[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。   bQFMg41*w7  
会计报表statement of account .*zWm  
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往来帐目account current 7@*l2edXm+  
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现在往来帐||存款额current accout xOAA1#  
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销货帐account sales ,|r%tNh<8$  
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共同计算帐项joint account 8r46Wr7Q  
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未决帐项outstanding account X/l{E4Ex  
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贷方帐项credit account||creditor account IW<nfg  
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借方帐项debit account||debtor account :4V8Iz 71  
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应付帐||应付未付帐account payable Pzl2X@{%  
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应收帐||应收未收帐account receivable |pA  
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新交易||新帐new account bz1+AJG  
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未决帐||老帐old account aGR!T{`  
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现金帐cash account .a0]1IkatV  
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流水帐running account MN.h,^b  
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暂记帐||未定帐suspense account '=Z]mi/aw  
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过期帐||延滞帐overdue account||pastdue account j^Vr!y  
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杂项帐户sundry account 5vmc'Om  
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详细帐单||明细表detail account <0w"$.K#3  
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呆帐bad account VbG#)>"F  
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会计项目title of account RXD*;B$v  
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会计薄||帐薄account-book d:X@zUR*)  
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营业报告书||损益计算表account of budiness||business report AL;z's(F?  
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借贷细帐||交验帐account rendered \}n\cUy-  
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明细帐account stated [ X%Wg:K  
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与…银行开立一户头to open an account with 2bnYYQ14 :  
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与…银行建立交易to keep account with $ o }  
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继续记帐to keep account rHa*WA;TE  
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与…有交易to have an account with II'"Nkxd   
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作成会计帐||有往来帐项to make out an account with UasU/Q <  
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清算||清理债务to make up an account ;EB^1*AEw  
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清洁帐目||与…停止交易to close ones account with `*ALb|4ilG  
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结帐to close an account agk
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清理未付款to ask an account||to demand an account 4D}hYk$eP0  
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结清差额to balance the account with ka_(8  
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清算to settle an account||to liquidate an account||to square an account RcC5_@W  
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审查帐目||监查帐目to audit an account E)`:sSd9
 
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检查帐目to examine an account ^ -4~pDv^  
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转入A的帐户to charge the amount to As account nb.|^O?  
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以计帐方式付款to pay on account PIAE6,*  
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代理某人||为某人on ones account||on account of one H:)_;k  
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为自己计算||独立帐目on ones own account .DI?-=p|_#  
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由某人收益并负风险on ones account and risk||for ones account and risk G j?$HFa  
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由某人负担for ones account||for account of one @C<ofg3E  
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按某人指示||列入某人帐户by order and for account of one K iEmvC  
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列入5月份帐目for May account 7{]dh+)  
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编入某中帐项下to pass to the account of||to place to the account of e_|Z&  

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寄出清算书to send in an account||to send in render an account yVgC1-8i*  
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支票薄cheque book q
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支票陈票人cheque drawer -|Zzs4bx  
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持票人cheque holder |iI dm  
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不记名支票cheque to bearer||bearer cheque K2yu}F^}  
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记名支票||认人支票cheque to order #G.eiqh$a  
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到期支票antedated cheque :09NZ !!  
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未到期支票postdated cheque p<=Lh47 =  
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保付支票certified cheque 5h&sdzfG  
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未获兑现支票，退票returned cheque mmbe.$73  
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横线支票crossed cheque t\hnnu`Pq  
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普通横线general crossing Ai1"UYk\\Y  
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特别横线special crossing -n&&d8G^s  
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空白支票blank cheque wn5OgXxG<  
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失效支票，过期支票stale cheque (s,&,I=@  
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普通支票open cheque SG)Fk *1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Eo6N'h>h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6}TunR  
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支票换现金||兑现to cash a cheque oZiW4z*Wh  
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清理票款to clear a cheque Ojc Tu  
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保证兑现to certify a cheque <a"(B*bBd  
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填写支票数额to fill up a cheque 5G`HJ6  
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支票上划线to cross a cheque hik.qK  
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开发支票to make out a cheque 9>~pA]j%  
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签发支票，开立支票to draw a cheque||to issue a cheque "N}t =3i$  
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透支支票to overdraw a cheque 1C
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背书支票to endorse a cheque $,}jz.R@  
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请付票款||清付票款to pay a cheque||to honour a cheque " @D  
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支票退票to dishonour a cheque izl6L  
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拒付支票to refuse a cheque ,Wlt[T(.;  
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拒付支票to stop payment of a cheque  cyl%p$  
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提示要求付款to present for payment ;%e)t[5  
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见票即付持票人payable to bearer vJ&_-CX   
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支付指定人payable to order H!IVbL`a{  
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已过期||无效out of date||stale 7P<VtS  
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请给出票人R/D||refer to drawer z=>fBb>w7  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds `58%&3lp  
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文字与数字不一致words and figures differ GQbr}xX.#  
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支票 DsMo_m/"1  
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时间已过account closed uMQI Aapb  
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更改处应加盖印章alterations require initials E+/Nicn=  
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时间已过effects not cleared C!+D]7\j  
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停止付款payment stopped j#//U2VdN  
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支票毁损cheque mutilated sx#O3*'>1  
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汇款||寄钱to remit||to send money k{+cFG\C&  
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寄票供取款||支票支付to send a cheque for payment $V87=_}  
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寄款人a remitter $+WXM$N  
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收款人a remittee jemb/:E  
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国外汇票foreign Bill w%\ nXJ  
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国内汇票inland Bill 4 ?BQ&d  
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跟单汇票documentary bill *<^C0:i(  
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空头汇票accommodation bill --]blP7  
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原始汇票original bill "w"a0nv  
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改写||换新票据renewed bill sO) H#G  
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即期汇票sight bill||bill on demand qq!ZYWy2  
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…days after date||…days after date…日后付款 \8#[AD*@s2  
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…months after date||…months after date…月后付款 ?u2\*@C  
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见票后…日付款…days after sight||…days sight .+>fD0fW7Y  
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见票后…月付款…months after sight||…months sight xlZh(pf  
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同组票据set of bills `u3kP  
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单张汇票sola of exchange||sole of exchange 0VvY(j:hp  
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远期汇票usance bill||bill at usance yPfx!9B  
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长期汇票long bill dZ"}wKbO  
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短期汇票short bill hcU^!mp  
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逾期汇票overdue bill Z3o HOy  
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宽限日期days of grace dDiy_Q6  
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电汇telegraphic transfer （T.T） ?p6@uM\Q7  
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邮汇postal order||postal note （Am.）||post office order||money order KdiJ'K.  
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本票promissory note （P/N） ?`vGpi~  
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押汇负责书||押汇保证书letter of hypothecation QBmARQ  
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副保||抵押品||付属担保物collateral security NW wKp?  
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担保书trust receipt||letter of indemnity xxGQXW  
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承兑||认付acceptance R8.@5g_  
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单张承兑general acceptance |I]G=.*E  
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有条件承兑qualified acceptance SP=8v0  
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附条件认付conditional acceptance KVC18"|f  
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部分认付partial acceptance   BMzS3;1_