[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。   CGK ]i.N  
会计报表statement of account b?,%M^9\`  
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往来帐目account current Z;1r=p#s  
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现在往来帐||存款额current accout s~>1TxJe  
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销货帐account sales ]o=ON95ja  
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共同计算帐项joint account l. cp[  
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未决帐项outstanding account [Pjitw/?  
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贷方帐项credit account||creditor account -L6CEe  
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借方帐项debit account||debtor account /|H9Gm  
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应付帐||应付未付帐account payable / bH2Z  
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应收帐||应收未收帐account receivable T"X]@9g^-  
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新交易||新帐new account a8Xwz@ M  
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未决帐||老帐old account i_r708ep6  
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现金帐cash account Ck%if  
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流水帐running account s]kzXzR C?  
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暂记帐||未定帐suspense account , .;0xyc  
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过期帐||延滞帐overdue account||pastdue account -oUNK}>  
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杂项帐户sundry account C%]qK(9vvd  
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详细帐单||明细表detail account ly6zz|c5  
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呆帐bad account r`EjD}2d  
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会计项目title of account ?(K=du  
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会计薄||帐薄account-book </xf4.C  
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营业报告书||损益计算表account of budiness||business report /JC1o&z_T  
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借贷细帐||交验帐account rendered dc1Zh W4  
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明细帐account stated 62_k`)k  
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与…银行开立一户头to open an account with J+ S]Qoz  
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与…银行建立交易to keep account with vBF9!6X.  
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继续记帐to keep account ysIhUpd  
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与…有交易to have an account with '
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作成会计帐||有往来帐项to make out an account with =dKjTBR S'  
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清算||清理债务to make up an account d
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清洁帐目||与…停止交易to close ones account with u4SL:IH{D  
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结帐to close an account |M5#jVXj  
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清理未付款to ask an account||to demand an account breF,d$  
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结清差额to balance the account with X`Q+,tx$  
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清算to settle an account||to liquidate an account||to square an account Q9O_>mZy  
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审查帐目||监查帐目to audit an account UiH7  
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检查帐目to examine an account Gg9MAK\C9  
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转入A的帐户to charge the amount to As account |3,WiK='  
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以计帐方式付款to pay on account #vV]nI<MF.  
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代理某人||为某人on ones account||on account of one N?vb^?  
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为自己计算||独立帐目on ones own account /ie&uWy  
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由某人收益并负风险on ones account and risk||for ones account and risk e~lFjr]  
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由某人负担for ones account||for account of one C'$}{%Cc@$  
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按某人指示||列入某人帐户by order and for account of one /&#y-D_  
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列入5月份帐目for May account "PI;
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编入某中帐项下to pass to the account of||to place to the account of Ie^Ed`  
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寄出清算书to send in an account||to send in render an account rueaP  
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支票薄cheque book h76j|1gI  
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支票陈票人cheque drawer |cY HH$  
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持票人cheque holder n?r8ZDJ'  
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不记名支票cheque to bearer||bearer cheque Z.gb'  
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记名支票||认人支票cheque to order [m:cO6DM,  

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到期支票antedated cheque I(~([F2  
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未到期支票postdated cheque :.g/=Q(T~  
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保付支票certified cheque d {U%q d  
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未获兑现支票，退票returned cheque 3 twA5)v  
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横线支票crossed cheque 1r>]XhRFZ  
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普通横线general crossing a+LK~mC*  
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特别横线special crossing o$L%t@  
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空白支票blank cheque .S, E=  
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失效支票，过期支票stale cheque "|(. W3f1  
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普通支票open cheque hev;M)t  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MUl7o@{'  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (Nc~l ^a  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque {K+f&75  
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保证兑现to certify a cheque 2Pm}wD^`  
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填写支票数额to fill up a cheque b%MZfaU  
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支票上划线to cross a cheque GFLat  
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开发支票to make out a cheque =| T^)J  
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签发支票，开立支票to draw a cheque||to issue a cheque (rhlK} C  
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透支支票to overdraw a cheque XgX~K:<jt  
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背书支票to endorse a cheque @4UX~=:686  
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请付票款||清付票款to pay a cheque||to honour a cheque \h3HaNC  
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支票退票to dishonour a cheque Mm*V;ADF  
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拒付支票to refuse a cheque A^
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拒付支票to stop payment of a cheque Q/3
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提示要求付款to present for payment 3. #L  
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见票即付持票人payable to bearer B|a<=
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支付指定人payable to order )jl@hnA  
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已过期||无效out of date||stale .S|T{DMQ[  
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请给出票人R/D||refer to drawer j?*n@'   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BMO,eQcB  
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文字与数字不一致words and figures differ aWimg6q  
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支票 A4(L47^  
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时间已过account closed gzi=+oJ|4  
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更改处应加盖印章alterations require initials 0^Ldw)C"  
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时间已过effects not cleared SE(<(w  
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停止付款payment stopped gYbvCs8O!  
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支票毁损cheque mutilated PT,*KYF_O"  
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汇款||寄钱to remit||to send money ;(,GS@
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寄票供取款||支票支付to send a cheque for payment 7.NL>:lu  
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寄款人a remitter |U1u:=[  
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收款人a remittee (.oDxs()I  
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国外汇票foreign Bill Brg0:5H   
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国内汇票inland Bill \K9Y@jnr  
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跟单汇票documentary bill &C,]c#-+  
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空头汇票accommodation bill jvd3_L-@E<  
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原始汇票original bill :1iXBG\  
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改写||换新票据renewed bill OB,T>o@  
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即期汇票sight bill||bill on demand %ULd_ES^  
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…days after date||…days after date…日后付款 5U<o%+^El  
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…months after date||…months after date…月后付款 B;{sr'CP  
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见票后…日付款…days after sight||…days sight t^
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见票后…月付款…months after sight||…months sight oU 8o;zk0  
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同组票据set of bills uo BPi[nK  
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单张汇票sola of exchange||sole of exchange JeCEj=_Z  
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远期汇票usance bill||bill at usance  })w5`?Y  
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长期汇票long bill d{GXFT;0  
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短期汇票short bill tv|=`~Y  
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逾期汇票overdue bill &c@I4RV|q  
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宽限日期days of grace uTJ?@^nq  
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电汇telegraphic transfer （T.T） j+ys&pDczm  
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邮汇postal order||postal note （Am.）||post office order||money order  3i$AR  
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本票promissory note （P/N） vT~a}  
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押汇负责书||押汇保证书letter of hypothecation /4f;Niem  
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副保||抵押品||付属担保物collateral security w$!n8Aqs  
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担保书trust receipt||letter of indemnity ro{MDs  
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承兑||认付acceptance 5%$#3LT|  
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单张承兑general acceptance !]nCeo  
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有条件承兑qualified acceptance 7$;$4.'  
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附条件认付conditional acceptance Y4O L 82Y  
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部分认付partial acceptance   ]lY9[~ v