[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。   .3(;9};  
会计报表statement of account mLQUcYfR  
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往来帐目account current @\!ww/QT  
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现在往来帐||存款额current accout _%;M9Sg3  
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销货帐account sales ]r!Qm
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共同计算帐项joint account ">cqt>2 A  
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未决帐项outstanding account ? -CV %l  
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贷方帐项credit account||creditor account ?3Pazc]+|  
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借方帐项debit account||debtor account }f]b't  
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应付帐||应付未付帐account payable Oi6Eo~\f  
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应收帐||应收未收帐account receivable #cO+<1  
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新交易||新帐new account zA,/@/'(  
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未决帐||老帐old account dl_{iMhF&E  
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现金帐cash account DRp&IP<  
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流水帐running account Ok*Z  
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暂记帐||未定帐suspense account +aj^Cs1$  
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过期帐||延滞帐overdue account||pastdue account 6"+8M 3M l  
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杂项帐户sundry account !*_K.1'  
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详细帐单||明细表detail account .jargvAL*  
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呆帐bad account 'in@9XO  
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会计项目title of account nj  
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会计薄||帐薄account-book }[
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营业报告书||损益计算表account of budiness||business report ) $#(ZL^m  
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借贷细帐||交验帐account rendered 0;<OYbm3<  
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明细帐account stated {R8=}Qo  
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与…银行开立一户头to open an account with T>F9Hs W  

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与…银行建立交易to keep account with >)3VbO  
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继续记帐to keep account %E.S[cf%8&  
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与…有交易to have an account with bjzx!OCpV  
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作成会计帐||有往来帐项to make out an account with q% EC  
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清算||清理债务to make up an account Xm@aYNV  
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清洁帐目||与…停止交易to close ones account with ET+'Pj3  
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结帐to close an account y\z > /q  
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清理未付款to ask an account||to demand an account ANb"oX c  
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结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account =YHt9fb$c  
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审查帐目||监查帐目to audit an account >a@ >N  
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检查帐目to examine an account y||@
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转入A的帐户to charge the amount to As account g ;LVECk  

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以计帐方式付款to pay on account ~S;!T  
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代理某人||为某人on ones account||on account of one 4#h?Wga  
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为自己计算||独立帐目on ones own account <I 1y  
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由某人收益并负风险on ones account and risk||for ones account and risk |[ocyUsxX  
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由某人负担for ones account||for account of one Cya5*U0=  
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按某人指示||列入某人帐户by order and for account of one m>YWxa  
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列入5月份帐目for May account "*bk{)dz}  
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编入某中帐项下to pass to the account of||to place to the account of zp
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寄出清算书to send in an account||to send in render an account LfllO  
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支票薄cheque book Rn;VP:HM  
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支票陈票人cheque drawer :ol6%Z's  
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持票人cheque holder FF3&Y^+^"  
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不记名支票cheque to bearer||bearer cheque 3`ml; L?D  
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记名支票||认人支票cheque to order @`Wt4<  
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到期支票antedated cheque qPUA!-'  
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未到期支票postdated cheque +0dT^Jkqg  
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保付支票certified cheque dEG ]riO  
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未获兑现支票，退票returned cheque E9L!)D]Y  
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横线支票crossed cheque Pr2;Kp  
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普通横线general crossing E$R_rX4x  
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特别横线special crossing oz uIwzi7N  
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空白支票blank cheque I^@.Awt  
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失效支票，过期支票stale cheque &<@%{h@ =  
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普通支票open cheque $^ubo5%  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount RRNH0-D1l  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *n,UOHlO  
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支票换现金||兑现to cash a cheque 7pd$?=__I  
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清理票款to clear a cheque V.U|OQouT  
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保证兑现to certify a cheque pL%4= ]m  
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填写支票数额to fill up a cheque 8 dlInms  
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支票上划线to cross a cheque xTGP  
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开发支票to make out a cheque 9*f2b.Aj  
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签发支票，开立支票to draw a cheque||to issue a cheque Pb*q;9  
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透支支票to overdraw a cheque Lc
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背书支票to endorse a cheque )H.ubM1  
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请付票款||清付票款to pay a cheque||to honour a cheque (/To?`  
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支票退票to dishonour a cheque :v|r=#OI  
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拒付支票to refuse a cheque Wdei`u[  
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拒付支票to stop payment of a cheque Y'3kE  
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提示要求付款to present for payment }G"r3*  
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见票即付持票人payable to bearer /h{go]&N
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支付指定人payable to order cq+nWHqF{J  
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已过期||无效out of date||stale 'iMHAP;N  
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请给出票人R/D||refer to drawer PPuXas?i  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Hsd|ka$x>  
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文字与数字不一致words and figures differ O2V6UX@&<w  
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支票 )]0[`iLe  
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时间已过account closed ,}xpYq_/  

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更改处应加盖印章alterations require initials -KJ}.q>upq  
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时间已过effects not cleared a[
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停止付款payment stopped utFcFdX  
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支票毁损cheque mutilated F$sF
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汇款||寄钱to remit||to send money h~=\/vF  
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寄票供取款||支票支付to send a cheque for payment [][ :/~q!  
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寄款人a remitter ]Gi+Z1q  
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收款人a remittee >X\s[d&(  
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国外汇票foreign Bill E=tx.h4xG~  
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国内汇票inland Bill `)
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跟单汇票documentary bill tr9_bl&z  
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空头汇票accommodation bill &:e}4/G  
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原始汇票original bill n\8[G[M  
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改写||换新票据renewed bill ?/|@ #&  
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即期汇票sight bill||bill on demand #3:'lGBIK  
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…days after date||…days after date…日后付款 O^="T^J  
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…months after date||…months after date…月后付款 JjTzq2'%  
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见票后…日付款…days after sight||…days sight __zu-!v  
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见票后…月付款…months after sight||…months sight F>_lp,G  
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同组票据set of bills f}9`iN=k  
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单张汇票sola of exchange||sole of exchange rM~IF+f0XD  
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远期汇票usance bill||bill at usance VA r?teY  
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长期汇票long bill jw %FZ  
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短期汇票short bill x)sDf!d4bi  
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逾期汇票overdue bill 3eDx@8N }  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） {1&,6kJF&9  
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邮汇postal order||postal note （Am.）||post office order||money order DG9;6"HBX  
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本票promissory note （P/N） %;B '>$O  
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押汇负责书||押汇保证书letter of hypothecation g/Nj|: 3  
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副保||抵押品||付属担保物collateral security (NV=YX?s  
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担保书trust receipt||letter of indemnity W n mRRq^  
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承兑||认付acceptance Yx/~8K_%M?  
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单张承兑general acceptance j[eEyCW[)  
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有条件承兑qualified acceptance fYPU'"hzG  
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附条件认付conditional acceptance k/Ro74f=  
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部分认付partial acceptance   KO"iauW