[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。   NJ+$3n om  
会计报表statement of account 4I$Y"|_e  
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往来帐目account current k*n~&y:O  
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现在往来帐||存款额current accout Il9xNVos#  
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销货帐account sales _@y uaMoW=  
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共同计算帐项joint account _B#x{ii  
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未决帐项outstanding account as]M%|/-I  
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贷方帐项credit account||creditor account K}cA%Y  
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借方帐项debit account||debtor account E"_{S.Wc  
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应付帐||应付未付帐account payable $x`HmL3Sb  
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应收帐||应收未收帐account receivable ?wPTe^Qtv  
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新交易||新帐new account ^7/v[J<<  
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未决帐||老帐old account i_Q1\_m!  
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现金帐cash account
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流水帐running account #*.4Jv<R  
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暂记帐||未定帐suspense account *Vq'%b9  
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过期帐||延滞帐overdue account||pastdue account 4cSs=|m?+  
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杂项帐户sundry account 5]]QW3  
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详细帐单||明细表detail account PSu]I?WF  
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呆帐bad account +qjZ;5(  
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会计项目title of account D[@-`F  
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会计薄||帐薄account-book B^dMYFelJ  

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营业报告书||损益计算表account of budiness||business report gsQn@(;  
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借贷细帐||交验帐account rendered OI)k0t^;D  
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明细帐account stated >^9j>< Z  
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与…银行开立一户头to open an account with w\d1  
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与…银行建立交易to keep account with S?v;+3TG  
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继续记帐to keep account GPs4:CIgG  
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与…有交易to have an account with 8j&1qJx)  
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作成会计帐||有往来帐项to make out an account with :Oj!J&A  
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清算||清理债务to make up an account 'zt}\ Dt  
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清洁帐目||与…停止交易to close ones account with UG}"OBg/  
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结帐to close an account JKYl  
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清理未付款to ask an account||to demand an account gavf$be  
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结清差额to balance the account with Z79Y$d>G<E  
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清算to settle an account||to liquidate an account||to square an account ` NvJ  
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审查帐目||监查帐目to audit an account bb`DyUy ^+  
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检查帐目to examine an account eNt1P`2[  
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转入A的帐户to charge the amount to As account RjR  
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以计帐方式付款to pay on account \"=@uqar2  
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代理某人||为某人on ones account||on account of one \]t}N  
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为自己计算||独立帐目on ones own account -+|{#cz  
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由某人收益并负风险on ones account and risk||for ones account and risk lLeN`{?  
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由某人负担for ones account||for account of one W\yaovAt  
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按某人指示||列入某人帐户by order and for account of one M6b6lhg  
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列入5月份帐目for May account XFN4m
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编入某中帐项下to pass to the account of||to place to the account of iYxpIqWw  
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寄出清算书to send in an account||to send in render an account B mxBbg  
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支票薄cheque book .q7o7J%  
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支票陈票人cheque drawer o}K!p%5_  
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持票人cheque holder (>\w8]  
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不记名支票cheque to bearer||bearer cheque H#;-(`F  
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记名支票||认人支票cheque to order }[OOkYF#r  
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到期支票antedated cheque \L: ;~L/  
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未到期支票postdated cheque u/BCl! `  
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保付支票certified cheque q-fxs8+m|  
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未获兑现支票，退票returned cheque Je#vl4<L  
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横线支票crossed cheque ,5_Hen=PI  
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普通横线general crossing i<*{Z~B  
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特别横线special crossing Xk_xTzJ  
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空白支票blank cheque z;_fO>u:  
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失效支票，过期支票stale cheque i%8I (F  
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普通支票open cheque X/_e#H0  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount YI=03}I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Ub%al
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支票换现金||兑现to cash a cheque MOuI;EF  
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清理票款to clear a cheque T>l=0a #  
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保证兑现to certify a cheque &wbe^Wp  
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填写支票数额to fill up a cheque k#8,:B2  
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支票上划线to cross a cheque #2thg{5  
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开发支票to make out a cheque X'4g\)*  
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签发支票，开立支票to draw a cheque||to issue a cheque d`D<PT(\  
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透支支票to overdraw a cheque U^ trZ])  
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背书支票to endorse a cheque G992{B  
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请付票款||清付票款to pay a cheque||to honour a cheque :-B,Q3d  
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支票退票to dishonour a cheque 5?+ECxPt  
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拒付支票to refuse a cheque lwEJ)Bv  
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拒付支票to stop payment of a cheque h}&WBN  
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提示要求付款to present for payment (H/JB\~r  
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见票即付持票人payable to bearer QiB^U^f  
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支付指定人payable to order 8?ldD  
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已过期||无效out of date||stale m\>531&  
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请给出票人R/D||refer to drawer \IJ\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds a+!#cQl  
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文字与数字不一致words and figures differ Q2sX7 cE  
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支票 i$HA@S  
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时间已过account closed Hn"xn79nc  
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更改处应加盖印章alterations require initials 9U1cH qV  
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时间已过effects not cleared ssVO+ T  
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停止付款payment stopped 19a/E 1  
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支票毁损cheque mutilated A<ca9g3  
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汇款||寄钱to remit||to send money a f[<[2pma  
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寄票供取款||支票支付to send a cheque for payment <4,hr
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寄款人a remitter vt0XCUnK  
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收款人a remittee rUjK1A{V  
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国外汇票foreign Bill ssbvu Tr  
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国内汇票inland Bill ,!U._ic'B  
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跟单汇票documentary bill b#;%TbDF  
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空头汇票accommodation bill -*8|J;  
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原始汇票original bill 'TWZ@8h~  
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改写||换新票据renewed bill P]]re,&R  
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即期汇票sight bill||bill on demand R5M/Ho 4
 
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…days after date||…days after date…日后付款 G9'Wo.$ t  

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…months after date||…months after date…月后付款 eUP.:(E  
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见票后…日付款…days after sight||…days sight VJW%y)_[  
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见票后…月付款…months after sight||…months sight mx`QBJ  
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同组票据set of bills l":\@rm`  
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单张汇票sola of exchange||sole of exchange \F`%vZrKR  
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远期汇票usance bill||bill at usance /2 V  
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长期汇票long bill D^]g`V*N  
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短期汇票short bill Ife/:v  
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逾期汇票overdue bill 6uNWL `v  
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宽限日期days of grace X*'i1)_h  
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电汇telegraphic transfer （T.T） 3MqyHOOv  
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邮汇postal order||postal note （Am.）||post office order||money order utSW>  
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本票promissory note （P/N） Qs\m"yx  
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押汇负责书||押汇保证书letter of hypothecation K9\r2w'T'  
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副保||抵押品||付属担保物collateral security C-
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担保书trust receipt||letter of indemnity AHB_[i'>7  
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承兑||认付acceptance $^K12Wcp-  
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单张承兑general acceptance 9*Z!=Y#4,  
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有条件承兑qualified acceptance /mK."5-cm  
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附条件认付conditional acceptance { POfT m}  
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部分认付partial acceptance   V*,6_-^l