[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。   5Od&-~O  
会计报表statement of account 3_8W5J3I  
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往来帐目account current "}vxHN#  
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现在往来帐||存款额current accout |K" nSXzk  
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销货帐account sales GI@;76Qf  
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共同计算帐项joint account OF2W UcQ  
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未决帐项outstanding account [8Fn0A  
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贷方帐项credit account||creditor account :| !5d{8S8  
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借方帐项debit account||debtor account $+PyW( r  
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应付帐||应付未付帐account payable ?C- ju8]|  
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应收帐||应收未收帐account receivable
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新交易||新帐new account =dsEt\ j  
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未决帐||老帐old account rNurzag  
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现金帐cash account -2(?O`tZ  
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流水帐running account {> <1K6t  
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暂记帐||未定帐suspense account wph8ln"C-  
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过期帐||延滞帐overdue account||pastdue account #oR`_Dm)P  
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杂项帐户sundry account 8};kNW^2m  
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详细帐单||明细表detail account <h;_:  
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呆帐bad account j S[#R_  
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会计项目title of account wy .96  
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会计薄||帐薄account-book dJ/gc"7aO  
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营业报告书||损益计算表account of budiness||business report -*Rf [|Z  
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借贷细帐||交验帐account rendered dv qg H  
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明细帐account stated 'R
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与…银行开立一户头to open an account with d(TN(6g@  
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与…银行建立交易to keep account with iw=e"6 V  

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继续记帐to keep account D)?%kNeA  
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与…有交易to have an account with [DDe}D3C  
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作成会计帐||有往来帐项to make out an account with ?bt;i>O\  
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清算||清理债务to make up an account ZS4 dW_*[  
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清洁帐目||与…停止交易to close ones account with nOd;Zw  
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结帐to close an account M>Tg$^lm  
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清理未付款to ask an account||to demand an account m BFNg3_  
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结清差额to balance the account with m//aAxm
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清算to settle an account||to liquidate an account||to square an account YVa,?&i=N  
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审查帐目||监查帐目to audit an account } % Ie  
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检查帐目to examine an account K mH))LIv  
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转入A的帐户to charge the amount to As account aT IzfqCM  
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以计帐方式付款to pay on account Qt{){u
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代理某人||为某人on ones account||on account of one )Cj1VjAg  
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为自己计算||独立帐目on ones own account [pEb`s  
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由某人收益并负风险on ones account and risk||for ones account and risk g$#A'Du  
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由某人负担for ones account||for account of one R|(X_A  
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按某人指示||列入某人帐户by order and for account of one L-E?1qhP>  
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列入5月份帐目for May account qOy(dG g  
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编入某中帐项下to pass to the account of||to place to the account of *,CJ 3<>  
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寄出清算书to send in an account||to send in render an account H $Az,-P  
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支票薄cheque book aW dI  
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支票陈票人cheque drawer `ql8y'  
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持票人cheque holder E"p _!!1  
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不记名支票cheque to bearer||bearer cheque am3.Dt2\  
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记名支票||认人支票cheque to order bcwb'D\a  
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到期支票antedated cheque (?'vT%  
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未到期支票postdated cheque z.RM85?T  
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保付支票certified cheque CfS;F  
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未获兑现支票，退票returned cheque LqI&1$#  
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横线支票crossed cheque /mp!%j~  
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普通横线general crossing N.Q}.(N0  
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特别横线special crossing x\ #K2  
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空白支票blank cheque h,&{m*q&  
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失效支票，过期支票stale cheque l+&DBw[  
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普通支票open cheque .]4MtG  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount b|E ZD3y  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges hW!n"qU  
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支票换现金||兑现to cash a cheque EBL-+%J8  
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清理票款to clear a cheque -(lP8Y~gFY  
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保证兑现to certify a cheque kMLJa=]$  
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填写支票数额to fill up a cheque YjL'GmL<  
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支票上划线to cross a cheque b]xoXC6@t  
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开发支票to make out a cheque 1$C?+H  
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签发支票，开立支票to draw a cheque||to issue a cheque 0m> 8  
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透支支票to overdraw a cheque EVaHb;  
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背书支票to endorse a cheque jC}HNiM78  
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请付票款||清付票款to pay a cheque||to honour a cheque Hsv
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支票退票to dishonour a cheque Q_iN/
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拒付支票to refuse a cheque c[ 0`8s!  
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拒付支票to stop payment of a cheque R'>@ja*  
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提示要求付款to present for payment mDbTOtD  
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见票即付持票人payable to bearer )YAU|sCAi$  
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支付指定人payable to order d-tg^Ot#  
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已过期||无效out of date||stale z;<~j=lP  
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请给出票人R/D||refer to drawer n9J{f"`m  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |?g-8":H8P  
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文字与数字不一致words and figures differ ?vAhDD5  
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支票 g<0K i^#  
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时间已过account closed zSfUM.fM  
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更改处应加盖印章alterations require initials qT5"r488  
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时间已过effects not cleared NjEi.]L*fX  
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停止付款payment stopped FG{les+:  
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支票毁损cheque mutilated #m?)XB^_  
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汇款||寄钱to remit||to send money V8B4e4F  
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寄票供取款||支票支付to send a cheque for payment /(5"c>  
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寄款人a remitter x:!s+q` s  
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收款人a remittee L98T!5)  
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国外汇票foreign Bill C7NSmZ  
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国内汇票inland Bill 2m yxwA5  
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跟单汇票documentary bill R`a~8QVh&5  
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空头汇票accommodation bill MU a[}?  
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原始汇票original bill pl&nr7\  
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改写||换新票据renewed bill lRg?||1ik  
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即期汇票sight bill||bill on demand <nbklo  
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…days after date||…days after date…日后付款 70R6:  
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…months after date||…months after date…月后付款 {j>a_]dTVX  
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见票后…日付款…days after sight||…days sight $Xlr@)%  
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见票后…月付款…months after sight||…months sight v~
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同组票据set of bills c HFW"g78  
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单张汇票sola of exchange||sole of exchange hTn"/|_SW  
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远期汇票usance bill||bill at usance 1}=D  
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长期汇票long bill WkA47+DsV  
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短期汇票short bill 9S]pC?N]E  
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逾期汇票overdue bill UDi(7c0.  
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宽限日期days of grace #0<pRDXj  
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电汇telegraphic transfer （T.T） 1iz =i^}  
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邮汇postal order||postal note （Am.）||post office order||money order Ro2V-6/  
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本票promissory note （P/N） wd*B3  
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押汇负责书||押汇保证书letter of hypothecation 45.ks.  
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副保||抵押品||付属担保物collateral security _WWC8?6U  
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担保书trust receipt||letter of indemnity ~>>_`;B  
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承兑||认付acceptance 2Ty]s~  
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单张承兑general acceptance yGtTD9j  
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有条件承兑qualified acceptance Nut&g"u2  
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附条件认付conditional acceptance [G8EX3  
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部分认付partial acceptance   eowwN>-2C