[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。   !Fca~31R'  
会计报表statement of account {9?
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往来帐目account current Jy)KqdkX+  
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现在往来帐||存款额current accout +1uF !G&l  
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销货帐account sales YUx.BZf7  
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共同计算帐项joint account 4.Q} 1%ZN  
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未决帐项outstanding account TV<'8L  
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贷方帐项credit account||creditor account [NaN>BZ?  
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借方帐项debit account||debtor account :ctu5{"UJ  
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应付帐||应付未付帐account payable W yB3ls~  
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应收帐||应收未收帐account receivable $*AYcy7  
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新交易||新帐new account *QwY]j%^  
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未决帐||老帐old account :<hXH^n  
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现金帐cash account _JHd9)[  
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流水帐running account pimtiQqC  
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暂记帐||未定帐suspense account !ePr5On  
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过期帐||延滞帐overdue account||pastdue account JT-J#Ag  
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杂项帐户sundry account v.pBX<  
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详细帐单||明细表detail account |y0(Q V  
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呆帐bad account X~lVVBO  
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会计项目title of account n?- })  
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会计薄||帐薄account-book /H8g(  
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营业报告书||损益计算表account of budiness||business report !HnXXVW  
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借贷细帐||交验帐account rendered thifRd$4  
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明细帐account stated xa<UM5eI  
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与…银行开立一户头to open an account with orWbU UC  
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与…银行建立交易to keep account with W g02 A\  
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继续记帐to keep account TU:7Df  
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与…有交易to have an account with -o$QS,  

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作成会计帐||有往来帐项to make out an account with l'/R&`-n  
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清算||清理债务to make up an account VGpWg rmHk  
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清洁帐目||与…停止交易to close ones account with /v-6WSN  
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结帐to close an account 18+)`M-5o  
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清理未付款to ask an account||to demand an account cx&>#8s&  
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结清差额to balance the account with 1(I6.BHW  
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清算to settle an account||to liquidate an account||to square an account { `LU+  
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审查帐目||监查帐目to audit an account K/i*w<aPb7  
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检查帐目to examine an account Cd,jDPrw  
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转入A的帐户to charge the amount to As account $ 8UUzk  
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以计帐方式付款to pay on account uE%r/:!k4$  
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代理某人||为某人on ones account||on account of one q"\Z-D0B4  
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为自己计算||独立帐目on ones own account gp>3I!bo[K  
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由某人收益并负风险on ones account and risk||for ones account and risk }
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由某人负担for ones account||for account of one |bTPtrT8  
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按某人指示||列入某人帐户by order and for account of one 6:b!F  
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列入5月份帐目for May account &e E=<x  
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编入某中帐项下to pass to the account of||to place to the account of 1 eS&&J5  
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寄出清算书to send in an account||to send in render an account EK{Eo 9l  
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支票薄cheque book !%CWZZ 6u  
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支票陈票人cheque drawer ]~9tYn  
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持票人cheque holder MqW7cjg  
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不记名支票cheque to bearer||bearer cheque LInz<bc<(  
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记名支票||认人支票cheque to order IHB}`e|  
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到期支票antedated cheque qX/y5F`  
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未到期支票postdated cheque } df
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保付支票certified cheque :*I#n  
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未获兑现支票，退票returned cheque ?:vv50  
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横线支票crossed cheque x3hB5 p$q  
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普通横线general crossing {:Orn%Q  
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特别横线special crossing 1#C4;3i,  
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空白支票blank cheque zZ7;jyD  
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失效支票，过期支票stale cheque uW=k K0E  
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普通支票open cheque };mA^xO]j  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U\ ig:  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges oL!EYbFD'Z  
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支票换现金||兑现to cash a cheque FTX=W
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清理票款to clear a cheque l>2E (Y|  
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保证兑现to certify a cheque NvD7Krqwa  
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填写支票数额to fill up a cheque 4~ q5,^kgB  
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支票上划线to cross a cheque ]S&
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开发支票to make out a cheque e h&IPU S  
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签发支票，开立支票to draw a cheque||to issue a cheque .\\DKh%  
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透支支票to overdraw a cheque +cD<:"L'
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背书支票to endorse a cheque teOe#*  
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请付票款||清付票款to pay a cheque||to honour a cheque 3
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支票退票to dishonour a cheque \@-@Y  
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拒付支票to refuse a cheque 214Ml0 /%  
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拒付支票to stop payment of a cheque PvR6 z0  
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提示要求付款to present for payment 68bQ;Dv  
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见票即付持票人payable to bearer %`k 6w3qI  
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已过期||无效out of date||stale TH)"wNa  
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请给出票人R/D||refer to drawer 1pQn8[sc@  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds |yvQ[U~PQ  
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文字与数字不一致words and figures differ S(QpM.9*  
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支票 U2$d%8G  
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时间已过account closed X(!Cfb8+5  
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更改处应加盖印章alterations require initials IOTR/anu  
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时间已过effects not cleared 0fc/wfv<  
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停止付款payment stopped gHhh>FFAq  
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支票毁损cheque mutilated @95FN)TXZY  
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汇款||寄钱to remit||to send money 1D16  
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寄票供取款||支票支付to send a cheque for payment 7:Ax(El  
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寄款人a remitter m7&O9?X  
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收款人a remittee ?in|qevL  
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国外汇票foreign Bill D*Ik7Pe  
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国内汇票inland Bill nM\eDNK  
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跟单汇票documentary bill u4.ngj
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空头汇票accommodation bill [v$0[IuY,  
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原始汇票original bill e2z h&j  
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改写||换新票据renewed bill xBUya4w  
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即期汇票sight bill||bill on demand UJ0<%^f   
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…days after date||…days after date…日后付款 3 N7[.I>A  
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…months after date||…months after date…月后付款 xfy1pS.[:  
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见票后…日付款…days after sight||…days sight N>Eqj>G  
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见票后…月付款…months after sight||…months sight tniDF>Rb  
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同组票据set of bills AX?fuDLs  
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单张汇票sola of exchange||sole of exchange _<=S_<$2  
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远期汇票usance bill||bill at usance b !%hH  
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长期汇票long bill GuGOePV  
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短期汇票short bill aFe`_cnG  
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逾期汇票overdue bill  )LJnLo+  
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宽限日期days of grace ({-GOw46  
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电汇telegraphic transfer （T.T） q}/WQ]p} <  
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邮汇postal order||postal note （Am.）||post office order||money order za:a)U^n  
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本票promissory note （P/N） 2u"7T_"2D  
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押汇负责书||押汇保证书letter of hypothecation 4B4Z])$3  
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副保||抵押品||付属担保物collateral security rwniOQe  
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担保书trust receipt||letter of indemnity 277ASCWLkU  
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承兑||认付acceptance E]J:~H'E r  
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单张承兑general acceptance Z<#hS=eY  
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有条件承兑qualified acceptance ^9_UUzf\  
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附条件认付conditional acceptance )jCo%P/  
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部分认付partial acceptance   4J|t?]ij|E