[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。   I Id4w~|  
会计报表statement of account r>fGj\#R =  
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往来帐目account current B`mJT*B[  
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现在往来帐||存款额current accout KzVi:Hm  
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销货帐account sales !vnC-&G  
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共同计算帐项joint account OL 0YjU
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未决帐项outstanding account `xzKRId0  
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贷方帐项credit account||creditor account 0 SSdp<  
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借方帐项debit account||debtor account D<J'\
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应付帐||应付未付帐account payable ipn-HUrE@  
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应收帐||应收未收帐account receivable kD#n/RBgf  
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新交易||新帐new account q8$t4_pF  
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未决帐||老帐old account ?1ey$SSU]  
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现金帐cash account J,Ki2'=  
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流水帐running account - jZA
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暂记帐||未定帐suspense account {Z/iYHv~#c  
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过期帐||延滞帐overdue account||pastdue account bDDP:INm.  
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杂项帐户sundry account t?&;   
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详细帐单||明细表detail account cWnEp';.  
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呆帐bad account AM?ZhM  
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会计项目title of account @B0fRG y  
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会计薄||帐薄account-book B0RVtbK  
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营业报告书||损益计算表account of budiness||business report >Ch2 Ep  
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借贷细帐||交验帐account rendered M%jR`qVFg.  
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明细帐account stated -AL^  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with Z!q$d/1  
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继续记帐to keep account ~"bBwPI  
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与…有交易to have an account with q(46v`u  
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作成会计帐||有往来帐项to make out an account with s{c|J#s  
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清算||清理债务to make up an account `"V}Wq ?I  
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清洁帐目||与…停止交易to close ones account with Ii3F|Vb G  

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结帐to close an account 1TzwXX7  
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清理未付款to ask an account||to demand an account <RbsQ^U  
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结清差额to balance the account with Yp3y%n  
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清算to settle an account||to liquidate an account||to square an account WK0IagYw  
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审查帐目||监查帐目to audit an account }0/l48G  
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检查帐目to examine an account 1=X1<@*  
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转入A的帐户to charge the amount to As account g^#,!e  
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以计帐方式付款to pay on account 3:c6x kaw  
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代理某人||为某人on ones account||on account of one _Wp.s]D [  
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为自己计算||独立帐目on ones own account k O.iJcZg  
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由某人收益并负风险on ones account and risk||for ones account and risk ra@CouR^c{  
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由某人负担for ones account||for account of one yKz%-6cpSl  
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按某人指示||列入某人帐户by order and for account of one ~g@}A  

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列入5月份帐目for May account N&$ ,uhmO  
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编入某中帐项下to pass to the account of||to place to the account of 5x,/p  
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book #veV {,g  
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支票陈票人cheque drawer ov i^bNQ  
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持票人cheque holder n@q-f-2  
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不记名支票cheque to bearer||bearer cheque (S?DK PnR  
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记名支票||认人支票cheque to order B$hog_= s  
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到期支票antedated cheque 64>CfU(  
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未到期支票postdated cheque ~CdW:t  
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保付支票certified cheque KCH`=lX  
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未获兑现支票，退票returned cheque >[~7fxjK-  

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横线支票crossed cheque %&q}5Y4!  
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普通横线general crossing ,H^!G\  
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特别横线special crossing 5K)_w:U X  
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空白支票blank cheque ik;F@kdm`  
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失效支票，过期支票stale cheque l=((>^i  
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普通支票open cheque 3JkdPh  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount \<09.q<8  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Jmi,;Af'/  
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支票换现金||兑现to cash a cheque v\@ RwtP  
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清理票款to clear a cheque 85;bJfY  
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保证兑现to certify a cheque (V]3w  
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填写支票数额to fill up a cheque hp
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支票上划线to cross a cheque ^2+ Vt=*  
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开发支票to make out a cheque Q{L:pce
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签发支票，开立支票to draw a cheque||to issue a cheque $D#h, `  
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透支支票to overdraw a cheque "QxULiw  
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背书支票to endorse a cheque }X^MB  
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请付票款||清付票款to pay a cheque||to honour a cheque 80[# 6`  
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支票退票to dishonour a cheque 7Y(Dg`8G  
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拒付支票to refuse a cheque i\ X3t5  
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拒付支票to stop payment of a cheque }RI_k&;  
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提示要求付款to present for payment rSJ!vQo Cb  
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见票即付持票人payable to bearer hQm=9gS  
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支付指定人payable to order m[v0mXE  
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已过期||无效out of date||stale G&{yM2:E  
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请给出票人R/D||refer to drawer B]G2P`sN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds V=8db% ^  
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文字与数字不一致words and figures differ )H W   
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支票 :a;F3N
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时间已过account closed oLKliA=q  
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更改处应加盖印章alterations require initials 5WHz_'c  
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时间已过effects not cleared g@>l lve{  
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停止付款payment stopped yHw @Z  
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支票毁损cheque mutilated MQwxQ{  
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汇款||寄钱to remit||to send money HC$%"peN1b  
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寄票供取款||支票支付to send a cheque for payment h^=;
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寄款人a remitter BN79\rt  
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收款人a remittee O ^~IY/[  
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国外汇票foreign Bill >b2!&dm  
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国内汇票inland Bill Vhv' Z\  
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跟单汇票documentary bill c_vGr55  
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空头汇票accommodation bill a U(.LC  
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原始汇票original bill phH@{mI  
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改写||换新票据renewed bill QtnNc! ,n  
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即期汇票sight bill||bill on demand RWR{jM]V  
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…days after date||…days after date…日后付款 B$rhsK
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…months after date||…months after date…月后付款 %@C8EFl%3  
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见票后…日付款…days after sight||…days sight nPvys~D  
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见票后…月付款…months after sight||…months sight 3=n6NTL  
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同组票据set of bills AwG0E`SU  
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单张汇票sola of exchange||sole of exchange h.K"v5I*  
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远期汇票usance bill||bill at usance h.R46:  
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长期汇票long bill X[.%[G|oj}  
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短期汇票short bill Kkq-x'gt^  
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逾期汇票overdue bill l/(~Kf9eQG  
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宽限日期days of grace jo&j<3i  
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电汇telegraphic transfer （T.T） >QYx9`x&  
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邮汇postal order||postal note （Am.）||post office order||money order E8av/O VUd  
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本票promissory note （P/N） `#iL'ND[  
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押汇负责书||押汇保证书letter of hypothecation G HQ~{  
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副保||抵押品||付属担保物collateral security \
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担保书trust receipt||letter of indemnity V?yQm4  
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承兑||认付acceptance 
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单张承兑general acceptance !otseI!!/  
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有条件承兑qualified acceptance #*9 |\  
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附条件认付conditional acceptance #\N8E-d  
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部分认付partial acceptance   !oi {8X@