[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。   l=Jw6F+5  
会计报表statement of account #j+cl'  
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往来帐目account current S1~K.<B  
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现在往来帐||存款额current accout e0ni  

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销货帐account sales X&rsWk  
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共同计算帐项joint account Ly2!(,FB.  
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未决帐项outstanding account hgDFhbHtd6  
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贷方帐项credit account||creditor account W >}T$a}\  
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借方帐项debit account||debtor account aM#xy6:XG  
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应付帐||应付未付帐account payable 1;{nU.If  
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应收帐||应收未收帐account receivable MU `!sb*  
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新交易||新帐new account 'Ce?!UO  
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未决帐||老帐old account -!M>;M@  
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现金帐cash account =eDC{/K  
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流水帐running account i*&b@.7N  
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暂记帐||未定帐suspense account 4W E)2vkS  
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过期帐||延滞帐overdue account||pastdue account @ IDY7x27  
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杂项帐户sundry account E 0!0 uSg&  
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详细帐单||明细表detail account Z3u6m0!  
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呆帐bad account ! z5c+JqN  
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会计项目title of account AxO.adQE%  
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会计薄||帐薄account-book heb{i5el  
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营业报告书||损益计算表account of budiness||business report Ia{t/IX\[  
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借贷细帐||交验帐account rendered ]'>jw#|h  
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明细帐account stated N!\ 1O,  
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与…银行开立一户头to open an account with HuN_$aP  
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与…银行建立交易to keep account with ChNT;G<6$  
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继续记帐to keep account DoICf1  
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与…有交易to have an account with rTST_$"_6  
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作成会计帐||有往来帐项to make out an account with %qVD-Jln  
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清算||清理债务to make up an account c;#gvE  
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清洁帐目||与…停止交易to close ones account with C_h$$G{S(  
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结帐to close an account 4#B 56f8  
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清理未付款to ask an account||to demand an account cCG!X%9  
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结清差额to balance the account with L/N%ft]!T  
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清算to settle an account||to liquidate an account||to square an account b |ijkys  
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审查帐目||监查帐目to audit an account Dh68=F0  
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检查帐目to examine an account Fc^!="
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转入A的帐户to charge the amount to As account (De>k8  
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以计帐方式付款to pay on account \[AJWyP  
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account ~sNBklK  
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由某人收益并负风险on ones account and risk||for ones account and risk _9<Mo;C  
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由某人负担for ones account||for account of one |z0% q2(  
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按某人指示||列入某人帐户by order and for account of one mH)8A+us  
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列入5月份帐目for May account  +&<k}Mz  
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编入某中帐项下to pass to the account of||to place to the account of v]T?xo~@'  
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寄出清算书to send in an account||to send in render an account p!\GJ a",  
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支票薄cheque book
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支票陈票人cheque drawer }
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持票人cheque holder Q(4~r+  
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不记名支票cheque to bearer||bearer cheque $lAdh  
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记名支票||认人支票cheque to order [&(~1C|C  
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到期支票antedated cheque CZ =]0zB  
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未到期支票postdated cheque +Eel|)Z*Q  
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保付支票certified cheque {Z178sik  
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未获兑现支票，退票returned cheque Xe(]4Ux  
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横线支票crossed cheque SL +\{V2  
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普通横线general crossing G&4D0f  
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特别横线special crossing qOa*JA`  
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空白支票blank cheque %/ :&L+ q  
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失效支票，过期支票stale cheque yN06` =  
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普通支票open cheque k0TQFx.A  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MYR\W*B'b  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges m}2hIhD9  
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支票换现金||兑现to cash a cheque $"#M:V@  
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清理票款to clear a cheque )]Sf|@K]  
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保证兑现to certify a cheque F>E_d<m  
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填写支票数额to fill up a cheque f<R 3ND)  
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支票上划线to cross a cheque h645;sb0  
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开发支票to make out a cheque 5cl^: Ua  
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签发支票，开立支票to draw a cheque||to issue a cheque [T,Df&   
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透支支票to overdraw a cheque H/*i-%]v+(  
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背书支票to endorse a cheque 4&6cDig7*2  
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请付票款||清付票款to pay a cheque||to honour a cheque 9(bbV5}  
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支票退票to dishonour a cheque Q"qJ0f)  
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拒付支票to refuse a cheque /&!o]fU1C  
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拒付支票to stop payment of a cheque TI8EW  
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提示要求付款to present for payment sr:hRQ27  
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见票即付持票人payable to bearer Wx8;+!2Q/  
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支付指定人payable to order X,K`]hb*0_  
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已过期||无效out of date||stale X)8Edw[?N3  
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请给出票人R/D||refer to drawer R LDu5  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y!\q', F  
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文字与数字不一致words and figures differ iM]&ryGB#  
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支票 QO|jdlg  
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时间已过account closed "+BuFhSLf  
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更改处应加盖印章alterations require initials [wUJ~~2#  
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时间已过effects not cleared OEHw%  
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停止付款payment stopped 
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支票毁损cheque mutilated X""}]@B9z  
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汇款||寄钱to remit||to send money 'S;l"  
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寄票供取款||支票支付to send a cheque for payment Z`@< O%  
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寄款人a remitter Hp3T2|uL  
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收款人a remittee Z`'&yG;U  
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国外汇票foreign Bill u-~
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国内汇票inland Bill irzWk3@:  
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跟单汇票documentary bill 7j\jOklV  
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空头汇票accommodation bill 4[m4u6z=  
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原始汇票original bill -$_h]x* W  
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改写||换新票据renewed bill Y,C3E>}Dq  
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即期汇票sight bill||bill on demand iMr/i?`i  
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…days after date||…days after date…日后付款 &5F@u IA  
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…months after date||…months after date…月后付款 RzLbPSTQ  
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见票后…日付款…days after sight||…days sight jB!Q8#&Q  
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见票后…月付款…months after sight||…months sight `FL!L59nz  
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同组票据set of bills -Am~CM  
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单张汇票sola of exchange||sole of exchange b:uMON,H  
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远期汇票usance bill||bill at usance %l7|+%M.{  
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长期汇票long bill jI(}CT`g  
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短期汇票short bill r-$SF5uv  
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逾期汇票overdue bill C4 &1M  
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宽限日期days of grace W/m,qilQI  
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电汇telegraphic transfer （T.T） "&ElKy 7j  
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邮汇postal order||postal note （Am.）||post office order||money order  d
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本票promissory note （P/N） I-Ya#s#m  
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押汇负责书||押汇保证书letter of hypothecation ZS@Cd9*  
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副保||抵押品||付属担保物collateral security R Or..-
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担保书trust receipt||letter of indemnity > !thxG/_  
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承兑||认付acceptance #TLqo(/  
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单张承兑general acceptance y5L%_ {n  
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有条件承兑qualified acceptance OchIEF"N  
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附条件认付conditional acceptance ]g jhrD  
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部分认付partial acceptance   m"P"iK/Av(