[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。   ua=7YG  
会计报表statement of account onmkg}&_  
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往来帐目account current rkWy3X{%2<  
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现在往来帐||存款额current accout Sru0j/|H\  
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销货帐account sales 1Ci^e7
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共同计算帐项joint account \>"Zn7  
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未决帐项outstanding account `%Kj+^|DS  
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贷方帐项credit account||creditor account YsCY~e&  
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借方帐项debit account||debtor account &09~ D8f'  
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应付帐||应付未付帐account payable ODpAMt"  
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应收帐||应收未收帐account receivable 5xUZeLj  
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新交易||新帐new account &,Rye Q  
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未决帐||老帐old account
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现金帐cash account 9}K K]m6u}  
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流水帐running account 8<6@O  
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暂记帐||未定帐suspense account 1
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过期帐||延滞帐overdue account||pastdue account ,(hP /<  
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杂项帐户sundry account )iPU  
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详细帐单||明细表detail account WdJeh:h  
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呆帐bad account 6l"4F6  
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会计项目title of account ZM=eiJZ  
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会计薄||帐薄account-book !0X"^VB  
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营业报告书||损益计算表account of budiness||business report 2:[G4  
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借贷细帐||交验帐account rendered |;C;d"JC2  
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明细帐account stated Ojp|/yd^YL  
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与…银行开立一户头to open an account with 5XNFu C9E  
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与…银行建立交易to keep account with W%#LHluP  
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继续记帐to keep account QnH~'
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与…有交易to have an account with  Y}Nd2  
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作成会计帐||有往来帐项to make out an account with u|& a!tOf2  
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清算||清理债务to make up an account !r_2b! dy  
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清洁帐目||与…停止交易to close ones account with GEfTs[  
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结帐to close an account 7cT ~u  
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清理未付款to ask an account||to demand an account _ WHGd&u  
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结清差额to balance the account with | <l=i(  
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清算to settle an account||to liquidate an account||to square an account $r=tOD4;  
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审查帐目||监查帐目to audit an account c7(Lk"G8  
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检查帐目to examine an account :/'oh]T|  
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转入A的帐户to charge the amount to As account 4z>SI\Ss  
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以计帐方式付款to pay on account O4fl$egQU  
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代理某人||为某人on ones account||on account of one `
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为自己计算||独立帐目on ones own account &x<y4ORH|  
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由某人收益并负风险on ones account and risk||for ones account and risk Ea\Khf]2  
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由某人负担for ones account||for account of one +1=]9 3gP  
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按某人指示||列入某人帐户by order and for account of one #:LI,t  
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列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of K]c\3[vR  
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寄出清算书to send in an account||to send in render an account pa8R;A70Dl  
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支票薄cheque book #)PAvBJ;m  
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支票陈票人cheque drawer Q .Xs%{B  
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持票人cheque holder <<l1zEf@  
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不记名支票cheque to bearer||bearer cheque 9mRP%c#(  
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记名支票||认人支票cheque to order B3g#)  
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到期支票antedated cheque SS*3Qx:[  
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未到期支票postdated cheque dwJnPJ=z  
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保付支票certified cheque zw[ #B #  
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未获兑现支票，退票returned cheque s((c@)M  
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横线支票crossed cheque 9%Qlg4~<s  
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普通横线general crossing Zk~~`h  
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特别横线special crossing 7:e5l19 uI  
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空白支票blank cheque ,!dVhG#  
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失效支票，过期支票stale cheque apjoIO-<  
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普通支票open cheque @%jY  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [>KnMi=o)  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t;V^OGflv  
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支票换现金||兑现to cash a cheque &"(zK"O  
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清理票款to clear a cheque OI
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保证兑现to certify a cheque "RTv[n!  
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填写支票数额to fill up a cheque dQ_h
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支票上划线to cross a cheque V|~o`(]  
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开发支票to make out a cheque OZA^L;#>  
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签发支票，开立支票to draw a cheque||to issue a cheque KcUR /o5K  
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透支支票to overdraw a cheque M2\c0^R  
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背书支票to endorse a cheque K>C@oE[W  
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请付票款||清付票款to pay a cheque||to honour a cheque "l hj1zZ  
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支票退票to dishonour a cheque zXU g(xu  
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拒付支票to refuse a cheque {pA&Q{ ^  
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拒付支票to stop payment of a cheque -2(?O`tZ  
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提示要求付款to present for payment t2YB(6w+xg  
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见票即付持票人payable to bearer vCNq2l^CW  
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支付指定人payable to order ~)n[Vf  
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已过期||无效out of date||stale KVr9kcs  
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请给出票人R/D||refer to drawer @56*r@4:q  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >MSK.SNh  
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文字与数字不一致words and figures differ O!^ >YvOh  
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支票 v+[S${  
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时间已过account closed #/jug[wf*!  
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更改处应加盖印章alterations require initials ~\i(bFd)  
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时间已过effects not cleared x,]x>Up  
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停止付款payment stopped J*MH `;-  
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支票毁损cheque mutilated AIY 1sSK  
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汇款||寄钱to remit||to send money Du65>O  
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寄票供取款||支票支付to send a cheque for payment "uT2 DY[  
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寄款人a remitter ?bt;i>O\  
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收款人a remittee pe0ax-Zv  
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国外汇票foreign Bill Z37Dv ;&ZD  
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国内汇票inland Bill #b;k+<n[X  
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跟单汇票documentary bill }4!}vkVx  
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空头汇票accommodation bill 6vAZ
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原始汇票original bill <mlN\BcX;  
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改写||换新票据renewed bill 89^g$ ac  
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即期汇票sight bill||bill on demand Pg:xC9w4  
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…days after date||…days after date…日后付款 f~\H|E8(  
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…months after date||…months after date…月后付款 Y)F(-H)  
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见票后…日付款…days after sight||…days sight G.<0^q,  
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见票后…月付款…months after sight||…months sight `r-Jy{!y4  
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同组票据set of bills t?-a JU  
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单张汇票sola of exchange||sole of exchange aV|VC$  
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远期汇票usance bill||bill at usance ejyx[CF  
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长期汇票long bill X41Qkf
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短期汇票short bill +`gU{e,p  
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逾期汇票overdue bill 0Yq_B
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宽限日期days of grace i0wBZ i?  
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电汇telegraphic transfer （T.T） d2i?FT >  
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邮汇postal order||postal note （Am.）||post office order||money order Uaux0W  
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本票promissory note （P/N） bcwb'D\a  
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押汇负责书||押汇保证书letter of hypothecation Nb3O>&J  
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副保||抵押品||付属担保物collateral security ,Nw2cv}D  
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担保书trust receipt||letter of indemnity 
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承兑||认付acceptance zBq&/?  
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单张承兑general acceptance ztHx) !  
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有条件承兑qualified acceptance  _}JMBIq$  
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附条件认付conditional acceptance jHE^d<=O^  
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部分认付partial acceptance   GNuIcy