[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。   t$rla_rbY  
会计报表statement of account I8uFMP  
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往来帐目account current "egpc*|]  
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现在往来帐||存款额current accout #\\|:`YV  
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销货帐account sales B:Hr{%O  
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共同计算帐项joint account %< `D'V@  
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未决帐项outstanding account $=) Pky-~  
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贷方帐项credit account||creditor account mi[8O$^iJ  

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借方帐项debit account||debtor account ILqBa:J  
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应付帐||应付未付帐account payable @_1cY#!  
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应收帐||应收未收帐account receivable u 1=K#5^  
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新交易||新帐new account X-#&]^d  
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未决帐||老帐old account Dp!91NgB p  
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现金帐cash account e[s}tjx  
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流水帐running account _^NyLI%  
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暂记帐||未定帐suspense account imeE&  
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过期帐||延滞帐overdue account||pastdue account Q$v00z]f*  
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杂项帐户sundry account %qiVbm0  
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详细帐单||明细表detail account _DH^ K9,9  
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呆帐bad account (:HT|gKoE  
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会计项目title of account f:ObI  
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会计薄||帐薄account-book S#?2E8  
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营业报告书||损益计算表account of budiness||business report ^9:`D@Z+  
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借贷细帐||交验帐account rendered !Yv_V]u=  
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明细帐account stated .JXEw%I@  
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与…银行开立一户头to open an account with 8c+V$rH_  
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与…银行建立交易to keep account with 6]Hwr_/tk  
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继续记帐to keep account ={sjoMW  
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与…有交易to have an account with gV
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作成会计帐||有往来帐项to make out an account with f7~dn#<@  
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清算||清理债务to make up an account PJC(:R(j  
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清洁帐目||与…停止交易to close ones account with kk-<+R2  
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结帐to close an account QIGUi,R  
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清理未付款to ask an account||to demand an account v"o" W[  
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结清差额to balance the account with wS*r<zj  
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清算to settle an account||to liquidate an account||to square an account xR0T '@q  
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审查帐目||监查帐目to audit an account RVatGa0  
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检查帐目to examine an account e Wux  
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转入A的帐户to charge the amount to As account 5[ zN M  
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以计帐方式付款to pay on account a_>|N
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代理某人||为某人on ones account||on account of one ':vZ&  
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为自己计算||独立帐目on ones own account al9wNtMT  
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由某人收益并负风险on ones account and risk||for ones account and risk 8 q[; 0  
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由某人负担for ones account||for account of one vgwpuRL5b  
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按某人指示||列入某人帐户by order and for account of one X;I9\Cp]!  
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列入5月份帐目for May account <Y]LY _(  
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编入某中帐项下to pass to the account of||to place to the account of c#n 2
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寄出清算书to send in an account||to send in render an account rW{!8FhI  
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支票薄cheque book U2 *ORd  
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支票陈票人cheque drawer c[h~=0UtJ  
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持票人cheque holder (>al-vZ6A  
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不记名支票cheque to bearer||bearer cheque Un6R)MVT  
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记名支票||认人支票cheque to order UL+Txc  
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到期支票antedated cheque V1aP_G
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未到期支票postdated cheque DR#" 3  
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保付支票certified cheque g)X3:=['  
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未获兑现支票，退票returned cheque fLDrit4_Q  
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横线支票crossed cheque qmrT dG  
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普通横线general crossing n$iX6Cd  
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特别横线special crossing pKSCC"i&j  
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空白支票blank cheque {U5
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失效支票，过期支票stale cheque &[E\2 E  
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普通支票open cheque X4;U4pU#  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SB6
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges J/1kJ@5  
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支票换现金||兑现to cash a cheque bt}8ymcG  
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清理票款to clear a cheque ?t/qaUXN  
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保证兑现to certify a cheque &;PxDlY5  
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填写支票数额to fill up a cheque LuS@Kf8N+  
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支票上划线to cross a cheque h:Pfiw]  
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开发支票to make out a cheque 9q;O`&  
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签发支票，开立支票to draw a cheque||to issue a cheque TmgC {_  
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透支支票to overdraw a cheque {&1L &f<  
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背书支票to endorse a cheque W;u.@I&  
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请付票款||清付票款to pay a cheque||to honour a cheque u
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支票退票to dishonour a cheque #Xg;E3BM  
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拒付支票to refuse a cheque =,XCjiBeC  
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拒付支票to stop payment of a cheque 4Kj.o  
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提示要求付款to present for payment zTng]Mvx  
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见票即付持票人payable to bearer LOUP  
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支付指定人payable to order IO)Y0J>x  
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已过期||无效out of date||stale YZ~MByu  
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请给出票人R/D||refer to drawer gWj-@o\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 1EU4
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文字与数字不一致words and figures differ joY7Vk!<o  
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支票 '5h`="  
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时间已过account closed tpWGmjfo>  
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更改处应加盖印章alterations require initials bZ*=fdh  
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时间已过effects not cleared UhH#>2r_  
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停止付款payment stopped %bnXZA2Sx  
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支票毁损cheque mutilated =x<N+vjXY  
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汇款||寄钱to remit||to send money t/;2rIx>  
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寄票供取款||支票支付to send a cheque for payment b,'O|s]"Sc  
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寄款人a remitter k8D_  
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收款人a remittee GK$[!{w;  
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国外汇票foreign Bill 7ws<' d7/  
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国内汇票inland Bill i<Z%  
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跟单汇票documentary bill xO|r<R7d7  
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空头汇票accommodation bill R/=rNUe  
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原始汇票original bill ]y@A =nR  
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改写||换新票据renewed bill 3L&:  
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即期汇票sight bill||bill on demand ||:>&  
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…days after date||…days after date…日后付款 Sp\TaUzg  
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…months after date||…months after date…月后付款 ^*AI19w!Ys  
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见票后…日付款…days after sight||…days sight YdhV a!Y  
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见票后…月付款…months after sight||…months sight `0Udg,KOs  
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同组票据set of bills ek&~A0k_o  
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单张汇票sola of exchange||sole of exchange 'APx  
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远期汇票usance bill||bill at usance LGhK)]:  
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长期汇票long bill K+~?yOQj  
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短期汇票short bill t~L4wr{B  
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逾期汇票overdue bill <{W{ Y\_A>  
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宽限日期days of grace i"V.$|,  
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电汇telegraphic transfer （T.T） 2q[pOT'k  
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邮汇postal order||postal note （Am.）||post office order||money order k'8q/]  
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本票promissory note （P/N） &-*l{"7p+%  
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押汇负责书||押汇保证书letter of hypothecation N7s0Ua'-v  
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副保||抵押品||付属担保物collateral security W_@ b. 1  
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担保书trust receipt||letter of indemnity :? )!yI  
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承兑||认付acceptance [CEV&B  
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单张承兑general acceptance z9 0JZA  
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有条件承兑qualified acceptance s=)W  
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附条件认付conditional acceptance "iEnsP@'Wg  
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部分认付partial acceptance   4Yvz-aSyO