[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。   )cqDvH  
会计报表statement of account ~{,vg4L  
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往来帐目account current Ie&b<k  
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现在往来帐||存款额current accout jo;uRl  
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销货帐account sales <V:<x  
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共同计算帐项joint account q 5v?`c  
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未决帐项outstanding account ,v}?{pc  
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贷方帐项credit account||creditor account MB8SB   
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借方帐项debit account||debtor account 5Q$r@&qp  
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应付帐||应付未付帐account payable [<Os~bfOv  
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应收帐||应收未收帐account receivable #6N+5Yx_[  
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新交易||新帐new account bCA2ik  
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未决帐||老帐old account \o:ELa HY  
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现金帐cash account v@fe-T&0  
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流水帐running account xb9Pc.A[  
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暂记帐||未定帐suspense account h"%|\o+3  
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过期帐||延滞帐overdue account||pastdue account 9;0V  /y  
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杂项帐户sundry account nT.L}1@  
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详细帐单||明细表detail account w]>"'o{{  
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呆帐bad account vKNt$]p
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会计项目title of account ~ X-)_zH  
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会计薄||帐薄account-book -VS9`7k  
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营业报告书||损益计算表account of budiness||business report $ A-+E\vQ@  
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借贷细帐||交验帐account rendered {S[I_\3  
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明细帐account stated ;~W8v.EW  
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与…银行开立一户头to open an account with q=|R
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与…银行建立交易to keep account with gRBSt M&hU  
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继续记帐to keep account p6`Pp"J_tr  
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与…有交易to have an account with >A-<ZS*N  
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作成会计帐||有往来帐项to make out an account with XMGx^mn  
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清算||清理债务to make up an account _@Y"$V]=Vt  
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清洁帐目||与…停止交易to close ones account with j`O7=-  
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结帐to close an account eqq`TT#
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清理未付款to ask an account||to demand an account @:Di`B_{  
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结清差额to balance the account with QdQd(4/1  
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清算to settle an account||to liquidate an account||to square an account hrbo:8SL  
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审查帐目||监查帐目to audit an account SVagT'BB  
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检查帐目to examine an account ZQ3_y $  
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转入A的帐户to charge the amount to As account !Vheq3"q/  
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以计帐方式付款to pay on account EATu KLP\  
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代理某人||为某人on ones account||on account of one H2
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为自己计算||独立帐目on ones own account >xu[q\:"  
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由某人收益并负风险on ones account and risk||for ones account and risk $Z?\>K0i  
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由某人负担for ones account||for account of one GKiukX$'  
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按某人指示||列入某人帐户by order and for account of one 8i}< k$S  
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列入5月份帐目for May account 0)!Ll*L!p  
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编入某中帐项下to pass to the account of||to place to the account of 2+o|A  
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寄出清算书to send in an account||to send in render an account l4y{m#/  
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支票薄cheque book v4Ga0]VN$8  
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支票陈票人cheque drawer 17.x0gW,  
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持票人cheque holder *& Lq!rFS  
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不记名支票cheque to bearer||bearer cheque nqVZqX@oE  
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记名支票||认人支票cheque to order HO)/dZNU  
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到期支票antedated cheque 5kNzv~4B,;  
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未到期支票postdated cheque R%D'`*+  

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保付支票certified cheque CzCQFqXI  
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未获兑现支票，退票returned cheque [+m?G4[  
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横线支票crossed cheque ;Vik5)D2D  
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普通横线general crossing UO*Ymj 1  
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特别横线special crossing @~c6qh  
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空白支票blank cheque ZOXIT(mg  
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失效支票，过期支票stale cheque lv vs%@b>  
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普通支票open cheque b^D$jY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -V,v9h^  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges wC `+  
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支票换现金||兑现to cash a cheque  (x^BKnZ  
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清理票款to clear a cheque !T]
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保证兑现to certify a cheque \U|ZR  
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填写支票数额to fill up a cheque >^XBa*4;Y  
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支票上划线to cross a cheque v1a 6?-  
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开发支票to make out a cheque ?wnzTbJN  
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签发支票，开立支票to draw a cheque||to issue a cheque @as"JAN  
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透支支票to overdraw a cheque !Hys3AP  
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背书支票to endorse a cheque `7 /Y@}n  
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请付票款||清付票款to pay a cheque||to honour a cheque B'^:'uG  
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支票退票to dishonour a cheque SPp#f~%m  
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拒付支票to refuse a cheque r#xg#uoj  
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拒付支票to stop payment of a cheque (}sDm~;s  
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提示要求付款to present for payment HqB|SWyK  
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见票即付持票人payable to bearer OA!R5sOz"  
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支付指定人payable to order (/('n Y  
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已过期||无效out of date||stale 9/FG,9  
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请给出票人R/D||refer to drawer poTl|y @  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !T)T_P[  
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文字与数字不一致words and figures differ pCz@(:0  
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支票 1 ,#{X3  
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时间已过account closed iTj"lA  
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更改处应加盖印章alterations require initials Rrh<mo(yj#  
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时间已过effects not cleared HyZVr2  
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停止付款payment stopped c1pq]mz|z  
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支票毁损cheque mutilated 9@$tiDV  
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汇款||寄钱to remit||to send money X_vI0YX9  
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寄票供取款||支票支付to send a cheque for payment y_ }K?  
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寄款人a remitter 7$g*N6)Q  
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收款人a remittee bs<WH`P  
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国外汇票foreign Bill Zp/qs z(]  
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国内汇票inland Bill ",M
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跟单汇票documentary bill ^BF@j4*~  
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空头汇票accommodation bill UPfFT^=y  
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原始汇票original bill v`z=OHc  
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改写||换新票据renewed bill j6&zRFX  
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即期汇票sight bill||bill on demand !7O=<  
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…days after date||…days after date…日后付款 vWnHC  
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…months after date||…months after date…月后付款 o+if%3  
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见票后…日付款…days after sight||…days sight }\PE {  
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见票后…月付款…months after sight||…months sight "lv:hz  
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同组票据set of bills  H3/Y  
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单张汇票sola of exchange||sole of exchange S,wj[;cv4  
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远期汇票usance bill||bill at usance QigoRB!z#9  
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长期汇票long bill xu_XX#9?b  
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短期汇票short bill {P<BJ52=  
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逾期汇票overdue bill )]>i>  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） bWC~Hv  
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邮汇postal order||postal note （Am.）||post office order||money order @]ptY*   
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本票promissory note （P/N） ?%za:{  
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押汇负责书||押汇保证书letter of hypothecation iM\ZJ6  
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副保||抵押品||付属担保物collateral security &6|^~(P ?  
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担保书trust receipt||letter of indemnity `i>B|g-  
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承兑||认付acceptance dS;|Kl[Om  
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单张承兑general acceptance c;|&>Fp  
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有条件承兑qualified acceptance Uhx2 _  
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附条件认付conditional acceptance FO'. a  
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部分认付partial acceptance   k#=leu"I