[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。   _s<s14+od  
会计报表statement of account >?_}NZ,y  
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往来帐目account current ^vTx%F  
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现在往来帐||存款额current accout OjNOvh&N  
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销货帐account sales on"ENT  
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共同计算帐项joint account Ux{0)"fj  
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未决帐项outstanding account Zy.A9Bh~  
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贷方帐项credit account||creditor account IOF!Ra:w  
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借方帐项debit account||debtor account SAj#+_db  
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应付帐||应付未付帐account payable o3eaNYa  
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应收帐||应收未收帐account receivable <L11s%5-  
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新交易||新帐new account AAW] Y#UwW  
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未决帐||老帐old account `IJ)'$pn  
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现金帐cash account ?.uhp  
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流水帐running account K"|~D0Qgo  
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暂记帐||未定帐suspense account `HnZ{PKf  
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过期帐||延滞帐overdue account||pastdue account t#8QyN  
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杂项帐户sundry account - US>].  
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详细帐单||明细表detail account !4gHv4v;  
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呆帐bad account SK& 1l`3  
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会计项目title of account rZ5xQ#IA  
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会计薄||帐薄account-book 2~7*jA+Ab  
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营业报告书||损益计算表account of budiness||business report nT2b"wkTT  
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借贷细帐||交验帐account rendered n@h$V\&\iM  
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明细帐account stated @jjxgd'%&  
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与…银行开立一户头to open an account with F Pjc;zNA  
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与…银行建立交易to keep account with zFipuG0
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继续记帐to keep account N%q{CYF6  
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与…有交易to have an account with "}%j'  
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作成会计帐||有往来帐项to make out an account with {|j-e{*  
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清算||清理债务to make up an account '4
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清洁帐目||与…停止交易to close ones account with Z\QNn  
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结帐to close an account f*hnzj  
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清理未付款to ask an account||to demand an account `'mRGz7t  
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结清差额to balance the account with | pU>^  
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清算to settle an account||to liquidate an account||to square an account [{T/2IGq  
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审查帐目||监查帐目to audit an account ,y/
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检查帐目to examine an account 6/(Z*L"~6k  
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转入A的帐户to charge the amount to As account ~aL?{kb+  
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以计帐方式付款to pay on account cyL|.2,  
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代理某人||为某人on ones account||on account of one z^%`sUgP  
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为自己计算||独立帐目on ones own account =_2(S6~  
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由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one 'sI @es  
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按某人指示||列入某人帐户by order and for account of one O0mQHpi:  

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列入5月份帐目for May account P$`k* v  
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编入某中帐项下to pass to the account of||to place to the account of }iB>3|\  
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寄出清算书to send in an account||to send in render an account pi PV&ytI  
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支票薄cheque book 6uWPIM;  
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支票陈票人cheque drawer kmsgaB7?  
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持票人cheque holder mC`U"
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不记名支票cheque to bearer||bearer cheque iA+zZVwO  
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记名支票||认人支票cheque to order +0n,>eDjg^  
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到期支票antedated cheque @LDu08lr  
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未到期支票postdated cheque [ST7CrwC  
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保付支票certified cheque u=!n9
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未获兑现支票，退票returned cheque YH$whJ`W0  
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横线支票crossed cheque r
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普通横线general crossing 6AL Ud^  
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特别横线special crossing 's6hCs&|NV  
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空白支票blank cheque 5NAB^&{Z<X  
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失效支票，过期支票stale cheque N"o+;yR  
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普通支票open cheque #`{L_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 kv'gs+,e  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges DFF B:<  
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支票换现金||兑现to cash a cheque /0I=?+QSo  
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清理票款to clear a cheque X mX .)h'Y  
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保证兑现to certify a cheque /Jci1o  
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填写支票数额to fill up a cheque bkfk9P  
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支票上划线to cross a cheque mjz<,s`D  
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开发支票to make out a cheque +O,h<*y  
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签发支票，开立支票to draw a cheque||to issue a cheque pe1_E KU  
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透支支票to overdraw a cheque SMdkD]{g  
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背书支票to endorse a cheque >av.pJ(>  
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请付票款||清付票款to pay a cheque||to honour a cheque sB,>4*Zd  
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支票退票to dishonour a cheque 32sb$|eQq  
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拒付支票to refuse a cheque t[
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拒付支票to stop payment of a cheque 7o4 vf~  
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提示要求付款to present for payment (Q$]X5L  
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见票即付持票人payable to bearer '\2lWR]ndd  
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支付指定人payable to order X&<#3n  
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已过期||无效out of date||stale %-4e8d74/  
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请给出票人R/D||refer to drawer `f^`i~c\  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +M\*C#  
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文字与数字不一致words and figures differ XU0"f!23x  
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支票 b)u9#%Q  
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时间已过account closed tE{7S/?h  
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更改处应加盖印章alterations require initials )`rC"N)  
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时间已过effects not cleared q9Y0Lk  
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停止付款payment stopped 4PUM.%  
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支票毁损cheque mutilated /KKX;L[D(  
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汇款||寄钱to remit||to send money zMrZ[AU  
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寄票供取款||支票支付to send a cheque for payment dl{3fldb  
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寄款人a remitter *rEW@06^\  
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收款人a remittee >8NQ8i=]V1  
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国外汇票foreign Bill _F3vC#  
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国内汇票inland Bill hrAI@.Bo  
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跟单汇票documentary bill n6uobo-  
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空头汇票accommodation bill sU}e78mh  
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原始汇票original bill |]]fcJOBP  
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改写||换新票据renewed bill L]tyL)  
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即期汇票sight bill||bill on demand HxM-VK'  
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…days after date||…days after date…日后付款 FVpe*]  
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…months after date||…months after date…月后付款 2Vi
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见票后…日付款…days after sight||…days sight N,1wfOE  
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见票后…月付款…months after sight||…months sight }$UFc1He\J  
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同组票据set of bills k{#:O=  
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单张汇票sola of exchange||sole of exchange ls5S9R 5  
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远期汇票usance bill||bill at usance WV% KoM,%  
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长期汇票long bill oa4}GNH  
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短期汇票short bill ;CrA  
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逾期汇票overdue bill C+mU_g>  
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宽限日期days of grace s6$3[9Vh&9  
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电汇telegraphic transfer （T.T） P8jK yo  
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邮汇postal order||postal note （Am.）||post office order||money order aI<~+]  
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本票promissory note （P/N） ,uv$oP-  
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押汇负责书||押汇保证书letter of hypothecation X=3@M_Jzo  
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副保||抵押品||付属担保物collateral security !r
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担保书trust receipt||letter of indemnity ?@1'WD t  
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承兑||认付acceptance ]c)SVn$6  
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单张承兑general acceptance z7q2+;L  
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有条件承兑qualified acceptance 'T[ zh#v>S  
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附条件认付conditional acceptance RY{tX`  
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部分认付partial acceptance   MbfzGYA2~