[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。   +_"AF|  
会计报表statement of account 4apy{W  
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往来帐目account current l'm\*=3  
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现在往来帐||存款额current accout U5!~@XjG>  
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销货帐account sales c80!Ub@  
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共同计算帐项joint account _i@4R<  
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未决帐项outstanding account :SJxG&Pm=~  
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贷方帐项credit account||creditor account ve&"x Nz<  
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借方帐项debit account||debtor account u!@(u!Qz  

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应付帐||应付未付帐account payable .d;|iwl  
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应收帐||应收未收帐account receivable dh0nB  
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新交易||新帐new account ,We'AR3X  
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未决帐||老帐old account #BhDC.CcW  
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现金帐cash account z;Yo76P  
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流水帐running account reI4!,x  
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暂记帐||未定帐suspense account wY xk[)&Y  
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过期帐||延滞帐overdue account||pastdue account hq*"S-N  
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杂项帐户sundry account H84Zg/ ^  
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详细帐单||明细表detail account S=_*<[W%4  
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呆帐bad account EV[ BB;eb  
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会计项目title of account r<OqI*7  
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会计薄||帐薄account-book TR'< D9kn  
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营业报告书||损益计算表account of budiness||business report Ti>2N  
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借贷细帐||交验帐account rendered -GZ:}<W6+  
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明细帐account stated }iRRf_   
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与…银行开立一户头to open an account with )^7- qy  
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与…银行建立交易to keep account with 4P=)u}{]^#  
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继续记帐to keep account U"OA m
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与…有交易to have an account with % |G"ZPO?  
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作成会计帐||有往来帐项to make out an account with =~q Xzq  
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清算||清理债务to make up an account p!7(ayu  
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清洁帐目||与…停止交易to close ones account with O# `y;%  
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结帐to close an account &Vbcwv@  
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清理未付款to ask an account||to demand an account lB(P+yY,/'  
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结清差额to balance the account with aj}#~v1  
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清算to settle an account||to liquidate an account||to square an account  EHda  
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审查帐目||监查帐目to audit an account %kL]-Z  
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检查帐目to examine an account Z(hRwIOF  
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转入A的帐户to charge the amount to As account 8g6G},Y0  
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以计帐方式付款to pay on account GtkZ%<KF9  
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代理某人||为某人on ones account||on account of one H~~>ut6`  
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为自己计算||独立帐目on ones own account * NdL4c~  
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由某人收益并负风险on ones account and risk||for ones account and risk q[TW  
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由某人负担for ones account||for account of one ThYHVJ[;  
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按某人指示||列入某人帐户by order and for account of one ~4u[\&Sh  
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列入5月份帐目for May account 99?: 9g  
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编入某中帐项下to pass to the account of||to place to the account of 'L ]k\GO  
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寄出清算书to send in an account||to send in render an account ?V(h@T  
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支票薄cheque book 2[Vs@X  
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支票陈票人cheque drawer nVv=smVOt  
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持票人cheque holder .eG_>2'1  
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不记名支票cheque to bearer||bearer cheque F;<cG`|Rx  
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记名支票||认人支票cheque to order >e9xM Gv  
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到期支票antedated cheque Nm,9xq  

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未到期支票postdated cheque a^.5cJ$]  
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保付支票certified cheque i9quP" <9  
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未获兑现支票，退票returned cheque 2]/[  
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横线支票crossed cheque kSH|+K\M4  
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普通横线general crossing CiTjRJ-ZW)  
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特别横线special crossing b$G&i'd  
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空白支票blank cheque 9_<>#)u5  
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失效支票，过期支票stale cheque H:>i:\J/M9  
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普通支票open cheque s6| S#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -=CZhp  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5$.e5y<&(  
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支票换现金||兑现to cash a cheque %an&lcoX  
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清理票款to clear a cheque qH1&tW$  
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保证兑现to certify a cheque c mI&R(  
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填写支票数额to fill up a cheque N(@B3%H2/J  
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支票上划线to cross a cheque =@EX!]=x  
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开发支票to make out a cheque N,M[Opm  
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签发支票，开立支票to draw a cheque||to issue a cheque "cVJqW  
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透支支票to overdraw a cheque \sZT[42  
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背书支票to endorse a cheque yRF %SWO  
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请付票款||清付票款to pay a cheque||to honour a cheque ^;@Q3~DpP%  
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支票退票to dishonour a cheque B !}/4"  
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拒付支票to refuse a cheque P^Tk4_,0  
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拒付支票to stop payment of a cheque z:7
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提示要求付款to present for payment T}55ZpSC&  
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见票即付持票人payable to bearer 6hX[5?}  
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支付指定人payable to order z Z* \v  
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已过期||无效out of date||stale h:3^FV&#  
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请给出票人R/D||refer to drawer Fk*C8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zS<idy F`  
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文字与数字不一致words and figures differ Fd(o8z8Q  
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支票 oT}-i [=}  
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时间已过account closed  aWTvowA  
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更改处应加盖印章alterations require initials |J:kL3g  
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时间已过effects not cleared 1kdQh&~G  
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停止付款payment stopped RJa1pYK  
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支票毁损cheque mutilated 8=Aoj%l#  
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汇款||寄钱to remit||to send money t1rAS.z&  
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寄票供取款||支票支付to send a cheque for payment sB+ B,DF  
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寄款人a remitter < s1  
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收款人a remittee H*R4AE0  
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国外汇票foreign Bill ['JIMcD  
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国内汇票inland Bill j&w4yY  
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跟单汇票documentary bill }+ dDGFk  
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空头汇票accommodation bill mr<camL5  
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原始汇票original bill cu )w6!f  
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改写||换新票据renewed bill Xcw6mpLt  
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即期汇票sight bill||bill on demand aM!%EaT  
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…days after date||…days after date…日后付款 D V=xqC6}  
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…months after date||…months after date…月后付款 d$#DXLA\P  
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见票后…日付款…days after sight||…days sight Ck>{7Gw  
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见票后…月付款…months after sight||…months sight Y0xn}:%K  
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同组票据set of bills \Y^GA;AMQQ  
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单张汇票sola of exchange||sole of exchange W_RN@O  
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远期汇票usance bill||bill at usance &@fW6},iW  
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长期汇票long bill @r3,|tkrz  
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短期汇票short bill a+,zXJQYq  
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逾期汇票overdue bill 7_CX6:  
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宽限日期days of grace (o518fmR  
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电汇telegraphic transfer （T.T） e`bP=7`
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邮汇postal order||postal note （Am.）||post office order||money order 0`$fs.4c  
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本票promissory note （P/N） 9=.7[-6i9  
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押汇负责书||押汇保证书letter of hypothecation xwa@h}\#  
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副保||抵押品||付属担保物collateral security vf?Xt  
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担保书trust receipt||letter of indemnity TF~cDn
 
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承兑||认付acceptance jKb4d9aX  
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单张承兑general acceptance 3u/ Grs
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有条件承兑qualified acceptance A@jBn6  
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附条件认付conditional acceptance 4"#F=f0  
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部分认付partial acceptance   V\=%u<f