[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。   A&5:ATQ/|  
会计报表statement of account cDEJk?3+  
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往来帐目account current ;^){|9@  
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现在往来帐||存款额current accout T Eu'*>g  
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销货帐account sales ,Ds.x@p  
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共同计算帐项joint account K{fsn4rk  
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未决帐项outstanding account '_P\#7$!MV  
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贷方帐项credit account||creditor account 25y6a|`  
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借方帐项debit account||debtor account d(`AXyw  
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应付帐||应付未付帐account payable XM1`x  
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应收帐||应收未收帐account receivable 0U/,aHvhP  
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新交易||新帐new account revF;l6->C  
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未决帐||老帐old account 'J)2g"T@  
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现金帐cash account 1nknSw#  
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流水帐running account MTGiAFE  
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暂记帐||未定帐suspense account -5l6&Y   
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过期帐||延滞帐overdue account||pastdue account M6r^L6$N  
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杂项帐户sundry account _Us*+ 2(4L  
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详细帐单||明细表detail account \vfBrN  
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呆帐bad account (m[bWdANnW  
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会计项目title of account YNrp }KQ  
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会计薄||帐薄account-book {yU+)t(.  
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营业报告书||损益计算表account of budiness||business report h0Z{,s}  
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借贷细帐||交验帐account rendered ^[-el=oKn0  
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明细帐account stated 9vNkZ-1  
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与…银行开立一户头to open an account with p Rdk>Ph  
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与…银行建立交易to keep account with ;Yfv!\^|  
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继续记帐to keep account R`";Z$~{  
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与…有交易to have an account with j6~nE'sQ  
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作成会计帐||有往来帐项to make out an account with %u^JpC{E  
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清算||清理债务to make up an account U`Jy!x2m  
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清洁帐目||与…停止交易to close ones account with m+{K^kr[  
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结帐to close an account FEPXu Cb  
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清理未付款to ask an account||to demand an account kpbm4t  
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结清差额to balance the account with 2Nxm@B` {  
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清算to settle an account||to liquidate an account||to square an account 7:]Pl=:X  
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审查帐目||监查帐目to audit an account /!}'t  
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检查帐目to examine an account (qn2 xrV  
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转入A的帐户to charge the amount to As account FtufuL?JS  
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以计帐方式付款to pay on account 2>}xhQJ  
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代理某人||为某人on ones account||on account of one PCd0 ?c   
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为自己计算||独立帐目on ones own account <";,GaZQ  
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由某人收益并负风险on ones account and risk||for ones account and risk ej&<GM|  
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由某人负担for ones account||for account of one rOW-0B+N  
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按某人指示||列入某人帐户by order and for account of one ?#0snlah|  
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列入5月份帐目for May account rI5Foh6  
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编入某中帐项下to pass to the account of||to place to the account of Z'pQ^MO  
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寄出清算书to send in an account||to send in render an account E{=2\Wkcp  
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支票薄cheque book l=`L7| ^/d  
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支票陈票人cheque drawer s)voII&  
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持票人cheque holder nM=e]qH  
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不记名支票cheque to bearer||bearer cheque U5Erm6U:  
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记名支票||认人支票cheque to order ]!1OH |Ad  
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到期支票antedated cheque <Y 4:'L6  
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未到期支票postdated cheque -0o[f53}p  
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保付支票certified cheque si1*Wt<3Bc  
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未获兑现支票，退票returned cheque Zr$d20M2A;  

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横线支票crossed cheque K5 3MMH[q#  
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普通横线general crossing ^jdL@#k00  
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特别横线special crossing :L?_
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空白支票blank cheque $BN15x0/:~  
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失效支票，过期支票stale cheque 3
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普通支票open cheque 9>m%`DG*  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount U0B2 WmT~Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HP2wtN{Zs  
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支票换现金||兑现to cash a cheque 6o3T;h  
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清理票款to clear a cheque To"dG&h  
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保证兑现to certify a cheque I?Y d   
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填写支票数额to fill up a cheque 9
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支票上划线to cross a cheque _."E%|5  
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开发支票to make out a cheque E:A!wS`"  
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签发支票，开立支票to draw a cheque||to issue a cheque n[k1np$7?6  
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透支支票to overdraw a cheque f@z *3I;  
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背书支票to endorse a cheque Cw1(5  
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请付票款||清付票款to pay a cheque||to honour a cheque mN1Ssq"B  
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支票退票to dishonour a cheque ?b$3ob"  
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拒付支票to refuse a cheque i^|@"+  
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拒付支票to stop payment of a cheque `BT*,6a  
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提示要求付款to present for payment #)74X%4(  
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见票即付持票人payable to bearer Q=+8/b  
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支付指定人payable to order c4|so=   
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已过期||无效out of date||stale 0j@IxEPs  
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请给出票人R/D||refer to drawer XiG88Kwv  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q<XcOc5  
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文字与数字不一致words and figures differ "k
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支票 &7F&}7*c  
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时间已过account closed >sV Bj(f  
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更改处应加盖印章alterations require initials -s~p}CQ.  
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时间已过effects not cleared s=jO;K$  
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停止付款payment stopped K!b>TICa:  
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支票毁损cheque mutilated +}]wLM}\UF  
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汇款||寄钱to remit||to send money %>NRna  
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寄票供取款||支票支付to send a cheque for payment Ko}7$2
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寄款人a remitter 6KBHRt  
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收款人a remittee ^)'||Ly  
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国外汇票foreign Bill |W/Hi^YE2  
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国内汇票inland Bill yO%VzjJhg  
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跟单汇票documentary bill JCBnFrP  
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空头汇票accommodation bill i@%L_[MtA  
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原始汇票original bill K T"h74@  
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改写||换新票据renewed bill ">0 /8]l  
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即期汇票sight bill||bill on demand yzODF>KJ  
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…days after date||…days after date…日后付款 P[r}(@0rJ  
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…months after date||…months after date…月后付款 6!i( \Q*  
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见票后…日付款…days after sight||…days sight D]3bwoFo&u  
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见票后…月付款…months after sight||…months sight 4"
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同组票据set of bills dpl"}+  
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单张汇票sola of exchange||sole of exchange :"h Pg]'  
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远期汇票usance bill||bill at usance hA$c.jJr.Z  
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长期汇票long bill `"-`D!U?$  
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短期汇票short bill Ix%"4/z>  
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逾期汇票overdue bill l[ZQ7$kL  
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宽限日期days of grace 4@ydK  
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电汇telegraphic transfer （T.T） kM}ic(K  
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邮汇postal order||postal note （Am.）||post office order||money order _ cHV3cz  
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本票promissory note （P/N） -hJ>wGI  
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押汇负责书||押汇保证书letter of hypothecation xhp-4  
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副保||抵押品||付属担保物collateral security 2rE~V.)%  
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担保书trust receipt||letter of indemnity $ M[}(m  
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承兑||认付acceptance MSm`4lw  
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单张承兑general acceptance 0;m$a=  
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有条件承兑qualified acceptance o\:f9JL  
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附条件认付conditional acceptance V3hm*{ON  
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部分认付partial acceptance   G:6$P%.