[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。   !_^g8^>2(  
会计报表statement of account 7~vqf3ON4J  
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往来帐目account current `clB43i  
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现在往来帐||存款额current accout }O*WV1  
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销货帐account sales 4}-#mBV]/  
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共同计算帐项joint account (~#G'Hd  
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未决帐项outstanding account A,c'g}:  
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贷方帐项credit account||creditor account  
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借方帐项debit account||debtor account UC| JAZL  
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应付帐||应付未付帐account payable `Bu9Nq  
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应收帐||应收未收帐account receivable $L&BT 0  
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新交易||新帐new account mV zu~xym  
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未决帐||老帐old account PYieD}'  
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现金帐cash account xt))]aH  
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流水帐running account ;
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暂记帐||未定帐suspense account 6 [ _fD  
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过期帐||延滞帐overdue account||pastdue account -<
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杂项帐户sundry account 1p =&W M  
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详细帐单||明细表detail account G"C ;A`6  
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呆帐bad account cD8Ea(  
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会计项目title of account ifHU|0_=  
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会计薄||帐薄account-book GoL|iNW`  
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营业报告书||损益计算表account of budiness||business report LUG9 #.  
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借贷细帐||交验帐account rendered !U[:5@s06  
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明细帐account stated F;W'  
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与…银行开立一户头to open an account with U\?+s2I)v  
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与…银行建立交易to keep account with K?JV ]^  
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继续记帐to keep account c`pYc  
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与…有交易to have an account with hu&n=6  
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作成会计帐||有往来帐项to make out an account with }q]jjs  
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清算||清理债务to make up an account C,(j$Id  
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清洁帐目||与…停止交易to close ones account with sc9]sIb  
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结帐to close an account 8'n#O>V@  
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清理未付款to ask an account||to demand an account X&
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结清差额to balance the account with ["<5
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清算to settle an account||to liquidate an account||to square an account BL7>dZOa  
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审查帐目||监查帐目to audit an account 4_WH 6Z  
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检查帐目to examine an account `..EQBM  
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转入A的帐户to charge the amount to As account 3Sk5I%  
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以计帐方式付款to pay on account kja4!_d  
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代理某人||为某人on ones account||on account of one uwmoM>I W^  
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为自己计算||独立帐目on ones own account CZF^Wxk  
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由某人收益并负风险on ones account and risk||for ones account and risk 9zmD6G!}t  
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由某人负担for ones account||for account of one B>ms`|q=l  
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按某人指示||列入某人帐户by order and for account of one =PI^X\if88  
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列入5月份帐目for May account '#;,oX~5  
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编入某中帐项下to pass to the account of||to place to the account of MtMvpHk  
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寄出清算书to send in an account||to send in render an account aeN}hG  
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支票薄cheque book E geG,/-`  
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支票陈票人cheque drawer Q `J,dzY  
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持票人cheque holder WZ-4^WM=!  
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不记名支票cheque to bearer||bearer cheque g=8|z#S  
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记名支票||认人支票cheque to order D=5
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到期支票antedated cheque ];d5X  
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未到期支票postdated cheque N\CEocU  
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保付支票certified cheque tk3<sr"IQ  
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未获兑现支票，退票returned cheque <{-(\>f!9  
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横线支票crossed cheque 82Z[eo  
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普通横线general crossing 2]_4&mU  
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特别横线special crossing 2RSHB
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空白支票blank cheque <De3mZb  
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失效支票，过期支票stale cheque bHWvKv+  
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普通支票open cheque }
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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_Dt} !A\B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges l~Wk07r3  
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支票换现金||兑现to cash a cheque 2t`9_z
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清理票款to clear a cheque M:1F@\<  
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保证兑现to certify a cheque G}?P r4Gj  
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填写支票数额to fill up a cheque Lugk`NUvF  
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支票上划线to cross a cheque !K^Z5A_;  
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开发支票to make out a cheque %_@5_S  
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签发支票，开立支票to draw a cheque||to issue a cheque KutgW#+40  
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透支支票to overdraw a cheque =*>4Gh i  
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背书支票to endorse a cheque QVRokI`BF  
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请付票款||清付票款to pay a cheque||to honour a cheque (R*jt,x  
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支票退票to dishonour a cheque  zf;[nz  
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拒付支票to refuse a cheque I7z]%Z  
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拒付支票to stop payment of a cheque |%cO"d^ri  
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提示要求付款to present for payment ._8cJf.ae  
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见票即付持票人payable to bearer #bZ
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支付指定人payable to order Vh2/Ls5  
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已过期||无效out of date||stale _xL&sy09t  
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请给出票人R/D||refer to drawer n@,eZ!  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 2xdJ(\JWM  
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文字与数字不一致words and figures differ aq\TO?  
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支票 RkP|_Bf8)  
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时间已过account closed p}|wO&4h  
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更改处应加盖印章alterations require initials "_@+/Iy.  
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时间已过effects not cleared 9,>Y  
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停止付款payment stopped Prx s2 i 8  
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支票毁损cheque mutilated L\CM);y  
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汇款||寄钱to remit||to send money -"9)c^KVx  
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寄票供取款||支票支付to send a cheque for payment Dohe(\C@  
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寄款人a remitter .h^Ld,Chj  
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收款人a remittee &`2*6 )qa  
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国外汇票foreign Bill pvxqeC9`  
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国内汇票inland Bill ^qr[?ky]&  
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跟单汇票documentary bill uW_ /7ex  
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空头汇票accommodation bill G=Bj1ss
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原始汇票original bill s5#g[}dj  
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改写||换新票据renewed bill e$I:[>  
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即期汇票sight bill||bill on demand $7g(-W  
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…days after date||…days after date…日后付款 |8ZAE%/d  
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…months after date||…months after date…月后付款 K?WqA
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见票后…日付款…days after sight||…days sight Id1[}B-T  
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见票后…月付款…months after sight||…months sight ]ORat.*0[T  
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同组票据set of bills gUQCKNw  
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单张汇票sola of exchange||sole of exchange UI'eD)WR  
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远期汇票usance bill||bill at usance /8R1$7  
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长期汇票long bill ;2}Gqh)Yr  

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短期汇票short bill @ck2j3J/  
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逾期汇票overdue bill `P~RG.HO  
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宽限日期days of grace . ^,vK7  
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电汇telegraphic transfer （T.T） ?{'Q}%  
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邮汇postal order||postal note （Am.）||post office order||money order *` W82V  
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本票promissory note （P/N） i F Ab"VA  
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押汇负责书||押汇保证书letter of hypothecation 8b/yT4f  
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副保||抵押品||付属担保物collateral security bCsQWsj^NW  
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担保书trust receipt||letter of indemnity 7@`(DU`z  
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承兑||认付acceptance Qk6FK]buV  
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单张承兑general acceptance .R1)i-^  
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有条件承兑qualified acceptance jooh`| `P  
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附条件认付conditional acceptance 3 . @W.GG8  
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部分认付partial acceptance   #2}S83 k