[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。   N1LR _vS"  
会计报表statement of account pNQd\nY|0  
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往来帐目account current z W+wtYV4  
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现在往来帐||存款额current accout :+E>UzT  
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销货帐account sales LgBs<2  
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共同计算帐项joint account +pf 7  
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未决帐项outstanding account Gc@
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贷方帐项credit account||creditor account "B+M5B0Z  
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借方帐项debit account||debtor account &=02.E@  
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应付帐||应付未付帐account payable Qz<v. _  
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应收帐||应收未收帐account receivable zEks4yd  
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新交易||新帐new account [dt1%DD`M  
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未决帐||老帐old account mg#+%v  
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现金帐cash account ["@K~my~D*  
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流水帐running account 4|Z3;;%+  
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暂记帐||未定帐suspense account bNc=}^  
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过期帐||延滞帐overdue account||pastdue account pLk?<y  
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杂项帐户sundry account B-eYWt8s  
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详细帐单||明细表detail account 501|Y6ptl  
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呆帐bad account )8LCmvQ  
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会计项目title of account C\EV$U,  
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会计薄||帐薄account-book lfWxdi  
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营业报告书||损益计算表account of budiness||business report >Wy@J]Y#  
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借贷细帐||交验帐account rendered L!/USh:IP  
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明细帐account stated $7PFos%@  
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与…银行开立一户头to open an account with [h,T.zpa  
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与…银行建立交易to keep account with }4ta#T Ea  
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继续记帐to keep account O2A Z|[*I  
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与…有交易to have an account with l<^#@SH  
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作成会计帐||有往来帐项to make out an account with KqaeRs.u  
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清算||清理债务to make up an account blxH`O!  
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清洁帐目||与…停止交易to close ones account with UZ&bT'>;9g  
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结帐to close an account _0^<)OSY  
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清理未付款to ask an account||to demand an account Qh)@-r3  
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结清差额to balance the account with WynH cxC  
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清算to settle an account||to liquidate an account||to square an account :uhvDYp(-  
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审查帐目||监查帐目to audit an account A3yVT8  
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检查帐目to examine an account u|9^tHT>  
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转入A的帐户to charge the amount to As account 1wqCoDgkp  
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以计帐方式付款to pay on account M)Tv(7  
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代理某人||为某人on ones account||on account of one B,|M  
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为自己计算||独立帐目on ones own account q.~.1 '`!  
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由某人收益并负风险on ones account and risk||for ones account and risk }B^s!y&b  
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由某人负担for ones account||for account of one RAXqRP,iw  
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按某人指示||列入某人帐户by order and for account of one WO^smCk  
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列入5月份帐目for May account dq"b_pr;  
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编入某中帐项下to pass to the account of||to place to the account of c@5fi
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寄出清算书to send in an account||to send in render an account +lO Y IQ  
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支票薄cheque book ` n@[=l~  
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支票陈票人cheque drawer `k^ i#Nc>  
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持票人cheque holder ~W%A8`9  
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不记名支票cheque to bearer||bearer cheque 92+({ fgW  
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记名支票||认人支票cheque to order \ $X3n\  
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到期支票antedated cheque qECc[)B  
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未到期支票postdated cheque ,Xo9gn  
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保付支票certified cheque XMa(XOnX  
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未获兑现支票，退票returned cheque ]rZ"5y  
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横线支票crossed cheque f^:9gRt  
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普通横线general crossing O 4l[4,`  
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特别横线special crossing Vy-H3BR  
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空白支票blank cheque xg. d
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失效支票，过期支票stale cheque 7I(Sa?D:  
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普通支票open cheque JAmv7GL'6  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount SZ1+h TY7d  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )-2OraUm<  
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支票换现金||兑现to cash a cheque -Ww'wH'2  
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清理票款to clear a cheque #x':qBv#  
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保证兑现to certify a cheque pYceMZ$  
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填写支票数额to fill up a cheque 4SY]Q[  
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支票上划线to cross a cheque .OX.z~":y  
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开发支票to make out a cheque [=S@lURzm@  
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签发支票，开立支票to draw a cheque||to issue a cheque \96?OCdr  
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透支支票to overdraw a cheque psgXJe$  
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背书支票to endorse a cheque [0Z r z+q  
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请付票款||清付票款to pay a cheque||to honour a cheque F1w~f <  
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支票退票to dishonour a cheque a^,6[  
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拒付支票to refuse a cheque @&83/U?  
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拒付支票to stop payment of a cheque 2|qE|3&{'  
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提示要求付款to present for payment CsQ}eW8uEf  
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见票即付持票人payable to bearer df&d+jY  
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支付指定人payable to order {h7 *a=  
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已过期||无效out of date||stale [8^jwnAYS  
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请给出票人R/D||refer to drawer 8N'`kd~6[  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ALiA+k N  
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文字与数字不一致words and figures differ S=0zP36kH:  
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支票 s~6?p% 2]  
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时间已过account closed zEl@jK,{$  
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更改处应加盖印章alterations require initials E@}t1!E<  
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时间已过effects not cleared &\F`M|c  
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停止付款payment stopped ?>*i8*  
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支票毁损cheque mutilated CSN]k)\N(  
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汇款||寄钱to remit||to send money i5T&1W i  
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寄票供取款||支票支付to send a cheque for payment WtN o@e'  
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寄款人a remitter ^%@(>:)0  
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收款人a remittee QmvhmsDL  
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国外汇票foreign Bill 4nmc(CHQ:  
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国内汇票inland Bill Z 7rVM  
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跟单汇票documentary bill _5uzu6:y  
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空头汇票accommodation bill +@ga  
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原始汇票original bill 6nV]Ec~3[  
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改写||换新票据renewed bill `bw>.Ay  
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即期汇票sight bill||bill on demand ~1jSz-s  
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…days after date||…days after date…日后付款 fA{[H:*}G  
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…months after date||…months after date…月后付款 {gT2G*Ed^Z  
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见票后…日付款…days after sight||…days sight '
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见票后…月付款…months after sight||…months sight tfW*(oU  
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同组票据set of bills < RH2G   
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单张汇票sola of exchange||sole of exchange C\#E1\d  
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远期汇票usance bill||bill at usance '}3@D$YiM%  
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长期汇票long bill Kgh@.Ir  
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短期汇票short bill ]@YBa4}w  

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逾期汇票overdue bill GR6BpV7  
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宽限日期days of grace it?l! ~  
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电汇telegraphic transfer （T.T） X@`kuWIUw  
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邮汇postal order||postal note （Am.）||post office order||money order 8JYF0r7  
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本票promissory note （P/N） Z1u:OI@(  
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押汇负责书||押汇保证书letter of hypothecation <*O~?=6p  
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副保||抵押品||付属担保物collateral security u!wR  
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担保书trust receipt||letter of indemnity dS9L(&  
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承兑||认付acceptance R`%C]uG  
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单张承兑general acceptance 1$1s0yg  

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有条件承兑qualified acceptance %OS}BAh^i  
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附条件认付conditional acceptance Yfro^}f  
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部分认付partial acceptance   R1CoS6