[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。   aO%FQ)BT  
会计报表statement of account K;y\&'E  
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往来帐目account current rg}kxvu  
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现在往来帐||存款额current accout {Xd5e@:Js  
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销货帐account sales s= fKAxH  
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共同计算帐项joint account -RQQ|:O$  
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未决帐项outstanding account :q <%wLs  
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贷方帐项credit account||creditor account b.*4RL  
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借方帐项debit account||debtor account p|V1Gh<  
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应付帐||应付未付帐account payable )#~fS28j  
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应收帐||应收未收帐account receivable "mDrJTWa  
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新交易||新帐new account +STzG/9#  
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未决帐||老帐old account %P,^}h7  
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现金帐cash account C,v c aC?  
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流水帐running account 
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暂记帐||未定帐suspense account Mv`LF  
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过期帐||延滞帐overdue account||pastdue account i3&B%JiLX  
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杂项帐户sundry account ::R 00gd  
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详细帐单||明细表detail account $SGA60q  
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呆帐bad account f3>6:(  
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会计项目title of account 1 u_2 4  
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会计薄||帐薄account-book OPt;G,$ta  
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营业报告书||损益计算表account of budiness||business report C"^hMsU8  
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借贷细帐||交验帐account rendered hk!,  
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明细帐account stated ]F*a PV  
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与…银行开立一户头to open an account with Q$h:[_v  
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与…银行建立交易to keep account with -6~y$c&c  
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继续记帐to keep account L
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与…有交易to have an account with s\C8
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作成会计帐||有往来帐项to make out an account with d=Df.H+3  
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清算||清理债务to make up an account $#!UGY  
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清洁帐目||与…停止交易to close ones account with %`?;V;{=  
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结帐to close an account )b&- 3$?  
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清理未付款to ask an account||to demand an account <wt$Gglk  
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结清差额to balance the account with q1f=&kGX~  
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清算to settle an account||to liquidate an account||to square an account v0Ai!#  
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审查帐目||监查帐目to audit an account [Y$5zeA  
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检查帐目to examine an account T0`"kjE  
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转入A的帐户to charge the amount to As account F<Hqo>G  
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以计帐方式付款to pay on account wfxOx$]zK  
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代理某人||为某人on ones account||on account of one %5JW<9  
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为自己计算||独立帐目on ones own account ~->Hlxze'K  
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由某人收益并负风险on ones account and risk||for ones account and risk V43nws"4  
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由某人负担for ones account||for account of one E: 9o;JU  
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按某人指示||列入某人帐户by order and for account of one I4)Nb WQ  
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列入5月份帐目for May account K~c^*;F  
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编入某中帐项下to pass to the account of||to place to the account of (NX)oP  
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寄出清算书to send in an account||to send in render an account Fb
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支票薄cheque book MDk*j,5V  
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支票陈票人cheque drawer wG+=}1X  
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持票人cheque holder O@s{ uZ|A6  
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不记名支票cheque to bearer||bearer cheque UR}kB&t  
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记名支票||认人支票cheque to order I~)cYl:|G  
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到期支票antedated cheque [B,'=,Hbs  
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未到期支票postdated cheque l7z6i*R  
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保付支票certified cheque {b1UX9
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未获兑现支票，退票returned cheque P/MM UmO  
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横线支票crossed cheque %k2FP mA6  
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普通横线general crossing @DuK#W"E u  
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特别横线special crossing -f?Ah  
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空白支票blank cheque e3v5,.  
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失效支票，过期支票stale cheque ?gSSli[  
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普通支票open cheque 6;+jIkkD )  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount BAV>o|-K  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tHhHrMxO  
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支票换现金||兑现to cash a cheque q'G,!];qL  
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清理票款to clear a cheque ;AIc?Cg  
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保证兑现to certify a cheque XIAeCU  
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填写支票数额to fill up a cheque .Cz %:%9  
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支票上划线to cross a cheque +fNvNbtA  
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开发支票to make out a cheque oVOm_N  
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签发支票，开立支票to draw a cheque||to issue a cheque \or G63T:  
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透支支票to overdraw a cheque bb-qO#E  
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背书支票to endorse a cheque Ysi g T  
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请付票款||清付票款to pay a cheque||to honour a cheque j&R+2%  
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支票退票to dishonour a cheque H1EDMhn/  
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拒付支票to refuse a cheque s{bdl[7  
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拒付支票to stop payment of a cheque MV >$BW  
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提示要求付款to present for payment .L6Zm U  
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见票即付持票人payable to bearer I@#;nyAj"  
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支付指定人payable to order SQ*k =4*r  
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已过期||无效out of date||stale (~~w7L s  
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请给出票人R/D||refer to drawer Kf tgOG f  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X1{[}!  
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文字与数字不一致words and figures differ ^O(=Vry  
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支票 fA/m1bYxg  
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时间已过account closed ".^VI2T  
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更改处应加盖印章alterations require initials osARA3\Xt  
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时间已过effects not cleared WQyLf;!Lz  
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停止付款payment stopped !q"W{P  
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支票毁损cheque mutilated z#BR5jF  
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汇款||寄钱to remit||to send money 3(C\.oRc  
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寄票供取款||支票支付to send a cheque for payment zOg7raIa  
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寄款人a remitter 
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收款人a remittee 7{& |;U  
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国外汇票foreign Bill (o3 Iy  
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国内汇票inland Bill jLg9H/w{  
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跟单汇票documentary bill lNSLs"x^  
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空头汇票accommodation bill ~"A+G4jl  
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原始汇票original bill y5!KXAQ%  
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改写||换新票据renewed bill |\pbir  
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即期汇票sight bill||bill on demand K6R.@BMN  
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…days after date||…days after date…日后付款 ;+"+3  
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…months after date||…months after date…月后付款 \-g)T}g,I  
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见票后…日付款…days after sight||…days sight a|X a3E  
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见票后…月付款…months after sight||…months sight 'dn]rV0(C  
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同组票据set of bills w(L4A0K[  
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单张汇票sola of exchange||sole of exchange {z{bY\  
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远期汇票usance bill||bill at usance x <ZJb  
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长期汇票long bill lNYt`xp  
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短期汇票short bill cPlZXf  
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逾期汇票overdue bill J| w>a  
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宽限日期days of grace Hquc o  
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电汇telegraphic transfer （T.T） ,s"^kFl  
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邮汇postal order||postal note （Am.）||post office order||money order s Z].8.  
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本票promissory note （P/N） #Lh;CSS  
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押汇负责书||押汇保证书letter of hypothecation ;,%fE2c  
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副保||抵押品||付属担保物collateral security c(xrP/yOwi  
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担保书trust receipt||letter of indemnity &]|?o_p3W  
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承兑||认付acceptance "*e$aTZB\  

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单张承兑general acceptance ?BeiY zg  
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有条件承兑qualified acceptance wd8l$*F*  
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附条件认付conditional acceptance ,~N/- 5  
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部分认付partial acceptance   HdUQCugxx: