[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。   <qBM+m$|)  
会计报表statement of account 'lOpoWDL  
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往来帐目account current C Zkmd   
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现在往来帐||存款额current accout m=60a@o]  
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销货帐account sales e[db?f2!  
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共同计算帐项joint account EU'P U  
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未决帐项outstanding account hwSxdT6  
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贷方帐项credit account||creditor account ^$y`Q @-9  
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借方帐项debit account||debtor account }-p-(  
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应付帐||应付未付帐account payable /{-J_+u*%  
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应收帐||应收未收帐account receivable 8o466m6/  
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新交易||新帐new account |A2o$H  
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未决帐||老帐old account 5qkyi]/U8  
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现金帐cash account !)(To  
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流水帐running account jgBJs^JgYG  
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暂记帐||未定帐suspense account 7Kti&T  
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过期帐||延滞帐overdue account||pastdue account B XO,  
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杂项帐户sundry account @ZtvpL}e  
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详细帐单||明细表detail account h-\+# .YP  
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呆帐bad account Jv~^hN2  
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会计项目title of account
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会计薄||帐薄account-book H)5"<=]  
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营业报告书||损益计算表account of budiness||business report ^-(DokdBn  
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借贷细帐||交验帐account rendered [f=Y*=u9,  
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明细帐account stated eq qnR.0  
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与…银行开立一户头to open an account with [NbW"Y7  
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与…银行建立交易to keep account with V2$M`|E  
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继续记帐to keep account 'AZ

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与…有交易to have an account with NdC5w-WY  
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作成会计帐||有往来帐项to make out an account with m1M6N`f  
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清算||清理债务to make up an account ?h,. 1Tb  
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清洁帐目||与…停止交易to close ones account with _.SpU`>/f  
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结帐to close an account Yh{5O3(;  
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清理未付款to ask an account||to demand an account {d> 6*b  
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结清差额to balance the account with =FfR?6 ~  
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清算to settle an account||to liquidate an account||to square an account nPH\Lra  
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审查帐目||监查帐目to audit an account 3;R`_#t+  
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检查帐目to examine an account CjJ n  

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转入A的帐户to charge the amount to As account c*R18,5-  
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以计帐方式付款to pay on account &iT^IkA{  
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代理某人||为某人on ones account||on account of one u(JuU/U  
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为自己计算||独立帐目on ones own account SRrp =>w?  
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由某人收益并负风险on ones account and risk||for ones account and risk `R*!GHro  
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由某人负担for ones account||for account of one \3)U~[O>:  
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按某人指示||列入某人帐户by order and for account of one iu{QHjZK(  
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列入5月份帐目for May account Sf t, $  
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编入某中帐项下to pass to the account of||to place to the account of E Dg; s-T=  
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寄出清算书to send in an account||to send in render an account H+Q_%%[N  
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支票薄cheque book >8injW352  
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支票陈票人cheque drawer s_6Iz^]I  
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持票人cheque holder Qe=eer~jI  
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不记名支票cheque to bearer||bearer cheque &>XSQB(&%  
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记名支票||认人支票cheque to order ;(LC{jY  
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到期支票antedated cheque 3 FLht L  
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未到期支票postdated cheque 
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保付支票certified cheque 1@`mpm#Y  
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未获兑现支票，退票returned cheque C 6:; T%  
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横线支票crossed cheque AHTQF#U^  
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普通横线general crossing "@&I*1&  
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特别横线special crossing 50`<[w<J q  
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空白支票blank cheque 9X87"  
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失效支票，过期支票stale cheque *7!*kqg!u  
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普通支票open cheque m#t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount I i J%.U  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HiDL:14  
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支票换现金||兑现to cash a cheque DX@*lM  
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清理票款to clear a cheque
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保证兑现to certify a cheque >-<7 r?~  
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填写支票数额to fill up a cheque {,b:f  
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支票上划线to cross a cheque %4HpTx  
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开发支票to make out a cheque E7UYJ)6]  
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签发支票，开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque 60&4?<lR4  
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背书支票to endorse a cheque _f5n t:-  
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请付票款||清付票款to pay a cheque||to honour a cheque ykbTWp$Y4Z  
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支票退票to dishonour a cheque z^
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拒付支票to refuse a cheque P_f^gB7  
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拒付支票to stop payment of a cheque !Cv:,q  
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提示要求付款to present for payment Pwh0Se5Z  
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见票即付持票人payable to bearer 8hx 3pv
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支付指定人payable to order 3l8k O  
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已过期||无效out of date||stale ] oh.w  
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请给出票人R/D||refer to drawer c/q -WEKL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _PR><L_  
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文字与数字不一致words and figures differ (f*0Wp;  
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支票 %wYGI  
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时间已过account closed v)a$;P%  
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更改处应加盖印章alterations require initials UmRI! WQl  
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时间已过effects not cleared -8]M ,,?  
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停止付款payment stopped P;#}@/E  
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支票毁损cheque mutilated M@n9i@UsO  
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汇款||寄钱to remit||to send money n' \poB?  
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寄票供取款||支票支付to send a cheque for payment u5,\Kz  
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寄款人a remitter
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收款人a remittee ,,Dwb\B}  
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国外汇票foreign Bill n 6PXPc  
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国内汇票inland Bill q&h&GZ  
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跟单汇票documentary bill kAF[K,GG  
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空头汇票accommodation bill _`/:gkZS  
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原始汇票original bill #|\NG  
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改写||换新票据renewed bill : GZx-   
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即期汇票sight bill||bill on demand Pa.D+  
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…days after date||…days after date…日后付款 #
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…months after date||…months after date…月后付款 !2)$lM1@J  
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见票后…日付款…days after sight||…days sight tpJe1J<  
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见票后…月付款…months after sight||…months sight <,%qt_ !  
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同组票据set of bills dqU bJc]  
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单张汇票sola of exchange||sole of exchange uqaP\  
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远期汇票usance bill||bill at usance :wn9bCom?M  
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长期汇票long bill Gj6(y caS  
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短期汇票short bill 0Q^a*7w`8a  
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逾期汇票overdue bill {H FF|Dx  
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宽限日期days of grace pIKQx5;  
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电汇telegraphic transfer （T.T） \ /(;LHWQ  
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邮汇postal order||postal note （Am.）||post office order||money order VqzcTr]_  
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本票promissory note （P/N） 9[<,49  
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押汇负责书||押汇保证书letter of hypothecation A#:5b5R  
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副保||抵押品||付属担保物collateral security jfxW9][  
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担保书trust receipt||letter of indemnity 7_,)"J2^  
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承兑||认付acceptance PCxv_Svf  
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单张承兑general acceptance d|UK=B^x  
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有条件承兑qualified acceptance 39s%CcI`k  
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附条件认付conditional acceptance aE0yO#=   
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部分认付partial acceptance   n@9*>DU