[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。   })IO#,  
会计报表statement of account r++i=SQax  
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往来帐目account current Ok%}|/P4  
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现在往来帐||存款额current accout zSjgx_#U  
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销货帐account sales  9|S`ub'  
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共同计算帐项joint account #cwCocw  
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未决帐项outstanding account QlW=_Ymv{  
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贷方帐项credit account||creditor account hP
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借方帐项debit account||debtor account f(u&XuZ  
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应付帐||应付未付帐account payable Eqphd!\#6  
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应收帐||应收未收帐account receivable 5iWe-xQ>  
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新交易||新帐new account B2hfD-h,>  
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未决帐||老帐old account \mXqak,y  
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现金帐cash account Sa}D.SBg  
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流水帐running account :k1$g+(lP  
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暂记帐||未定帐suspense account A ^B@VuK  
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过期帐||延滞帐overdue account||pastdue account DM2Q1Dh3  
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杂项帐户sundry account {aJz. `u\  
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详细帐单||明细表detail account *tAqt2{48  
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呆帐bad account l%bq2,-%  

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会计项目title of account GI4oQcJ  
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会计薄||帐薄account-book jf7pl8gv  
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营业报告书||损益计算表account of budiness||business report t>@yv#  
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借贷细帐||交验帐account rendered n8?KSQy$  
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明细帐account stated Hc /wta  
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与…银行开立一户头to open an account with :b,o B==%  
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与…银行建立交易to keep account with *<CxFy;|  
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继续记帐to keep account eAU"fu6d  
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与…有交易to have an account with ] :GfOgo  
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作成会计帐||有往来帐项to make out an account with +%x^RV}  
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清算||清理债务to make up an account O<Jwaap  
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清洁帐目||与…停止交易to close ones account with }1@n(#|c  
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结帐to close an account ^CO#QnB @  
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清理未付款to ask an account||to demand an account %{=4Fa(Jux  
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结清差额to balance the account with @_G` Ok4  
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清算to settle an account||to liquidate an account||to square an account (tgEa{rPAP  
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审查帐目||监查帐目to audit an account yl[2et  
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检查帐目to examine an account YNuewD  
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转入A的帐户to charge the amount to As account B/kcb
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以计帐方式付款to pay on account IEKMa  
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代理某人||为某人on ones account||on account of one H57jBD  
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为自己计算||独立帐目on ones own account qpH j4  
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由某人收益并负风险on ones account and risk||for ones account and risk ! hOOpZf7  
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由某人负担for ones account||for account of one a,en8+r]  
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按某人指示||列入某人帐户by order and for account of one WV9[DFU  
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列入5月份帐目for May account Th I  
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编入某中帐项下to pass to the account of||to place to the account of <"j"h=tm}  
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寄出清算书to send in an account||to send in render an account S1 R #]  
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支票薄cheque book -NI@xJO4(;  
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支票陈票人cheque drawer Lt#:R\;&  
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持票人cheque holder 3 8ls 4v3  
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不记名支票cheque to bearer||bearer cheque `rRg(fCN!M  
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记名支票||认人支票cheque to order _3g %F  
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到期支票antedated cheque NEjBjLJZ  
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未到期支票postdated cheque jAK`96+D~b  
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保付支票certified cheque `;8u
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未获兑现支票，退票returned cheque :O_ <K&  
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横线支票crossed cheque wNlV_  
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普通横线general crossing l.LFlwt  
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特别横线special crossing e?'k[ES ^  
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空白支票blank cheque eWt>^]H~  
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失效支票，过期支票stale cheque f0s<Y  
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普通支票open cheque $1`t+0^k  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount X0J]6|du.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 'm.XmVZL%  
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支票换现金||兑现to cash a cheque p[+me o  
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清理票款to clear a cheque Zvw3C%In  
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保证兑现to certify a cheque W}i$f -K  
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填写支票数额to fill up a cheque LfSUY  
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支票上划线to cross a cheque Y:Tt$EQ  
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开发支票to make out a cheque i3!$M/_]  
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签发支票，开立支票to draw a cheque||to issue a cheque WmBnc#>gK  

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透支支票to overdraw a cheque w3hL.Z,kV  
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背书支票to endorse a cheque dfd%A" I  
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请付票款||清付票款to pay a cheque||to honour a cheque `Wt~6D e  
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支票退票to dishonour a cheque [vT,zM  
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拒付支票to refuse a cheque vDb}CQ\  
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拒付支票to stop payment of a cheque 0]W/88ut*u  
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提示要求付款to present for payment ~hX'FV  
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见票即付持票人payable to bearer $5[RR  
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支付指定人payable to order S-dV  
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已过期||无效out of date||stale wAPdu y[  
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请给出票人R/D||refer to drawer 2J <Z4Ap  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds , iy   
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文字与数字不一致words and figures differ &Gl&m@-j  
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支票 HB:i0m2fJW  
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时间已过account closed BO|Jrr>  
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更改处应加盖印章alterations require initials >kT~X ,o  
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时间已过effects not cleared RB!E>]   
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停止付款payment stopped ]Re<7_xt  
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支票毁损cheque mutilated :W"ITY(  
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汇款||寄钱to remit||to send money 0Og =H79<  
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寄票供取款||支票支付to send a cheque for payment +Gko[<  
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寄款人a remitter \9DTf:!4Z  
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收款人a remittee A yDK-8a  
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国外汇票foreign Bill (;N_lF0  
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国内汇票inland Bill ;_!;D#:  
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跟单汇票documentary bill P<1zXs.H  
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空头汇票accommodation bill ZyG528O22  
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原始汇票original bill " 1Bn/Q  
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改写||换新票据renewed bill d 9|u ~3  
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即期汇票sight bill||bill on demand +q1@,LxN  
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…days after date||…days after date…日后付款 WE3l*7<@  
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…months after date||…months after date…月后付款 8p5
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见票后…日付款…days after sight||…days sight Ut<_D8Tzx  
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见票后…月付款…months after sight||…months sight VGS e<6Hh  
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同组票据set of bills )|:|.`H  
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单张汇票sola of exchange||sole of exchange %P?W^mI  
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远期汇票usance bill||bill at usance R{.k u!w  
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长期汇票long bill !=ZbBUJF  
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短期汇票short bill _c[t.\-`]  
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逾期汇票overdue bill A w83@U  
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宽限日期days of grace 67d0JQTu  
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电汇telegraphic transfer （T.T） J|s4c`=  
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邮汇postal order||postal note （Am.）||post office order||money order Hq=RtW2  
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本票promissory note （P/N）  Y]P]^3  
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押汇负责书||押汇保证书letter of hypothecation dw'%1g.113  
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副保||抵押品||付属担保物collateral security i4AmNRs  
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担保书trust receipt||letter of indemnity {4UlJ,Z.n  
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承兑||认付acceptance )'92{-A0  
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单张承兑general acceptance eo"6 \3z  
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有条件承兑qualified acceptance bc%7-%  
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附条件认付conditional acceptance |0BmEF  
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部分认付partial acceptance   .F&\xa{