[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。   _o?(t\B9{  
会计报表statement of account !~N4}!X3du  
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往来帐目account current J=X% xb  
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现在往来帐||存款额current accout )h0E$*  
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销货帐account sales f4I#a &DO  
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共同计算帐项joint account "x;k'{S  
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未决帐项outstanding account W Q}!]$<"y  
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贷方帐项credit account||creditor account 8q [ c  
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借方帐项debit account||debtor account 8R
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应付帐||应付未付帐account payable Yb
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应收帐||应收未收帐account receivable >y Bxa)  
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新交易||新帐new account v]T(zL|  
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未决帐||老帐old account %A62xnX  
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现金帐cash account V[Rrst0yo  
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流水帐running account M%&A.j[  
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暂记帐||未定帐suspense account Y=a v8Y|`  
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过期帐||延滞帐overdue account||pastdue account vx!::V7s6  
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杂项帐户sundry account rX33s  
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详细帐单||明细表detail account {N!E5*$Tr  
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呆帐bad account 2(m85/Hr\;  
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会计项目title of account uC,"5C  
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会计薄||帐薄account-book {f+N] Oo*  
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营业报告书||损益计算表account of budiness||business report b , juF2  
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借贷细帐||交验帐account rendered E X%6''ys  
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明细帐account stated C:`;d&d  
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与…银行开立一户头to open an account with v*E(/}<v  
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与…银行建立交易to keep account with XJqTmj3   
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继续记帐to keep account !fY7"E{%%  
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与…有交易to have an account with Hd9XfU  
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作成会计帐||有往来帐项to make out an account with *LANGQ"2(i  
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清算||清理债务to make up an account Cyq?5\a  
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清洁帐目||与…停止交易to close ones account with XZ`:wmc|  
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结帐to close an account qve ./  
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清理未付款to ask an account||to demand an account H&#{l)  
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结清差额to balance the account with NYwR2oX  
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清算to settle an account||to liquidate an account||to square an account M|q~6oM  
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审查帐目||监查帐目to audit an account !gF9k8\Yr$  
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检查帐目to examine an account #`(WUn0H?  
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转入A的帐户to charge the amount to As account *)<B0SjT  
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以计帐方式付款to pay on account 33'Y[4  
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代理某人||为某人on ones account||on account of one z0%\OhuCcf  
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为自己计算||独立帐目on ones own account `Out(Hn  
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由某人收益并负风险on ones account and risk||for ones account and risk v>Lm;q(  
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由某人负担for ones account||for account of one {W##^
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按某人指示||列入某人帐户by order and for account of one "]\+?  
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列入5月份帐目for May account 8|$3OVS  
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编入某中帐项下to pass to the account of||to place to the account of l9M0cZ,  
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寄出清算书to send in an account||to send in render an account pT$f8xJ  
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支票薄cheque book bb d.  
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支票陈票人cheque drawer @'=Uq  
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持票人cheque holder @Udf AyL  
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不记名支票cheque to bearer||bearer cheque TFcT3]R[rL  
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记名支票||认人支票cheque to order 3 LdQ]S  
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到期支票antedated cheque TW^/sx  
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未到期支票postdated cheque C^)
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保付支票certified cheque 'L{8@gqi  
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未获兑现支票，退票returned cheque 8 B**8yg.  
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横线支票crossed cheque LbtX0^  
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普通横线general crossing jg&E94}+  
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特别横线special crossing _{|D  
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空白支票blank cheque G7=pBf  
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失效支票，过期支票stale cheque sN("+ sZ.n  
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普通支票open cheque +D1d=4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^V|Oxp'7_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges /CTc7.OYt  
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支票换现金||兑现to cash a cheque F} d  
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清理票款to clear a cheque *.&HD6Qr  
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保证兑现to certify a cheque +ki{H}G21  
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填写支票数额to fill up a cheque ?`[NFqv_]  
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支票上划线to cross a cheque B4XZko(  
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开发支票to make out a cheque nv<` K9d  
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签发支票，开立支票to draw a cheque||to issue a cheque yFhB>i  
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透支支票to overdraw a cheque ,i.%nZw\  
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背书支票to endorse a cheque vEQ<A<[Z  
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请付票款||清付票款to pay a cheque||to honour a cheque &:=$wc  
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支票退票to dishonour a cheque f f7(  
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拒付支票to refuse a cheque (qwdQMj`  
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拒付支票to stop payment of a cheque ^/Sh=4=G  
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提示要求付款to present for payment ]IJv-(  
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见票即付持票人payable to bearer t5 a7DD  
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支付指定人payable to order 7m5Co>NkuK  
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已过期||无效out of date||stale }jF+`!*
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请给出票人R/D||refer to drawer U\+&cob.  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K X]oE+:  
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文字与数字不一致words and figures differ AW5iV3  
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支票 ,ZI\dtl  
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时间已过account closed %c^ m\E  
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更改处应加盖印章alterations require initials Tvf~P w  
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时间已过effects not cleared EH`0  
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停止付款payment stopped |k-
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支票毁损cheque mutilated Jme%  
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汇款||寄钱to remit||to send money nx4P^PC  
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寄票供取款||支票支付to send a cheque for payment xDrV5bg
 
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寄款人a remitter )}X5u%woV  
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收款人a remittee C%H9[%k  
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国外汇票foreign Bill - 0~IY  
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国内汇票inland Bill XNmQ?`.2'  
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跟单汇票documentary bill ujx-jIhT_  
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空头汇票accommodation bill 8gpBz'/,  
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原始汇票original bill b:B[3|  
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改写||换新票据renewed bill tBl#o ^  
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即期汇票sight bill||bill on demand = K6c;  
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…days after date||…days after date…日后付款 ?cB O6^  
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…months after date||…months after date…月后付款 9[f%;WaS  
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见票后…日付款…days after sight||…days sight & >b+loF  
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见票后…月付款…months after sight||…months sight : ~'Z(-a  
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同组票据set of bills n'3u]~7^  
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单张汇票sola of exchange||sole of exchange 4a 4N C  
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远期汇票usance bill||bill at usance =?+w)(*0c  
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长期汇票long bill To^# 0  
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短期汇票short bill [lOf|^9  
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逾期汇票overdue bill 'FqEB]gu  
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宽限日期days of grace  /+N|X  
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电汇telegraphic transfer （T.T） a 0{[P$$  
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邮汇postal order||postal note （Am.）||post office order||money order Ia'x]
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本票promissory note （P/N） \a?K?v|8  
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押汇负责书||押汇保证书letter of hypothecation }$<^wt  
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副保||抵押品||付属担保物collateral security {v,{x1  
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担保书trust receipt||letter of indemnity ) b
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承兑||认付acceptance n}0za#G  
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单张承兑general acceptance ]GQv4-y  
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有条件承兑qualified acceptance UlnyTz~  
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附条件认付conditional acceptance ^p$1D  
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部分认付partial acceptance   ] xb]8]