[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。   z3 zN^ZT  
会计报表statement of account YLEk M  
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往来帐目account current ao@"j}c  
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现在往来帐||存款额current accout !A5UT-  
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销货帐account sales z / YF7wrx  
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共同计算帐项joint account Pk94O  
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未决帐项outstanding account (|(#W +l~  
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贷方帐项credit account||creditor account dHE\+{K%-  
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借方帐项debit account||debtor account #i#4h<R  
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应付帐||应付未付帐account payable B
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应收帐||应收未收帐account receivable U[!x 0M  
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新交易||新帐new account Sdc yL%6!  
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未决帐||老帐old account }d, iA FG  
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现金帐cash account Ol}^'7H  
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流水帐running account s|Hrb_[;l  
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暂记帐||未定帐suspense account t@a2@dX|  
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过期帐||延滞帐overdue account||pastdue account l8"  
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杂项帐户sundry account E~=`Ac,G2  
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详细帐单||明细表detail account ^Vl{IsY  
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呆帐bad account X8TwMt  
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会计项目title of account &ukYTDM  
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会计薄||帐薄account-book t)Iu\bP  
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营业报告书||损益计算表account of budiness||business report d" T">Og)  
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借贷细帐||交验帐account rendered s~ZLnEb  
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明细帐account stated ?Y:>Ouv*z'  
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与…银行开立一户头to open an account with #G[S  
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与…银行建立交易to keep account with N5>ioJj  
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继续记帐to keep account sdk%~RN0T  
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与…有交易to have an account with 4Wz@^7|V5  
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作成会计帐||有往来帐项to make out an account with UY@^KT]  
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清算||清理债务to make up an account {Kn:>l$*7  
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清洁帐目||与…停止交易to close ones account with ,BG aJ|k  
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结帐to close an account F` /mcyf  
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清理未付款to ask an account||to demand an account `zQ2i}Uju  
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结清差额to balance the account with $)UMRG  
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清算to settle an account||to liquidate an account||to square an account du,mbTQib  
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审查帐目||监查帐目to audit an account R07 7eX  
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检查帐目to examine an account 5u\#@% \6  
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转入A的帐户to charge the amount to As account --t"X<.z  
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以计帐方式付款to pay on account <4 l;I*:2&  
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代理某人||为某人on ones account||on account of one %(f&).W  
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为自己计算||独立帐目on ones own account @m#1[n;  
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由某人收益并负风险on ones account and risk||for ones account and risk ?^y!}(  
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由某人负担for ones account||for account of one WUEjWJA-MB  
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按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account rM|] }M=_V  
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编入某中帐项下to pass to the account of||to place to the account of A2C|YmHk  
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寄出清算书to send in an account||to send in render an account 0=WZ 8|R  
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支票薄cheque book e9F\U   
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支票陈票人cheque drawer :!fP~(R'm  
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持票人cheque holder @,=E[c 8  
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不记名支票cheque to bearer||bearer cheque K #f*LV5  
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记名支票||认人支票cheque to order 6+Y^A})(F-  
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到期支票antedated cheque L\`uD  
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未到期支票postdated cheque Msk^H7  
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保付支票certified cheque ME9jN{ le  
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未获兑现支票，退票returned cheque dHAI4Yf4U  
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横线支票crossed cheque Zy<gA >  
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普通横线general crossing X}-)io  
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特别横线special crossing RV&=B%w+  
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空白支票blank cheque e*zt;SR  
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失效支票，过期支票stale cheque [VsTyqV a  
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普通支票open cheque AWXBk+  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G<8d=}  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LzS)WjEN  
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支票换现金||兑现to cash a cheque E&wz0d;gf  
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清理票款to clear a cheque 6UXDIg=  
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保证兑现to certify a cheque Zdm7As]  
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填写支票数额to fill up a cheque :d!qZFln  
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支票上划线to cross a cheque uxjx~+qFd  
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开发支票to make out a cheque S=N3qBH6  
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签发支票，开立支票to draw a cheque||to issue a cheque 5xsGSoa+  
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透支支票to overdraw a cheque =u.jZ*u]WT  
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背书支票to endorse a cheque [\rnJ lE  
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请付票款||清付票款to pay a cheque||to honour a cheque !
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支票退票to dishonour a cheque 0|^/e-^  
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拒付支票to refuse a cheque vRR(b!Lq  
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拒付支票to stop payment of a cheque + bU*"5"  
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提示要求付款to present for payment
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见票即付持票人payable to bearer 0YApaL+jt  
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支付指定人payable to order 3%NbT  
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已过期||无效out of date||stale c'XvZNf .C  
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请给出票人R/D||refer to drawer [Up0<`Q{I_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds =/6rX"\P  
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文字与数字不一致words and figures differ s.8]qQRr  
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支票 { yvKUTq`  
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时间已过account closed @=0O'XM  
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更改处应加盖印章alterations require initials H)Kt!v8  
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时间已过effects not cleared :AzP3~BI  
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停止付款payment stopped F[65)"^  
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支票毁损cheque mutilated ?d? cD  
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汇款||寄钱to remit||to send money 2Q/#.lNL  
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寄票供取款||支票支付to send a cheque for payment :2\H>^uV  
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寄款人a remitter DW,fh8w  
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收款人a remittee ~ 3HI;  
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国外汇票foreign Bill 9=-!~_'1-  
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国内汇票inland Bill h2Pvj37  
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跟单汇票documentary bill gda3{g7<)  
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空头汇票accommodation bill [}/\W`C  
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原始汇票original bill 8-HMKD#V  
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改写||换新票据renewed bill U[S#axak  
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即期汇票sight bill||bill on demand   0%  
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…days after date||…days after date…日后付款 %h ?c  
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…months after date||…months after date…月后付款 Jmln*,Ol7  
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见票后…日付款…days after sight||…days sight ~CQYF,[Th  
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见票后…月付款…months after sight||…months sight uC>X;<^  
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同组票据set of bills Z[baQO  
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单张汇票sola of exchange||sole of exchange k,xY\r$  
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远期汇票usance bill||bill at usance \e5bxc  
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长期汇票long bill -d+q+l>0  
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短期汇票short bill ~+{OSx< S  
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逾期汇票overdue bill \v7M`! &  
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宽限日期days of grace vMsb@@O\\  
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电汇telegraphic transfer （T.T） m}] bP  
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邮汇postal order||postal note （Am.）||post office order||money order [XWY-q#Gg  
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本票promissory note （P/N） f%0^89)  
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押汇负责书||押汇保证书letter of hypothecation #EiOC.A=  
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副保||抵押品||付属担保物collateral security V-U,3=C  
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担保书trust receipt||letter of indemnity P g.PD,&U  
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承兑||认付acceptance N.OC _H&  
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单张承兑general acceptance PDaHY  
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有条件承兑qualified acceptance YB/A0J  
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附条件认付conditional acceptance R{.5Z/Vp6E  
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部分认付partial acceptance   W!pLk/|ls