[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。   {AU` }*5  
会计报表statement of account u)q2YLK8  
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往来帐目account current b >hBct}  
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现在往来帐||存款额current accout #}[Sj-Vp  
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销货帐account sales ?V&Ld$db  
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共同计算帐项joint account B|]t\(~$[  
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未决帐项outstanding account }$&T O$LX  
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贷方帐项credit account||creditor account bik] JIM  
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借方帐项debit account||debtor account 3<KZ.hr  
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应付帐||应付未付帐account payable J[& 7,}  
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应收帐||应收未收帐account receivable YWcui+4p}  
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新交易||新帐new account VuO)  
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未决帐||老帐old account NR;S3-Iq(  
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现金帐cash account TeGLAt  
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流水帐running account Y00i{/a 8  
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暂记帐||未定帐suspense account ]mD=Br*r~  
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过期帐||延滞帐overdue account||pastdue account A\PV@w%Ai  
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杂项帐户sundry account -%/,j)VKD  
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详细帐单||明细表detail account b]s1Q ]V  
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呆帐bad account bbPd&7  
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会计项目title of account lA^Kh  
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会计薄||帐薄account-book 4iPua"8  
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营业报告书||损益计算表account of budiness||business report -m x3^  
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借贷细帐||交验帐account rendered ~NW5+M(u  
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明细帐account stated %Ty {1'o  
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与…银行开立一户头to open an account with X)R]a]1A  
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与…银行建立交易to keep account with my\oC^/9  
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继续记帐to keep account +MoxvW6  
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与…有交易to have an account with [t=+$pf(-  
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作成会计帐||有往来帐项to make out an account with SF
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清算||清理债务to make up an account >`V|`Zi ?  
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清洁帐目||与…停止交易to close ones account with 3UtXxL&L`  
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结帐to close an account ZC-ev
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清理未付款to ask an account||to demand an account D~?*Xv]s~  
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结清差额to balance the account with #K*q(ei,7h  
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清算to settle an account||to liquidate an account||to square an account X10TZ  
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审查帐目||监查帐目to audit an account s+G9L)b'  
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检查帐目to examine an account #Z5Wk  
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转入A的帐户to charge the amount to As account *jSc&{s~  
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以计帐方式付款to pay on account `.Q3s?1F  
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代理某人||为某人on ones account||on account of one .5r0%  
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为自己计算||独立帐目on ones own account EB<tX`Wp  
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由某人收益并负风险on ones account and risk||for ones account and risk iJ# oI@s  
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由某人负担for ones account||for account of one X2kL
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按某人指示||列入某人帐户by order and for account of one Cagq0-:(p  
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列入5月份帐目for May account ur5 n{0#  
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编入某中帐项下to pass to the account of||to place to the account of \wd`6  
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寄出清算书to send in an account||to send in render an account ZS;kCdL  
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支票薄cheque book ^jC0S[csw2  
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支票陈票人cheque drawer ,PAKPX9v_F  
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持票人cheque holder rbWFq|(_  
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不记名支票cheque to bearer||bearer cheque /iy/2x28>  
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记名支票||认人支票cheque to order s=+
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到期支票antedated cheque <9vkiEo  
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未到期支票postdated cheque =#Jb9=zdR  
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保付支票certified cheque Bf'(JJ7&N  
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未获兑现支票，退票returned cheque >~:]+q  
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横线支票crossed cheque hCrgN ?Mz  
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普通横线general crossing G<I5%Yo6G  
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特别横线special crossing X5=7DE]  
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空白支票blank cheque ){Y2TWW&0  
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失效支票，过期支票stale cheque !~#31kL&  
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普通支票open cheque S_atEmQ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aap:~F{]X  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges k dqH36&<  
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支票换现金||兑现to cash a cheque 
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清理票款to clear a cheque A,osrv  
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保证兑现to certify a cheque Ny#%7%(  
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填写支票数额to fill up a cheque otOl7XF  
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支票上划线to cross a cheque `U1"WcN  
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开发支票to make out a cheque O;XF'r_  
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签发支票，开立支票to draw a cheque||to issue a cheque  iJ\#su  
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透支支票to overdraw a cheque @cx!m  
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背书支票to endorse a cheque HdGy$m`  
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请付票款||清付票款to pay a cheque||to honour a cheque P -Pt{
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支票退票to dishonour a cheque wC[J=:]tA5  
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拒付支票to refuse a cheque q3;HfZ  
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拒付支票to stop payment of a cheque ]@'YlPU  
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提示要求付款to present for payment 2sXWeiJy;  
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见票即付持票人payable to bearer p1Els/|  
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支付指定人payable to order $
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已过期||无效out of date||stale +VTMa9d  
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请给出票人R/D||refer to drawer TEY%OIzU+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zX)uC<  
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文字与数字不一致words and figures differ w,^!kO0)~8  
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支票 OJ&~uV>2  
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时间已过account closed 5*~G7/hT  
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更改处应加盖印章alterations require initials _%Jqyc"-  
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时间已过effects not cleared D/{hLp{  
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停止付款payment stopped '`^`NI`  
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支票毁损cheque mutilated F~4oPB K<  
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汇款||寄钱to remit||to send money g"^<LX-  
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寄票供取款||支票支付to send a cheque for payment Xb. WI\Eh  
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寄款人a remitter a;8q7nC  
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收款人a remittee
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国外汇票foreign Bill $GB/}$fd&  
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国内汇票inland Bill PS7ta?V QC  
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跟单汇票documentary bill __O@w.  
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空头汇票accommodation bill > yk2  
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原始汇票original bill EVYICR5g  
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改写||换新票据renewed bill F`))qCgg]  
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即期汇票sight bill||bill on demand :k&R]bc9  
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…days after date||…days after date…日后付款 .!
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…months after date||…months after date…月后付款 skeH~-`M@  
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见票后…日付款…days after sight||…days sight j3=%J5<  
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见票后…月付款…months after sight||…months sight P z< \q
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同组票据set of bills  4>R)2g  
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单张汇票sola of exchange||sole of exchange KATu7)e&~^  
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远期汇票usance bill||bill at usance ,azBk`$iQr  
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长期汇票long bill M4}b lh#  
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短期汇票short bill 4ux^K:z  
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逾期汇票overdue bill F<0GX!p4u  
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宽限日期days of grace 5}Z_A?gy  
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电汇telegraphic transfer （T.T） D}T+X;u)K  
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邮汇postal order||postal note （Am.）||post office order||money order Jp 7m$D%  
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本票promissory note （P/N） )(V!& w6  
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押汇负责书||押汇保证书letter of hypothecation 'U*Kb  
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副保||抵押品||付属担保物collateral security ?#gYu%7DN  
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担保书trust receipt||letter of indemnity pxV@fH+`  
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承兑||认付acceptance <sor;;T  
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单张承兑general acceptance 4fL/,j/^  
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有条件承兑qualified acceptance q3e^vMK "  
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附条件认付conditional acceptance V1 O]L 66  
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部分认付partial acceptance   j6#RV@ p`