[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。   M!nwcxB!  
会计报表statement of account -g`3;1EV^  
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往来帐目account current ))z1T 8  
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现在往来帐||存款额current accout KE k]<b=  
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销货帐account sales +&:?*(?Q  
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共同计算帐项joint account 5|^{t00T~  
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未决帐项outstanding account Gd08RW  
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贷方帐项credit account||creditor account Ad@Odx=o*R  
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借方帐项debit account||debtor account 6-w'?G37  
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应付帐||应付未付帐account payable w_sA8B  
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应收帐||应收未收帐account receivable Q4&|^RLLG  
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新交易||新帐new account @/m|T]'8  
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未决帐||老帐old account eyiGe1^C  
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现金帐cash account E9yBa=#*c  
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流水帐running account 5
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暂记帐||未定帐suspense account N{f4-i~  
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过期帐||延滞帐overdue account||pastdue account h]#wwJF  
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杂项帐户sundry account onuhNn_=>  
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详细帐单||明细表detail account 'kD~tpZ  
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呆帐bad account ?d -$lI  
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会计项目title of account 5Y4i|R  
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会计薄||帐薄account-book {ER%r'(4Z  
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营业报告书||损益计算表account of budiness||business report ' Vp6=,P  
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借贷细帐||交验帐account rendered v;9VX   
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明细帐account stated Di3<fp#w#  
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与…银行开立一户头to open an account with 8q6b3q:c  
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与…银行建立交易to keep account with %}U-g"I  
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继续记帐to keep account qp-/S^%  
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与…有交易to have an account with pcM'j#;  

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作成会计帐||有往来帐项to make out an account with ^/Id!Y7  
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清算||清理债务to make up an account {*8'b
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清洁帐目||与…停止交易to close ones account with p7Yej(B  
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结帐to close an account &~+lXNXF  
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清理未付款to ask an account||to demand an account )#9R()n!  
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结清差额to balance the account with @Z.s:FV[  
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清算to settle an account||to liquidate an account||to square an account )1a3W7  
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审查帐目||监查帐目to audit an account lm}mXFf#  
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检查帐目to examine an account >dol  
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转入A的帐户to charge the amount to As account V.kUFTCvf  
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以计帐方式付款to pay on account d-g&TSGd  
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代理某人||为某人on ones account||on account of one o'@VDGS`  
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为自己计算||独立帐目on ones own account w{3 B  
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由某人收益并负风险on ones account and risk||for ones account and risk az~4sx$+}  
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由某人负担for ones account||for account of one zp>q$e40  
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按某人指示||列入某人帐户by order and for account of one 8moX"w\~_h  
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列入5月份帐目for May account A/Kw"l>   
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编入某中帐项下to pass to the account of||to place to the account of s8.OL_e  
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寄出清算书to send in an account||to send in render an account 6|3$43J,F  
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支票薄cheque book k6-Q3W[+a  
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支票陈票人cheque drawer zr%lBHuW  
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持票人cheque holder &yv%"BPV  
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不记名支票cheque to bearer||bearer cheque 0PD]#.
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记名支票||认人支票cheque to order oX@nWQBc_  
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到期支票antedated cheque }OgzSnR  
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未到期支票postdated cheque Gd1%6}<~  
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保付支票certified cheque t<sg8U.  
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未获兑现支票，退票returned cheque \^vf`-uG  
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横线支票crossed cheque t=J\zyX!  
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普通横线general crossing nw[DI%Tp  
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特别横线special crossing K <7# ;  
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空白支票blank cheque 1XQJ#J1/  
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失效支票，过期支票stale cheque #$7 z  
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普通支票open cheque Bt4 X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount {ve86 POY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tyFhp:ZB  
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支票换现金||兑现to cash a cheque xevG) m  
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清理票款to clear a cheque uP/PVoKQ  
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保证兑现to certify a cheque D7cOEL<  
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填写支票数额to fill up a cheque LcCb[r  
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支票上划线to cross a cheque Dt?O_Bdv[  
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开发支票to make out a cheque _Ki aeVE  
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签发支票，开立支票to draw a cheque||to issue a cheque |eL&hwqzG  
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透支支票to overdraw a cheque <y5V],-U  
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背书支票to endorse a cheque I$0J Ay  
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请付票款||清付票款to pay a cheque||to honour a cheque _l]`Og@Y  
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支票退票to dishonour a cheque
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拒付支票to refuse a cheque pv039~Sud  
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拒付支票to stop payment of a cheque t]{qizfOB  
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提示要求付款to present for payment 6"Q/Y[y  
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见票即付持票人payable to bearer Y9~;6fg  
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支付指定人payable to order f ^mxj/%L  
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已过期||无效out of date||stale OO_{o  
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请给出票人R/D||refer to drawer lqAU5K{wQ  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds b,5H|$nLu  
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文字与数字不一致words and figures differ [,Ts;Hy6Q  
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支票 g#`(& k  
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时间已过account closed ^ef:cS$;  
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更改处应加盖印章alterations require initials $=iz&{9  
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时间已过effects not cleared ZA>hN3fE'  
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停止付款payment stopped ?yddr`?W  
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支票毁损cheque mutilated wQb")3dw  
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汇款||寄钱to remit||to send money 9cFFQM |o  
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寄票供取款||支票支付to send a cheque for payment /4RKA!W  
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寄款人a remitter {#uX   
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收款人a remittee $rs7D}VNc  
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国外汇票foreign Bill }CaL:kY8  
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国内汇票inland Bill =w".B[r  
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跟单汇票documentary bill ma~WJ0LM\  
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空头汇票accommodation bill 6aCAz2/  
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原始汇票original bill ub}t3#  
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改写||换新票据renewed bill )o G_x{  
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即期汇票sight bill||bill on demand @`$8rck`  
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…days after date||…days after date…日后付款  HkJ$r<J2  
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…months after date||…months after date…月后付款 z^{VqC*o+  
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见票后…日付款…days after sight||…days sight P et0yH  
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见票后…月付款…months after sight||…months sight epW
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同组票据set of bills $?(fiFC  
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单张汇票sola of exchange||sole of exchange dW,$yH_  
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远期汇票usance bill||bill at usance v#(wc+[  
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长期汇票long bill Pd%o6~_*  
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短期汇票short bill ]EE}ax%#aq  
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逾期汇票overdue bill )`,3/i9C$  
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宽限日期days of grace |TkMrj0  
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电汇telegraphic transfer （T.T） rts@1JY[  
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邮汇postal order||postal note （Am.）||post office order||money order e#0R9+"Ba  
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本票promissory note （P/N） Z'/:  
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押汇负责书||押汇保证书letter of hypothecation TF^Rh4  
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副保||抵押品||付属担保物collateral security "/S-+Ufn  
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担保书trust receipt||letter of indemnity ~Ub'5
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承兑||认付acceptance $GSn#} yz  
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单张承兑general acceptance ^{T]sv  
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有条件承兑qualified acceptance 2y>~< S  
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附条件认付conditional acceptance \'xF\V  
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部分认付partial acceptance   D{x'k2=