[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。   N}b/;Y  
会计报表statement of account ~UX@%0%)N  
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往来帐目account current |} ;&xI  
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现在往来帐||存款额current accout G=/a>{  
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销货帐account sales A!\ouKyayS  
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共同计算帐项joint account t+7h(?8L  
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未决帐项outstanding account *F0O*n*7W  
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贷方帐项credit account||creditor account ]Ir{9EE v  
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借方帐项debit account||debtor account ]=\vl>W  
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应付帐||应付未付帐account payable 2u9O +]EP  
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应收帐||应收未收帐account receivable )a"rj5~-  
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新交易||新帐new account l3kYfq{";"  
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未决帐||老帐old account ev~/Hf  
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现金帐cash account Tk~RT<\Ab+  
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流水帐running account !Rp  
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暂记帐||未定帐suspense account }xhat,9  
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过期帐||延滞帐overdue account||pastdue account `"~s<+  
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杂项帐户sundry account ttQX3rmF01  
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详细帐单||明细表detail account F:$Dz?F0v  
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呆帐bad account RSL%<  
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会计项目title of account F\pw0^K;N  
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会计薄||帐薄account-book Eu%19s;u  
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营业报告书||损益计算表account of budiness||business report RX]x3-  
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借贷细帐||交验帐account rendered 9`[#4'1Mik  
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明细帐account stated 9ICC2%j|  
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与…银行开立一户头to open an account with = mnjIp  
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与…银行建立交易to keep account with +n1jP<[<N  
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继续记帐to keep account " mKMym2  

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与…有交易to have an account with +mBJvrI  
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作成会计帐||有往来帐项to make out an account with e O,  
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清算||清理债务to make up an account `1%SXP1  
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清洁帐目||与…停止交易to close ones account with &`rV{%N"  
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结帐to close an account V07x+ovq  
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清理未付款to ask an account||to demand an account p71%-nV  
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结清差额to balance the account with T0_9:I`&  
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清算to settle an account||to liquidate an account||to square an account M3Kpp_d_!  
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审查帐目||监查帐目to audit an account y? [*qnPj  
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检查帐目to examine an account Fg a9  
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转入A的帐户to charge the amount to As account '$)
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以计帐方式付款to pay on account [[D}
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代理某人||为某人on ones account||on account of one v%3)wD  
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为自己计算||独立帐目on ones own account =Ak>2  
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由某人收益并负风险on ones account and risk||for ones account and risk 9r1pdG_C@  
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由某人负担for ones account||for account of one w]yLdfi!  
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按某人指示||列入某人帐户by order and for account of one ^e>v{AE%  
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列入5月份帐目for May account 0nie>  
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编入某中帐项下to pass to the account of||to place to the account of L &3=5Bf9  
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寄出清算书to send in an account||to send in render an account #U
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支票薄cheque book 3C,e>zE}  
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支票陈票人cheque drawer /v!H{Zw=c  
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持票人cheque holder T[Gz  
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不记名支票cheque to bearer||bearer cheque q',a7Tf:  
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记名支票||认人支票cheque to order ]lO$oO  
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到期支票antedated cheque uk'<9g^  
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未到期支票postdated cheque i'5bPW  
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保付支票certified cheque `UJW
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未获兑现支票，退票returned cheque Rw\DJJrz  
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横线支票crossed cheque ~Igo 8ykl  
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普通横线general crossing *|3z($*U]  
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特别横线special crossing UD(#u3z  
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空白支票blank cheque VsMNi#?  
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失效支票，过期支票stale cheque 3gh^a;uC  
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普通支票open cheque ujh4cp  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount mNYz7N  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &Os Ritj  
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支票换现金||兑现to cash a cheque ?yb{DZ46  
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清理票款to clear a cheque B;Z^.3  
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保证兑现to certify a cheque Ei<:=6EX?8  
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填写支票数额to fill up a cheque J#]yKgT  
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支票上划线to cross a cheque FM)*>ax{  
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开发支票to make out a cheque $C/Gn~k 5  
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签发支票，开立支票to draw a cheque||to issue a cheque 4Cc
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透支支票to overdraw a cheque {[?|RC;\Y  
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背书支票to endorse a cheque PgAfR:Y!  
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请付票款||清付票款to pay a cheque||to honour a cheque CK</2w+  
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支票退票to dishonour a cheque a6E"  
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拒付支票to refuse a cheque $"{3i8$3mT  
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拒付支票to stop payment of a cheque Wp3l>:  
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提示要求付款to present for payment ie5ijkxZ(  
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见票即付持票人payable to bearer |l(lrJ{  
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支付指定人payable to order 0 _}89:-  
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已过期||无效out of date||stale guXpH
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请给出票人R/D||refer to drawer ^X%4@,AE  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds NOp=/  
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文字与数字不一致words and figures differ t>@3
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支票 A!Ct,%   
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时间已过account closed V9+"CB^  
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更改处应加盖印章alterations require initials SJ7=<y}[d  
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时间已过effects not cleared qq3Qd,$Z  
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停止付款payment stopped 0QH3,Ps1C  
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支票毁损cheque mutilated C|;Mhe'r=  
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汇款||寄钱to remit||to send money SJc@iffS  
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寄票供取款||支票支付to send a cheque for payment c1AG3Nb  
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寄款人a remitter AD%D ,l  
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收款人a remittee c[RLYu  
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国外汇票foreign Bill 4zfRD`;  
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国内汇票inland Bill fDEu%fUYZ  
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跟单汇票documentary bill i Kk"j  
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空头汇票accommodation bill C| L^Ds0  
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原始汇票original bill *xo;pe)9  
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改写||换新票据renewed bill I`'a'  
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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 *fH_lG%  
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…months after date||…months after date…月后付款 T~o{woq}g  
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见票后…日付款…days after sight||…days sight WfDX"rA  
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见票后…月付款…months after sight||…months sight M.)}e7  
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同组票据set of bills 6mu<&m @  
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单张汇票sola of exchange||sole of exchange Jh43)#G-  
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远期汇票usance bill||bill at usance Lvi[*une|  
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长期汇票long bill j1puB  
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短期汇票short bill \9]I#Ih}M  
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逾期汇票overdue bill kG)2%  
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宽限日期days of grace i s L{9^  
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电汇telegraphic transfer （T.T） ohrw\<xsu  
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邮汇postal order||postal note （Am.）||post office order||money order .3VK;au\\  
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本票promissory note （P/N） -@''[m.*  
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押汇负责书||押汇保证书letter of hypothecation YP[
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副保||抵押品||付属担保物collateral security ,>;!%Ui/p  
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担保书trust receipt||letter of indemnity )ll?-FZ   
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承兑||认付acceptance x6LjcRS|  
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单张承兑general acceptance `f@{Vcr%i  
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有条件承兑qualified acceptance bA9CO\Pp`  
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附条件认付conditional acceptance p ZtgIS(3  
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部分认付partial acceptance   b\?3--
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