[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。   
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会计报表statement of account ?e m8nZ'  
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往来帐目account current ]ag{sU@#  
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现在往来帐||存款额current accout ^.R!sQ  
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销货帐account sales O\ _ro.  
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共同计算帐项joint account UOFb.FRP>  
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未决帐项outstanding account HHZw-/s,%  
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贷方帐项credit account||creditor account jC_'6sc`  
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借方帐项debit account||debtor account aXQS0>G%(  
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应付帐||应付未付帐account payable y%ij)vQY  
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应收帐||应收未收帐account receivable +Eh.PWEe  
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新交易||新帐new account sWo}Xq#  
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未决帐||老帐old account u{_,S3Aa  
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现金帐cash account Bkd$'
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流水帐running account WI4<2u;  
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暂记帐||未定帐suspense account CdF;0A9.3  
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过期帐||延滞帐overdue account||pastdue account udqrHR5  

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杂项帐户sundry account <4LJ#Fx  
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详细帐单||明细表detail account P !i_
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呆帐bad account A:< %>  
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会计项目title of account |-x-CSN  
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会计薄||帐薄account-book 6?F88;L  
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营业报告书||损益计算表account of budiness||business report ;[::&qf  
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借贷细帐||交验帐account rendered Ncz
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明细帐account stated ]gq)%T]  
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与…银行开立一户头to open an account with $Aw@xC^!  
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与…银行建立交易to keep account with wtek5C^  
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继续记帐to keep account 49MEGl;K0\  
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与…有交易to have an account with 7.h{"xOx{  
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作成会计帐||有往来帐项to make out an account with 4f\NtQ)  
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清算||清理债务to make up an account gyvrQ, u  
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清洁帐目||与…停止交易to close ones account with Ks%0!X?3q  
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结帐to close an account DC8#b`j  
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清理未付款to ask an account||to demand an account y&$n[ j  
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结清差额to balance the account with 9[.HWe,  
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清算to settle an account||to liquidate an account||to square an account aS [[ AL  
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审查帐目||监查帐目to audit an account >G5a Fk  
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检查帐目to examine an account m# {'9 |  
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转入A的帐户to charge the amount to As account X"{%,]sb G  
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以计帐方式付款to pay on account CQWXLQED>  
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代理某人||为某人on ones account||on account of one xvTtA61Vp  
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为自己计算||独立帐目on ones own account `yfZ{<  
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由某人收益并负风险on ones account and risk||for ones account and risk 8T3,56>  
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由某人负担for ones account||for account of one &ivU4rEG  
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按某人指示||列入某人帐户by order and for account of one [7@blU  
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列入5月份帐目for May account /!Rva"  
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编入某中帐项下to pass to the account of||to place to the account of Oa/^A-'Q  
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寄出清算书to send in an account||to send in render an account Km5_P##  
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支票薄cheque book p\[!=ZXFr\  
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支票陈票人cheque drawer &E`Nu (e  
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持票人cheque holder mP^B2"|q  
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不记名支票cheque to bearer||bearer cheque 6/;YS[jX  
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记名支票||认人支票cheque to order ["nWIs[h  
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到期支票antedated cheque EP38Ho=[  
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未到期支票postdated cheque 5j`sJvq  
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保付支票certified cheque s$(%]~P  
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未获兑现支票，退票returned cheque =)bOteWM  
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横线支票crossed cheque jO"/5x26  
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普通横线general crossing ` ,T.  
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特别横线special crossing I6WHC*  
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空白支票blank cheque t_^cqEr  
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失效支票，过期支票stale cheque G,A?yM'Vw  
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普通支票open cheque ->|eMV'd  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount djf8FNnn  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }Bh\N5G%  
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支票换现金||兑现to cash a cheque }f> 81[^  
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清理票款to clear a cheque !h&h;m/c  
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保证兑现to certify a cheque El`G<esX  
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填写支票数额to fill up a cheque x=JZ" |TE  
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支票上划线to cross a cheque YbVZK4  
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开发支票to make out a cheque \XY2s&"  
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签发支票，开立支票to draw a cheque||to issue a cheque 1\f8-:C  
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透支支票to overdraw a cheque d#,   
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背书支票to endorse a cheque p'SY 2xq-,  
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请付票款||清付票款to pay a cheque||to honour a cheque nRZ T~S4  
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支票退票to dishonour a cheque d~d~Cd`V  
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拒付支票to refuse a cheque ;#D:S6 L  
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拒付支票to stop payment of a cheque T8QRO%t  
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提示要求付款to present for payment 0Z[8d0  
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见票即付持票人payable to bearer  F_%&,"$  
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支付指定人payable to order FZtI
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已过期||无效out of date||stale :-.bXOB(  
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请给出票人R/D||refer to drawer E>SLR8!Cv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds djcCm5m  
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文字与数字不一致words and figures differ MkG*6A  
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支票 {)0"?$C_H  
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时间已过account closed VS\~t  
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更改处应加盖印章alterations require initials <J QvuC  
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时间已过effects not cleared /u8m|S<  
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停止付款payment stopped i7f/r.  
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支票毁损cheque mutilated k/yoRv%  
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汇款||寄钱to remit||to send money $!x8XpR8s  
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寄票供取款||支票支付to send a cheque for payment {`vF4@  
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寄款人a remitter w

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收款人a remittee %W=S*"e-  
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国外汇票foreign Bill Ms.1RCup  
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国内汇票inland Bill CxC&+';  
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跟单汇票documentary bill ,mR$YT8  
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空头汇票accommodation bill ]?p&sI4  
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原始汇票original bill +(*S@V$c  
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改写||换新票据renewed bill q$Z.5EN
 
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即期汇票sight bill||bill on demand BD+V{x}P  
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…days after date||…days after date…日后付款 ?'_E$  
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…months after date||…months after date…月后付款 Mvq5s+.  
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见票后…日付款…days after sight||…days sight 3VZeUOxY\W  
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见票后…月付款…months after sight||…months sight e)kN%JqW  
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同组票据set of bills IKx]?0sS  
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单张汇票sola of exchange||sole of exchange !PX`sIkT  
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远期汇票usance bill||bill at usance B -XM(Cj  
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长期汇票long bill R0dIxG%  
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短期汇票short bill wg<UCmfu!  
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逾期汇票overdue bill "J|_1!9  
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宽限日期days of grace EugQr<sM#  
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电汇telegraphic transfer （T.T） zrD];DP  
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邮汇postal order||postal note （Am.）||post office order||money order rO8Q||@>A  
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本票promissory note （P/N） So &c\Ff  
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押汇负责书||押汇保证书letter of hypothecation {=]1]IWt  
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副保||抵押品||付属担保物collateral security @.T w*t  
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担保书trust receipt||letter of indemnity O&=40"Dr  
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承兑||认付acceptance .eQIU$Kw!O  
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单张承兑general acceptance ppcuMcR{  
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有条件承兑qualified acceptance @)0-oa,u+  
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附条件认付conditional acceptance -OLXRc=  
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部分认付partial acceptance   j!c[$;