[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。   @"Z7nJX  
会计报表statement of account <\0vR20/  
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往来帐目account current 'S2bp4G  
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现在往来帐||存款额current accout sP-^~ pp  
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销货帐account sales pGSai&  
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共同计算帐项joint account A/7X9ir  
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未决帐项outstanding account Kf 2jD4z}  
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贷方帐项credit account||creditor account |7B!^ K  
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借方帐项debit account||debtor account X[2[!)Rk  
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应付帐||应付未付帐account payable vA)O{W\o  
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应收帐||应收未收帐account receivable #q3l!3\mW  
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新交易||新帐new account #{9G sD  
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未决帐||老帐old account 9s}Kl($  
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现金帐cash account \([WH!7  
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流水帐running account ES<{4<Kpx  
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暂记帐||未定帐suspense account ~|wos-nM  
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过期帐||延滞帐overdue account||pastdue account C K_(b"  
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杂项帐户sundry account nK3k]gLc{  
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详细帐单||明细表detail account 7GZgu$'  
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呆帐bad account HNa]H;-+5  
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会计项目title of account {dPgf  
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会计薄||帐薄account-book %HtuR2#ca  
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营业报告书||损益计算表account of budiness||business report kE;O7sN   
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借贷细帐||交验帐account rendered LT+3q%W.UC  
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明细帐account stated kv
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与…银行开立一户头to open an account with ED![^=  
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与…银行建立交易to keep account with !)NidG  
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继续记帐to keep account i4Z4xTn  
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与…有交易to have an account with v:ER4  
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作成会计帐||有往来帐项to make out an account with B(HT.%r^A  
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清算||清理债务to make up an account ?;7b*Z  
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清洁帐目||与…停止交易to close ones account with hol<dB  
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结帐to close an account 2wh#$zGy  
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清理未付款to ask an account||to demand an account 6* r cR]  
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结清差额to balance the account with ]W9B6G_  
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清算to settle an account||to liquidate an account||to square an account f~\Xg7<  
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审查帐目||监查帐目to audit an account g
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检查帐目to examine an account RV!<?[  
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转入A的帐户to charge the amount to As account 0\ f-z6  
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以计帐方式付款to pay on account {e9Y !oFg  
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代理某人||为某人on ones account||on account of one k^*$^;z  
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为自己计算||独立帐目on ones own account (T;9us0  
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由某人收益并负风险on ones account and risk||for ones account and risk wgZrrq/W|  
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由某人负担for ones account||for account of one TcZN %  
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按某人指示||列入某人帐户by order and for account of one F@<MT<TRf  
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列入5月份帐目for May account ,i! [QXZ  
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编入某中帐项下to pass to the account of||to place to the account of '>]&rb09|  
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寄出清算书to send in an account||to send in render an account >;}] pI0T  
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支票薄cheque book T^NJ4L4#  
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支票陈票人cheque drawer _/Tlqzp  
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持票人cheque holder pj@Yqg/  
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不记名支票cheque to bearer||bearer cheque p_gA/. v=  
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记名支票||认人支票cheque to order IadK@?X6j  
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到期支票antedated cheque {YBl:r
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未到期支票postdated cheque PJ0Jjoh"Y  
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保付支票certified cheque W1;=J^<&1  
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未获兑现支票，退票returned cheque _Ws#UL+Nq  
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横线支票crossed cheque C)U #T)  
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普通横线general crossing JR!Q,7S2!N  
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特别横线special crossing XRtyC4f  
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空白支票blank cheque +<GrRYbC  
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失效支票，过期支票stale cheque :a=ro2NH  
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普通支票open cheque AL(n*,  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]!]`~ Z/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges c5Z;%v |y  
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支票换现金||兑现to cash a cheque !}z%#$  
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清理票款to clear a cheque ])+Sc"g4k  
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保证兑现to certify a cheque :yd=No@  
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填写支票数额to fill up a cheque s4!|v`+$M  

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支票上划线to cross a cheque ;+S2

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开发支票to make out a cheque R1]v}f_I"  
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签发支票，开立支票to draw a cheque||to issue a cheque *uk\O]  
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透支支票to overdraw a cheque a7QlU=\  
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背书支票to endorse a cheque Ri^sQ<~(  
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请付票款||清付票款to pay a cheque||to honour a cheque 17MN8SfQ  
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支票退票to dishonour a cheque \t&n jMWpZ  
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拒付支票to refuse a cheque MY0[Oq cm=  
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拒付支票to stop payment of a cheque UcKWa>:Fi  
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提示要求付款to present for payment RPScP  
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见票即付持票人payable to bearer Yp?a= R  
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支付指定人payable to order MO(5-R`  
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已过期||无效out of date||stale <try%p|f  
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请给出票人R/D||refer to drawer CO6XIgTe  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9Rt(G_'  
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文字与数字不一致words and figures differ JqH.QnKcv  
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支票 %CfTqbB  
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时间已过account closed vr]dRStr  
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更改处应加盖印章alterations require initials >=RHE@  
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时间已过effects not cleared h?O%XnD  
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停止付款payment stopped S3[oA&  
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支票毁损cheque mutilated DW;.R< 8  
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汇款||寄钱to remit||to send money <MDFfnj  
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寄票供取款||支票支付to send a cheque for payment m0K2p~  
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寄款人a remitter E"vi+'(v  
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收款人a remittee Wn)A/Z ^r  
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国外汇票foreign Bill Ymh2qGcj]8  
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国内汇票inland Bill
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跟单汇票documentary bill AI`1N%Owi  
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空头汇票accommodation bill Er Uk>V  
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原始汇票original bill MkIO0&0O  
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改写||换新票据renewed bill eT \Q  
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即期汇票sight bill||bill on demand <i@j
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…days after date||…days after date…日后付款 F 973U  
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…months after date||…months after date…月后付款 6aK2{-+  
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见票后…日付款…days after sight||…days sight {dH<Un(4Z  
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见票后…月付款…months after sight||…months sight +m},c-,=$w  
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同组票据set of bills tAn6pGp  
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单张汇票sola of exchange||sole of exchange pIjVJ9+j  
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远期汇票usance bill||bill at usance 3`!KndY1  
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长期汇票long bill 55e
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短期汇票short bill cC]1D*Bn  
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逾期汇票overdue bill HK.J/Zr  
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宽限日期days of grace
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电汇telegraphic transfer （T.T） (`xnA~BN  
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邮汇postal order||postal note （Am.）||post office order||money order {P+[CO  
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本票promissory note （P/N） JR)rp3o-  
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押汇负责书||押汇保证书letter of hypothecation 7F~+z7(h  
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副保||抵押品||付属担保物collateral security ]42l:at  
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担保书trust receipt||letter of indemnity T(DE^E@a  
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承兑||认付acceptance ks$G6WC  
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单张承兑general acceptance ZxQP,Ys_Y  
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有条件承兑qualified acceptance Q{60^vg  
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附条件认付conditional acceptance ;U&VPIX$  
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部分认付partial acceptance   ";]m]PRAam