[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。   XeD9RMT  
会计报表statement of account ^qL2Q*  
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往来帐目account current V`OeJVe  
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现在往来帐||存款额current accout R u^v!l`!7  
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销货帐account sales ng]jpdeA  
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共同计算帐项joint account N&`VMEB)k  
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未决帐项outstanding account (pBOv:6  
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贷方帐项credit account||creditor account K31G>k@  
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借方帐项debit account||debtor account 3L$_OXx  
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应付帐||应付未付帐account payable #3@ Du(_n  
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应收帐||应收未收帐account receivable &fJ92v?%^S  
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新交易||新帐new account Fj\}&H*+  
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未决帐||老帐old account -<kl d+  
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现金帐cash account 5Hvg%g-c  
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流水帐running account s(56aE  
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暂记帐||未定帐suspense account M,]C(f>  
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过期帐||延滞帐overdue account||pastdue account cW B  >  
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杂项帐户sundry account ^lVZW8  
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详细帐单||明细表detail account R?"sM<3`e  
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呆帐bad account n_;qB7,,  
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会计项目title of account 2E~WcB  
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会计薄||帐薄account-book ZH8O%>!  
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营业报告书||损益计算表account of budiness||business report L:$kd `v[  
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借贷细帐||交验帐account rendered JCoDe.  
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明细帐account stated [RtTi<F^  
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与…银行开立一户头to open an account with ]dzBm!u  
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与…银行建立交易to keep account with Dqss/vw
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继续记帐to keep account /Y=Cg%+  
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与…有交易to have an account with a1p
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作成会计帐||有往来帐项to make out an account with W+HiH`Qb]  
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清算||清理债务to make up an account X.~z:W+  
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清洁帐目||与…停止交易to close ones account with 6
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结帐to close an account )OjTn"  
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清理未付款to ask an account||to demand an account R]dN-'U  
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结清差额to balance the account with *\#/4_yB}  
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清算to settle an account||to liquidate an account||to square an account !VLk|6mn  
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审查帐目||监查帐目to audit an account |nOqy&B  
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检查帐目to examine an account j-~x==c-;  
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转入A的帐户to charge the amount to As account ,W8EU  
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以计帐方式付款to pay on account ,=_)tX^  
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代理某人||为某人on ones account||on account of one _sp,,gz  
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为自己计算||独立帐目on ones own account ~^{>!wU+  
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由某人收益并负风险on ones account and risk||for ones account and risk t]3> X  
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由某人负担for ones account||for account of one }}
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按某人指示||列入某人帐户by order and for account of one k!Ym<RD%N  
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列入5月份帐目for May account $#z-b@s=B  

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编入某中帐项下to pass to the account of||to place to the account of m/e*P*\=  
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寄出清算书to send in an account||to send in render an account 6%a9%Is!O  
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支票薄cheque book :' =le*h  
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支票陈票人cheque drawer Zt"#'1  
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持票人cheque holder sv.?C pE  
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不记名支票cheque to bearer||bearer cheque yMz dM&a!*  
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记名支票||认人支票cheque to order 1`sTGNo  
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到期支票antedated cheque aI\:7  
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未到期支票postdated cheque ${5E  
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保付支票certified cheque -l~+cI\2  
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未获兑现支票，退票returned cheque RhWW61!"  
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横线支票crossed cheque M1q_gHA  
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普通横线general crossing Ck:+F+7_v  
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特别横线special crossing #0:rBKm,  
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空白支票blank cheque i~LY  
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失效支票，过期支票stale cheque MJA;P7g  
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普通支票open cheque mgTzwE_\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount bZ#5\L 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 Nj.;mr<  
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支票换现金||兑现to cash a cheque {TvB3QOsj  
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清理票款to clear a cheque q7p
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保证兑现to certify a cheque }^ =f%EjV  
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填写支票数额to fill up a cheque X%T%N;P  
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支票上划线to cross a cheque Yq
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开发支票to make out a cheque Hzz v 6k  
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签发支票，开立支票to draw a cheque||to issue a cheque /6Kx249Dw  
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透支支票to overdraw a cheque _M^^0kf  
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背书支票to endorse a cheque FV{XPr%   

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请付票款||清付票款to pay a cheque||to honour a cheque 5~d=,;yE  
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支票退票to dishonour a cheque fe8hgTP|  
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拒付支票to refuse a cheque ~z,
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拒付支票to stop payment of a cheque :^-\KE`3  
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提示要求付款to present for payment @2On`~C`  
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见票即付持票人payable to bearer c`/=)IO4%  
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支付指定人payable to order jf Vw{\l  
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已过期||无效out of date||stale |>1#)cONW  
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请给出票人R/D||refer to drawer !Rgj'{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds VDxF%!h(  
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文字与数字不一致words and figures differ $~VIx% h  
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支票 hztqZ:  
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时间已过account closed ~|N,{GaL  
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更改处应加盖印章alterations require initials j(}pUV B  
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时间已过effects not cleared 
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停止付款payment stopped "@|rU4Y  
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支票毁损cheque mutilated p L^3*B.Nr  
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汇款||寄钱to remit||to send money \=`jo$S  
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寄票供取款||支票支付to send a cheque for payment 4tx6h<L#s  
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寄款人a remitter ;t,v/
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收款人a remittee "dE[X` }=  
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国外汇票foreign Bill Y>AT L  
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国内汇票inland Bill (<-m|H};  
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跟单汇票documentary bill r
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空头汇票accommodation bill b!`Ze~V  
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原始汇票original bill 5J1a8RBR  
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改写||换新票据renewed bill <RY!Mc  
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即期汇票sight bill||bill on demand V@TA~'$|  
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…days after date||…days after date…日后付款 JG1q5j##]b  
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…months after date||…months after date…月后付款 ,dw\y/d
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见票后…日付款…days after sight||…days sight F:[[
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见票后…月付款…months after sight||…months sight %g3QE:(2@q  
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同组票据set of bills }J92TV  
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单张汇票sola of exchange||sole of exchange |TkicgeS  
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远期汇票usance bill||bill at usance JP {`
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长期汇票long bill $= 2[Q  
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短期汇票short bill #UI`+2w  
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逾期汇票overdue bill :eB+t`M  
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宽限日期days of grace t7xJ"  
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电汇telegraphic transfer （T.T） I3T;
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邮汇postal order||postal note （Am.）||post office order||money order |UQ[pas  
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本票promissory note （P/N） w T_l>u  
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押汇负责书||押汇保证书letter of hypothecation Nt?=0X|M  
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副保||抵押品||付属担保物collateral security V|HO*HiB3  
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担保书trust receipt||letter of indemnity UCFFF%  
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承兑||认付acceptance wq1s#ag<  
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单张承兑general acceptance 4mX]JH`UTe  
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有条件承兑qualified acceptance  z{V#_(  
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附条件认付conditional acceptance Y(K`3?A  
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部分认付partial acceptance   =i7CF3