[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。   aEa+?6;D  
会计报表statement of account Y+g(aak+.  
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往来帐目account current ;;CNr_  
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现在往来帐||存款额current accout Xj30bt  
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销货帐account sales 7042?\\=  
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共同计算帐项joint account e$Yvy>I'tS  
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未决帐项outstanding account 8gt*`]I  
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贷方帐项credit account||creditor account }[@Q**j(  
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借方帐项debit account||debtor account f
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应付帐||应付未付帐account payable 1L7^g*  
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应收帐||应收未收帐account receivable bd27])n(  
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新交易||新帐new account 2cGiE{  
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未决帐||老帐old account $[7/~I>m  
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现金帐cash account Ix@B*Xz:`  
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流水帐running account 6zNWDUf  
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暂记帐||未定帐suspense account utC^wA5U~  
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过期帐||延滞帐overdue account||pastdue account ^mC,Z+!  
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杂项帐户sundry account Zv-1*hhHf  
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详细帐单||明细表detail account |68/FJZ,5  
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呆帐bad account Iu >4+6  
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会计项目title of account ZZCm438  
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会计薄||帐薄account-book p Tz]8[ ^  
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营业报告书||损益计算表account of budiness||business report 5a )$:oO!  
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借贷细帐||交验帐account rendered UA]fKi  
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明细帐account stated T34Z#PFwe  
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与…银行开立一户头to open an account with h.l.da1#  
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与…银行建立交易to keep account with ]IeLKcn  
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继续记帐to keep account "Ehh9 m1&
 
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与…有交易to have an account with gG}H5uN  
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作成会计帐||有往来帐项to make out an account with _9p79S<+  
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清算||清理债务to make up an account 1\Pjz Lj  
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清洁帐目||与…停止交易to close ones account with EBz4k)@m  
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结帐to close an account p4UEhT  
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清理未付款to ask an account||to demand an account n00J21  

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结清差额to balance the account with 3/yt   
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清算to settle an account||to liquidate an account||to square an account y@1QVt04  
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审查帐目||监查帐目to audit an account HpfZgkC+  
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检查帐目to examine an account V@b7$z  
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转入A的帐户to charge the amount to As account =s]2?m  
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以计帐方式付款to pay on account Dc$q0|N=z  
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代理某人||为某人on ones account||on account of one ^"54Q^SH  
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为自己计算||独立帐目on ones own account ~OPBZ#  
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由某人收益并负风险on ones account and risk||for ones account and risk :(m, 06K  
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由某人负担for ones account||for account of one V:J|shRo  
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按某人指示||列入某人帐户by order and for account of one ]w _&%mB  
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列入5月份帐目for May account %7aJSuQN%  
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编入某中帐项下to pass to the account of||to place to the account of )e`9U.C  
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寄出清算书to send in an account||to send in render an account ,&=7ir14>R  
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支票薄cheque book h'=)dFw7  
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支票陈票人cheque drawer @S}j =k  
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持票人cheque holder iBbaHU*V  
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不记名支票cheque to bearer||bearer cheque "i/GzD7`n  
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记名支票||认人支票cheque to order /]Y#*r8jRi  
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到期支票antedated cheque ^[m-PS(
 
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未到期支票postdated cheque _zM?"16I}  
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保付支票certified cheque SUMfebW5  
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未获兑现支票，退票returned cheque %u&Vt"6m=  
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横线支票crossed cheque eF{uWus  
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普通横线general crossing L,#YP#O,j  
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特别横线special crossing 4+d(d  
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空白支票blank cheque s,[I_IiPf  
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失效支票，过期支票stale cheque bIBF2m4  
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普通支票open cheque 5TuwXz1v  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^C^I  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Rh"O$K~  
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支票换现金||兑现to cash a cheque yxpv;v:)=  
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清理票款to clear a cheque x{w|Hy  
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保证兑现to certify a cheque 5D7 L)>  
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填写支票数额to fill up a cheque [vb#W!M&|  
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支票上划线to cross a cheque \oxf_4X  
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开发支票to make out a cheque *< fJgc"3  
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签发支票，开立支票to draw a cheque||to issue a cheque 8kU(>' ^_:  
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透支支票to overdraw a cheque ti1R6oSn  
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背书支票to endorse a cheque Txe*$T,(  
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请付票款||清付票款to pay a cheque||to honour a cheque ,s}&|+ '"  
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支票退票to dishonour a cheque QRl+7V  
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拒付支票to refuse a cheque >^#Liwm  
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拒付支票to stop payment of a cheque G^L9[c= ,  
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提示要求付款to present for payment A -8]4p::  
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见票即付持票人payable to bearer OO
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支付指定人payable to order ~pI`_3  
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已过期||无效out of date||stale eo!+UFZbY  
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请给出票人R/D||refer to drawer p!T
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #t# S(A9)  
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文字与数字不一致words and figures differ m^/>C-&C  
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支票 3XbFg%8YG  
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时间已过account closed %A&g-4(  
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更改处应加盖印章alterations require initials 9Y2(.~w6X  
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时间已过effects not cleared >Ij#+=  
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停止付款payment stopped D2:ShyYAS  
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支票毁损cheque mutilated Jx4~o{Z}c  
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汇款||寄钱to remit||to send money 9<Th: t|w  
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寄票供取款||支票支付to send a cheque for payment $@dPIq4o;}  
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寄款人a remitter kw1Lm1C  
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收款人a remittee \5) ZI'q  
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国外汇票foreign Bill u,@x7a,z  
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国内汇票inland Bill fhQ N;7  
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跟单汇票documentary bill xSjs+Y;Mu  
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空头汇票accommodation bill Jz_`dLL^w  
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原始汇票original bill
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改写||换新票据renewed bill d[KG0E5`  
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即期汇票sight bill||bill on demand cU=EXyP%  
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…days after date||…days after date…日后付款 S 5nri(m  
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…months after date||…months after date…月后付款 q%}54E80  
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见票后…日付款…days after sight||…days sight v!?>90a  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills rM(2RI4O`0  
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单张汇票sola of exchange||sole of exchange VSa#X |z  
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远期汇票usance bill||bill at usance c4n]#((%a  
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长期汇票long bill (Puag*  
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短期汇票short bill |cCrLa2*-  
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逾期汇票overdue bill 3]1uDgfr  
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宽限日期days of grace !r*Ogv[  
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电汇telegraphic transfer （T.T） z<c@<M=Q*  
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邮汇postal order||postal note （Am.）||post office order||money order L<**J\=7M  
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本票promissory note （P/N） 0R%R2p'wG  
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押汇负责书||押汇保证书letter of hypothecation >F~]r$G  
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副保||抵押品||付属担保物collateral security :Ojsj_Z;;  
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担保书trust receipt||letter of indemnity OTNcNY  
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承兑||认付acceptance *0GR }k  
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单张承兑general acceptance :eIu<_,}  
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有条件承兑qualified acceptance mB
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附条件认付conditional acceptance fP>*EDn@xg  
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部分认付partial acceptance   zCZ ]`