[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。   ?uF3Q)rCk  
会计报表statement of account @,]$FBT"5  
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往来帐目account current {Bpu-R&T  
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现在往来帐||存款额current accout pA\"Xe&  
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销货帐account sales
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共同计算帐项joint account #Xi9O.  
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未决帐项outstanding account Ed#Hilk'  
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贷方帐项credit account||creditor account :SN/fY  
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借方帐项debit account||debtor account t2FA|UF  
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应付帐||应付未付帐account payable $$T a  
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应收帐||应收未收帐account receivable l0%7u  
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新交易||新帐new account oLt%i:,A  
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未决帐||老帐old account lh;;%@1DM  
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现金帐cash account hhJs
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流水帐running account (l)r. Vj  
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暂记帐||未定帐suspense account GO6uQ};  
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过期帐||延滞帐overdue account||pastdue account ,veI'WHMB  
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杂项帐户sundry account piAFxS<6  
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详细帐单||明细表detail account Q&&oP:4~X*  
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呆帐bad account ,UW!?}@  
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会计项目title of account f+4j ^y}  
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会计薄||帐薄account-book JQA]O/|N  
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营业报告书||损益计算表account of budiness||business report j2=|,AmC  
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借贷细帐||交验帐account rendered dEPLkv  
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明细帐account stated i?'|}tK  
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与…银行开立一户头to open an account with (E7C 9U*  
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与…银行建立交易to keep account with ,7SqRY,+  
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继续记帐to keep account KDLrt  
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与…有交易to have an account with =s,}@iqNO4  
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作成会计帐||有往来帐项to make out an account with !3 zN [@w,  
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清算||清理债务to make up an account H}gp`YW:4  
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清洁帐目||与…停止交易to close ones account with KxQMPtHstz  
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结帐to close an account cueaOtD  
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清理未付款to ask an account||to demand an account [I}xR(a@n  
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结清差额to balance the account with r\FduyOXv  
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清算to settle an account||to liquidate an account||to square an account )a<MW66  
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审查帐目||监查帐目to audit an account ba^/Ar(B  
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检查帐目to examine an account v[O?7Np  
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转入A的帐户to charge the amount to As account :-oMkBS  
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以计帐方式付款to pay on account 'l_F@ZO{(  
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代理某人||为某人on ones account||on account of one /q) H0b  
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为自己计算||独立帐目on ones own account Q;GcV&f;f  
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由某人收益并负风险on ones account and risk||for ones account and risk -K/c~'%'*  
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由某人负担for ones account||for account of one ua,!kyS  
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按某人指示||列入某人帐户by order and for account of one 3AAciMq}  
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列入5月份帐目for May account Adgfo)X5  
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编入某中帐项下to pass to the account of||to place to the account of yT[=!M  
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寄出清算书to send in an account||to send in render an account z<gII~%  
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支票薄cheque book KyBtt47\  
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支票陈票人cheque drawer i*@ZIw  
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持票人cheque holder X"7x_yOZ  
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不记名支票cheque to bearer||bearer cheque >< VUly  
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记名支票||认人支票cheque to order 2/\I/QkTs  
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到期支票antedated cheque ,<Wt8'e  
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未到期支票postdated cheque Pq@-`sw  
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保付支票certified cheque ^Cvt^cI  
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未获兑现支票，退票returned cheque (:\L@j  
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横线支票crossed cheque !;P[Y"h@r  
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普通横线general crossing [j0jAl  
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特别横线special crossing  wG6Oz2(  
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空白支票blank cheque f2&6NC;  
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失效支票，过期支票stale cheque pp(?rE$S  
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普通支票open cheque Q7{{r&|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 _8-T?j**   
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _wX(OB  
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支票换现金||兑现to cash a cheque G l2WbY  
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清理票款to clear a cheque R y(<6u0  
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保证兑现to certify a cheque dw!Xt@,[g{  
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填写支票数额to fill up a cheque %s
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支票上划线to cross a cheque qm'@o -[  
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开发支票to make out a cheque Z_<NUPE  
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签发支票，开立支票to draw a cheque||to issue a cheque vjh'<5w9Wi  
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透支支票to overdraw a cheque p_e  x  
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背书支票to endorse a cheque H 8 66,]  
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请付票款||清付票款to pay a cheque||to honour a cheque 2n2,MB  
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支票退票to dishonour a cheque DT6BFx  
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拒付支票to refuse a cheque I")Ud?v0)  
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拒付支票to stop payment of a cheque x^Qij!mB%  
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提示要求付款to present for payment ;j(*:Nt1  
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见票即付持票人payable to bearer ~
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支付指定人payable to order zJ ;]z0O  
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已过期||无效out of date||stale >s,*=a  
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请给出票人R/D||refer to drawer -(}N-yu  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~EYdEqS)  
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文字与数字不一致words and figures differ `$3P@SO"  
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支票 ZC^?ng  
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时间已过account closed 'Nx"_jQ  
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更改处应加盖印章alterations require initials fKuaom9  
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时间已过effects not cleared R~N%sn  
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停止付款payment stopped ~$Z_#,|i?  
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支票毁损cheque mutilated p cm1IwR`  
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汇款||寄钱to remit||to send money BMhuM~?(  
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寄票供取款||支票支付to send a cheque for payment >>=v`}  
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寄款人a remitter D,uT#P  
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收款人a remittee +6Vu]96=KC  
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国外汇票foreign Bill WxF@'kdn*,  
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国内汇票inland Bill q{)Q ?E  
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跟单汇票documentary bill WF<*rl  
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空头汇票accommodation bill [dXRo rd  
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原始汇票original bill 11yS2D   
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改写||换新票据renewed bill :.\h.H;  
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即期汇票sight bill||bill on demand UX<0/"0
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…days after date||…days after date…日后付款 F?TmOa0  
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…months after date||…months after date…月后付款 k\M">K0E  
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见票后…日付款…days after sight||…days sight YyR~pT#ffT  
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见票后…月付款…months after sight||…months sight zX/9^+p:  
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同组票据set of bills L"!BN/i_  
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单张汇票sola of exchange||sole of exchange v|mZcAz  
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远期汇票usance bill||bill at usance c^8y/wfok  
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长期汇票long bill yS-owtVCGF  
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短期汇票short bill !P0
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逾期汇票overdue bill  `#lNur\x  
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宽限日期days of grace rB:W
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电汇telegraphic transfer （T.T） 6(}8[i:  
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邮汇postal order||postal note （Am.）||post office order||money order 6F3#Rxh  
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本票promissory note （P/N） LdA
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押汇负责书||押汇保证书letter of hypothecation {@oYMO~  
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副保||抵押品||付属担保物collateral security &la;Vu"dp  
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担保书trust receipt||letter of indemnity eUA6X ,I  
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承兑||认付acceptance ?y7x#_Exc  
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单张承兑general acceptance ,.uPlnB_  
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有条件承兑qualified acceptance [dL4u^]{  
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附条件认付conditional acceptance `X
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部分认付partial acceptance   o64&BpCK