[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。   ;Tk/}Od!VN  
会计报表statement of account 'w1ll9O  
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往来帐目account current 'A3*[e|OS  
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现在往来帐||存款额current accout -`\n/"#X6i  
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销货帐account sales jq#`cay!  
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共同计算帐项joint account EqBTN07dZS  
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未决帐项outstanding account k|RY; 8_  
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贷方帐项credit account||creditor account eu]qgtg~U  
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借方帐项debit account||debtor account "9X!Ewm"P  
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应付帐||应付未付帐account payable !M )] 1Y
 
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应收帐||应收未收帐account receivable SY:ISzB}  
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新交易||新帐new account m$hkmD|  
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未决帐||老帐old account e]dFNunFq0  
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现金帐cash account Hj`\Fm*A  
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流水帐running account Q.3 :"dT  
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暂记帐||未定帐suspense account O~?d;.b  
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过期帐||延滞帐overdue account||pastdue account SjF(;0kC  
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杂项帐户sundry account %\
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详细帐单||明细表detail account RED@|[Qh  
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呆帐bad account p&4n"hC  
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会计项目title of account &m\Uc  
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会计薄||帐薄account-book %.'oY%  
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营业报告书||损益计算表account of budiness||business report B&1E&Cv_8  
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借贷细帐||交验帐account rendered DWCf+4  
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明细帐account stated 7[K3kUm[  
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与…银行开立一户头to open an account with ?4aW^l6/  
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与…银行建立交易to keep account with SkCux  
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继续记帐to keep account -XK;B--c  
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与…有交易to have an account with ty4R2LnC  
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作成会计帐||有往来帐项to make out an account with Q00v(6V46  
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清算||清理债务to make up an account ,w9|?%S  
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清洁帐目||与…停止交易to close ones account with [?qzMFb  
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结帐to close an account 'iOaj0f  
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清理未付款to ask an account||to demand an account #Q-#7|0&  
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结清差额to balance the account with & BY\h:  
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清算to settle an account||to liquidate an account||to square an account g>w {{G  
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审查帐目||监查帐目to audit an account #a2Z.a<V  
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检查帐目to examine an account JRZp'Ln  
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转入A的帐户to charge the amount to As account }m%&|:PH  
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以计帐方式付款to pay on account @'G PZpbvZ  
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代理某人||为某人on ones account||on account of one J7aYi]vI  
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为自己计算||独立帐目on ones own account LpSF*xm  
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由某人收益并负风险on ones account and risk||for ones account and risk ?TIi0;h  
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由某人负担for ones account||for account of one yJO Jw o^  
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按某人指示||列入某人帐户by order and for account of one K ;]dZ8  
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列入5月份帐目for May account m_Z(osoE#W  
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编入某中帐项下to pass to the account of||to place to the account of <SOG?Lh~  
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寄出清算书to send in an account||to send in render an account |O'*CCrCL  
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支票薄cheque book <exyd6iI  
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支票陈票人cheque drawer \-{$IC-L  

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持票人cheque holder n5BD0q  
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不记名支票cheque to bearer||bearer cheque 4b`Fi@J\  
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记名支票||认人支票cheque to order |r?0!;bN0  
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到期支票antedated cheque 4${3e Sg_  
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未到期支票postdated cheque !TY0;is  
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保付支票certified cheque _1Ne+"V  
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未获兑现支票，退票returned cheque y:$qX*+9e  
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横线支票crossed cheque )dEcKH<#  
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普通横线general crossing 3="vOSJ6&  
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特别横线special crossing Fn4yx~0  
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空白支票blank cheque t98S[Z(-%+  
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失效支票，过期支票stale cheque < ]+Mdy  
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普通支票open cheque c>3? T^=  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &OXx\}>MW  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges .v'`TD).6  
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支票换现金||兑现to cash a cheque 2Kr> 93O  
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清理票款to clear a cheque eK*oV}U-k  
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保证兑现to certify a cheque Vmh$c*TE  
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填写支票数额to fill up a cheque L,nb<  
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支票上划线to cross a cheque ,2 W=/,5A  
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开发支票to make out a cheque p>3QW3<  
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签发支票，开立支票to draw a cheque||to issue a cheque #9.%>1{6Y  
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透支支票to overdraw a cheque +Ig%h[1a  
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背书支票to endorse a cheque W(4$.uZ)  
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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 6J}Yr5oD  
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拒付支票to refuse a cheque YX)Rs Vf  
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拒付支票to stop payment of a cheque PUZcb+%]h  
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提示要求付款to present for payment J` gG`?   
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见票即付持票人payable to bearer |>'N^   
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支付指定人payable to order U] G D6q  
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已过期||无效out of date||stale ~OR^  
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请给出票人R/D||refer to drawer yFb"
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :#?_4D!r  
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文字与数字不一致words and figures differ %,H Un`  
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支票 FJCORa@?_  
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时间已过account closed (Sgsy^|N  
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更改处应加盖印章alterations require initials "Ueq  
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时间已过effects not cleared @{_X@Wv4iV  
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停止付款payment stopped se2Y:v  
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支票毁损cheque mutilated lZ[J1:%  
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汇款||寄钱to remit||to send money l1]{r2g  
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寄票供取款||支票支付to send a cheque for payment Shy.:XI  
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寄款人a remitter RHNAHw9  
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收款人a remittee XXA'B{@Y)  
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国外汇票foreign Bill cQThpgha  
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国内汇票inland Bill B]<N7NYn1  
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跟单汇票documentary bill uaKbqX  
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空头汇票accommodation bill BxlhCu  
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原始汇票original bill i>CR{q  
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改写||换新票据renewed bill l$c/!V[3  
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即期汇票sight bill||bill on demand C\BKdx5;  
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…days after date||…days after date…日后付款 Zj ` ;IYFG  
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…months after date||…months after date…月后付款 <im}R9eJ1  
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见票后…日付款…days after sight||…days sight )AdwA+-x  
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见票后…月付款…months after sight||…months sight 1)ij*L 8k  
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同组票据set of bills [`tNa Vg  
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单张汇票sola of exchange||sole of exchange 3%o}3.P,:@  
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远期汇票usance bill||bill at usance ..'"kX:5  
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长期汇票long bill Oz]$zRu/0  
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短期汇票short bill gCkR$.-E  
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逾期汇票overdue bill UEYJd&n0CB  
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宽限日期days of grace mOTA  
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电汇telegraphic transfer （T.T） g@/}SJh/>  
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邮汇postal order||postal note （Am.）||post office order||money order K~3Y8ca  
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本票promissory note （P/N） jMS>B)'T
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押汇负责书||押汇保证书letter of hypothecation G6x'Myg I  
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副保||抵押品||付属担保物collateral security e6{E(=R[M  
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担保书trust receipt||letter of indemnity F1M:"-bda  
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承兑||认付acceptance $ZB`4!JxG  
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单张承兑general acceptance 7xG~4N<)]  
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有条件承兑qualified acceptance ]TcQGW@'  
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附条件认付conditional acceptance %S$$*|_ G  
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部分认付partial acceptance   +.|RH