[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。   suVS!} C  
会计报表statement of account RsbrD8*AD  
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往来帐目account current <Z5prunov  
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现在往来帐||存款额current accout ^O?$}sr  
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销货帐account sales o%d tf5}(,  
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共同计算帐项joint account v|hi;l@7E  
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未决帐项outstanding account koUH>J:  
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贷方帐项credit account||creditor account kTzZj|l^\  
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借方帐项debit account||debtor account a5)+5  
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应付帐||应付未付帐account payable -uh /W=Q1R  
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应收帐||应收未收帐account receivable 8xNKVj)@  
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新交易||新帐new account mX#T<_=d  
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未决帐||老帐old account ]s<Q-/X  
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现金帐cash account B}3s=+L@8  
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流水帐running account u-?&~WA  
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暂记帐||未定帐suspense account 'r-a:8:t^  
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过期帐||延滞帐overdue account||pastdue account kt@+UK."  
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杂项帐户sundry account 6h5*b8LxA  
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详细帐单||明细表detail account <=0_[M  
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呆帐bad account 63at lq  
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会计项目title of account #$8tBo  
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会计薄||帐薄account-book ' rXkTm1{  
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营业报告书||损益计算表account of budiness||business report 44n^21k  
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借贷细帐||交验帐account rendered ;KnnAZJ  
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明细帐account stated KC  
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与…银行开立一户头to open an account with 6 Iup4sP  
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与…银行建立交易to keep account with Fn6>n04v  
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继续记帐to keep account }bHdU]$}  
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与…有交易to have an account with 7|H !(a'  
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作成会计帐||有往来帐项to make out an account with \<V{6#Q=  

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清算||清理债务to make up an account F%L^k.y$  
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清洁帐目||与…停止交易to close ones account with %1xo|6hm-  
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结帐to close an account Rh,*tS  
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清理未付款to ask an account||to demand an account R$NH [Tz  
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结清差额to balance the account with !*N#}6Jd  
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清算to settle an account||to liquidate an account||to square an account CShVJ:u+K\  
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审查帐目||监查帐目to audit an account <(;"L<?D<C  
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检查帐目to examine an account 5"k_Ms7R,  
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转入A的帐户to charge the amount to As account Yw4c`MyL  
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以计帐方式付款to pay on account NZmmO )p4  
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代理某人||为某人on ones account||on account of one GAEz : n  
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为自己计算||独立帐目on ones own account ':kBHCR7  

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由某人收益并负风险on ones account and risk||for ones account and risk a|  
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由某人负担for ones account||for account of one C.FGi`rrm  
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按某人指示||列入某人帐户by order and for account of one }ZlJ  
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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 \/. Of]YQ  
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寄出清算书to send in an account||to send in render an account fZ 17  
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支票薄cheque book !D7[R'RgY  
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支票陈票人cheque drawer Qf$0^$ "  
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持票人cheque holder |bVNlL"xN  
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不记名支票cheque to bearer||bearer cheque /1gKc}rB2  
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记名支票||认人支票cheque to order 0 jVuFl  
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到期支票antedated cheque Q4Hf!v]r  
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未到期支票postdated cheque R5H UgI  
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保付支票certified cheque _(0!bUs>  
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未获兑现支票，退票returned cheque KJ.ra\ F  
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横线支票crossed cheque Ni"fV]'  
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普通横线general crossing H]mY6D51"  
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特别横线special crossing &dbX>u q  
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空白支票blank cheque 7 G~MqnO|  
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失效支票，过期支票stale cheque n?YGXW/  
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普通支票open cheque [j1SX-NX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount tCI8\~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @H]g_yw [:  
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支票换现金||兑现to cash a cheque S]K^wj[  
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清理票款to clear a cheque wI#rAx7f-  
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保证兑现to certify a cheque OAOG&6xu8  
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填写支票数额to fill up a cheque ~Xh(JK]  
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支票上划线to cross a cheque '=\]4?S  
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开发支票to make out a cheque v;JY;Uh|  
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签发支票，开立支票to draw a cheque||to issue a cheque IR5 S-vO  
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透支支票to overdraw a cheque BL]!j#''KE  
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背书支票to endorse a cheque 03$Ay_2  
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请付票款||清付票款to pay a cheque||to honour a cheque ir \d8.  
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支票退票to dishonour a cheque [MFV:Z  
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拒付支票to refuse a cheque 1V FAfv%}  
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拒付支票to stop payment of a cheque G1$DVGo  
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提示要求付款to present for payment "N7C7`izc  
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见票即付持票人payable to bearer _Xsn1  
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支付指定人payable to order e0v&wSi  
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已过期||无效out of date||stale R0oP #
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请给出票人R/D||refer to drawer An/)|B4  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds > {fX;l  
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文字与数字不一致words and figures differ ~[k2(  
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支票 <Ni]\-*  
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时间已过account closed Rqvm%sAi  
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更改处应加盖印章alterations require initials Fc 5g~T  
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时间已过effects not cleared |_!xA/_U'T  
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停止付款payment stopped 0($MN]oZa  
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支票毁损cheque mutilated + de.!oY  
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汇款||寄钱to remit||to send money VPtA %1  
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寄票供取款||支票支付to send a cheque for payment (W*yF2r  
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寄款人a remitter fv<
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收款人a remittee 5vg@zH\z  
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国外汇票foreign Bill  LDwu?"P!  
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国内汇票inland Bill Y @pkfH  
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跟单汇票documentary bill v2rXuo  
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空头汇票accommodation bill eJ2[=L
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原始汇票original bill FW[<;$  
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改写||换新票据renewed bill * Oyic3F  
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即期汇票sight bill||bill on demand &<.Z4GxS  
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…days after date||…days after date…日后付款 ?ix0 n,m  
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…months after date||…months after date…月后付款 z9;vE7n!  
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见票后…日付款…days after sight||…days sight {&w%3  
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见票后…月付款…months after sight||…months sight v`x~
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同组票据set of bills C'7W50b  
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单张汇票sola of exchange||sole of exchange /x-Ja[kL  
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远期汇票usance bill||bill at usance Q7c_;z_  
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长期汇票long bill %,~; w0  
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短期汇票short bill \UtUP#Y{t  
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逾期汇票overdue bill ']+H P9i$  
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宽限日期days of grace 4_r8ynq{z  
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电汇telegraphic transfer （T.T） r=&PUT+vt  
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邮汇postal order||postal note （Am.）||post office order||money order ~Ycz(h'(  
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本票promissory note （P/N） Z.<1,EKi=  
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押汇负责书||押汇保证书letter of hypothecation i1aS2gFi_  
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副保||抵押品||付属担保物collateral security P?]q*KViM  
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担保书trust receipt||letter of indemnity lD C74g  
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承兑||认付acceptance *j<;;z-  
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单张承兑general acceptance 2sittP  
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有条件承兑qualified acceptance V TEyqo2  
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附条件认付conditional acceptance e,1Jxz4QH  
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部分认付partial acceptance   'u696ED4