[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。   +V+a4lU14  
会计报表statement of account zQA`/&=Y  
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往来帐目account current 23?rEhKe  
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现在往来帐||存款额current accout :KN-F86i  
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销货帐account sales $N\Ja*g  
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共同计算帐项joint account {t!!Uz 7  
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未决帐项outstanding account IAEAhqp  
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贷方帐项credit account||creditor account `kr?j:g
 
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借方帐项debit account||debtor account CJ%I51F`X  
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应付帐||应付未付帐account payable E e]-qN*8  
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应收帐||应收未收帐account receivable V$~9]*Wn  
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新交易||新帐new account Df#l8YK#  
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未决帐||老帐old account `lPfb[b  
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现金帐cash account 0;ji65  
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流水帐running account EP+J
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暂记帐||未定帐suspense account [9 RR8  
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过期帐||延滞帐overdue account||pastdue account %[yJ4WL  
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杂项帐户sundry account IMfqiH)  
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详细帐单||明细表detail account yA>nli=  
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呆帐bad account t_suF$  
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会计项目title of account +KEWP\r  
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会计薄||帐薄account-book d'I"jZ  
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营业报告书||损益计算表account of budiness||business report 0C*7K?/  
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借贷细帐||交验帐account rendered _]*>*XfF(  
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明细帐account stated BV+ Bk+  
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与…银行开立一户头to open an account with Z87 |Zl  
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与…银行建立交易to keep account with m<g~H4  
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继续记帐to keep account ]}(H0?OQR  
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与…有交易to have an account with [R7Y}k:9U  
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作成会计帐||有往来帐项to make out an account with \K<QmK  
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清算||清理债务to make up an account LAe6`foW/  
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清洁帐目||与…停止交易to close ones account with e,XYVWY%  
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结帐to close an account Zdo'{ $  
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清理未付款to ask an account||to demand an account A:9?ZI/X  
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结清差额to balance the account with M6-&R=78K  
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清算to settle an account||to liquidate an account||to square an account &&RimoIeo  
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审查帐目||监查帐目to audit an account oW Nh@C  
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检查帐目to examine an account w+E,INdi  
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转入A的帐户to charge the amount to As account zXxT%ZcCj  
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以计帐方式付款to pay on account I\JGs@I   

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代理某人||为某人on ones account||on account of one vf%&4\ib  
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为自己计算||独立帐目on ones own account .KUv(-  
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由某人收益并负风险on ones account and risk||for ones account and risk Pjjewy1} ^  
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由某人负担for ones account||for account of one Yqi4&~?db  
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按某人指示||列入某人帐户by order and for account of one tL) t"  i  
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列入5月份帐目for May account $m
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编入某中帐项下to pass to the account of||to place to the account of 71gT.E  
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寄出清算书to send in an account||to send in render an account g/+C@_&m  
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支票薄cheque book 2Mmz %S'd  
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支票陈票人cheque drawer \$\ENQ ;Nk  
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持票人cheque holder U`d5vEhT  
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不记名支票cheque to bearer||bearer cheque WP+oFkw>  
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记名支票||认人支票cheque to order %$Z7x\_  
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到期支票antedated cheque Jjv=u  
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未到期支票postdated cheque xp72>*_9&  
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保付支票certified cheque ;z:UN}  

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未获兑现支票，退票returned cheque V8-oYwOR  
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横线支票crossed cheque xA$ns
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普通横线general crossing <-S%kA8  
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特别横线special crossing Zxbq  
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空白支票blank cheque UHx E)]J  
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失效支票，过期支票stale cheque (t
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普通支票open cheque S'B|>!z@  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _}VloiY  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges {aC!~qR  
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支票换现金||兑现to cash a cheque H0R&2#YD  
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清理票款to clear a cheque
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保证兑现to certify a cheque V{&r Q@{W  
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填写支票数额to fill up a cheque U}l14  
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支票上划线to cross a cheque l-$uHHyu*  
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开发支票to make out a cheque eBO@7F$  
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签发支票，开立支票to draw a cheque||to issue a cheque Ky O8A2'U  
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透支支票to overdraw a cheque =@5x"MOz  
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背书支票to endorse a cheque aRJ>6Q}  
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请付票款||清付票款to pay a cheque||to honour a cheque Lh-`OmO0>F  
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支票退票to dishonour a cheque M-uMZQ e  
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拒付支票to refuse a cheque :9|W#d{o  
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拒付支票to stop payment of a cheque \M/6m^zS  
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提示要求付款to present for payment 8 %~t  
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见票即付持票人payable to bearer I6L
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支付指定人payable to order 2PSTGG8JV  
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已过期||无效out of date||stale Ld|V^9h1;  
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请给出票人R/D||refer to drawer v&MU=Tcqi  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds []&(D_e"  
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文字与数字不一致words and figures differ /axTh  
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支票 Eo{EKI1  
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时间已过account closed 9|!j4DS<  
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更改处应加盖印章alterations require initials Y~"9L|`f/  
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时间已过effects not cleared TvrwVL)  
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停止付款payment stopped %N~;{!![p  
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支票毁损cheque mutilated $au2%NL  
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汇款||寄钱to remit||to send money jpO38H0)  
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寄票供取款||支票支付to send a cheque for payment 98<zCSe\]  
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寄款人a remitter uiK:*[  
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收款人a remittee ^W['A]l  
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国外汇票foreign Bill Z1]"[U[;  
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国内汇票inland Bill
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跟单汇票documentary bill kv%)K'fU4  
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空头汇票accommodation bill W]~ZkQ|P  
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原始汇票original bill htg'tA^CtS  
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改写||换新票据renewed bill Hf.xd.Yw  
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即期汇票sight bill||bill on demand Znq(R8BMW  
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…days after date||…days after date…日后付款 YRu%j4Tx  
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…months after date||…months after date…月后付款 1YFAr}M  
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见票后…日付款…days after sight||…days sight >VypE8H]x  
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见票后…月付款…months after sight||…months sight L<"k7)k  
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同组票据set of bills uq]iMz>  
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单张汇票sola of exchange||sole of exchange I_K[!4~Kn  
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远期汇票usance bill||bill at usance my=*zziN  
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长期汇票long bill [6o
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短期汇票short bill f*UBigk  
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逾期汇票overdue bill wYC9~ms-  
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宽限日期days of grace Cl%V^xTb  
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电汇telegraphic transfer （T.T） 6R0D3kW  
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邮汇postal order||postal note （Am.）||post office order||money order @2QJm
 
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本票promissory note （P/N） -Mit$mFn  
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押汇负责书||押汇保证书letter of hypothecation cYBrRTrI#  
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副保||抵押品||付属担保物collateral security zS&7[:IRs'  
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担保书trust receipt||letter of indemnity BBaHMsr  
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承兑||认付acceptance D/+@d:-G  
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单张承兑general acceptance <m|FccvQ  
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有条件承兑qualified acceptance CNpCe-%&  
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附条件认付conditional acceptance *X"F:7  
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部分认付partial acceptance   ]G$!/vXP