[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。   o,FUfO}F  
会计报表statement of account Vv4H:BK$  
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往来帐目account current %ek"!A
 
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现在往来帐||存款额current accout ~<,Sh~Ana.  

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销货帐account sales N09KVz2Q  
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共同计算帐项joint account WNF9#oN|oT  
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未决帐项outstanding account .C= I^  
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贷方帐项credit account||creditor account y|sma;D  
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借方帐项debit account||debtor account K-(;D4/sQE  
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应付帐||应付未付帐account payable 4ht\&2&:  
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应收帐||应收未收帐account receivable "}zda*z8  
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新交易||新帐new account 2Va4i7"X\  
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未决帐||老帐old account J^ ={}  
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现金帐cash account 9=$!gC)  
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流水帐running account yr{B5z,  
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暂记帐||未定帐suspense account GZ8:e3ri  
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过期帐||延滞帐overdue account||pastdue account xK;e\^v  
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杂项帐户sundry account A1A3~9HuK  
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详细帐单||明细表detail account 9#rt:&xo0  
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呆帐bad account #D)x}#V\  
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会计项目title of account 0H:dv:#WAI  
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会计薄||帐薄account-book Ze ? g  
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营业报告书||损益计算表account of budiness||business report `= "v>qN2\  
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借贷细帐||交验帐account rendered ("Dv>&w9  
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明细帐account stated Q$=*aUU%G  
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与…银行开立一户头to open an account with kh?. K#  
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与…银行建立交易to keep account with $TG?4  
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继续记帐to keep account 9 5 H?{  
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与…有交易to have an account with PXEKV0y  
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作成会计帐||有往来帐项to make out an account with aWaw&u  
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清算||清理债务to make up an account W_<
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清洁帐目||与…停止交易to close ones account with s4,(26y  
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结帐to close an account \ 4gXY$`@  
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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 .#! mDlY;  
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清算to settle an account||to liquidate an account||to square an account ?
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审查帐目||监查帐目to audit an account 8"M<{72U]  
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检查帐目to examine an account "{( [!  
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转入A的帐户to charge the amount to As account 2Xgx*'t\  
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以计帐方式付款to pay on account e2Jp'93o'  
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代理某人||为某人on ones account||on account of one G(\Ckf:  
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为自己计算||独立帐目on ones own account xOIg|2^8  
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由某人收益并负风险on ones account and risk||for ones account and risk F+*Q <a4  
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由某人负担for ones account||for account of one .)`-Hkxa  
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按某人指示||列入某人帐户by order and for account of one C1 {ZW~"YI  

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列入5月份帐目for May account Wp
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编入某中帐项下to pass to the account of||to place to the account of T6=-hA^A  
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寄出清算书to send in an account||to send in render an account yFO)<GLk  
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支票薄cheque book M5u_2;3  
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支票陈票人cheque drawer 6$(0Ty  
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持票人cheque holder V4
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不记名支票cheque to bearer||bearer cheque ',#  
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记名支票||认人支票cheque to order %y KKUZ~  
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到期支票antedated cheque `~h0?g  
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未到期支票postdated cheque \H[Yyp4  
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保付支票certified cheque vgN@~Xa  
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未获兑现支票，退票returned cheque +9jivOmK  
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横线支票crossed cheque Cg7)S[zl  
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普通横线general crossing ~9bv Wd1D  
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特别横线special crossing cXMa\#P  
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空白支票blank cheque "5y<G:$+~  
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失效支票，过期支票stale cheque >ks3WMm  
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普通支票open cheque N7a[B>+`  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +<z7ds{Z  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges v,8Si'"i+  
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支票换现金||兑现to cash a cheque @}ZGY^  
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清理票款to clear a cheque QP'qG@j[:  
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保证兑现to certify a cheque rYD']%2  
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填写支票数额to fill up a cheque SCqu,  
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支票上划线to cross a cheque BEFe~* ~  
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开发支票to make out a cheque w 7Cne%J8  
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签发支票，开立支票to draw a cheque||to issue a cheque O}e|P~W  
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透支支票to overdraw a cheque
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背书支票to endorse a cheque *xEI Zx  
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请付票款||清付票款to pay a cheque||to honour a cheque M
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支票退票to dishonour a cheque @$2`DI{_^  
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拒付支票to refuse a cheque +s#S{b  
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拒付支票to stop payment of a cheque nXx6L!HJ#  
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提示要求付款to present for payment U>e3_td3,  
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见票即付持票人payable to bearer ]>]#zu$=c  
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支付指定人payable to order M="WUe_  
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已过期||无效out of date||stale \'\N"g`Fr  
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请给出票人R/D||refer to drawer M"$jpBN*  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds v*C+U$_3\1  
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文字与数字不一致words and figures differ H{ Y5YTg]  
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支票 &vJ(P!2f<  
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时间已过account closed _D7HQ  
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更改处应加盖印章alterations require initials (dO'_s&M]/  
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时间已过effects not cleared _Vk,&'  
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停止付款payment stopped NbQMWU~7  
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支票毁损cheque mutilated alb+R$s  
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汇款||寄钱to remit||to send money CL<KBmW7  
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寄票供取款||支票支付to send a cheque for payment q.,p6D  
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寄款人a remitter $@:>7Y"  
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收款人a remittee NbdM ec  
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国外汇票foreign Bill _1>(GK5[  
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国内汇票inland Bill asmW W8lz  
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跟单汇票documentary bill +k(3+b$S-  
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空头汇票accommodation bill Y4~wNs6  
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原始汇票original bill :'=~/GR  
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改写||换新票据renewed bill @|  UIV  
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即期汇票sight bill||bill on demand |>
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…days after date||…days after date…日后付款 8hdAXWPn  
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…months after date||…months after date…月后付款 #ZnX6=;X  
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见票后…日付款…days after sight||…days sight a^}P_hg}-  
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见票后…月付款…months after sight||…months sight ^(m6g&$(  
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同组票据set of bills 0)Um W{  
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单张汇票sola of exchange||sole of exchange .gkPG'm[  
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远期汇票usance bill||bill at usance 3w:Z
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长期汇票long bill gWv+i/,  
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短期汇票short bill '%RK KA  
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逾期汇票overdue bill F#bo4'&>@  
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宽限日期days of grace 898wZ{9  
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电汇telegraphic transfer （T.T） utl=O  
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邮汇postal order||postal note （Am.）||post office order||money order ~_j%nJ &2  
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本票promissory note （P/N） <07W&`Dw  
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押汇负责书||押汇保证书letter of hypothecation L{,7(C=  
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副保||抵押品||付属担保物collateral security e27CbA{_w  
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担保书trust receipt||letter of indemnity =LY^3TlDj  
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承兑||认付acceptance ];~[Olc  
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单张承兑general acceptance SA n=9MG  
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有条件承兑qualified acceptance sl @6  
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附条件认付conditional acceptance ;p!hd}C  
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部分认付partial acceptance   FH(+7Lz4;