期帐||延滞帐overdue account||pastdue account <eb>/ D  
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杂项帐户sundry account B 
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详细帐单||明细表detail account a{,EX[~b  
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呆帐bad account 4:5CnK  
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会计项目title of account 8xZN4ck_@  
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会计薄||帐薄account-book bY&s$Ry3"  
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营业报告书||损益计算表account of budiness||business report >Ix)jSNLgo  
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借贷细帐||交验帐account rendered J'.U+XU  
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明细帐account stated 9=K=gfZ  
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与…银行开立一户头to open an account with IH'DCY:  
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与…银行建立交易to keep account with 39BGwKXb  
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继续记帐to keep account d {T3  
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与…有交易to have an account with K9;pX2^z9  
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作成会计帐||有往来帐项to make out an account with BI3Q~ADV  
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清算||清理债务to make up an account |l 03,dOF  
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清洁帐目||与…停止交易to close ones account with ?A3pXa  
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结帐to close an account NgaX&m`  
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清理未付款to ask an account||to demand an account ,)@Q,EHN;  
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结清差额to balance the account with 6HW<E~G'6  
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清算to settle an account||to liquidate an account||to square an account  !NUsfd  
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审查帐目||监查帐目to audit an account %fGS< W;  
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检查帐目to examine an account Yc/Nz(m   
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转入A的帐户to charge the amount to As account (30{:o&^  
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以计帐方式付款to pay on account g7res  
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代理某人||为某人on ones account||on account of one >wS52ng  
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为自己计算||独立帐目on ones own account o
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由某人收益并负风险on ones account and risk||for ones account and risk ;Oh4W<hH}  
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由某人负担for ones account||for account of one L:"i,K#P  
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按某人指示||列入某人帐户by order and for account of one zA=gDuy3@  
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列入5月份帐目for May account 2siUpmX  
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编入某中帐项下to pass to the account of||to place to the account of |q"WJ Q  
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寄出清算书to send in an account||to send in render an account rs2G{a  
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支票薄cheque book xa#0y  
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支票陈票人cheque drawer xjB2?:/2  
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持票人cheque holder FZ'|z8Dm  
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不记名支票cheque to bearer||bearer cheque ]`)50\pdw  
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记名支票||认人支票cheque to order L/dG0a@1X  
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到期支票antedated cheque ZnSDq_Uk  
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未到期支票postdated cheque Tn2nd  
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保付支票certified cheque 9,wd,,ta  
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未获兑现支票，退票returned cheque +>mbBu!7  
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横线支票crossed cheque fWiefv[&  
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普通横线general crossing _ #]uk&5a  
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特别横线special crossing ;1PnbU b  
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空白支票blank cheque t=M:L[bis;  
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失效支票，过期支票stale cheque 1%~yb Q  
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普通支票open cheque (XW\4msB)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 kSx^Uu*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges s;V~dxAiv  
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支票换现金||兑现to cash a cheque wBz?OnD/D  
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清理票款to clear a cheque sq `f? tA?  
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保证兑现to certify a cheque &:1PF.)N  
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填写支票数额to fill up a cheque *J[3f]PBmR  
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支票上划线to cross a cheque *J^l r"%c  
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开发支票to make out a cheque >YP6/w,e  
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签发支票，开立支票to draw a cheque||to issue a cheque v4M1 uJ8  
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透支支票to overdraw a cheque anDwv }  
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背书支票to endorse a cheque 0*!CJ;%N  
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请付票款||清付票款to pay a cheque||to honour a cheque },r30`)Q  
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支票退票to dishonour a cheque 8MUY  
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拒付支票to refuse a cheque 5:3%RTLG  
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拒付支票to stop payment of a cheque uu08q<B5b)  
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提示要求付款to present for payment ,'=Tf=wq  
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见票即付持票人payable to bearer D,cGW,2Nv  

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支付指定人payable to order hN0Y8Ia/5%  
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已过期||无效out of date||stale SVr3OyzI  
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请给出票人R/D||refer to drawer t(<^
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds x#wkODLqi  
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文字与数字不一致words and figures differ +sN'Y/-  
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支票 i}fAjS:W  
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时间已过account closed Dt1v`T~=?  
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更改处应加盖印章alterations require initials CV9o,rL  
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时间已过effects not cleared H2f!c{t$p  
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停止付款payment stopped kTC'`xv  
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支票毁损cheque mutilated kAu-=X  
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汇款||寄钱to remit||to send money >GbCRN~  
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寄票供取款||支票支付to send a cheque for payment >i6sJ)2?>  
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寄款人a remitter u-8b,$@Z>'  
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收款人a remittee t2L}  
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国外汇票foreign Bill }@)r\t4m  
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国内汇票inland Bill p#\J
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跟单汇票documentary bill Gu#Vc.e  
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空头汇票accommodation bill c\Z.V*o  
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原始汇票original bill { R`"Nk  
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改写||换新票据renewed bill W0I)< S  
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即期汇票sight bill||bill on demand TQ,KPf$0U  
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…days after date||…days after date…日后付款 !RXG{1:  
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…months after date||…months after date…月后付款 *y0=sG1+D  
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见票后…日付款…days after sight||…days sight Hrg~<-.La  
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见票后…月付款…months after sight||…months sight 4Zn"K}q  
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同组票据set of bills c+:XaDS-  
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单张汇票sola of exchange||sole of exchange \Q!
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远期汇票usance bill||bill at usance 9 S4bg7  
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长期汇票long bill 'JRYf;9c  
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短期汇票short bill =v{Vl5&>?  
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逾期汇票overdue bill ms{iQ:'9  
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宽限日期days of grace AF\gB2^  
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电汇telegraphic transfer （T.T） oe*CZ  
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邮汇postal order||postal note （Am.）||post office order||money order Y =ksrs>w  
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本票promissory note （P/N） gVI{eoJ  
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押汇负责书||押汇保证书letter of hypothecation [?55vYt  
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副保||抵押品||付属担保物collateral security g`(3r  
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担保书trust receipt||letter of indemnity P?h
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承兑||认付acceptance Kz"&:&R"  
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单张承兑general acceptance ^#!\VGnL  
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有条件承兑qualified acceptance /s@j{*Om  
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附条件认付conditional acceptance 0"{-<Wot}  
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部分认付partial acceptance   Zi}jf25