[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。   @#--dOWYR  
会计报表statement of account L^al1T  
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往来帐目account current % qjyk=z+Z  
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现在往来帐||存款额current accout d >"$^${  
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销货帐account sales |8U7C\S[  
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共同计算帐项joint account ZRq}g:  
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未决帐项outstanding account NF)\">Ye  
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贷方帐项credit account||creditor account p$o&dQ=n[  
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借方帐项debit account||debtor account dpn&)?f  
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应付帐||应付未付帐account payable 0uJzff!|  
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应收帐||应收未收帐account receivable ,u^0V"hJ  
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新交易||新帐new account @`8 B} C  
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未决帐||老帐old account vA-p}]%  
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现金帐cash account U5$DJ5>8  
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流水帐running account Z=[a 8CU  
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暂记帐||未定帐suspense account O36r ,/X  
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过期帐||延滞帐overdue account||pastdue account CuO*>g^K[  
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杂项帐户sundry account "{"2h>o#D}  
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详细帐单||明细表detail account .FRF<_`^  
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呆帐bad account NRF%Qd8I/2  
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会计项目title of account wO)KQ~yX  
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会计薄||帐薄account-book Nb^:_0&H@  
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营业报告书||损益计算表account of budiness||business report tvxcd*{  
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借贷细帐||交验帐account rendered DC7}Xly(  
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明细帐account stated ,)G+h#Y[*  
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与…银行开立一户头to open an account with l%~zj,ew  
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与…银行建立交易to keep account with G_4P)G3H  
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继续记帐to keep account ~kT{O!x}4  
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与…有交易to have an account with x[6Bc  
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作成会计帐||有往来帐项to make out an account with |XG7
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清算||清理债务to make up an account h9nCSj  
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清洁帐目||与…停止交易to close ones account with &H{>7q#r  
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结帐to close an account 7B`0mK3  
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清理未付款to ask an account||to demand an account 8;3
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结清差额to balance the account with CP^^ct-C  
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清算to settle an account||to liquidate an account||to square an account ep|u_|sB/r  
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审查帐目||监查帐目to audit an account (qd k &  
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检查帐目to examine an account j)Gr@F>  
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转入A的帐户to charge the amount to As account a 8TE  
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以计帐方式付款to pay on account (aLnbJeJ  
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代理某人||为某人on ones account||on account of one 5E}i<}sq5  
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为自己计算||独立帐目on ones own account [gDvAtTZ
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由某人收益并负风险on ones account and risk||for ones account and risk z`CI gSR  
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由某人负担for ones account||for account of one klKt^h-  
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按某人指示||列入某人帐户by order and for account of one h fNBWN  
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列入5月份帐目for May account bbnAmZ   
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编入某中帐项下to pass to the account of||to place to the account of m-K6y7t  
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寄出清算书to send in an account||to send in render an account \AG,dMS  
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支票薄cheque book Yq.Omr
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支票陈票人cheque drawer OLv(  
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持票人cheque holder _)ERi*}x8  
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不记名支票cheque to bearer||bearer cheque zE{.oi  
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记名支票||认人支票cheque to order ";Lpf]<  
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到期支票antedated cheque s+4G`mq>*  
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未到期支票postdated cheque QkA79%;j  
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保付支票certified cheque .@R{T3=Q  
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未获兑现支票，退票returned cheque {>Zc#U'  
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横线支票crossed cheque 2 3
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普通横线general crossing #lNi\Lw+j  
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特别横线special crossing }9jy)gF*e  
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空白支票blank cheque \DpXs[1  
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失效支票，过期支票stale cheque F.K7w  
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普通支票open cheque nRJcYl~ Y  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount //Ck1cI#h  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7i,}F|#8  
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支票换现金||兑现to cash a cheque XX#YiG4|J  
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清理票款to clear a cheque tUH#%  
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保证兑现to certify a cheque QD-#sU]  
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填写支票数额to fill up a cheque ;"Q{dOvp  
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支票上划线to cross a cheque KFvNsqd  
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开发支票to make out a cheque a`|&rggN  
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签发支票，开立支票to draw a cheque||to issue a cheque 89?$xm_m  
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透支支票to overdraw a cheque ,Y6Me+5B  
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背书支票to endorse a cheque hosw :%  
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请付票款||清付票款to pay a cheque||to honour a cheque }%Dsy2:y  
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支票退票to dishonour a cheque {B8W>>E  
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拒付支票to refuse a cheque Uax[Zh[Cg  
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拒付支票to stop payment of a cheque hY XH9:  
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提示要求付款to present for payment W=fs"
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见票即付持票人payable to bearer tp"dho  
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支付指定人payable to order #Ux*":  
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已过期||无效out of date||stale Wm!lWQu7  
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请给出票人R/D||refer to drawer e}>8rnR{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds l+g\xUP  
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文字与数字不一致words and figures differ 6M^P]l  
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支票 a![x^@nF  
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时间已过account closed "f/91gIzm'  
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更改处应加盖印章alterations require initials K6"#&0  
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时间已过effects not cleared 5m2`$y-nb  
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停止付款payment stopped 15PFnk6E|  
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支票毁损cheque mutilated w D |p'N  
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汇款||寄钱to remit||to send money xDtq@Rb}  
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寄票供取款||支票支付to send a cheque for payment !YUMAp/  
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寄款人a remitter mDJF5I  
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收款人a remittee iq s  
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国外汇票foreign Bill \
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国内汇票inland Bill m~KGB"  
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跟单汇票documentary bill R 7'a/  
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空头汇票accommodation bill D$k<<dv v
 
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原始汇票original bill !@ERAPuk  
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改写||换新票据renewed bill Xy_ <Yqx}  
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即期汇票sight bill||bill on demand c;M7[y&  
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…days after date||…days after date…日后付款 lTNfTO^  
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…months after date||…months after date…月后付款 R-v99e iN  
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见票后…日付款…days after sight||…days sight jI`1>>N&1  
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见票后…月付款…months after sight||…months sight $6
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同组票据set of bills E1,Sr?'  
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单张汇票sola of exchange||sole of exchange G]q1_q4P1?  
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远期汇票usance bill||bill at usance ~WS;)Q0|  
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长期汇票long bill 5<-_"/_  
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短期汇票short bill >
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逾期汇票overdue bill chjXsq#Q^  
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宽限日期days of grace S"FIQ&n  
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电汇telegraphic transfer （T.T） ?2ZggV  
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邮汇postal order||postal note （Am.）||post office order||money order S4RvWTtQV  
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本票promissory note （P/N） t7|uZHKK  
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押汇负责书||押汇保证书letter of hypothecation F,0@z/8a  
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副保||抵押品||付属担保物collateral security C`F*00M{  
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担保书trust receipt||letter of indemnity 4am`X1YV#  
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承兑||认付acceptance G)28#aH  
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单张承兑general acceptance 2.)@u~^Q  
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有条件承兑qualified acceptance Uq/#\7/rL  
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附条件认付conditional acceptance =PXQX(_  
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部分认付partial acceptance   |He,v/r