[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。   h.A@o#x  
会计报表statement of account ||M;[-JoJ  
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往来帐目account current QD<GXPu?N  
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现在往来帐||存款额current accout utH,pGs C.  
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销货帐account sales W@X/Z8.(  
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共同计算帐项joint account fyRSg B00$  
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未决帐项outstanding account 5_|Sm=  
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贷方帐项credit account||creditor account Ne 2tfiI`  
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借方帐项debit account||debtor account #:UP'v=w  
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应付帐||应付未付帐account payable |%V-|\GJ~j  
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应收帐||应收未收帐account receivable !=-{$& {  
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新交易||新帐new account B7y^)/  
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未决帐||老帐old account li4"|T&  
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现金帐cash account h;+bHrKji  
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流水帐running account R&!{3!V  
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暂记帐||未定帐suspense account bvR0?xnq  
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过期帐||延滞帐overdue account||pastdue account 4:50d j  
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杂项帐户sundry account 9pehQFfH  
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详细帐单||明细表detail account JvI6+[  
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呆帐bad account LQr +)wI  
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会计项目title of account 1>"Yw|F-|3  
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会计薄||帐薄account-book b-Uy&+:X*d  
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营业报告书||损益计算表account of budiness||business report [ELg:f3}5  
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借贷细帐||交验帐account rendered Q"Ur*/-U  
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明细帐account stated E$?:^ausu  
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与…银行开立一户头to open an account with hp<NVST  
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与…银行建立交易to keep account with c1CUG1i  
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继续记帐to keep account x_eR/B>  
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与…有交易to have an account with Pd^v-}[  
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作成会计帐||有往来帐项to make out an account with >i:hdcxe  
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清算||清理债务to make up an account ~UhTy~jya  
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清洁帐目||与…停止交易to close ones account with CKau\N7T  
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结帐to close an account 5[\LQtM  
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清理未付款to ask an account||to demand an account <dAD-2O+  
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结清差额to balance the account with 'A}@XGE:p  
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清算to settle an account||to liquidate an account||to square an account q4wS<,3  
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审查帐目||监查帐目to audit an account +LEU|#  
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检查帐目to examine an account 
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转入A的帐户to charge the amount to As account "-U`E)]w*[  
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以计帐方式付款to pay on account w$2
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代理某人||为某人on ones account||on account of one &LD=Zp%  
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为自己计算||独立帐目on ones own account zx7g5
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由某人收益并负风险on ones account and risk||for ones account and risk lNQ8$b  
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由某人负担for ones account||for account of one :
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按某人指示||列入某人帐户by order and for account of one 7 z#Xf  
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列入5月份帐目for May account ~}g"Fe  
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编入某中帐项下to pass to the account of||to place to the account of Y9K$6lz  
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寄出清算书to send in an account||to send in render an account }z$_= v  
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支票薄cheque book -ST[!W V  
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支票陈票人cheque drawer Rpi@^~aP E  
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持票人cheque holder \"X<\3z2  
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不记名支票cheque to bearer||bearer cheque Buue][[  
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记名支票||认人支票cheque to order vw lPFrLl  

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到期支票antedated cheque .BWCGb2bH  
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未到期支票postdated cheque RbY=OOQ  
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保付支票certified cheque +;H-0Q5  
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未获兑现支票，退票returned cheque s Y^#I  
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横线支票crossed cheque M _5$y)M  
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普通横线general crossing UX?EOrfJ  
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特别横线special crossing V*uoGWL]+  
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空白支票blank cheque 6@"lIKeP  
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失效支票，过期支票stale cheque ^1#"FU2cP  
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普通支票open cheque qmWK8}F.cE  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount KA=cIm  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w^_[(9 `  
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支票换现金||兑现to cash a cheque tX<. Ud  
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清理票款to clear a cheque Dd3GdG@*~  
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保证兑现to certify a cheque ([mC!d@a  
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填写支票数额to fill up a cheque o7qZy |\4S  
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支票上划线to cross a cheque 3M?vK(zG>P  
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开发支票to make out a cheque QR.]?t;1  
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签发支票，开立支票to draw a cheque||to issue a cheque ?3I93Bt7  
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透支支票to overdraw a cheque e>OYJd0s  
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背书支票to endorse a cheque ;;*'<\lP.j  
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请付票款||清付票款to pay a cheque||to honour a cheque ",qcqG(  
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支票退票to dishonour a cheque U 1.w%b,  
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拒付支票to refuse a cheque "1-|ahW  
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拒付支票to stop payment of a cheque m9&MTRD\  
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提示要求付款to present for payment B!z-O*fLE1  
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见票即付持票人payable to bearer AzfYw'^&9  
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支付指定人payable to order u`Sg'ro  
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已过期||无效out of date||stale 'u%;5;%2  
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请给出票人R/D||refer to drawer {|jrYU.k~  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M<sY_< z  
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文字与数字不一致words and figures differ 6z(eW]p  
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支票 #4iiY6  
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时间已过account closed 5T,In+~Kd  
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更改处应加盖印章alterations require initials :*{>=BD  
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时间已过effects not cleared zeXMi
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停止付款payment stopped CD]2a@j{  
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支票毁损cheque mutilated `mI%Se  
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汇款||寄钱to remit||to send money h-XMr_F  
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寄票供取款||支票支付to send a cheque for payment NZ\aK}?~ !  
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寄款人a remitter I6]|dA3G  
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收款人a remittee `.# l_-U{  
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国外汇票foreign Bill eQk ~YA]K  
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国内汇票inland Bill 4>4*4!KR}  
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跟单汇票documentary bill (89NK ]2x  
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空头汇票accommodation bill -jB1tba  
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原始汇票original bill '0|AtO77  
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改写||换新票据renewed bill \?[#>L4  
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即期汇票sight bill||bill on demand ?) #dP8n  
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…days after date||…days after date…日后付款 Q5e ,[1  
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…months after date||…months after date…月后付款 :X[(ymWNE  
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见票后…日付款…days after sight||…days sight ^RG6h  
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见票后…月付款…months after sight||…months sight 2Z6#3~  
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同组票据set of bills 1T fK"\  
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单张汇票sola of exchange||sole of exchange U9IP`)z_5t  
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远期汇票usance bill||bill at usance o)'T#uK  
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长期汇票long bill OA2<jrGB!  
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短期汇票short bill s S8Z5k;  
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逾期汇票overdue bill =?T\zLN=  
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宽限日期days of grace [o <R#f`  
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电汇telegraphic transfer （T.T） $6h:j#{JE  
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邮汇postal order||postal note （Am.）||post office order||money order [wP;g'F  
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本票promissory note （P/N） db^S@}  
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押汇负责书||押汇保证书letter of hypothecation jZS6f*$  
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副保||抵押品||付属担保物collateral security Bvzl* &?  
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担保书trust receipt||letter of indemnity {MU>5\  
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承兑||认付acceptance -X5rGp++  
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单张承兑general acceptance S9}P5;u  
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有条件承兑qualified acceptance bEP-I5j1t  
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附条件认付conditional acceptance Kf2*|ZHj  
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部分认付partial acceptance   1u75