[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。   (@WA1oNG  
会计报表statement of account t20PP4FWM  
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往来帐目account current L4L2O7  
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现在往来帐||存款额current accout 4`Ic&c/  
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销货帐account sales ?uMQP NYs  
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共同计算帐项joint account ,YhdY6  
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未决帐项outstanding account qaim6a   
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贷方帐项credit account||creditor account Vb qto|X@  
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借方帐项debit account||debtor account @E.k/G!~Nb  
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应付帐||应付未付帐account payable P,=+W(s9}  
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应收帐||应收未收帐account receivable |w}xl'>q  
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新交易||新帐new account A[WV' !A,  
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未决帐||老帐old account d3^OEwe  
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现金帐cash account `MP|Ovns:H  
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流水帐running account Nx#4W1B[`H  
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暂记帐||未定帐suspense account ZtVAEIZ)  
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过期帐||延滞帐overdue account||pastdue account >s3gqSDR  
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杂项帐户sundry account UueD
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详细帐单||明细表detail account )x#5Il H  
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呆帐bad account iAMtejw  
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会计项目title of account <b+[<@wS  
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会计薄||帐薄account-book zBf-8]"^  
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营业报告书||损益计算表account of budiness||business report *p ? e.%nd  
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借贷细帐||交验帐account rendered }wSi~^*  
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明细帐account stated 9+YD!y  
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与…银行开立一户头to open an account with f7}"lG]q  
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与…银行建立交易to keep account with N$?cX(|7  
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继续记帐to keep account t0PQ~|H<KV  
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与…有交易to have an account with PX".Km p.  
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作成会计帐||有往来帐项to make out an account with P#GD?FUc  
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清算||清理债务to make up an account d+z[\i  
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清洁帐目||与…停止交易to close ones account with RagiV6c  
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结帐to close an account 4".J/I5u  
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清理未付款to ask an account||to demand an account d5xxb _oE  
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结清差额to balance the account with &>}.RX]t  
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清算to settle an account||to liquidate an account||to square an account t/:w1rw  
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审查帐目||监查帐目to audit an account uI
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检查帐目to examine an account ?M&4pO&Y  
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转入A的帐户to charge the amount to As account OAok  
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以计帐方式付款to pay on account EODB`$+  
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代理某人||为某人on ones account||on account of one g3rRhS  
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为自己计算||独立帐目on ones own account Pf8u/?/  
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由某人收益并负风险on ones account and risk||for ones account and risk aF])"9  
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由某人负担for ones account||for account of one uYTCdZQh  

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按某人指示||列入某人帐户by order and for account of one }N|\   
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列入5月份帐目for May account Qu}N:P9l?X  
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编入某中帐项下to pass to the account of||to place to the account of q2Rf@nt  
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寄出清算书to send in an account||to send in render an account ^N{X"  
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支票薄cheque book 82.HH5Z{  
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支票陈票人cheque drawer 7 V/
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持票人cheque holder +Z$a1Y@  
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不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order X_!$Pk7ma  
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到期支票antedated cheque O E]~@eU  
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未到期支票postdated cheque '1lx{UzD  
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保付支票certified cheque Qv74?B@  

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未获兑现支票，退票returned cheque I>!|3ElT  
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横线支票crossed cheque s?HsUD$b  
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普通横线general crossing 4bWfx_0W  
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特别横线special crossing ^=3 ^HQ'Zm  
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空白支票blank cheque <'V A=orD  
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失效支票，过期支票stale cheque *-+C<2"  
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普通支票open cheque PZ~`O  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JB641nv  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &%@/Dwr  
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支票换现金||兑现to cash a cheque 8Ix-i  
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清理票款to clear a cheque A&xab  
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保证兑现to certify a cheque ^U R-#WaQ  
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填写支票数额to fill up a cheque }(8D!XgWa  

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支票上划线to cross a cheque [1t\|v  
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开发支票to make out a cheque u?LW+o  
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签发支票，开立支票to draw a cheque||to issue a cheque Nv}U/$$S  
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透支支票to overdraw a cheque 9;;]q?*  
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背书支票to endorse a cheque LZ=wz.'u  
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请付票款||清付票款to pay a cheque||to honour a cheque +xoyKP!  
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支票退票to dishonour a cheque AQJ|^'%  
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拒付支票to refuse a cheque b<2
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拒付支票to stop payment of a cheque 0{^l2?mgSb  
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提示要求付款to present for payment iMOPD}`IX  
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见票即付持票人payable to bearer @M1yBN  
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支付指定人payable to order =Ov;'MC  
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已过期||无效out of date||stale 9}'l=b:Jms  
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请给出票人R/D||refer to drawer wt_?B_n
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds )M|O;~q  
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文字与数字不一致words and figures differ VfE^g\Ia  
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支票 };VGH/}&s  
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时间已过account closed |+$j(
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更改处应加盖印章alterations require initials (`uC"MLk  
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时间已过effects not cleared 644hQW&W  
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停止付款payment stopped MRl*rK  
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支票毁损cheque mutilated 1+PNy d  
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汇款||寄钱to remit||to send money GO:1 Z? ^  
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寄票供取款||支票支付to send a cheque for payment mGyIr kE  
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寄款人a remitter
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收款人a remittee J/P@m_Yx  
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国外汇票foreign Bill GzZ|T7fm  
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国内汇票inland Bill H|Fqc=qp  
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跟单汇票documentary bill z&yb_A:>  
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空头汇票accommodation bill kKk 
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原始汇票original bill >zx50e)  
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改写||换新票据renewed bill `q{'_\gVt(  
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即期汇票sight bill||bill on demand 1X_!%Z  
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…days after date||…days after date…日后付款 cM'[;u  
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…months after date||…months after date…月后付款 ,xM*hN3A  
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见票后…日付款…days after sight||…days sight g<0%-p  
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见票后…月付款…months after sight||…months sight 52R.L9Ai  
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同组票据set of bills 7}7C0mV3  
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单张汇票sola of exchange||sole of exchange IG@&l0ARL  
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远期汇票usance bill||bill at usance [?o vJ  
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长期汇票long bill =@/^1.`  
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短期汇票short bill C^v-&*v  
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逾期汇票overdue bill d'nuk#r  
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宽限日期days of grace ]*Ki7h|B  
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电汇telegraphic transfer （T.T） A{T@O5ucj  
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邮汇postal order||postal note （Am.）||post office order||money order n,LKkOG  
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本票promissory note （P/N） $F$R4?_  
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押汇负责书||押汇保证书letter of hypothecation Upen/1bA  
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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 >7Q7H#~w  
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承兑||认付acceptance 8 z7,W3b  
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单张承兑general acceptance E.9k%%X]  
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有条件承兑qualified acceptance S`.-D+.68  
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附条件认付conditional acceptance {mGWMv  
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部分认付partial acceptance   [GM<Wt0