[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。   Z5p [*LMO  
会计报表statement of account zW\s{  
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往来帐目account current JA*+F1s
 
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现在往来帐||存款额current accout qX*xQA|ak,  
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销货帐account sales Ta[\BWR2  
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共同计算帐项joint account M!kSt1  
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未决帐项outstanding account "X^<g{]  
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贷方帐项credit account||creditor account $C sE[+k1  
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借方帐项debit account||debtor account zPxR=0|  
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应付帐||应付未付帐account payable f@$W5*j  
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应收帐||应收未收帐account receivable " p*'H
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新交易||新帐new account n|{#5#  
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未决帐||老帐old account I`_I^C3  
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现金帐cash account K6t
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流水帐running account pa1<=w  
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暂记帐||未定帐suspense account HWsV_VAw}  

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过期帐||延滞帐overdue account||pastdue account C@6:uiT$  
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杂项帐户sundry account vII{i  
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详细帐单||明细表detail account 1oej<67PdJ  
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呆帐bad account v*?8:>:}  
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会计项目title of account Ku l<Q<  
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会计薄||帐薄account-book |@iM(MM[?  
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营业报告书||损益计算表account of budiness||business report Kf:!tRE  
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借贷细帐||交验帐account rendered +PjTT 6  
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明细帐account stated f%,S::%Ea  
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与…银行开立一户头to open an account with uaF-3  
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与…银行建立交易to keep account with ,2fi`9=\  
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继续记帐to keep account ayA;6Qt  
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与…有交易to have an account with }ssV"5M  
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作成会计帐||有往来帐项to make out an account with YGo?%.X  
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清算||清理债务to make up an account r%.k,FzGZY  
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清洁帐目||与…停止交易to close ones account with e]RzvWq  
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结帐to close an account |(.\J`_e  
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清理未付款to ask an account||to demand an account Z~J]I|R:  
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结清差额to balance the account with ,&_H   
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清算to settle an account||to liquidate an account||to square an account \V>5)Rn  
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审查帐目||监查帐目to audit an account j9+4},>>CU  
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检查帐目to examine an account <8:h%%$?  
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转入A的帐户to charge the amount to As account YbZ
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以计帐方式付款to pay on account 1@|+l!rYF  
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代理某人||为某人on ones account||on account of one q_b!+Y  
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为自己计算||独立帐目on ones own account c]^P$F8U  
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由某人收益并负风险on ones account and risk||for ones account and risk E
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由某人负担for ones account||for account of one \BnU?z  
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按某人指示||列入某人帐户by order and for account of one ?AyxRbk  
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列入5月份帐目for May account =~;~hZj  
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编入某中帐项下to pass to the account of||to place to the account of ]rv\sD`[  
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寄出清算书to send in an account||to send in render an account u9"=t  
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支票薄cheque book Pe@#6N`  
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支票陈票人cheque drawer ~(R=3  
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持票人cheque holder ^\ [p6>  
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不记名支票cheque to bearer||bearer cheque 2d.$V,U<  
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记名支票||认人支票cheque to order NW[K/`-CTH  
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到期支票antedated cheque  R0Vt_7  
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未到期支票postdated cheque NTu|cX\R  
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保付支票certified cheque #Pg#\v|7#>  
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未获兑现支票，退票returned cheque Lp&nO   
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横线支票crossed cheque '7'/+G'~&  

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普通横线general crossing 1?.CXqK  
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特别横线special crossing Z|_V ;*  
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空白支票blank cheque d_,Mylk  
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失效支票，过期支票stale cheque }`w(sec:3  
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普通支票open cheque AW
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 25OQY.>bE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XNa{ _3v  
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支票换现金||兑现to cash a cheque M5VW1Ns  
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清理票款to clear a cheque %X_A#9  
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保证兑现to certify a cheque jsAx;Z:QT  
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填写支票数额to fill up a cheque QuS=^,]  
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支票上划线to cross a cheque BZ\="N#f  
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开发支票to make out a cheque %scw]oF  
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签发支票，开立支票to draw a cheque||to issue a cheque S<(i/5Z+  
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透支支票to overdraw a cheque /'8%=$2Kw  
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背书支票to endorse a cheque Dh^l:q+c  
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请付票款||清付票款to pay a cheque||to honour a cheque 4(,.<#  
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支票退票to dishonour a cheque &DGqY5=  
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拒付支票to refuse a cheque `/1rZ#  
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拒付支票to stop payment of a cheque _9D]1f=&  
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提示要求付款to present for payment EE09 Er%\  
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见票即付持票人payable to bearer 1f3g5y'z5  
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支付指定人payable to order `Zp*?  
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已过期||无效out of date||stale Qv,ORm h5  
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请给出票人R/D||refer to drawer ?/}IDwuh  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (xfy?N  
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文字与数字不一致words and figures differ TH>uL;?=  
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支票 uj}%S_9  
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时间已过account closed PtPx(R3  
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更改处应加盖印章alterations require initials Cjt].XR@  
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时间已过effects not cleared ,
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停止付款payment stopped , Sf:R4=  
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支票毁损cheque mutilated c[6<UkH7  
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汇款||寄钱to remit||to send money x'i~o'  
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寄票供取款||支票支付to send a cheque for payment ZV/g_i#  
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寄款人a remitter Np opg1Gv>  
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收款人a remittee 1N.weey}W  
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国外汇票foreign Bill 0d,&)  
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国内汇票inland Bill jjoyMg95  
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跟单汇票documentary bill |3EKK:RE  
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空头汇票accommodation bill \S#![N
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原始汇票original bill G/Yqvu,2!  
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改写||换新票据renewed bill KF
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即期汇票sight bill||bill on demand =.q8*7UY  
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…days after date||…days after date…日后付款 C1
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…months after date||…months after date…月后付款 sTzt  
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见票后…日付款…days after sight||…days sight &n2dL->*#  
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见票后…月付款…months after sight||…months sight w;DRC5V>  
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同组票据set of bills CDDOm8  
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单张汇票sola of exchange||sole of exchange H.s:a#l?  
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远期汇票usance bill||bill at usance ^yVKW5x  
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长期汇票long bill P4dhP-t  
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短期汇票short bill Z'4oE )  
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逾期汇票overdue bill f
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宽限日期days of grace /.%AE|0+X  
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电汇telegraphic transfer （T.T） :]k`;;vh  
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邮汇postal order||postal note （Am.）||post office order||money order B@v"giJgr  
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本票promissory note （P/N）
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押汇负责书||押汇保证书letter of hypothecation jK9#. 0  
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副保||抵押品||付属担保物collateral security r q_0"A  
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担保书trust receipt||letter of indemnity ;f+bIYQz  
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承兑||认付acceptance "`&1"*  
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单张承兑general acceptance eY#_!{*Wn  
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有条件承兑qualified acceptance $~FnBD%|{  
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附条件认付conditional acceptance GFppcL@a  
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部分认付partial acceptance   ~s4o1^6L