[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。   Kcdd=2 [T  
会计报表statement of account ZWW8Hr  
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往来帐目account current FH21 mwV  
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现在往来帐||存款额current accout #=#$b_6*  
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销货帐account sales 3&Rqz9W  
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共同计算帐项joint account F_Cz  
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未决帐项outstanding account B"zg85 e  
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贷方帐项credit account||creditor account s?#lhI  
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借方帐项debit account||debtor account ( +h I
  
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应付帐||应付未付帐account payable :P"Gym  
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应收帐||应收未收帐account receivable k ,(:[3J  
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新交易||新帐new account 5c7a\J9>  
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未决帐||老帐old account :+!b8[?Z  
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现金帐cash account rWqA)j*!  
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流水帐running account j=S"KVp9NF  
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暂记帐||未定帐suspense account oP 0j>i,"&  
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过期帐||延滞帐overdue account||pastdue account kyB]fmS  
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杂项帐户sundry account 7^=jv~>wP  
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详细帐单||明细表detail account {!h[@f4  
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呆帐bad account <~w#sIh  
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会计项目title of account MJ08@xGa  
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会计薄||帐薄account-book v^G5 N)F  
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营业报告书||损益计算表account of budiness||business report iI0'z=J  
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借贷细帐||交验帐account rendered H1M>60*  
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明细帐account stated dD%m=x  
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与…银行开立一户头to open an account with WAbhBA  
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与…银行建立交易to keep account with C7PiuL?  
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继续记帐to keep account f9$q.a*  
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与…有交易to have an account with {w++)N2sh  
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作成会计帐||有往来帐项to make out an account with P.Bk-#}$  
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清算||清理债务to make up an account '4rgIs3=x"  
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清洁帐目||与…停止交易to close ones account with 4]GyuY  
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结帐to close an account ~08v]j q  
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清理未付款to ask an account||to demand an account OZ6%AUot   
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结清差额to balance the account with e_I 8J j4  
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清算to settle an account||to liquidate an account||to square an account :vjbuqN]  
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审查帐目||监查帐目to audit an account =Z
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检查帐目to examine an account - M]C-$  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account }Y[.h=X  
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代理某人||为某人on ones account||on account of one KH;e)91  
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为自己计算||独立帐目on ones own account 0ode&dB  
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由某人收益并负风险on ones account and risk||for ones account and risk G~JQcJFj  
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由某人负担for ones account||for account of one ()7=(<x{  
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按某人指示||列入某人帐户by order and for account of one T:si?7CR  
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列入5月份帐目for May account " 0 v]O~s  
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编入某中帐项下to pass to the account of||to place to the account of HJ2]xe09  
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寄出清算书to send in an account||to send in render an account }, ]W/  
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支票薄cheque book ?znSA >  
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支票陈票人cheque drawer `0sa94H1[  
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持票人cheque holder @A)gsDt9A  
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不记名支票cheque to bearer||bearer cheque j"c"sF\q  
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记名支票||认人支票cheque to order 'j}%ec1  
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到期支票antedated cheque FO*Py)/rX  
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未到期支票postdated cheque +
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保付支票certified cheque pO"V9[p]  
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未获兑现支票，退票returned cheque pTcm2-J  
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横线支票crossed cheque *!Xhy87%Z)  
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普通横线general crossing stpa2z  
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特别横线special crossing :eDwkzlHH  
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空白支票blank cheque l 4(-yWC$H  
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失效支票，过期支票stale cheque Zs)HzOP)9  
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普通支票open cheque zZ
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5G=2=E  

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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,+%$vV .g\  
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支票换现金||兑现to cash a cheque DTPYCG&%  
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清理票款to clear a cheque V#=o<  
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保证兑现to certify a cheque M+9G^o)u  
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填写支票数额to fill up a cheque C]p3,G,oN  
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支票上划线to cross a cheque ZFY t[:  
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开发支票to make out a cheque A#\NVN8sk  
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签发支票，开立支票to draw a cheque||to issue a cheque f)~urGazS  
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透支支票to overdraw a cheque ,GA2K .:#  
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背书支票to endorse a cheque mvyqCOp0  
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请付票款||清付票款to pay a cheque||to honour a cheque RHZ5f0b4L  
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支票退票to dishonour a cheque b)tvXi
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拒付支票to refuse a cheque l\vtz5L  
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拒付支票to stop payment of a cheque s_}T-%\  
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提示要求付款to present for payment Pwn"!pk  
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见票即付持票人payable to bearer BWamF{\d1a  
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支付指定人payable to order K+5S7wFDZ  
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已过期||无效out of date||stale rnz9TmN:*1  
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请给出票人R/D||refer to drawer r<,W{Va  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .]}kOw:(#  
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文字与数字不一致words and figures differ %T4htZa  
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支票 =LEKFXqM  
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时间已过account closed 5|&8MGW-$  
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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 \lwYDPY:  
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停止付款payment stopped wN1%;~?7  
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支票毁损cheque mutilated Mr'P0^^  
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汇款||寄钱to remit||to send money "e.QiK  
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寄票供取款||支票支付to send a cheque for payment %HOMX{~}#  
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寄款人a remitter -+fbK/  
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收款人a remittee \z"0lAv"  
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国外汇票foreign Bill t<S]YA~N'  
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国内汇票inland Bill c"qaULY  
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跟单汇票documentary bill 1n}q6oa=  
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空头汇票accommodation bill hT:+x3  
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原始汇票original bill l|#WQXs*c{  
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改写||换新票据renewed bill !: e(-  
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即期汇票sight bill||bill on demand hjCFN1 #Sa  
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…days after date||…days after date…日后付款 3L2@C%  
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…months after date||…months after date…月后付款 ]RYk Y7>`  
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见票后…日付款…days after sight||…days sight &P8 Run  
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见票后…月付款…months after sight||…months sight `c 3IS5  
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同组票据set of bills k~|nU  
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单张汇票sola of exchange||sole of exchange S<n3wR"^  
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远期汇票usance bill||bill at usance cv fh:~L  
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长期汇票long bill (W~jr-O^  
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短期汇票short bill bS 'a)  
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逾期汇票overdue bill w, 0tY=h6  
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宽限日期days of grace ]a% *$TF  
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电汇telegraphic transfer （T.T） 2A3;#v  
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邮汇postal order||postal note （Am.）||post office order||money order yI9~LTlA3  
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本票promissory note （P/N） S=O/W(ZB  
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押汇负责书||押汇保证书letter of hypothecation &J|3uY,'j  
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副保||抵押品||付属担保物collateral security L1
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担保书trust receipt||letter of indemnity 8WWRKP1V  
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承兑||认付acceptance Df;FOTTi%  
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单张承兑general acceptance @f0~a  
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有条件承兑qualified acceptance =mCUuY#  
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附条件认付conditional acceptance ?PWD[mQE\  
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部分认付partial acceptance   mLD0Lu_Ob3