[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。   Mx?]7tI  
会计报表statement of account '](4g/%  
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往来帐目account current YDh6XD<Z  
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现在往来帐||存款额current accout `"~s<+  
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销货帐account sales ttQX3rmF01  
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共同计算帐项joint account @ qFE6!  
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未决帐项outstanding account RSL%<  
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贷方帐项credit account||creditor account F\pw0^K;N  
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借方帐项debit account||debtor account Eu%19s;u  
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应付帐||应付未付帐account payable 5<0d2bK$  
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应收帐||应收未收帐account receivable fwR3=:5~  
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新交易||新帐new account !83x,*O  

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未决帐||老帐old account TmN}TMhZ  
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现金帐cash account &&1q@m,cP  
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流水帐running account 9JF*xXd>Q  
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暂记帐||未定帐suspense account wu*WA;FnA  
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过期帐||延滞帐overdue account||pastdue account Pn{yk`6E  
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杂项帐户sundry account {HqwpB\@  
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详细帐单||明细表detail account "?j|;p@!>  
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呆帐bad account c ;3bX6RD*  
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会计项目title of account SwQ. tK1p  
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会计薄||帐薄account-book f{e*R#+&  
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营业报告书||损益计算表account of budiness||business report )!dELS\ix  
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借贷细帐||交验帐account rendered i7~oZ)w  
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明细帐account stated
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与…银行开立一户头to open an account with <YL\E v/[  
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与…银行建立交易to keep account with 9szE^kHS9  
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继续记帐to keep account +bm2vIh$  
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与…有交易to have an account with ?p5RSt  
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作成会计帐||有往来帐项to make out an account with svpWABO  
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清算||清理债务to make up an account {>FA ~}cX.  
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清洁帐目||与…停止交易to close ones account with EZP2Bb5g  
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结帐to close an account Tjs-+$P+  
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清理未付款to ask an account||to demand an account <2cq 0*$  
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结清差额to balance the account with Wq{'ZN  
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清算to settle an account||to liquidate an account||to square an account dN*<dz+4r  
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审查帐目||监查帐目to audit an account 5 #kvb$97  
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检查帐目to examine an account <K\F /`c  
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转入A的帐户to charge the amount to As account p>}N9v;Bo  
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以计帐方式付款to pay on account Gc 8  
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代理某人||为某人on ones account||on account of one 3p4bOT5  
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为自己计算||独立帐目on ones own account &YMVoyVD  
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由某人收益并负风险on ones account and risk||for ones account and risk "Q J-IRt&  
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由某人负担for ones account||for account of one ut,"[+J  
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按某人指示||列入某人帐户by order and for account of one z"vgwOP su  
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列入5月份帐目for May account a$|u!_)!h  
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编入某中帐项下to pass to the account of||to place to the account of !'MD8  
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寄出清算书to send in an account||to send in render an account N}h%8\  
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支票薄cheque book %jf gncW  
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支票陈票人cheque drawer n 3]y$
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持票人cheque holder l{AT)
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不记名支票cheque to bearer||bearer cheque F{+`F<r  
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记名支票||认人支票cheque to order `
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到期支票antedated cheque J"MJVMo$T  
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未到期支票postdated cheque >KFJ1}b|3  
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保付支票certified cheque AF}"  
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未获兑现支票，退票returned cheque DPx,qM#h5O  
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横线支票crossed cheque 1%`:8  
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普通横线general crossing ~B@o?8D]  
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特别横线special crossing Q ^rW^d  
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空白支票blank cheque y9hZ2iT  
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失效支票，过期支票stale cheque )S;ps  
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普通支票open cheque 5qEdN  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -Wk"o?}q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges nn:pf1  
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支票换现金||兑现to cash a cheque qXGLv4c`Q  
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清理票款to clear a cheque @I6A9do  
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保证兑现to certify a cheque KocXSh U  
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填写支票数额to fill up a cheque 5)NBM7h  
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支票上划线to cross a cheque 0]W]#X4A  
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开发支票to make out a cheque -L?% o_  
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签发支票，开立支票to draw a cheque||to issue a cheque Sc3M#qm_  
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透支支票to overdraw a cheque >1pH 91c'  
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背书支票to endorse a cheque ]J=)pDrk  
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请付票款||清付票款to pay a cheque||to honour a cheque ":^ NLBm>5  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque [Pc[{(  
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拒付支票to stop payment of a cheque "mK i$FV  
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提示要求付款to present for payment ^pV>b(?qw  
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见票即付持票人payable to bearer pH l2!{z  
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支付指定人payable to order ck
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已过期||无效out of date||stale z>p`!-'ID  
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请给出票人R/D||refer to drawer <RPoQ'.^  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds G!VF*yW8  
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文字与数字不一致words and figures differ wAl}:|+n  
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支票 I`'a'  
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时间已过account closed g?[&0r1  
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更改处应加盖印章alterations require initials :EmQ_?(^  
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时间已过effects not cleared T~o{woq}g  
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停止付款payment stopped lTr*'fX  
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支票毁损cheque mutilated `e $n$Bh  
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汇款||寄钱to remit||to send money Wyq~:vU.S  
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寄票供取款||支票支付to send a cheque for payment 9:%n=URd  
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寄款人a remitter e`Co,>W/  
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收款人a remittee 8V
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国外汇票foreign Bill \9]I#Ih}M  
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国内汇票inland Bill G[3k  
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跟单汇票documentary bill x" 'KW (  
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空头汇票accommodation bill =n-z;/NL  
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原始汇票original bill 4K9Rpm  
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改写||换新票据renewed bill {r={#mO;p  
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即期汇票sight bill||bill on demand [N)#/6j  
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…days after date||…days after date…日后付款  5kcJ  
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…months after date||…months after date…月后付款 dQ: ?< zZ  
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见票后…日付款…days after sight||…days sight x6LjcRS|  
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见票后…月付款…months after sight||…months sight hwiKOP  
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同组票据set of bills bA9CO\Pp`  
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单张汇票sola of exchange||sole of exchange TWUUvj`.  
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远期汇票usance bill||bill at usance 5^yG2&>#  
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长期汇票long bill `)6>nPr7P  
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短期汇票short bill <yZP|_
  
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逾期汇票overdue bill V]rhVMA  
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宽限日期days of grace n12UBvc}%  
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电汇telegraphic transfer （T.T） i2*d+?Er  
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邮汇postal order||postal note （Am.）||post office order||money order &'s^nn ]  
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本票promissory note （P/N） (= 9wo  
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押汇负责书||押汇保证书letter of hypothecation K#!X><B
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副保||抵押品||付属担保物collateral security dv, C6t2  
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担保书trust receipt||letter of indemnity `4V"s-T'  
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承兑||认付acceptance EY=FDlV  
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单张承兑general acceptance e3v5,.  
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有条件承兑qualified acceptance rk|a5-i  
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附条件认付conditional acceptance =X-Tcj?3g  
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部分认付partial acceptance   c2*`2qK#