[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。   eC?N>wHH  
会计报表statement of account <d4^gAfs*  
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往来帐目account current v!2`hqO  
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现在往来帐||存款额current accout 3I]5DW %-  
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销货帐account sales zC7;Zj*k  
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共同计算帐项joint account 3hk A`YSYt  
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未决帐项outstanding account a.P^+h  
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贷方帐项credit account||creditor account ^-DK<jZ^  
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借方帐项debit account||debtor account q;rU}hAzG0  
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应付帐||应付未付帐account payable "YivjHa7H  
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应收帐||应收未收帐account receivable mWZVO,t$  
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新交易||新帐new account
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未决帐||老帐old account cEe
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现金帐cash account X4jtti  
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流水帐running account lE4.O  
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暂记帐||未定帐suspense account m!g f!  
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过期帐||延滞帐overdue account||pastdue account E#J+.&2  
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杂项帐户sundry account `C,479~J  
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详细帐单||明细表detail account d&F8nBIM5  
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呆帐bad account Ig~lD>dnr'  
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会计项目title of account fs\l*nBig  
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会计薄||帐薄account-book 2ACN5lyUS  
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营业报告书||损益计算表account of budiness||business report YuFJJAJ  
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借贷细帐||交验帐account rendered Ab/ gY$l  
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明细帐account stated uL`
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与…银行开立一户头to open an account with ~J)_S' #  
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与…银行建立交易to keep account with OW ;]=k/(  
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继续记帐to keep account [LbUlNq^B@  
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与…有交易to have an account with 8>%:MS"  
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作成会计帐||有往来帐项to make out an account with ] 3nka$wA*  
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清算||清理债务to make up an account -PPH]?
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清洁帐目||与…停止交易to close ones account with GgwO>[T  
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结帐to close an account o."k7fLB  
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清理未付款to ask an account||to demand an account o}O"  
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结清差额to balance the account with #Sy
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清算to settle an account||to liquidate an account||to square an account 8$9Q=M  
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审查帐目||监查帐目to audit an account B6 rz  
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检查帐目to examine an account su:~Xd  
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转入A的帐户to charge the amount to As account f+3ico]f@  
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以计帐方式付款to pay on account Em6P6D>S>,  
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代理某人||为某人on ones account||on account of one TgC8EcLr  
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为自己计算||独立帐目on ones own account {9mXJu$cc  
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由某人收益并负风险on ones account and risk||for ones account and risk '2LK(uaU  
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由某人负担for ones account||for account of one *,x-}%X  
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按某人指示||列入某人帐户by order and for account of one WF#3'"I  
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列入5月份帐目for May account J~jxmh  
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编入某中帐项下to pass to the account of||to place to the account of _R/^P>Q?  
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寄出清算书to send in an account||to send in render an account E`A6GX  
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支票薄cheque book 4hQ.RO   
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支票陈票人cheque drawer }piDg(D  
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持票人cheque holder  b' 5]o  
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不记名支票cheque to bearer||bearer cheque L!>EW0  
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记名支票||认人支票cheque to order s.uw,x  
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到期支票antedated cheque I k[{,p  
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未到期支票postdated cheque Fcp8RBq  
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保付支票certified cheque r5s$#,O/&Q  
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未获兑现支票，退票returned cheque aP`[O]8j  
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横线支票crossed cheque bMjE@S&  
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普通横线general crossing No(p:Snbo  
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特别横线special crossing }b$W+/M\  
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空白支票blank cheque ?*K{1Ghf  
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失效支票，过期支票stale cheque >vny9^_  
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普通支票open cheque xkPH_+4i8  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount )_-EeH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (7k}ysc  
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支票换现金||兑现to cash a cheque W_\~CntyZ  
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清理票款to clear a cheque @5tW*:s  
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保证兑现to certify a cheque :@=;WB*0
 
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填写支票数额to fill up a cheque {!]7=K)W9  
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支票上划线to cross a cheque A-GU:B  
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开发支票to make out a cheque =e j'5m($3  
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签发支票，开立支票to draw a cheque||to issue a cheque N{<9Njmm  
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透支支票to overdraw a cheque >mXq= 9L4  
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背书支票to endorse a cheque sQ05
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请付票款||清付票款to pay a cheque||to honour a cheque ?]In@h-  
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支票退票to dishonour a cheque jYJRG<*e  
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拒付支票to refuse a cheque k}tTl 2  
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拒付支票to stop payment of a cheque !c#~g0H+  
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提示要求付款to present for payment x=jS=3$8  
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见票即付持票人payable to bearer l2[{T^  
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支付指定人payable to order ^+b ??K  
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已过期||无效out of date||stale klON6<w  
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请给出票人R/D||refer to drawer E>2~
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XZ1oV?Z4  
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文字与数字不一致words and figures differ 8e{S(FZ7Ed  
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支票 <+iL@'SgF  
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时间已过account closed ']cRSj.  
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更改处应加盖印章alterations require initials o1B8_$aYgc  
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时间已过effects not cleared \n}@}E L  
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停止付款payment stopped $ &III  
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支票毁损cheque mutilated We51s^(  
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汇款||寄钱to remit||to send money LL lt9(^d  
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寄票供取款||支票支付to send a cheque for payment Utv#E.VI  
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寄款人a remitter byrK``f  
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收款人a remittee "?r=n@Kv  
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国外汇票foreign Bill ZA> p~Zt  
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国内汇票inland Bill Vy6A]U
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跟单汇票documentary bill ZBX,4kxK7  
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空头汇票accommodation bill djG
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原始汇票original bill VUD ?iv7  
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改写||换新票据renewed bill 'i5V6yB  
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即期汇票sight bill||bill on demand O F|3y~z  
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…days after date||…days after date…日后付款 4PVkKP'/   
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…months after date||…months after date…月后付款 K}(0H[P  
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见票后…日付款…days after sight||…days sight %%=PpKYtSD  
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见票后…月付款…months after sight||…months sight YH%aPsi  
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同组票据set of bills 'W>Zr}:  
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单张汇票sola of exchange||sole of exchange GG KD8'j]  
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远期汇票usance bill||bill at usance
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长期汇票long bill l_Ffbs_6t  
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短期汇票short bill KG5h$eM'  
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逾期汇票overdue bill U!0 Qf7D  
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宽限日期days of grace !E0zj9 [ R  
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电汇telegraphic transfer （T.T） 7:Jyu/*]  
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邮汇postal order||postal note （Am.）||post office order||money order +&w=*IAKZ  
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本票promissory note （P/N） *=-o0c  
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押汇负责书||押汇保证书letter of hypothecation $7#N
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副保||抵押品||付属担保物collateral security d" "GG/  
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担保书trust receipt||letter of indemnity z)Y<@2V*C  
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承兑||认付acceptance
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单张承兑general acceptance %f{1u5+5  
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有条件承兑qualified acceptance X(-e-:B4;  
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附条件认付conditional acceptance *0 ;DCUv  
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部分认付partial acceptance   TzXivE@mm