[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。   Q):#6|u+  
会计报表statement of account 1XGg0SC  
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往来帐目account current 6)INr,d  
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现在往来帐||存款额current accout DV5hTw0  
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销货帐account sales n Kkpp-  
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共同计算帐项joint account %ZVYgtk;*  
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未决帐项outstanding account @-@Coy 4Tt  
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贷方帐项credit account||creditor account AR|4^  
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借方帐项debit account||debtor account }?[];FB  
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应付帐||应付未付帐account payable A 3 V  
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应收帐||应收未收帐account receivable 7D'\z IW  
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新交易||新帐new account yP"2.9\erH  
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未决帐||老帐old account -%fQr5  
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现金帐cash account k*1Lr\1  
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流水帐running account .}__XWK5  
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暂记帐||未定帐suspense account q1ysT.{p,  
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过期帐||延滞帐overdue account||pastdue account S,5ok0R  
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杂项帐户sundry account p%I)&- 8  
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详细帐单||明细表detail account 12`u[O}\}-  
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呆帐bad account TP p]UG  
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会计项目title of account ']k<'`b|  
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会计薄||帐薄account-book }nrjA0WN  
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营业报告书||损益计算表account of budiness||business report OnTe_JML  
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借贷细帐||交验帐account rendered uj.i(Us  
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明细帐account stated hYoUZ'4  
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与…银行开立一户头to open an account with  2U)n^  
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与…银行建立交易to keep account with gPd K%"B@  
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继续记帐to keep account V'vWz`#  
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与…有交易to have an account with $toTMah w  
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作成会计帐||有往来帐项to make out an account with x;~:p;]J2F  
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清算||清理债务to make up an account :a}](Wn  
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清洁帐目||与…停止交易to close ones account with '|[!I!WB`  
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结帐to close an account i<Z%  
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清理未付款to ask an account||to demand an account 03~ ADj  
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结清差额to balance the account with u''Ce`N  
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清算to settle an account||to liquidate an account||to square an account ep6+YK:cn  
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审查帐目||监查帐目to audit an account lE
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检查帐目to examine an account ^`cv6;)  
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转入A的帐户to charge the amount to As account WZ-~F/:c%  
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以计帐方式付款to pay on account Kn^+kHh:  

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代理某人||为某人on ones account||on account of one  {b!{~q  
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为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk 9VW/Af  
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由某人负担for ones account||for account of one Q+B
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按某人指示||列入某人帐户by order and for account of one `Abd=1nH  
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列入5月份帐目for May account #aX#gh}1  
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编入某中帐项下to pass to the account of||to place to the account of UV2W~g  
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寄出清算书to send in an account||to send in render an account f7*Qa!!2p]  
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支票薄cheque book no+m.B  
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支票陈票人cheque drawer qU#A,%kcV  
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持票人cheque holder 9JdJn>  
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不记名支票cheque to bearer||bearer cheque $ 5"  
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记名支票||认人支票cheque to order &KMI C  
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到期支票antedated cheque <Z.`X7]Uk  
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未到期支票postdated cheque :WRD<D_4  
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保付支票certified cheque i1x4$}  
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未获兑现支票，退票returned cheque N&G'i.w/  
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横线支票crossed cheque HsYzIQLL  
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普通横线general crossing x"Ll/E)\v]  
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特别横线special crossing KGDN)@D  
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空白支票blank cheque P]m{\K  
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失效支票，过期支票stale cheque ZNH-0mk  
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普通支票open cheque {$EX :ID  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "tl{HM5u  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U{
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支票换现金||兑现to cash a cheque Ru d9l.n  
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清理票款to clear a cheque Mh3.GpS  
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保证兑现to certify a cheque DCa[?|Y  
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填写支票数额to fill up a cheque v9J1Hha#  
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支票上划线to cross a cheque k t`ln  
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开发支票to make out a cheque ^%%Rf  
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签发支票，开立支票to draw a cheque||to issue a cheque ;\pINtl9<  
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透支支票to overdraw a cheque #Qg)4[pMJ  
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背书支票to endorse a cheque 2ia&c@P-  
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请付票款||清付票款to pay a cheque||to honour a cheque B
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支票退票to dishonour a cheque 6qQ_I0f  
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拒付支票to refuse a cheque ekfa"X_  
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拒付支票to stop payment of a cheque >8{{H"$;(  
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提示要求付款to present for payment V*?QZ;hCP  
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见票即付持票人payable to bearer 3J8>r|u;1'  
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支付指定人payable to order MowAM+?^}  
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已过期||无效out of date||stale hb0)<^xu  
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请给出票人R/D||refer to drawer D@5h$
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 55`p~:&VQ  
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文字与数字不一致words and figures differ SH"<f_  
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支票 ',|OoxhbK  
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时间已过account closed Gys-Im6>~@  
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更改处应加盖印章alterations require initials $6ucz'  
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时间已过effects not cleared ,'<N
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停止付款payment stopped Jv%)UR.]  
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支票毁损cheque mutilated ]f`UflMO8  
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汇款||寄钱to remit||to send money lA6{TH.x  
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寄票供取款||支票支付to send a cheque for payment =_6 Q26  
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寄款人a remitter %Zfh6Bl\X  
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收款人a remittee zT!.5qd  
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国外汇票foreign Bill $ j!:ET'V  
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国内汇票inland Bill gId :IR  
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跟单汇票documentary bill x6\^dVR}  
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空头汇票accommodation bill )wEXCXr!  
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原始汇票original bill =*UVe%N4  
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改写||换新票据renewed bill {=Py|N\\t  
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即期汇票sight bill||bill on demand ~ihi!u%~}  
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…days after date||…days after date…日后付款 5["n] i  
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…months after date||…months after date…月后付款 LG?b]'#  
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见票后…日付款…days after sight||…days sight zHW &i~  
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见票后…月付款…months after sight||…months sight \qJ^ n %  
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同组票据set of bills #vR5a}BAk  
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单张汇票sola of exchange||sole of exchange `_{ ,4oi  
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远期汇票usance bill||bill at usance HDhG1B"NL  
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长期汇票long bill j2#B l  
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短期汇票short bill ~HBx5Cpi  
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逾期汇票overdue bill aS+i`A:a  
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宽限日期days of grace 4  ..V  
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电汇telegraphic transfer （T.T） XP@&I[J3sI  
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邮汇postal order||postal note （Am.）||post office order||money order \Xg`@JrTM  
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本票promissory note （P/N） A)TO<dl  
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押汇负责书||押汇保证书letter of hypothecation Qlhm:[  
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副保||抵押品||付属担保物collateral security R #m1Aa  
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担保书trust receipt||letter of indemnity #r80FVwiD  
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承兑||认付acceptance g);.".@"  
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单张承兑general acceptance wRE2rsXoU  
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有条件承兑qualified acceptance o%73M!-  
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附条件认付conditional acceptance Zq\ p%AU9  
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部分认付partial acceptance   O9MBQNwjA