[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。   -s1.v$g  
会计报表statement of account }Oqt=Wm  
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往来帐目account current U9*< dR  
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现在往来帐||存款额current accout E25w^x2  
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销货帐account sales {B e9$$W,  
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共同计算帐项joint account >>"@0tO  
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未决帐项outstanding account kP5G}Bp  
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贷方帐项credit account||creditor account kbJ4CF}H  
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借方帐项debit account||debtor account I6gduvkXi4  
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应付帐||应付未付帐account payable SqdI($F\:  
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应收帐||应收未收帐account receivable _OS,
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新交易||新帐new account Fs(S!;  
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未决帐||老帐old account tmM; Z(9t  
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现金帐cash account m{~L Fhhd1  
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流水帐running account &-X51O C  
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暂记帐||未定帐suspense account 4x3 _8/=  
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过期帐||延滞帐overdue account||pastdue account 53pT{2]zAi  
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杂项帐户sundry account SBf=d<j 1)  
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详细帐单||明细表detail account Dhfor+Epy  
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呆帐bad account YnW9uy5  
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会计项目title of account e"XolM0IM  
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会计薄||帐薄account-book Wg,@S*x(  
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营业报告书||损益计算表account of budiness||business report lN{>.q@V`r  
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借贷细帐||交验帐account rendered }J92TV  
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明细帐account stated :`"-Jf  
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与…银行开立一户头to open an account with N2k{@DY  
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与…银行建立交易to keep account with Eb63O  
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继续记帐to keep account l[m*csDk"  
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与…有交易to have an account with $ vYy19z  
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作成会计帐||有往来帐项to make out an account with >TawJ"q-6R  
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清算||清理债务to make up an account *-q
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清洁帐目||与…停止交易to close ones account with Sz')1<  
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结帐to close an account rwh4/h^S  
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清理未付款to ask an account||to demand an account .RmoO\ ,Gm  
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结清差额to balance the account with hjk]?MC  
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清算to settle an account||to liquidate an account||to square an account FJ?]|S.?,  
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审查帐目||监查帐目to audit an account 7X
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检查帐目to examine an account bun_R-  
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转入A的帐户to charge the amount to As account 3!#FG0Z  
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以计帐方式付款to pay on account 1}ifJ~)5S  
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代理某人||为某人on ones account||on account of one B/3xV:Gy  
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为自己计算||独立帐目on ones own account A4;~+L:M  
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由某人收益并负风险on ones account and risk||for ones account and risk Rx.5;2m  
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由某人负担for ones account||for account of one +9<:z
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按某人指示||列入某人帐户by order and for account of one 4)L};B=  
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列入5月份帐目for May account F^}d>2W(  
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编入某中帐项下to pass to the account of||to place to the account of @XcrHnH9  
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寄出清算书to send in an account||to send in render an account wg:\$_ Og  
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支票薄cheque book Ou f\%E<  
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支票陈票人cheque drawer -Wre4^,v  
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持票人cheque holder s]D1s%Mx  
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不记名支票cheque to bearer||bearer cheque 2xB
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记名支票||认人支票cheque to order " #U-*Z7  
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到期支票antedated cheque m YhDi  
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未到期支票postdated cheque  (8/&  
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保付支票certified cheque J*^ i=y  
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未获兑现支票，退票returned cheque ]XYD2fR2qA  
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横线支票crossed cheque E*+]Iq1u  

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普通横线general crossing v<| iN#  
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特别横线special crossing `t g=__D  
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空白支票blank cheque jRW@$ <mG  
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失效支票，过期支票stale cheque * C
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普通支票open cheque f{{J_""?&  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount J!@R0
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges n6C!5zq7U  
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支票换现金||兑现to cash a cheque 9N6 \Ou~  
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清理票款to clear a cheque $1k@O@F(4  
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保证兑现to certify a cheque pxW*kS  
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填写支票数额to fill up a cheque y'O<*~C(X  
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支票上划线to cross a cheque XaMsIyhI  
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开发支票to make out a cheque t~8H~%T>v  
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签发支票，开立支票to draw a cheque||to issue a cheque SEH[6W3  
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透支支票to overdraw a cheque Dd:^ {  
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背书支票to endorse a cheque rU1Ri  
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请付票款||清付票款to pay a cheque||to honour a cheque "CZv5)  
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支票退票to dishonour a cheque n+nZ;GJ5d  
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拒付支票to refuse a cheque nC)"% Sa  
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拒付支票to stop payment of a cheque VmRfnH"  
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提示要求付款to present for payment n^*,JL9@  
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见票即付持票人payable to bearer e>bARK<  
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支付指定人payable to order aIh} j,  
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已过期||无效out of date||stale hTmJ ~m'J  
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请给出票人R/D||refer to drawer $\bVu2&I  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?e,:x ]\L  
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文字与数字不一致words and figures differ M^>l>?#rl  
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支票 :"H?phk  
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时间已过account closed _6'@#DN  
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更改处应加盖印章alterations require initials ;
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时间已过effects not cleared ~*<`PDO?  
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停止付款payment stopped 5SmJ'zFO  
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支票毁损cheque mutilated S8v?H|rm  
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汇款||寄钱to remit||to send money g j]8/~lr  
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寄票供取款||支票支付to send a cheque for payment cMnN} '  
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寄款人a remitter DT)][V^w  
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收款人a remittee DuDt'^]  
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国外汇票foreign Bill WVKAA.  
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国内汇票inland Bill /c 7z[|  
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跟单汇票documentary bill +G[zE  
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空头汇票accommodation bill o?t
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原始汇票original bill sPeTW*HeR  
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改写||换新票据renewed bill Mx`';z8~  
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即期汇票sight bill||bill on demand G/~gF7  
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…days after date||…days after date…日后付款 !K}W.yv,  
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…months after date||…months after date…月后付款 JJSE@$",\  
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见票后…日付款…days after sight||…days sight CM++:YvJ  
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见票后…月付款…months after sight||…months sight <bSPKTKL  
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同组票据set of bills { AYW C6Y  
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单张汇票sola of exchange||sole of exchange ,(K-;Id4  
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远期汇票usance bill||bill at usance <4vCx  
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长期汇票long bill ,@?9H ~\  
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短期汇票short bill p!^K.P1 '  
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逾期汇票overdue bill la-:"gKC  
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宽限日期days of grace vn$=be 8l4  
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电汇telegraphic transfer （T.T） $9Bzq_!  
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邮汇postal order||postal note （Am.）||post office order||money order <iU@ M31  
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本票promissory note （P/N） r2.w4RMFua  
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押汇负责书||押汇保证书letter of hypothecation v:/!OvLe  
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副保||抵押品||付属担保物collateral security <%uEWb)  
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担保书trust receipt||letter of indemnity c]#}#RJ`\  
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承兑||认付acceptance >\? z,Nin  
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单张承兑general acceptance *,lDo9  
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有条件承兑qualified acceptance &>+T*-'  
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附条件认付conditional acceptance L QV@]z&  
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部分认付partial acceptance   '{ =F/q