[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。   f+L )x  
会计报表statement of account O^sgUT1O  
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往来帐目account current x?Q;o+2v  
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现在往来帐||存款额current accout y"2#bq  
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销货帐account sales !m]76=@  
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共同计算帐项joint account .F%RW8=Q  
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未决帐项outstanding account J*$ !^\s  
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贷方帐项credit account||creditor account H( cY=d,  
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借方帐项debit account||debtor account Lo9+#ITyx  
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应付帐||应付未付帐account payable K<\TF+  
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应收帐||应收未收帐account receivable Fvi<5v  
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新交易||新帐new account 5b|_?Em7  
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未决帐||老帐old account 5RZAs63t  
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现金帐cash account [+ 1([#  
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流水帐running account sF(U?)48  
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暂记帐||未定帐suspense account JWH}0+1*  
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过期帐||延滞帐overdue account||pastdue account .6  
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杂项帐户sundry account Q7`zrCh  
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详细帐单||明细表detail account S.M<
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呆帐bad account 4!iS"QH?;^  
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会计项目title of account BOfO$J}  
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会计薄||帐薄account-book vT3LhN+1  
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营业报告书||损益计算表account of budiness||business report 1gH5#_?  
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借贷细帐||交验帐account rendered ("mW=Ln  
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明细帐account stated IcaIB
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与…银行开立一户头to open an account with :GGsQ n  
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与…银行建立交易to keep account with ki}Uw#  

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继续记帐to keep account \^':(Gu4o  
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与…有交易to have an account with V<ODt%  
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作成会计帐||有往来帐项to make out an account with Bg7?1m  
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清算||清理债务to make up an account w&f29#i;b  
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清洁帐目||与…停止交易to close ones account with ]l+2Ca:-[j  
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结帐to close an account (m.]0v*&c  
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清理未付款to ask an account||to demand an account /<|J\G21  
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结清差额to balance the account with W,wg@2  
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清算to settle an account||to liquidate an account||to square an account DYzVV(_J"  
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审查帐目||监查帐目to audit an account 4b7}Sr=`  
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检查帐目to examine an account -4GSGR'L&y  
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转入A的帐户to charge the amount to As account u45e>F=  
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以计帐方式付款to pay on account C
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代理某人||为某人on ones account||on account of one #Oe=G:+A  
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为自己计算||独立帐目on ones own account }m0Lr:vq<r  
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由某人收益并负风险on ones account and risk||for ones account and risk ^!kvgm<{$  
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由某人负担for ones account||for account of one eeL%Yp3+  
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按某人指示||列入某人帐户by order and for account of one -B`;Sx  
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列入5月份帐目for May account T,H]svN
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编入某中帐项下to pass to the account of||to place to the account of . X:{s,@  
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寄出清算书to send in an account||to send in render an account c/g(=F__[  
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支票薄cheque book 6^ /C+zuX  
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支票陈票人cheque drawer G~m(
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持票人cheque holder )hQ`l d7B  
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不记名支票cheque to bearer||bearer cheque px-*uh<  
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记名支票||认人支票cheque to order C?E;sRr0  
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到期支票antedated cheque LW2Sko?Yo  
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未到期支票postdated cheque 'nCBLc8  
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保付支票certified cheque .#+r H}=Z  
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未获兑现支票，退票returned cheque $jw!DrE  
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横线支票crossed cheque NghQ#c  
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普通横线general crossing Fa>Y]Y0r  
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特别横线special crossing }>p)|YT"/  

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空白支票blank cheque q A03EU  
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失效支票，过期支票stale cheque (xxJ^u>QC  
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普通支票open cheque -@i2]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 K` U\+AE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E=7"};  
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支票换现金||兑现to cash a cheque Gz6FwU8L  
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清理票款to clear a cheque <H#D/?n5  
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保证兑现to certify a cheque czedn_}%Q  
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填写支票数额to fill up a cheque T0aK1Lh  
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支票上划线to cross a cheque Tm`QZh3  
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开发支票to make out a cheque sPbtv[bC  
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签发支票，开立支票to draw a cheque||to issue a cheque \`4}h[  
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透支支票to overdraw a cheque /$ L;m  
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背书支票to endorse a cheque ^3*gf}  
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请付票款||清付票款to pay a cheque||to honour a cheque in B}ydk  
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支票退票to dishonour a cheque ?J)%.~!  
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拒付支票to refuse a cheque \ fwf\&  
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拒付支票to stop payment of a cheque {)F-US  
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提示要求付款to present for payment u1nv'\*  
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见票即付持票人payable to bearer 6"%[s@C  
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支付指定人payable to order %/UQ0d~b  
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已过期||无效out of date||stale 8V4Qyi|@F  
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请给出票人R/D||refer to drawer ~\iuV  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds iJ sw:Nc  
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文字与数字不一致words and figures differ qo}kwwWN;  
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支票 gW* ee  
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时间已过account closed }]?RngTt  
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更改处应加盖印章alterations require initials ]|732Z  
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时间已过effects not cleared 4&&j7$aV  
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停止付款payment stopped $~`(!pa:  
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支票毁损cheque mutilated t@4vEKw?.X  
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汇款||寄钱to remit||to send money JP@UvDE|  
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寄票供取款||支票支付to send a cheque for payment As>po+T*  
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寄款人a remitter IjrTM{f  
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收款人a remittee 6zNN 8  
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国外汇票foreign Bill w$t2Hd  
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国内汇票inland Bill yBr{nFOgdY  
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跟单汇票documentary bill km3-Hp1  
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空头汇票accommodation bill 2<J82(4j  
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原始汇票original bill >MhkNy  
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改写||换新票据renewed bill ?c43cYb  
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即期汇票sight bill||bill on demand w!xSYh')  
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…days after date||…days after date…日后付款 Y- w5S|!  
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…months after date||…months after date…月后付款 UkGUxQ,GU  
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见票后…日付款…days after sight||…days sight &XZ>}^lD^  
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见票后…月付款…months after sight||…months sight  k/t4  
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同组票据set of bills +XIN
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单张汇票sola of exchange||sole of exchange v8WoV*  
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远期汇票usance bill||bill at usance z?K+LTf8  
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长期汇票long bill Oc"2 |X  
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短期汇票short bill h?idRaN_  
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逾期汇票overdue bill `zTVup&  
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宽限日期days of grace 6T)D6;@L  
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电汇telegraphic transfer （T.T） _jr%s  
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邮汇postal order||postal note （Am.）||post office order||money order d*!,McBn  
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本票promissory note （P/N） B` n!IgF8  
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押汇负责书||押汇保证书letter of hypothecation ;Qw>&2
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副保||抵押品||付属担保物collateral security I]zCsT.  
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担保书trust receipt||letter of indemnity rrmr#a  
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承兑||认付acceptance s,lrw~17  
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单张承兑general acceptance zQ5'q  
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有条件承兑qualified acceptance )ASI4 1  
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附条件认付conditional acceptance l2._Z Py  
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部分认付partial acceptance   uq{w1 O5