[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。   !)%>AH'  
会计报表statement of account 3Rd`Ysp  
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往来帐目account current g%\$ !b  
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现在往来帐||存款额current accout om}/f`  
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销货帐account sales ut$,?k!M  
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共同计算帐项joint account I7fb}j`/  
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未决帐项outstanding account N-2([
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贷方帐项credit account||creditor account skIiJ'db  
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借方帐项debit account||debtor account FxCZRo&  
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应付帐||应付未付帐account payable V@D]bV@4  
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应收帐||应收未收帐account receivable ;} lT  
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新交易||新帐new account / O|:{LQ  
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未决帐||老帐old account Al7<s  
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现金帐cash account TE^7
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流水帐running account P+<BOG|m  
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暂记帐||未定帐suspense account pDu{e>S|:  
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过期帐||延滞帐overdue account||pastdue account }e<'BIME  
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杂项帐户sundry account D+Cm<ZT~  
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详细帐单||明细表detail account [,=d7*b(l  
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呆帐bad account OifvUTl9b  
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会计项目title of account s5l3V2k  
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会计薄||帐薄account-book ~-TOsRvxR  
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营业报告书||损益计算表account of budiness||business report 3HZ~.  
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借贷细帐||交验帐account rendered k[\a)WcY8  
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明细帐account stated /.R<,/gj  
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与…银行开立一户头to open an account with vE%s,E,  
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与…银行建立交易to keep account with AF}gSNX  
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继续记帐to keep account xzsdG?P  
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与…有交易to have an account with s"%lFA"-  
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作成会计帐||有往来帐项to make out an account with mM_ k^4:  
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清算||清理债务to make up an account Zd!U')5/  
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清洁帐目||与…停止交易to close ones account with ! zL1;d  
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结帐to close an account -MBV$:_R  
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清理未付款to ask an account||to demand an account ;=4Xz\2  
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结清差额to balance the account with )Ry<a$Q3  
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清算to settle an account||to liquidate an account||to square an account ^v&D; <&R  
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审查帐目||监查帐目to audit an account oD9^ID+  
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检查帐目to examine an account K2{aNvR)t  
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转入A的帐户to charge the amount to As account *=AqM14 @  
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以计帐方式付款to pay on account 99xEm  
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代理某人||为某人on ones account||on account of one {vEOn-(7  
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为自己计算||独立帐目on ones own account MN^Aw9U  
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由某人收益并负风险on ones account and risk||for ones account and risk rf~Y
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由某人负担for ones account||for account of one 5GA
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按某人指示||列入某人帐户by order and for account of one $odso;H n  
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列入5月份帐目for May account ;X*cCb`h  
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编入某中帐项下to pass to the account of||to place to the account of V|(H|9  
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寄出清算书to send in an account||to send in render an account _SW3_8SuM.  
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支票薄cheque book sMu] /'7  
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支票陈票人cheque drawer jv&*uYm  
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持票人cheque holder +
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不记名支票cheque to bearer||bearer cheque g$b<1:8  
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记名支票||认人支票cheque to order hCC<?5q  
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到期支票antedated cheque ?Y@N`S  
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未到期支票postdated cheque uD^cxD  
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保付支票certified cheque Za1QC;7  
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未获兑现支票，退票returned cheque B

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横线支票crossed cheque INJEsz  
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普通横线general crossing tNbN7yI  
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特别横线special crossing tP$<UKtU  
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空白支票blank cheque =,6z4" )  

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失效支票，过期支票stale cheque H" 3fT0  
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普通支票open cheque vVFy*#I#_[  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount rE.;g^4p  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges CDK5  
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支票换现金||兑现to cash a cheque r{L> F]Tw  
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清理票款to clear a cheque $QLcH;+7t  
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保证兑现to certify a cheque *zbNd:i9  
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填写支票数额to fill up a cheque \/zq7j  
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支票上划线to cross a cheque oAODp!_c  
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开发支票to make out a cheque ib#KpEk  
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签发支票，开立支票to draw a cheque||to issue a cheque cQy2"vtU  
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透支支票to overdraw a cheque iT3BF"ZqBO  
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背书支票to endorse a cheque [8 ]z|bM  
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请付票款||清付票款to pay a cheque||to honour a cheque &Cr:6W@A  
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支票退票to dishonour a cheque } gyj0  
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拒付支票to refuse a cheque N7b8m?!  
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拒付支票to stop payment of a cheque )WNzWUfn=z  
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提示要求付款to present for payment eenH0Ovv  
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见票即付持票人payable to bearer W9 GxXPA  
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支付指定人payable to order RIWxs Zt  
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已过期||无效out of date||stale 2Q/x@aT,h  
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请给出票人R/D||refer to drawer `x+ B+)0X  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Qf~vZtJ+J  
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文字与数字不一致words and figures differ Y071Y:  
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支票 z`.<U{5  
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时间已过account closed 6dq(T_eG  
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更改处应加盖印章alterations require initials zJq~!#pZ  
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时间已过effects not cleared ep!Rf:  
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停止付款payment stopped k0OYJ/  
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支票毁损cheque mutilated f}o\*|k_|  
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汇款||寄钱to remit||to send money y_* !6Xr  
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寄票供取款||支票支付to send a cheque for payment 3atBX5  
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寄款人a remitter $.Qkb@ }  
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收款人a remittee d2*fLEsF  
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国外汇票foreign Bill "Bh}}!13  
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国内汇票inland Bill +jAGGv^)  
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跟单汇票documentary bill OC_+("N  
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空头汇票accommodation bill @D]5civm_  
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原始汇票original bill `"Jj1O@  
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改写||换新票据renewed bill x!?u^  
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即期汇票sight bill||bill on demand .r|tSfm6  
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…days after date||…days after date…日后付款 ]Oe2JfJwx  
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…months after date||…months after date…月后付款 E:,/!9n  
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见票后…日付款…days after sight||…days sight fJ=
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见票后…月付款…months after sight||…months sight M f}~{+  
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同组票据set of bills !`M,XSp(  
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单张汇票sola of exchange||sole of exchange OstQqV%@  
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远期汇票usance bill||bill at usance k)i3    
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长期汇票long bill 
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短期汇票short bill 3>3Kwc~E  
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逾期汇票overdue bill ,xw#NG6  
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宽限日期days of grace FW;m\vu  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order [Hx0`Nc K  
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本票promissory note （P/N） [m->5H  
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押汇负责书||押汇保证书letter of hypothecation q~rEq%tk  
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副保||抵押品||付属担保物collateral security &g#@3e1>  
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担保书trust receipt||letter of indemnity =-tw5], L  
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承兑||认付acceptance } j<)L,  
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单张承兑general acceptance Cwr~HY  
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有条件承兑qualified acceptance O3;u G.:1  
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附条件认付conditional acceptance (XVw"m/ye  
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部分认付partial acceptance   Y$o<6[7