[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。   4Qn$9D+?  
会计报表statement of account }@.|?2b +  
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往来帐目account current cX3lt5  
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现在往来帐||存款额current accout |JCU<_<  
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销货帐account sales >LDhU%bH  
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共同计算帐项joint account 47J5oPT2'  
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未决帐项outstanding account @B}aN@!/  
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贷方帐项credit account||creditor account )p*}e8
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借方帐项debit account||debtor account d^`?ed\1  
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应付帐||应付未付帐account payable R4-~jgzx  
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应收帐||应收未收帐account receivable iQ"XLrpl  
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新交易||新帐new account [+P#
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未决帐||老帐old account A@Dw<.&_I  
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现金帐cash account k?7 X3/O  
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流水帐running account 0Zg%+)iy@  
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暂记帐||未定帐suspense account 2@ Z(P.Gh  
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过期帐||延滞帐overdue account||pastdue account XO'l Nb.  
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杂项帐户sundry account c;'[W60  
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详细帐单||明细表detail account I &YSQK:b  
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呆帐bad account Cn[0(s6  
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会计项目title of account 2rZxSg  
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会计薄||帐薄account-book +j4"!:N}B  
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营业报告书||损益计算表account of budiness||business report rX1QMR7?  
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借贷细帐||交验帐account rendered Tq4-wE+  
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明细帐account stated 10U9ZC  
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与…银行开立一户头to open an account with >HS W]"k  
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与…银行建立交易to keep account with :]1TGfS  
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继续记帐to keep account (/j); oSK  
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与…有交易to have an account with 8M`#pN^  
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作成会计帐||有往来帐项to make out an account with KFwzy U"  
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清算||清理债务to make up an account mFZ?hOyP.  
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清洁帐目||与…停止交易to close ones account with E0?iXSJ  
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结帐to close an account =HlQ36;*  
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清理未付款to ask an account||to demand an account Pw61_ZZ4B\  
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结清差额to balance the account with TBT:/Vfun  
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清算to settle an account||to liquidate an account||to square an account >b{q.  
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审查帐目||监查帐目to audit an account x" L20}  
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检查帐目to examine an account aiu5}%U  
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转入A的帐户to charge the amount to As account 1jF`5k  
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以计帐方式付款to pay on account A*/HjTX  
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代理某人||为某人on ones account||on account of one xe` </  
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为自己计算||独立帐目on ones own account [.uG5%fa  
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由某人收益并负风险on ones account and risk||for ones account and risk #T=LR@y  

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由某人负担for ones account||for account of one 283F)T\Rv  
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按某人指示||列入某人帐户by order and for account of one e(GP^oK  
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列入5月份帐目for May account V#S9H!hm$  
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编入某中帐项下to pass to the account of||to place to the account of Pu*6"}#~  
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寄出清算书to send in an account||to send in render an account iA'lon  
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支票薄cheque book {^7Hgg  
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支票陈票人cheque drawer yl7&5)b#9  
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持票人cheque holder '+?"iVVo  
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不记名支票cheque to bearer||bearer cheque Rld!,t  
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记名支票||认人支票cheque to order ]%wVHC  
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到期支票antedated cheque pgE}NlW  
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未到期支票postdated cheque qUob?| ^   
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保付支票certified cheque 1DE<rKI  
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未获兑现支票，退票returned cheque jv%kOovj  
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横线支票crossed cheque :U3kW8;UMP  
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普通横线general crossing /H(? 2IHC  
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特别横线special crossing ZniB]k1  
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空白支票blank cheque 4cabP}gBk  
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失效支票，过期支票stale cheque Bm.:^:&k  
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普通支票open cheque RrX[|GLSJ  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 3DiLk=\~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges B_nVP  
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支票换现金||兑现to cash a cheque Ne8Cgp  
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清理票款to clear a cheque ej4W{IN~:  
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保证兑现to certify a cheque Rn`x7(WA  
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填写支票数额to fill up a cheque sYe ?M,  
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支票上划线to cross a cheque '(f&P=[b  
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开发支票to make out a cheque P3cRl']  
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签发支票，开立支票to draw a cheque||to issue a cheque TD1 [  
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透支支票to overdraw a cheque =Z P%mW&;}  
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背书支票to endorse a cheque 6l5:1|8b,!  
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请付票款||清付票款to pay a cheque||to honour a cheque X%Z{K-  
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支票退票to dishonour a cheque  {Or;  
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拒付支票to refuse a cheque 73V|6tmgY  
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拒付支票to stop payment of a cheque V.O(S\  
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提示要求付款to present for payment o_@4Sl8  
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见票即付持票人payable to bearer eZ|%<Wpu  
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支付指定人payable to order BF
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已过期||无效out of date||stale G]+&!4  
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请给出票人R/D||refer to drawer 
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q^ pmQ  
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文字与数字不一致words and figures differ UD8op]>L  
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支票 _(h&7P9  
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时间已过account closed kO|L bQ@=q  
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更改处应加盖印章alterations require initials ^ q<v{_  
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时间已过effects not cleared %@.v2 cT  
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停止付款payment stopped f6p-s y>  
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支票毁损cheque mutilated C}_ ojcR  
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汇款||寄钱to remit||to send money 8P1=[i]  
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寄票供取款||支票支付to send a cheque for payment DP3PYJ%+B  
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寄款人a remitter y#q?A,C@n
 
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收款人a remittee ;4.!H,d  
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国外汇票foreign Bill ~c %hWt  
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国内汇票inland Bill JV] ^zW  
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跟单汇票documentary bill \lZf<f  
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空头汇票accommodation bill K95p>E`9e  
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原始汇票original bill 9J9)AV  
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改写||换新票据renewed bill ?kB2iU_f+  
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即期汇票sight bill||bill on demand ]3KhgK%c8  
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…days after date||…days after date…日后付款 9hOJvQ2U]  
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…months after date||…months after date…月后付款 ^OstR`U3  
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见票后…日付款…days after sight||…days sight z#]Jv!~EPE  
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见票后…月付款…months after sight||…months sight \Dd-
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同组票据set of bills Z(Bp 0a  
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单张汇票sola of exchange||sole of exchange *T~Ve;3h;  
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远期汇票usance bill||bill at usance ^V#@QPK9  
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长期汇票long bill 4)U.5FBk )  
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短期汇票short bill qU#BJON]BR  
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逾期汇票overdue bill il \$@Bn  
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宽限日期days of grace IiZ&Pr  
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电汇telegraphic transfer （T.T） tPGJ<30  
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邮汇postal order||postal note （Am.）||post office order||money order Nqrmp" ]  
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本票promissory note （P/N） 1$81E.  
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押汇负责书||押汇保证书letter of hypothecation ltD37QZQ  
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副保||抵押品||付属担保物collateral security %o:2^5\W  
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担保书trust receipt||letter of indemnity * C6a?]  
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承兑||认付acceptance LJ(1RK GCz  
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单张承兑general acceptance ,ML[Wr'2  
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有条件承兑qualified acceptance `UQf2o0%3w  
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附条件认付conditional acceptance =l0Jb#d  
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部分认付partial acceptance   !grVR157P