[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。   jDfC=a])  
会计报表statement of account  hoUD;3  
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往来帐目account current <tNBxa$gS  
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现在往来帐||存款额current accout )e+>w=t  
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销货帐account sales T{.pM4Hd  
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共同计算帐项joint account p!7FpxZY  
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未决帐项outstanding account @ $ ;q;  
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贷方帐项credit account||creditor account 36Zf^cFJ  
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借方帐项debit account||debtor account HZC"nb}r4  
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应付帐||应付未付帐account payable F3@phu${  
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应收帐||应收未收帐account receivable iAEbu&XG  
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新交易||新帐new account Eex~xiiV  
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未决帐||老帐old account OUPUixz2Z  
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现金帐cash account X; \+<LE  
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流水帐running account u^+7hkk  
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暂记帐||未定帐suspense account ! 21FR*  
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过期帐||延滞帐overdue account||pastdue account _lJ!R:*  
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杂项帐户sundry account m{Wu" ;e  
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详细帐单||明细表detail account K*vt;L  
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呆帐bad account ` xEx^P^7  
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会计项目title of account (&Kk7<#`  
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会计薄||帐薄account-book +;(c:@>@,  
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营业报告书||损益计算表account of budiness||business report $t'MSlF  
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借贷细帐||交验帐account rendered $D~0~gn~  
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明细帐account stated e  }?db  
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与…银行开立一户头to open an account with K-^\" W8  
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与…银行建立交易to keep account with ;>U2|>5V  
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继续记帐to keep account "b~+;<}Q  
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与…有交易to have an account with ,1.p%UE]>  
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作成会计帐||有往来帐项to make out an account with i<C*j4qQ  
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清算||清理债务to make up an account G{As,`{  
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清洁帐目||与…停止交易to close ones account with <`8n^m*  
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结帐to close an account 
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清理未付款to ask an account||to demand an account Q^P}\wb>  
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结清差额to balance the account with 6
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清算to settle an account||to liquidate an account||to square an account !NK1MU?T)  
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审查帐目||监查帐目to audit an account ~f2z]JLr:  
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检查帐目to examine an account /aCc17>2V{  
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转入A的帐户to charge the amount to As account *g"Nq+i@  
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以计帐方式付款to pay on account AG nxYV"p  
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代理某人||为某人on ones account||on account of one - a}Dp~j  
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为自己计算||独立帐目on ones own account =osk+uzzG  
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由某人收益并负风险on ones account and risk||for ones account and risk :1Xz4wkWS*  
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由某人负担for ones account||for account of one & bm 1Fz  
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按某人指示||列入某人帐户by order and for account of one  `,*3[  
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列入5月份帐目for May account ha<[bue  
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编入某中帐项下to pass to the account of||to place to the account of %)8}X>xq  
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寄出清算书to send in an account||to send in render an account ,.8KN<A2]'  
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支票薄cheque book Y;M|D'y+  
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支票陈票人cheque drawer h 0Q5-EA  
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持票人cheque holder <oV(7  
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不记名支票cheque to bearer||bearer cheque H[$ "+&q  
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记名支票||认人支票cheque to order `p-cSxR_  
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到期支票antedated cheque xGg )Y#  
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未到期支票postdated cheque .@U@xRu7|  
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保付支票certified cheque }2.`N%[  
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未获兑现支票，退票returned cheque ?P`
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横线支票crossed cheque d.d/<  
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普通横线general crossing vMH  
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特别横线special crossing [!#L6&:a8  
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空白支票blank cheque ~IBP|)WA-  
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失效支票，过期支票stale cheque f+)L#>Gl?  
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普通支票open cheque u^I|T.w<r6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount O;jrCB  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4p ;`C  
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支票换现金||兑现to cash a cheque Moza".fiN  
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清理票款to clear a cheque mNTzUoZF'@  
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保证兑现to certify a cheque 3bH'H*2  
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填写支票数额to fill up a cheque ;h
  
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支票上划线to cross a cheque _)m]_eS._  
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开发支票to make out a cheque VjZ|$k  
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签发支票，开立支票to draw a cheque||to issue a cheque ( ^Nz9{  
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透支支票to overdraw a cheque S;#'M![8  
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背书支票to endorse a cheque /t$d\b17pX  
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请付票款||清付票款to pay a cheque||to honour a cheque -X2Buz8  
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支票退票to dishonour a cheque !wh8'X*  
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拒付支票to refuse a cheque 0)Wltw~`&  
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拒付支票to stop payment of a cheque PIS2 Ed]  
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提示要求付款to present for payment lZKi'vg7  
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见票即付持票人payable to bearer uiR8,H9*M  
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支付指定人payable to order  0*{%=M  
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已过期||无效out of date||stale (V2fRv  
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请给出票人R/D||refer to drawer p>8D;#HmL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O)r4?<Q  
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文字与数字不一致words and figures differ > /caXvS  
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支票 PALc;"]O  
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时间已过account closed amY!qg0P*  
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更改处应加盖印章alterations require initials 4@ai6,<  
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时间已过effects not cleared Z/+#pWBI!  
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停止付款payment stopped l!u_"I8j5  
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支票毁损cheque mutilated xU`p|(SS-  
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汇款||寄钱to remit||to send money _I5Y"o  
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寄票供取款||支票支付to send a cheque for payment Qzw;i8n{  
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寄款人a remitter b d!Y\OD
  
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收款人a remittee ncT&G
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国外汇票foreign Bill -zfR)(zG  
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国内汇票inland Bill FGq[\B  
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跟单汇票documentary bill 67FWa  
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空头汇票accommodation bill X|]AT9W  
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原始汇票original bill  _;\_l  
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改写||换新票据renewed bill <t!W5q  
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即期汇票sight bill||bill on demand ]JQ ULE)  
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…days after date||…days after date…日后付款 :e+jU
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…months after date||…months after date…月后付款 p!AAF
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见票后…日付款…days after sight||…days sight XW92gI<O  
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见票后…月付款…months after sight||…months sight DzRFMYBR  
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同组票据set of bills &mM0AA'\?H  
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单张汇票sola of exchange||sole of exchange +jgS
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远期汇票usance bill||bill at usance [()koU#w.  
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长期汇票long bill 7_[L o4_  
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短期汇票short bill @>7%qS  
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逾期汇票overdue bill uhq8  
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宽限日期days of grace 0<*<$U  
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电汇telegraphic transfer （T.T） -D:b*D  
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邮汇postal order||postal note （Am.）||post office order||money order ,`sv1xwd  
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本票promissory note （P/N） Pc]HP  
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押汇负责书||押汇保证书letter of hypothecation 3__-nV  
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副保||抵押品||付属担保物collateral security :~SyL!  
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担保书trust receipt||letter of indemnity O33`+UV"W  
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承兑||认付acceptance $Z>'Jp  
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单张承兑general acceptance HOJV,9v N  
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有条件承兑qualified acceptance /wlEe>i  
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附条件认付conditional acceptance 9Gz=lc[!7  
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部分认付partial acceptance   x$(f7?s] 1