[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。   0Z~p%C<LW  
会计报表statement of account j\,EO+ZQCv  
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往来帐目account current BZ:H`M`n  
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现在往来帐||存款额current accout ./,/
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销货帐account sales tro7Di2Q  
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共同计算帐项joint account yGWxpzmRS  
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未决帐项outstanding account ]or>?{4g  
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贷方帐项credit account||creditor account xgbJ2Mh  
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借方帐项debit account||debtor account H(bs$C4F  
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应付帐||应付未付帐account payable aEM%R<e  
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应收帐||应收未收帐account receivable KB%"bqB|  
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新交易||新帐new account *FC=X)_&W  
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未决帐||老帐old account ,a gc  
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现金帐cash account E}Y!O"CAV  
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流水帐running account :z4)5= 6M  
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暂记帐||未定帐suspense account v5By:z  
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过期帐||延滞帐overdue account||pastdue account My<snmr2d  
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杂项帐户sundry account 
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详细帐单||明细表detail account @n(Z$)8tR  
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呆帐bad account 5!l0zLQPo  
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会计项目title of account aemc2b*  
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会计薄||帐薄account-book )6+eNsxMlC  
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营业报告书||损益计算表account of budiness||business report /G5d|P  
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借贷细帐||交验帐account rendered 5$wpL(:R(  
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明细帐account stated Svc|0Ad&  
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与…银行开立一户头to open an account with LM7$}#$R  
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与…银行建立交易to keep account with |g #K]v  
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继续记帐to keep account wvbPnf^y  
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与…有交易to have an account with PI`jExL  
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作成会计帐||有往来帐项to make out an account with =li|  
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清算||清理债务to make up an account B<~ NS)w  
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清洁帐目||与…停止交易to close ones account with G.(mp<-  
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结帐to close an account 2n `S5(
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with aBNZdX]vzO  
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清算to settle an account||to liquidate an account||to square an account $ 6CwkM:  
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审查帐目||监查帐目to audit an account HO[wTB|D]  
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检查帐目to examine an account i:Zm*+Gi  
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转入A的帐户to charge the amount to As account z^GDJddG  
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以计帐方式付款to pay on account <}sq?Sfq!  
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代理某人||为某人on ones account||on account of one P( ;?kg}0  
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为自己计算||独立帐目on ones own account Rcawc Y  
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由某人收益并负风险on ones account and risk||for ones account and risk zLF?P3^  
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由某人负担for ones account||for account of one V~ TWKuR  
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按某人指示||列入某人帐户by order and for account of one %eJGte-  
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列入5月份帐目for May account m ~>Y{F2  
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编入某中帐项下to pass to the account of||to place to the account of jr)7kP@  
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寄出清算书to send in an account||to send in render an account ;P;((2_X9  
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支票薄cheque book qiZO _=0  
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支票陈票人cheque drawer \V>?Do 7  
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持票人cheque holder Q.Aw2  
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不记名支票cheque to bearer||bearer cheque jAh2N3)  
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记名支票||认人支票cheque to order O}[PJfvBHo  
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到期支票antedated cheque 63!rU B!  
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未到期支票postdated cheque !vn1v) 6  
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保付支票certified cheque <}jPXEB"  
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未获兑现支票，退票returned cheque iU+nqY'  
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横线支票crossed cheque \tyg(srw0  
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普通横线general crossing XI Jlc~2  
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特别横线special crossing Q/I)V2a1i  
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空白支票blank cheque c~<1':  
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失效支票，过期支票stale cheque wzjU,Mwe  
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普通支票open cheque G+*cpn  
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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/x iT  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )<4_:  
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支票换现金||兑现to cash a cheque 9=dkx^q  
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清理票款to clear a cheque qBk``!|s]  
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保证兑现to certify a cheque 7q9gngT1LA  
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填写支票数额to fill up a cheque 6er(%4!  
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支票上划线to cross a cheque u>T76,8|\  
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开发支票to make out a cheque eQ
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签发支票，开立支票to draw a cheque||to issue a cheque Sg*0[a3z  
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透支支票to overdraw a cheque !DjT<dxf  
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背书支票to endorse a cheque ?p8Qx\%*  
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请付票款||清付票款to pay a cheque||to honour a cheque ,=w!vO5s  
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支票退票to dishonour a cheque 9k2,3It  
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拒付支票to refuse a cheque N7.  @FK  
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拒付支票to stop payment of a cheque 6&!l'[hU  
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提示要求付款to present for payment #vnT&FN0[  
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见票即付持票人payable to bearer (:}<xxl  
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支付指定人payable to order  nP_=GI  
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已过期||无效out of date||stale u6_jn
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请给出票人R/D||refer to drawer UH40~LxIma  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <9 },M  
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文字与数字不一致words and figures differ FW^.m?}|  
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支票 V_M@g;<o  
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时间已过account closed \\iK'|5YG  
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更改处应加盖印章alterations require initials QZ0R:TY  
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时间已过effects not cleared 65"uD7;  
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停止付款payment stopped $[w|oAwi  
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支票毁损cheque mutilated k) 3s
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汇款||寄钱to remit||to send money |P~q/Wff  
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寄票供取款||支票支付to send a cheque for payment f:FpyCo=9  
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寄款人a remitter )?9\$^I  
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收款人a remittee L3g9b53\  
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国外汇票foreign Bill TL]
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国内汇票inland Bill m"q/,}DR  
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跟单汇票documentary bill IF^ [^^v+H  
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空头汇票accommodation bill ^ }tLnF  
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原始汇票original bill =J`gGDhGY-  
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改写||换新票据renewed bill i5Eeg`NMl  
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即期汇票sight bill||bill on demand 7 s7}?l9  
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…days after date||…days after date…日后付款 :82?'aR  
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…months after date||…months after date…月后付款 G]at{(^Vz  
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见票后…日付款…days after sight||…days sight L,O>6~9:^1  
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见票后…月付款…months after sight||…months sight 8TUF w@H%  
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同组票据set of bills 8rla0d@  
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单张汇票sola of exchange||sole of exchange "$# $f  
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远期汇票usance bill||bill at usance l kI8{  
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长期汇票long bill :8GlyN<E  

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短期汇票short bill ?aP1  
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逾期汇票overdue bill 8h55$j  

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宽限日期days of grace l=Vowx.$2f  
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电汇telegraphic transfer （T.T） u40b? n.  
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邮汇postal order||postal note （Am.）||post office order||money order CUAg{]  
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本票promissory note （P/N） ~ex~(AWh  
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押汇负责书||押汇保证书letter of hypothecation eH"qI2 A  
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副保||抵押品||付属担保物collateral security \@iOnRuHn9  
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担保书trust receipt||letter of indemnity *!wO:<-  
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承兑||认付acceptance .(gT+5[  
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单张承兑general acceptance ;r0|_mnf  
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有条件承兑qualified acceptance K%aPl~e  
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附条件认付conditional acceptance $9 &Q.Kpq>  
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部分认付partial acceptance   buxI-wv