[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。   P3|_RHIb  
会计报表statement of account pG?AwB~@n  
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往来帐目account current )N[9r{3  
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现在往来帐||存款额current accout 0TA{E-A   
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销货帐account sales :^7P. lhK  
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共同计算帐项joint account $hexJzX  
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未决帐项outstanding account .!uXhF'  
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贷方帐项credit account||creditor account [JAHPy=+w  
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借方帐项debit account||debtor account 9>gxJ7pY  
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应付帐||应付未付帐account payable cM&5SyxiuE  
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应收帐||应收未收帐account receivable !cP2,l'f  
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新交易||新帐new account uTsxSkHb/  
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未决帐||老帐old account >R9Q|  
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现金帐cash account iBCZx>![;  
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流水帐running account NifD pqjgt  
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暂记帐||未定帐suspense account rGa@!^hk  
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过期帐||延滞帐overdue account||pastdue account @zu IR0Gr)  
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杂项帐户sundry account c@SNbY4}%  
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详细帐单||明细表detail account |3LD"! rEx  
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呆帐bad account qV;E%XkkS  
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会计项目title of account BZJ\tPSR  
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会计薄||帐薄account-book 0B}O&DC%|  

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营业报告书||损益计算表account of budiness||business report 7pllzy  
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借贷细帐||交验帐account rendered IOfxx>=3  
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明细帐account stated $&25hvK,  
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与…银行开立一户头to open an account with 8=K%7:b  
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与…银行建立交易to keep account with jj,CBNo(  
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继续记帐to keep account `w6*(t:T  
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与…有交易to have an account with P,Z K  
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作成会计帐||有往来帐项to make out an account with {gC?kp  
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清算||清理债务to make up an account ?v z[Zi  
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清洁帐目||与…停止交易to close ones account with !V'~<&   
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结帐to close an account d O1h1yJJ  
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清理未付款to ask an account||to demand an account B:>>D/O  
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结清差额to balance the account with w t6&N{@  
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清算to settle an account||to liquidate an account||to square an account Al3*? H&  
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审查帐目||监查帐目to audit an account )Z*nm<=  
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检查帐目to examine an account F-XL  
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转入A的帐户to charge the amount to As account S^x?<kYQau  
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以计帐方式付款to pay on account T8BewO=}  
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代理某人||为某人on ones account||on account of one )zydD=,bu  
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为自己计算||独立帐目on ones own account uqM=/T^A  
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由某人收益并负风险on ones account and risk||for ones account and risk 6IJH%qUx'  
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由某人负担for ones account||for account of one _/J`v`}G  
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按某人指示||列入某人帐户by order and for account of one A!v:W6yiz  
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列入5月份帐目for May account FEi@MJJ\e  
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编入某中帐项下to pass to the account of||to place to the account of C;%1XFzM  
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寄出清算书to send in an account||to send in render an account WIN3*z7oW  
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支票薄cheque book oS~;>]W  
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支票陈票人cheque drawer ZA\;9M=  
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持票人cheque holder 7u:QT2=&  
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不记名支票cheque to bearer||bearer cheque }tQ^ch;Q  
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记名支票||认人支票cheque to order @p@b6iLpO  
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到期支票antedated cheque <`
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未到期支票postdated cheque ?XV3Y3  
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保付支票certified cheque x.sC015Id  
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未获兑现支票，退票returned cheque r5y*SoD!  
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横线支票crossed cheque =ui3I_*)  
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普通横线general crossing >I',%v\?@  
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特别横线special crossing r`pf%9k  
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空白支票blank cheque }Syd*%BR[  
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失效支票，过期支票stale cheque D/= k9[b!  
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普通支票open cheque S E(c_ sX  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount wk{]eD%  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges :F9Oj1lM %  
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支票换现金||兑现to cash a cheque oS}fr?  
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清理票款to clear a cheque FGhnK'  
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保证兑现to certify a cheque ,6o tm  
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填写支票数额to fill up a cheque &aa3BgxyE  
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支票上划线to cross a cheque %$'fq*8b  
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开发支票to make out a cheque N 1.fV-  
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签发支票，开立支票to draw a cheque||to issue a cheque d+6q%U  
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透支支票to overdraw a cheque ==oJhB  
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背书支票to endorse a cheque 
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请付票款||清付票款to pay a cheque||to honour a cheque )]4=anJu@|  
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支票退票to dishonour a cheque p L^3*B.Nr  
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拒付支票to refuse a cheque YpRhl(|  
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拒付支票to stop payment of a cheque shP}T[<  
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提示要求付款to present for payment ^zS;/%  
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见票即付持票人payable to bearer Z" ,2db  
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支付指定人payable to order R@/"B?`(f  
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已过期||无效out of date||stale G;/l[mvh,  
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请给出票人R/D||refer to drawer xU6dRjYhH9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds zK{}   
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文字与数字不一致words and figures differ i\gt @  
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支票 wzJdS}Yy!y  
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时间已过account closed \Sv|yQUT  
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更改处应加盖印章alterations require initials `D$^SHfyz  
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时间已过effects not cleared 5p5"3m;M7  
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停止付款payment stopped m({q<&]Qp  
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支票毁损cheque mutilated Wa.!eAe}  
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汇款||寄钱to remit||to send money [KbLEMrPba  
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寄票供取款||支票支付to send a cheque for payment F$kiSjh9aJ  
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寄款人a remitter :,j^ei  
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收款人a remittee [;F!\B-  
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国外汇票foreign Bill X}
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国内汇票inland Bill =?wDQ:  
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跟单汇票documentary bill yv>uzb`N  
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空头汇票accommodation bill bJR\d0Z  
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原始汇票original bill H_Sv,lwz;c  
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改写||换新票据renewed bill XtBEVqrhi  
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即期汇票sight bill||bill on demand &G\C[L  
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…days after date||…days after date…日后付款 'xaEG,P  
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…months after date||…months after date…月后付款 hjk]?MC  
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见票后…日付款…days after sight||…days sight p}wysVB  
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见票后…月付款…months after sight||…months sight ^%g8OP  
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同组票据set of bills $`0,N_C<}  
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单张汇票sola of exchange||sole of exchange IM2<:N%'  
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远期汇票usance bill||bill at usance H{EZ} *{M4  
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长期汇票long bill \]\GDpu[  
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短期汇票short bill 3qV\XC+  

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逾期汇票overdue bill RgM=g8}M  
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宽限日期days of grace _Vc4F_  
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电汇telegraphic transfer （T.T） cN\_1  
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邮汇postal order||postal note （Am.）||post office order||money order aouYPxA`  
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本票promissory note （P/N） YNp-A.o W@  
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押汇负责书||押汇保证书letter of hypothecation ,hT**(W  
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副保||抵押品||付属担保物collateral security rj1%IzaXU^  
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担保书trust receipt||letter of indemnity `sd H q  
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承兑||认付acceptance OO,%zwgt  
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单张承兑general acceptance wx2 z9Q  
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有条件承兑qualified acceptance )}i2x:\|_  
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附条件认付conditional acceptance `bd9N!K  
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部分认付partial acceptance   v~YGef;D