[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。   Q*5d~Yr]R  
会计报表statement of account 78"W ~`8  
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往来帐目account current rXMv&]Ag  
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现在往来帐||存款额current accout LxO'$oKZV  
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销货帐account sales 6)8']f  
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共同计算帐项joint account 0#ph1a<  
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未决帐项outstanding account Us<lWEX;k  
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贷方帐项credit account||creditor account H0S7k`.  
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借方帐项debit account||debtor account #KwF
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应付帐||应付未付帐account payable p
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应收帐||应收未收帐account receivable ?'%&2M zM  
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新交易||新帐new account {>:2 Ff]O:  
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未决帐||老帐old account zAH+{4lC+  
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现金帐cash account F"q3p4-<>  
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流水帐running account R'{V&H^Z  
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暂记帐||未定帐suspense account a RV<y8{9  
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过期帐||延滞帐overdue account||pastdue account @=9QV3D  
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杂项帐户sundry account Pvtf_Qo^  
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详细帐单||明细表detail account `aJ[ !O  
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呆帐bad account | o?@Eh  
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会计项目title of account v/kYyz  
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会计薄||帐薄account-book <mpkkCl,  
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营业报告书||损益计算表account of budiness||business report AttDD{Ta  
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借贷细帐||交验帐account rendered O=yUAAD$  
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明细帐account stated
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与…银行开立一户头to open an account with zW\&q!`IRP  
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与…银行建立交易to keep account with Fd3V5h  
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继续记帐to keep account D].1X0^hp  
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与…有交易to have an account with r=u>TA$  
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作成会计帐||有往来帐项to make out an account with ^'#vUj:"  
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清算||清理债务to make up an account y_QK _R<f  
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清洁帐目||与…停止交易to close ones account with ?oP<sGp  
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结帐to close an account >/ GVlXA'  

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清理未付款to ask an account||to demand an account 6/ F]ncwG  
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结清差额to balance the account with QF Vy2 q  
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清算to settle an account||to liquidate an account||to square an account m&cVda/  
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审查帐目||监查帐目to audit an account p78X,44xg  
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检查帐目to examine an account M|6l  
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转入A的帐户to charge the amount to As account GB&<+5t2  
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以计帐方式付款to pay on account Myvp PW  
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代理某人||为某人on ones account||on account of one HN?NY  
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为自己计算||独立帐目on ones own account I Nt]O PD  
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由某人收益并负风险on ones account and risk||for ones account and risk B~xT :r  
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由某人负担for ones account||for account of one :|%k*z  
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按某人指示||列入某人帐户by order and for account of one KsVN<eR{  
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列入5月份帐目for May account kMd1)6%6A  
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编入某中帐项下to pass to the account of||to place to the account of 
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寄出清算书to send in an account||to send in render an account fD:BKJ Q  
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支票薄cheque book !pTi.3  
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支票陈票人cheque drawer 8@rddk   
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持票人cheque holder H"5=z7w  
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不记名支票cheque to bearer||bearer cheque SB x<-^  
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记名支票||认人支票cheque to order e|1.-P@  
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到期支票antedated cheque [Fk|%;B/~  
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未到期支票postdated cheque )`5=6i  
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保付支票certified cheque O_4j"0  
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未获兑现支票，退票returned cheque $*$X5  
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横线支票crossed cheque RLNto5?  
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普通横线general crossing i87+9X  
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特别横线special crossing s;W1YN  
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空白支票blank cheque tlyDXB~+  
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失效支票，过期支票stale cheque ,V`[;~49  
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普通支票open cheque Oi4y~C_Xd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3-4CGSX;X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges #,;X2%c  
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支票换现金||兑现to cash a cheque J_N`D+m  
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清理票款to clear a cheque !9g>/9h  
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保证兑现to certify a cheque 7thB1cOJ  
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填写支票数额to fill up a cheque VjGtEIew  
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支票上划线to cross a cheque m$H(l4wB>  
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开发支票to make out a cheque  o
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签发支票，开立支票to draw a cheque||to issue a cheque X%] m^[6  
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透支支票to overdraw a cheque M'}iIO`L  
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背书支票to endorse a cheque  HV\l86}  
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请付票款||清付票款to pay a cheque||to honour a cheque ~[3B<^e  
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支票退票to dishonour a cheque ';Ew -u  
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拒付支票to refuse a cheque zqs|~W]c  
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拒付支票to stop payment of a cheque Ln@n6*%(/  
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提示要求付款to present for payment ZhYOz  
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见票即付持票人payable to bearer (|_N2R!  
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支付指定人payable to order @-G^Jm9~\m  
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已过期||无效out of date||stale t182&gpd`  
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请给出票人R/D||refer to drawer e9@7GaL`"S  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds B?p18u$i#l  
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文字与数字不一致words and figures differ Ed+"F{!eQ  
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支票 <Zn-P  
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时间已过account closed "JJEF2e@Z  
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更改处应加盖印章alterations require initials L]ce
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时间已过effects not cleared vk]vtjf&%  
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停止付款payment stopped TEYn^/n~  
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支票毁损cheque mutilated Obb"#
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汇款||寄钱to remit||to send money j|/4V  
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寄票供取款||支票支付to send a cheque for payment JX!@j3  
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寄款人a remitter dW`!/OaQD  
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收款人a remittee mtunD;_Dek  
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国外汇票foreign Bill f}C$!Lhs  
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国内汇票inland Bill ~#^suy?  
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跟单汇票documentary bill tW)KpX  
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空头汇票accommodation bill ^/V>^9CZ  
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原始汇票original bill qjrl$[`X:  
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改写||换新票据renewed bill r|,_qNrw  
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即期汇票sight bill||bill on demand 5z
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…days after date||…days after date…日后付款 Q dPqcw4+X  
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…months after date||…months after date…月后付款 gx ]5)O  
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见票后…日付款…days after sight||…days sight qvs&*lBY  
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见票后…月付款…months after sight||…months sight w}WfQj  
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同组票据set of bills JUpb*B_z  
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单张汇票sola of exchange||sole of exchange <To$Hb,NP  
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远期汇票usance bill||bill at usance s^R$u"pFs  
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长期汇票long bill
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短期汇票short bill Q>g-xe 1  
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逾期汇票overdue bill OD6dMql  
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宽限日期days of grace AvZOR  
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电汇telegraphic transfer （T.T） qS/ 'Kyp_  
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邮汇postal order||postal note （Am.）||post office order||money order Z
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本票promissory note （P/N） [H=l#W@  
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押汇负责书||押汇保证书letter of hypothecation $AF,4Ir-b+  
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副保||抵押品||付属担保物collateral security yHs'E4V`$  
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担保书trust receipt||letter of indemnity ? MD\\gN  
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承兑||认付acceptance t]6 4=  
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单张承兑general acceptance ka<rlh<h  
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有条件承兑qualified acceptance WZf}1.Mh*  
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附条件认付conditional acceptance (@cZmU,  
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部分认付partial acceptance   '+iqbcUd,