[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。   C;|Ru*  
会计报表statement of account RY&~{yl$"1  
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往来帐目account current (msJ:SG  
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现在往来帐||存款额current accout mb/Y  
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销货帐account sales ev`p!p  
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共同计算帐项joint account l\H9Io3  
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未决帐项outstanding account 9E+^FZe  
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贷方帐项credit account||creditor account 0 }q/VH57  
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借方帐项debit account||debtor account k5^'
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应付帐||应付未付帐account payable =k2"1f~e  
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应收帐||应收未收帐account receivable  L{u1_  
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新交易||新帐new account ;f[@zo><r  
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未决帐||老帐old account wi S8S{K5  
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现金帐cash account D}K/5iU]a  
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流水帐running account hP=z<&zb/  
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暂记帐||未定帐suspense account bn8?-  
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过期帐||延滞帐overdue account||pastdue account ^<nN~@
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杂项帐户sundry account ! jb{q bq  
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详细帐单||明细表detail account _\2^s&iJh  
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呆帐bad account ]qk/V:H:  
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会计项目title of account JTg 0T+  
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会计薄||帐薄account-book sN C?o[9l!  
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营业报告书||损益计算表account of budiness||business report OpL6Y+<  
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借贷细帐||交验帐account rendered J7\q#]?  
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明细帐account stated 2:N_c\Vi  
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与…银行开立一户头to open an account with Dgm%Ng  
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与…银行建立交易to keep account with `_'Dj>  
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继续记帐to keep account N1!5J
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与…有交易to have an account with #(IMRdUf  
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作成会计帐||有往来帐项to make out an account with (A'q@-XQ  
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清算||清理债务to make up an account gyQ 9Z}  
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清洁帐目||与…停止交易to close ones account with R [9PFMn  
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结帐to close an account ~}0hN]*G  
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清理未付款to ask an account||to demand an account 6>BDA?  
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结清差额to balance the account with ls"\YSq$  
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清算to settle an account||to liquidate an account||to square an account ]AC!R{H  
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审查帐目||监查帐目to audit an account @j\?h$A/  
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检查帐目to examine an account 9 /Ai(  
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转入A的帐户to charge the amount to As account R3{*v =ov  
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以计帐方式付款to pay on account p[
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代理某人||为某人on ones account||on account of one l\sS?  
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为自己计算||独立帐目on ones own account PK2R
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由某人收益并负风险on ones account and risk||for ones account and risk 38*'8=Y#>  
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由某人负担for ones account||for account of one @`IXu$Wm(  
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按某人指示||列入某人帐户by order and for account of one _UH/}!nqB  
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列入5月份帐目for May account aDN6MZM  
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编入某中帐项下to pass to the account of||to place to the account of !"`@sd~  
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寄出清算书to send in an account||to send in render an account 6 ?1s`{yy  
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支票薄cheque book ;Pol#0_(  
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支票陈票人cheque drawer |eHwp  
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持票人cheque holder pP|,7c5  
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不记名支票cheque to bearer||bearer cheque 2Pbe~[  
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记名支票||认人支票cheque to order <U@P=G<t  
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到期支票antedated cheque G 6W
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未到期支票postdated cheque J&A;#<qY  
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保付支票certified cheque =kd YN5R  
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未获兑现支票，退票returned cheque DC&A1I&  
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横线支票crossed cheque -<_7\09  
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普通横线general crossing vK(I3db!  
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特别横线special crossing Xtft*Z  
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空白支票blank cheque jPnO@H1  
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失效支票，过期支票stale cheque "IG+V:{ou  
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普通支票open cheque .j U Z  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Qv=Bq{N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Qvs(Rt3?y  
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支票换现金||兑现to cash a cheque ,Zr YJ<  
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清理票款to clear a cheque
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保证兑现to certify a cheque e(4bx5<*  
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填写支票数额to fill up a cheque U3(L.8(sA  
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支票上划线to cross a cheque X*43!\  
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开发支票to make out a cheque eimA *0Cq  
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签发支票，开立支票to draw a cheque||to issue a cheque iA5* _tK5  
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透支支票to overdraw a cheque #khyy-B=  
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背书支票to endorse a cheque R|cFpRe  
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请付票款||清付票款to pay a cheque||to honour a cheque -wG[>Y  
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支票退票to dishonour a cheque AVdd?Ew  
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拒付支票to refuse a cheque v/4X[6(  
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拒付支票to stop payment of a cheque yA`]%U((  
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提示要求付款to present for payment Fg}5V,  
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见票即付持票人payable to bearer pdXgr)Uv  
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支付指定人payable to order p~{%f#V  
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已过期||无效out of date||stale )LS+M_  
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请给出票人R/D||refer to drawer 7^Q$pT>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 6W#F Ss~  
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文字与数字不一致words and figures differ KV&_^xSoh|  
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支票 V?=zuB?'  
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时间已过account closed KVe '2Q<  
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更改处应加盖印章alterations require initials WiCM,wDi  
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时间已过effects not cleared dM;WG;8e  
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停止付款payment stopped / {bK*A!  
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支票毁损cheque mutilated w!k4&Rb3  
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汇款||寄钱to remit||to send money M|]1}8d?  
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寄票供取款||支票支付to send a cheque for payment l[0P*(I ,  
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寄款人a remitter 6KTY `'I  
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收款人a remittee \+A<s,x  
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国外汇票foreign Bill ,p1]_D&  
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国内汇票inland Bill !r <|F  
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跟单汇票documentary bill %Q~Lk]B?t  
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空头汇票accommodation bill bm.H0rHR4  
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原始汇票original bill M(jH"u&f  
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改写||换新票据renewed bill T5;D0tM/  
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即期汇票sight bill||bill on demand O
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…days after date||…days after date…日后付款 TW0^wSm  
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…months after date||…months after date…月后付款 ~^*tIIOX  
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见票后…日付款…days after sight||…days sight  ?`>yl4  
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见票后…月付款…months after sight||…months sight >Z%^|S9  
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同组票据set of bills ES>3Cf
 
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单张汇票sola of exchange||sole of exchange pK`rm"6G  
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远期汇票usance bill||bill at usance .H&;pOf  
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长期汇票long bill *Pl[a1=o  
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短期汇票short bill pV!(#45~W  
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逾期汇票overdue bill DF~w20+  
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宽限日期days of grace ~-6;h.x=  
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电汇telegraphic transfer （T.T）
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邮汇postal order||postal note （Am.）||post office order||money order pmS=$z;I  
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本票promissory note （P/N） K(p1+GHC  
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押汇负责书||押汇保证书letter of hypothecation YJ
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副保||抵押品||付属担保物collateral security 4k#6)e  
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担保书trust receipt||letter of indemnity xv2;h4{<  
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承兑||认付acceptance H)p
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单张承兑general acceptance n Au>i<  
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有条件承兑qualified acceptance 1#@'U90xf  
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附条件认付conditional acceptance QdRMp n}q  
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部分认付partial acceptance   mZ5UaSG