[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。   Qd_Y\PzS  
会计报表statement of account SFb{o<0 =  
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往来帐目account current rrnNn'  
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现在往来帐||存款额current accout |+:h|UIUQ  
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销货帐account sales =(EI~N  
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共同计算帐项joint account ~1* A  
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未决帐项outstanding account -ZW3  
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贷方帐项credit account||creditor account Z?NEO>h7  
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借方帐项debit account||debtor account J9%@VZut  
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应付帐||应付未付帐account payable H^~.mBP n  
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应收帐||应收未收帐account receivable p<`+sf}A:  
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新交易||新帐new account V (rr"K+  
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未决帐||老帐old account 8BXqZVm.  
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现金帐cash account wP"q<W g  
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流水帐running account PoShQR<  
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暂记帐||未定帐suspense account Vv*NFJ|  
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过期帐||延滞帐overdue account||pastdue account -DO&_`kn  
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杂项帐户sundry account ad n|N  
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详细帐单||明细表detail account $T }Tz7(  
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呆帐bad account xi'<y  
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会计项目title of account +=cam/A  
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会计薄||帐薄account-book mog9jw  
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营业报告书||损益计算表account of budiness||business report #iis/6"  
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借贷细帐||交验帐account rendered 0^_MN~s(X  
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明细帐account stated "D> ]ES%5  
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与…银行开立一户头to open an account with z] @W[MHY  
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与…银行建立交易to keep account with 3-Y=EH_0  
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继续记帐to keep account eih
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与…有交易to have an account with 3@X7YgILU  
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作成会计帐||有往来帐项to make out an account with rycJyiw<-  
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清算||清理债务to make up an account :Kay$r0+  
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清洁帐目||与…停止交易to close ones account with ?Y`zg`  
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结帐to close an account </w7W3F  
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清理未付款to ask an account||to demand an account OPJgIU%  
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结清差额to balance the account with JFJIls  
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清算to settle an account||to liquidate an account||to square an account nh
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审查帐目||监查帐目to audit an account z6}Pj>1  
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检查帐目to examine an account oYg/*k7EDX  
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转入A的帐户to charge the amount to As account ox JGJ  
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以计帐方式付款to pay on account 8+L7E-  
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代理某人||为某人on ones account||on account of one IF$^0q  
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为自己计算||独立帐目on ones own account w+3>DEfz  
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由某人收益并负风险on ones account and risk||for ones account and risk <Q\H
  
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由某人负担for ones account||for account of one f^ywW[dF  
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按某人指示||列入某人帐户by order and for account of one _u` B3iG  
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列入5月份帐目for May account sio)_8tp  
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编入某中帐项下to pass to the account of||to place to the account of !k%l+I3J[  
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寄出清算书to send in an account||to send in render an account [}jj<!9A_;  
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支票薄cheque book |K'Gw}fX/  
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支票陈票人cheque drawer %_]=i@Y~  
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持票人cheque holder Bm65W  
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不记名支票cheque to bearer||bearer cheque v; je
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记名支票||认人支票cheque to order E`A<]dAoK  
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到期支票antedated cheque 2U=/<3;u  
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未到期支票postdated cheque ?/o2#iJx  
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保付支票certified cheque r7
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未获兑现支票，退票returned cheque R@)'Bs  
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横线支票crossed cheque \;3B?8wbIl  
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普通横线general crossing W+F<P@[u<$  
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特别横线special crossing 0% GqCg  
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空白支票blank cheque !s#'pTZk4  
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失效支票，过期支票stale cheque !I~C\$^U  
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普通支票open cheque '%n<MTL  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount `wn<3#  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *MnG-\{j  
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支票换现金||兑现to cash a cheque azR;*j8Q'  
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清理票款to clear a cheque `\RX~ $^  
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保证兑现to certify a cheque XL.CJ5y>  
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填写支票数额to fill up a cheque @qO8Jg"Q  
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支票上划线to cross a cheque D_ Bx>G9  
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开发支票to make out a cheque 9pl_V WrQ  
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签发支票，开立支票to draw a cheque||to issue a cheque aCH:#| B  
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透支支票to overdraw a cheque ot>EnHfV  
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背书支票to endorse a cheque YPff)0Nh  
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请付票款||清付票款to pay a cheque||to honour a cheque -t~B@%  
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支票退票to dishonour a cheque yd2q f  
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拒付支票to refuse a cheque q5\LdI2  
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拒付支票to stop payment of a cheque M9 2~iM  
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提示要求付款to present for payment R&=GB\`:a  
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见票即付持票人payable to bearer 2gD{Fgf@N  
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支付指定人payable to order :D+SY  
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已过期||无效out of date||stale Obc3^pV&  
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请给出票人R/D||refer to drawer +81+4{*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f93X5h
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文字与数字不一致words and figures differ mV(x&`Cx  
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支票 cKYvRe  
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时间已过account closed :*Ggz|  
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更改处应加盖印章alterations require initials Mjvso0zj  
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时间已过effects not cleared ~\}EROb<  
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停止付款payment stopped &?`&X=Q  
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支票毁损cheque mutilated :=7' 1H  
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汇款||寄钱to remit||to send money q4ko }jn  
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寄票供取款||支票支付to send a cheque for payment +}0*_VW  
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寄款人a remitter nkj'AH"2  
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收款人a remittee ,UZE;lXJ'Q  
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国外汇票foreign Bill [=1?CD  
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国内汇票inland Bill PW<wjf,rQ  
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跟单汇票documentary bill t-(7Q8(  
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空头汇票accommodation bill Ru aJ9
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原始汇票original bill G ]By_  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand PQ1NQy8  
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…days after date||…days after date…日后付款 \^LR5S&  

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…months after date||…months after date…月后付款 ve^MqW&S  
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见票后…日付款…days after sight||…days sight O^%ace1  
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见票后…月付款…months after sight||…months sight 'Pu;]sC  
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同组票据set of bills a8aqcDs>O  
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单张汇票sola of exchange||sole of exchange $?{zV$r1
 
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远期汇票usance bill||bill at usance wJkkc9Rh'(  
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长期汇票long bill
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短期汇票short bill V= PoQ9d  
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逾期汇票overdue bill gHshG;z*  
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宽限日期days of grace S:QEHd_C  
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电汇telegraphic transfer （T.T） MsQS{ok+  
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邮汇postal order||postal note （Am.）||post office order||money order +Wc[$,vk  
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本票promissory note （P/N） 8w'8n  
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押汇负责书||押汇保证书letter of hypothecation ! +7ve[z  
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副保||抵押品||付属担保物collateral security  >w2u  
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担保书trust receipt||letter of indemnity >< qE5D[  
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承兑||认付acceptance jtwO\6t&  
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单张承兑general acceptance $@Fj_ N  
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有条件承兑qualified acceptance J:a^''  
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附条件认付conditional acceptance O{V"'o  
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部分认付partial acceptance   i747( ^