[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。   \zCw&#D0Z  
会计报表statement of account $<NrJgQ  
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往来帐目account current oz.#+t%X$b  
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现在往来帐||存款额current accout -uk}Fou  
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销货帐account sales 1]&FB{l  
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共同计算帐项joint account F<V.OFt  
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未决帐项outstanding account {sOWDM5  
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贷方帐项credit account||creditor account I4"(4u@P  
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借方帐项debit account||debtor account BjSd\Ul  
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应付帐||应付未付帐account payable N^Hj%5  
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应收帐||应收未收帐account receivable iJU=9 8q  
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新交易||新帐new account ,f@\Fs~n  
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未决帐||老帐old account 71+ bn  
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现金帐cash account @|PUet_pb  
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流水帐running account yZV Y3<]  
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暂记帐||未定帐suspense account 8n,/hY>w  
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过期帐||延滞帐overdue account||pastdue account 2!_DkE  
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杂项帐户sundry account eg1Mdg\a  
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详细帐单||明细表detail account ~p`[z~|  
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呆帐bad account <{T5}"e  
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会计项目title of account `\r<3?  
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会计薄||帐薄account-book -W{ !`<8D  
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营业报告书||损益计算表account of budiness||business report Iqci}G%r  
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借贷细帐||交验帐account rendered q`3HHq  
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明细帐account stated dT{GB!jz  
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与…银行开立一户头to open an account with PXG@]$~3  
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与…银行建立交易to keep account with nsM.`s@V  
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继续记帐to keep account P!SsMo6n  
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与…有交易to have an account with =w3cF)&  
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作成会计帐||有往来帐项to make out an account with kxR!hA8wv4  
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清算||清理债务to make up an account DS9-i 2  
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清洁帐目||与…停止交易to close ones account with +^jm _+  
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结帐to close an account 0|]d^bo  
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清理未付款to ask an account||to demand an account Ct^=j@g  
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结清差额to balance the account with *8+HQ[[
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清算to settle an account||to liquidate an account||to square an account Bt#'6::  
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审查帐目||监查帐目to audit an account Vc6 >i|"-O  
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检查帐目to examine an account ll[&O4.F  
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转入A的帐户to charge the amount to As account +]( #!}oH  
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以计帐方式付款to pay on account 1M6^Brx  
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代理某人||为某人on ones account||on account of one BPl% SL  
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为自己计算||独立帐目on ones own account !Eb|AHa  
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由某人收益并负风险on ones account and risk||for ones account and risk l@1=./L?  
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由某人负担for ones account||for account of one I<XYLe[_S  
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按某人指示||列入某人帐户by order and for account of one CW/<?X<!n  
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列入5月份帐目for May account R/Z7}QW  
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编入某中帐项下to pass to the account of||to place to the account of .)Pul|)d  
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寄出清算书to send in an account||to send in render an account wr=KAsH<  
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支票薄cheque book r b\t0tg  
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支票陈票人cheque drawer v`jHd*&6)  
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持票人cheque holder $+ N~Fa  
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不记名支票cheque to bearer||bearer cheque %W2U$I5  
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记名支票||认人支票cheque to order arRU`6?  
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到期支票antedated cheque *}';q`u}  
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未到期支票postdated cheque Q-F$Ryj^  
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保付支票certified cheque zxIP-QaA  
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未获兑现支票，退票returned cheque 6&0G'PMf  
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横线支票crossed cheque frDMFEXXP  
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普通横线general crossing YcclO  
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特别横线special crossing IGVq`Mxj  
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空白支票blank cheque Tp{jR<  
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失效支票，过期支票stale cheque <Opw"yY&q]  
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普通支票open cheque %e0X-tXcmX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7][fciZN  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YQFz6#Ew  
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支票换现金||兑现to cash a cheque E<u(Yw6=  
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清理票款to clear a cheque D]aQt%TL  
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保证兑现to certify a cheque oQV3  
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填写支票数额to fill up a cheque V#.pi zb  
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支票上划线to cross a cheque V_m!<sr(  
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开发支票to make out a cheque YT'V/8US  
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签发支票，开立支票to draw a cheque||to issue a cheque \nWb GS(  
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透支支票to overdraw a cheque >b9J!'G,(  
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背书支票to endorse a cheque L>g6 9D!  
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请付票款||清付票款to pay a cheque||to honour a cheque [.xc`CF  
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支票退票to dishonour a cheque 1'("; 0I  
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拒付支票to refuse a cheque 5%
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拒付支票to stop payment of a cheque VB4V[jraCF  
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提示要求付款to present for payment NX(+%EBcA
 
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见票即付持票人payable to bearer qBK68B)  
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支付指定人payable to order 9e
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已过期||无效out of date||stale BdU .;_K  
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请给出票人R/D||refer to drawer S5F5Tr;TN  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <?L5bhq  
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文字与数字不一致words and figures differ U Rq9:{  
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支票 H=WB6~8)   
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时间已过account closed GyxLzrp  
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时间已过effects not cleared %a0q|)Nrj  
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停止付款payment stopped iny/K/5bf  
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支票毁损cheque mutilated 5RO6YxQ  
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汇款||寄钱to remit||to send money XPt>klf  
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寄票供取款||支票支付to send a cheque for payment +
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寄款人a remitter rXTdhw?+  
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收款人a remittee SjJ$Oinc  
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国外汇票foreign Bill 7+[L6q/K  
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国内汇票inland Bill 33hP/p%  
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跟单汇票documentary bill !l.^]|  
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空头汇票accommodation bill wn<k"6x  
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原始汇票original bill Y~lOkH[z  
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改写||换新票据renewed bill ?$/W3Xn0%  
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即期汇票sight bill||bill on demand D42!#  
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…days after date||…days after date…日后付款 2Aa  
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…months after date||…months after date…月后付款 akgvV~
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见票后…日付款…days after sight||…days sight 3|/zlKZz  
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见票后…月付款…months after sight||…months sight D;DI8.4`N  
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同组票据set of bills eGbjk~,f'  
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单张汇票sola of exchange||sole of exchange M_;hfpJZ  
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远期汇票usance bill||bill at usance EI&)+cC  
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长期汇票long bill O-<nLB!Wf  
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短期汇票short bill W -5wjc  
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逾期汇票overdue bill g; ZVoD  
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宽限日期days of grace /2]=.bLwz  
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电汇telegraphic transfer （T.T） 4jz2x #T  
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邮汇postal order||postal note （Am.）||post office order||money order vA@\V)s  
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本票promissory note （P/N） /Os;,g  
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押汇负责书||押汇保证书letter of hypothecation sQr |3}I(  
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副保||抵押品||付属担保物collateral security #F|w_P  
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担保书trust receipt||letter of indemnity <S`N9a  
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承兑||认付acceptance #~@Cl9[)D  
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单张承兑general acceptance @G>Q(a*,  
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有条件承兑qualified acceptance *u`[2xmuYf  
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附条件认付conditional acceptance uS,XQy2  
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部分认付partial acceptance   Z4'8x h)-