[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。   -`dxx)x  
会计报表statement of account CY3\:D0I  
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往来帐目account current G^rh*cb K  
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现在往来帐||存款额current accout n5k^v$'  
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销货帐account sales \kV7NA  
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共同计算帐项joint account ss`q{ARb  
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未决帐项outstanding account Fm$n@RbX  
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贷方帐项credit account||creditor account ADyNNMcx  
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借方帐项debit account||debtor account 0(9I\j5`TT  
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应付帐||应付未付帐account payable c;21i;&,9  
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应收帐||应收未收帐account receivable F@_Egi  
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新交易||新帐new account cu479VzPx:  
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未决帐||老帐old account \2gvp6  
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现金帐cash account gQ I(=in  
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流水帐running account s=q%:uCO  
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暂记帐||未定帐suspense account %;=IMMK
 
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过期帐||延滞帐overdue account||pastdue account f\x@ C)E  
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杂项帐户sundry account CzzUi]*Ac{  
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详细帐单||明细表detail account 6:|!1Pg5  
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呆帐bad account u n?
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会计项目title of account /@9-!cL  
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会计薄||帐薄account-book =RW* %8C  
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营业报告书||损益计算表account of budiness||business report ;uM34^  
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借贷细帐||交验帐account rendered wE,=%?"  
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明细帐account stated D_l/Gxdpr  
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与…银行开立一户头to open an account with W\I$`gyC/  
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与…银行建立交易to keep account with { &\J)oZ  
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继续记帐to keep account G ]L0eV  
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与…有交易to have an account with %-h7Z3YcN  
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作成会计帐||有往来帐项to make out an account with x><zGXvvp|  
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清算||清理债务to make up an account LFEp  
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清洁帐目||与…停止交易to close ones account with  )x$!K[=  
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结帐to close an account z{_mEE49  
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清理未付款to ask an account||to demand an account k)$iK2I  
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结清差额to balance the account with CMC ?R,d  
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清算to settle an account||to liquidate an account||to square an account am]3 "V>  
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审查帐目||监查帐目to audit an account jFgZ}Xp  
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检查帐目to examine an account eA`]KalH  
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转入A的帐户to charge the amount to As account 91BY]N  
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以计帐方式付款to pay on account @[n2 dmj  
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代理某人||为某人on ones account||on account of one ?(
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为自己计算||独立帐目on ones own account bAUHUPe  
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由某人收益并负风险on ones account and risk||for ones account and risk TLy;4R2Nn  
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由某人负担for ones account||for account of one A8J?A#R*{q  
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按某人指示||列入某人帐户by order and for account of one $,!hD\a  
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列入5月份帐目for May account Bhj:9%`  
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编入某中帐项下to pass to the account of||to place to the account of d"Bo8`_  
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寄出清算书to send in an account||to send in render an account q{/*n ]K  
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支票薄cheque book P?xA$_+  
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支票陈票人cheque drawer c$/<l5Uw  
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持票人cheque holder (Bsw/wv  
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不记名支票cheque to bearer||bearer cheque 3=IG#6)~C  
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记名支票||认人支票cheque to order JXL'\De ;  
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到期支票antedated cheque J, r Xx:  
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未到期支票postdated cheque s88y{o  
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保付支票certified cheque b##1hm~+ 9  
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未获兑现支票，退票returned cheque gXF.on4B  
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横线支票crossed cheque :4U0I:J#  
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普通横线general crossing Fk aXA.JE  
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特别横线special crossing {79qtq%W{  
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空白支票blank cheque M.S s:ttj  
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失效支票，过期支票stale cheque s+'XQs^{aj  
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普通支票open cheque p0Z:Wkz]  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount viJJ e'\2  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ^ j
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支票换现金||兑现to cash a cheque "ee'2O  
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清理票款to clear a cheque o)p[ C   
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保证兑现to certify a cheque Nq_A8Ph9  
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填写支票数额to fill up a cheque JN|VPvjE  
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支票上划线to cross a cheque #)`\!)?  
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开发支票to make out a cheque Je@kiE  
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签发支票，开立支票to draw a cheque||to issue a cheque 8kS~ENe?o  
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透支支票to overdraw a cheque CL1 oAk  
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背书支票to endorse a cheque 'in@9XO  
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请付票款||清付票款to pay a cheque||to honour a cheque nj  
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支票退票to dishonour a cheque # 66e@  
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拒付支票to refuse a cheque 6__K#r  
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拒付支票to stop payment of a cheque ($SLb
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提示要求付款to present for payment ;UpJ=?W  
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见票即付持票人payable to bearer /WYh[XKe  
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支付指定人payable to order Jn#K0(FQ  
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已过期||无效out of date||stale ^mfjn-=3  
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请给出票人R/D||refer to drawer hy!6g n  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds SQ E` U  
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文字与数字不一致words and figures differ h'!V8'}O?  
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支票 pBU]=[M0  
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时间已过account closed enumK\  
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更改处应加盖印章alterations require initials DxfMqH[vs  
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时间已过effects not cleared [pR)@$"k'  
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停止付款payment stopped k%Eh{dA  
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支票毁损cheque mutilated S&01SX6  
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汇款||寄钱to remit||to send money \JU{xQMB  
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寄票供取款||支票支付to send a cheque for payment d$[8w/5Of  
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寄款人a remitter ugxw!cj  
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收款人a remittee oLP]N$'#  
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国外汇票foreign Bill +c r  
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国内汇票inland Bill [TEcg^  
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跟单汇票documentary bill >2Ca5C  
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空头汇票accommodation bill X'@f"=v9k  
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原始汇票original bill oAnigu;  
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改写||换新票据renewed bill 8nsZ+,@+[  
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即期汇票sight bill||bill on demand Qg>0G%cXU  
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…days after date||…days after date…日后付款 zLK \I~rU!  
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…months after date||…months after date…月后付款 [-]A^?yBM  
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见票后…日付款…days after sight||…days sight 6e/7'TYwT  
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见票后…月付款…months after sight||…months sight %Zu
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同组票据set of bills b"&E,=L  
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单张汇票sola of exchange||sole of exchange {=6)SBjf  
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远期汇票usance bill||bill at usance h
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长期汇票long bill S?2YJl8B  
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短期汇票short bill DU`v J2  
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逾期汇票overdue bill +nzTxpcP@K  
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宽限日期days of grace pk W5D  
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电汇telegraphic transfer （T.T） fQ1 0O(`g,  
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邮汇postal order||postal note （Am.）||post office order||money order G\):2Qz!|  
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本票promissory note （P/N） SKW;MVC  
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押汇负责书||押汇保证书letter of hypothecation ;!:F#gahv  
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副保||抵押品||付属担保物collateral security  'cYQ?;  
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担保书trust receipt||letter of indemnity 8| Sba<d  
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承兑||认付acceptance $=lJG(2%  
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单张承兑general acceptance uV!MW=
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有条件承兑qualified acceptance VGfD;8]z  
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附条件认付conditional acceptance I>\}}!  
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部分认付partial acceptance   g:;Ya?5N