[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。   28R>>C=R  
会计报表statement of account QM ZUt  
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往来帐目account current g. ?*F#2  
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现在往来帐||存款额current accout fJWxJSdi  
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销货帐account sales .%?-As  
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共同计算帐项joint account c6,s+^^  
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未决帐项outstanding account ACigeK^C}E  
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贷方帐项credit account||creditor account =#i4MXRZ{  
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借方帐项debit account||debtor account RpO@pd m  
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应付帐||应付未付帐account payable qoC]#M$oo#  
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应收帐||应收未收帐account receivable iHAU|`'N)  
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新交易||新帐new account ;n`R\NO9  
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未决帐||老帐old account '|l%rv  
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现金帐cash account >~I#JQ%  
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流水帐running account G' Blp  
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暂记帐||未定帐suspense account v" }WP34  
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过期帐||延滞帐overdue account||pastdue account opsQn\4DZ?  
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杂项帐户sundry account ^ eQFg>  
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详细帐单||明细表detail account ~+yZfOcw  
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呆帐bad account BZK2$0  
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会计项目title of account ^/HW$8wEi  
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会计薄||帐薄account-book bu>qsU3  
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营业报告书||损益计算表account of budiness||business report ='Q{R*u  
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借贷细帐||交验帐account rendered FmEc`N9\v  
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明细帐account stated > _ <'D  
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与…银行开立一户头to open an account with ST5V!jz  
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与…银行建立交易to keep account with R\mR
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继续记帐to keep account 2o3EHZ+]cm  
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与…有交易to have an account with :kMHRm@{  
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作成会计帐||有往来帐项to make out an account with G
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清算||清理债务to make up an account mYxyWB  
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清洁帐目||与…停止交易to close ones account with Yd EptAI  
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结帐to close an account T
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清理未付款to ask an account||to demand an account =U8Ek;Drp  
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结清差额to balance the account with cD*}..-/4  
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清算to settle an account||to liquidate an account||to square an account sm,VYYs  
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审查帐目||监查帐目to audit an account {8$=[;  
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检查帐目to examine an account r ={c,i  
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转入A的帐户to charge the amount to As account K 0gI):  
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以计帐方式付款to pay on account <q*oV  
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代理某人||为某人on ones account||on account of one )?+$x[f!*  
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为自己计算||独立帐目on ones own account :w}{$v}#D;  
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由某人收益并负风险on ones account and risk||for ones account and risk KT]Pw\y5  
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由某人负担for ones account||for account of one f# +el y  
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按某人指示||列入某人帐户by order and for account of one :0Z^uuk`gq  
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列入5月份帐目for May account dJ$"l|$$  
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编入某中帐项下to pass to the account of||to place to the account of LU!dN"[k  
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寄出清算书to send in an account||to send in render an account 9x,RvWTb  
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支票薄cheque book l7&$}x-  
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支票陈票人cheque drawer VfT*7_  
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持票人cheque holder H'Yh2a`!o  
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不记名支票cheque to bearer||bearer cheque $9?cP`hmi  
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记名支票||认人支票cheque to order i<pk6rO1  
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到期支票antedated cheque b!M"VDj Q  
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未到期支票postdated cheque ZE%
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保付支票certified cheque xW92ch+t  
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未获兑现支票，退票returned cheque O]qU[y+  
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横线支票crossed cheque 6Zn @2PGEl  
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普通横线general crossing qc-mGmomL  
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特别横线special crossing -j&Tc`j_  
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空白支票blank cheque t=xOQ8  
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失效支票，过期支票stale cheque ><=gV~7lx  
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普通支票open cheque ]^6c8sgnR  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6)BR+U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges RN@ctRS  
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支票换现金||兑现to cash a cheque ]~\sA
  
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清理票款to clear a cheque kHqztg  

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保证兑现to certify a cheque ox ;  
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填写支票数额to fill up a cheque {?`al5Sz  
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支票上划线to cross a cheque hxS 6:5Uc  
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开发支票to make out a cheque `ImE% r!  
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签发支票，开立支票to draw a cheque||to issue a cheque =H|6GJ  
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透支支票to overdraw a cheque B*gdgM*`  
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背书支票to endorse a cheque 4BwQA#zE  
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请付票款||清付票款to pay a cheque||to honour a cheque >YUoh-]`  
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支票退票to dishonour a cheque  RDtU43  
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拒付支票to refuse a cheque #M!!CX*k  

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拒付支票to stop payment of a cheque O 1oxZj <  
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提示要求付款to present for payment .6OgO{P:  
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见票即付持票人payable to bearer /\)a  
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支付指定人payable to order IL_d:HF|1  
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已过期||无效out of date||stale xm6EKp:  
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请给出票人R/D||refer to drawer >{ me  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +-B^Z On  
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文字与数字不一致words and figures differ L>Mpi$L  
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支票 GTv#nnC  
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时间已过account closed gDIBnH  
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更改处应加盖印章alterations require initials N S#TW  
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时间已过effects not cleared 1
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停止付款payment stopped MlW 8t[  
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支票毁损cheque mutilated rd3j1U  
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汇款||寄钱to remit||to send money gK|R =J  
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寄票供取款||支票支付to send a cheque for payment #0;HOeIiH  
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寄款人a remitter >"3>fche  
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收款人a remittee nW?R"@Zm  
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国外汇票foreign Bill ji
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国内汇票inland Bill @;wzsh >o  
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跟单汇票documentary bill H^1gy=kdj  
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空头汇票accommodation bill w?csV8ot  
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原始汇票original bill !PUp>(  
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改写||换新票据renewed bill N<z`yV  
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即期汇票sight bill||bill on demand _|isa]u\z  
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…days after date||…days after date…日后付款 R_Dc)  
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…months after date||…months after date…月后付款 ST8!i`Q$  
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见票后…日付款…days after sight||…days sight %6 =\5>  
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见票后…月付款…months after sight||…months sight Ri?\m!o  
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同组票据set of bills J+<p+(^*v  
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单张汇票sola of exchange||sole of exchange ,J
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远期汇票usance bill||bill at usance =v"xmx&4  
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长期汇票long bill gAE!aKy  
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短期汇票short bill aMCO"66b  
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逾期汇票overdue bill B7 "Fp  
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宽限日期days of grace !7` [i  
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电汇telegraphic transfer （T.T） />Jm Rdf  
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邮汇postal order||postal note （Am.）||post office order||money order (@?eLJlT  
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本票promissory note （P/N） FU]4oKx  
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押汇负责书||押汇保证书letter of hypothecation -h9#G{2W[  
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副保||抵押品||付属担保物collateral security " ~n3iNkP  
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担保书trust receipt||letter of indemnity /d]~ly @uI  
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承兑||认付acceptance 4f  jC  
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单张承兑general acceptance ^cb)f_ 90  
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有条件承兑qualified acceptance i?W]*V~ply  
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附条件认付conditional acceptance -4%]QS  
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部分认付partial acceptance   Rj&qh `