[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。   vu}U2 0@  
会计报表statement of account qm'@o -[  
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往来帐目account current u$aN~6HG  
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现在往来帐||存款额current accout Raetz>rL  
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销货帐account sales ZtP/|P5@  
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共同计算帐项joint account ~k?
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未决帐项outstanding account dVGcth;  
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贷方帐项credit account||creditor account bNtOqhi  
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借方帐项debit account||debtor account 2t  
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应付帐||应付未付帐account payable xlgT1b:6  
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应收帐||应收未收帐account receivable 2)n%rvCQ  
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新交易||新帐new account $U. 2"  
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未决帐||老帐old account ^<v.= 7cL0  
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现金帐cash account p!?7;  
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流水帐running account qPhVc9D#  
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暂记帐||未定帐suspense account |ZCv>8?n  
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过期帐||延滞帐overdue account||pastdue account +OB&PE  
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杂项帐户sundry account YsO`1D  
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详细帐单||明细表detail account 7FP"]\x  
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呆帐bad account 0nlh0u8#  
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会计项目title of account h 'is#X 6:  
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会计薄||帐薄account-book ];0:aSi#  
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营业报告书||损益计算表account of budiness||business report er!+QD,EM  
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借贷细帐||交验帐account rendered `k08M)  

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明细帐account stated 6M8(KN^  
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与…银行开立一户头to open an account with ;[Hrpl S  
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与…银行建立交易to keep account with 6r,zOs-I]  
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继续记帐to keep account ;!>>C0s"  
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与…有交易to have an account with I~c}&'V  
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作成会计帐||有往来帐项to make out an account with .s@[-! p  
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清算||清理债务to make up an account !^A t{[U  
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清洁帐目||与…停止交易to close ones account with = G3A}  
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结帐to close an account Z7R+'OC  
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清理未付款to ask an account||to demand an account vweD{\b  
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结清差额to balance the account with u8@>ThPD  
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清算to settle an account||to liquidate an account||to square an account \>-%OcYlM  
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审查帐目||监查帐目to audit an account 7gQ~"Q  
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检查帐目to examine an account \6${Na'\  
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转入A的帐户to charge the amount to As account 1{V*(=Tp  
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以计帐方式付款to pay on account `p %&c%*A  
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代理某人||为某人on ones account||on account of one bXiT}5mJU  
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为自己计算||独立帐目on ones own account cv["Ps#;`W  
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由某人收益并负风险on ones account and risk||for ones account and risk PZ"=t!  
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由某人负担for ones account||for account of one OE/O:F:1j  
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按某人指示||列入某人帐户by order and for account of one a ^b_&}y  
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列入5月份帐目for May account @DrMaTr  
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编入某中帐项下to pass to the account of||to place to the account of ,P<n\(DQ  
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寄出清算书to send in an account||to send in render an account Xb=9~7&,$  
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支票薄cheque book @twClk.s  

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支票陈票人cheque drawer (<pc4#B@*  
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持票人cheque holder &V[m{.  
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不记名支票cheque to bearer||bearer cheque !~cTe!T  
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记名支票||认人支票cheque to order aO?(ZL  
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到期支票antedated cheque TDdFuO'}  
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未到期支票postdated cheque !L+*.k:  
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保付支票certified cheque 2Tt@2h_L  
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未获兑现支票，退票returned cheque Q_xE:#!;  
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横线支票crossed cheque [J0L7p*6  
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普通横线general crossing BDyOX6  
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特别横线special crossing @!&\Z[",  
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空白支票blank cheque EX7cjQsml  
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失效支票，过期支票stale cheque $ckX H,l_  
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普通支票open cheque g= k}6"F~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [S9T@Q  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7OG=LF*V-  
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支票换现金||兑现to cash a cheque ^[Cpu_
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清理票款to clear a cheque ttuQ,SD  
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保证兑现to certify a cheque uOc:^  
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填写支票数额to fill up a cheque LCx{7bN1ro  
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支票上划线to cross a cheque O
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开发支票to make out a cheque P%
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签发支票，开立支票to draw a cheque||to issue a cheque ~q4KQ&.!  
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透支支票to overdraw a cheque l5QH8eNwME  
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背书支票to endorse a cheque DW&%"$2  
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请付票款||清付票款to pay a cheque||to honour a cheque \fIGMoy!  
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支票退票to dishonour a cheque _jg&}HM  
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拒付支票to refuse a cheque 8+Sa$R  
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拒付支票to stop payment of a cheque $Wt0e 4YSu  
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提示要求付款to present for payment 5Z"IM8
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见票即付持票人payable to bearer gv)F`uRWA  
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支付指定人payable to order fd~a\5%e  
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已过期||无效out of date||stale C+ibLS4i  
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请给出票人R/D||refer to drawer >Y,
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4CAV)  
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文字与数字不一致words and figures differ &%J+d"n(  
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支票 A8Z2o\+  
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时间已过account closed QY14N{]T\p  
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更改处应加盖印章alterations require initials Twqkd8[  
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时间已过effects not cleared \1`L-lz  
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停止付款payment stopped _PTo!aJL  
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支票毁损cheque mutilated #Bo/1G=  
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汇款||寄钱to remit||to send money 44s K2  
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寄票供取款||支票支付to send a cheque for payment T9 @^@l$  
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寄款人a remitter p(2j7W-/  
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收款人a remittee mtfyhFk  
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国外汇票foreign Bill ?nm:e.S+?  
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国内汇票inland Bill YK# QH"}  
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跟单汇票documentary bill niO
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空头汇票accommodation bill -t9oL3J  
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原始汇票original bill CK e  
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改写||换新票据renewed bill '-#6;_ i<  
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即期汇票sight bill||bill on demand Q^Ln`zMe  
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…days after date||…days after date…日后付款 {nQ}t }B  
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…months after date||…months after date…月后付款 <$.KCLP  
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见票后…日付款…days after sight||…days sight FH8?W| G  
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见票后…月付款…months after sight||…months sight K. G#[  
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同组票据set of bills 1elx~5v1.=  
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单张汇票sola of exchange||sole of exchange OxF\Hm)(  
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远期汇票usance bill||bill at usance SU# S'  
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长期汇票long bill 6@2p@eYo  
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短期汇票short bill v03~=(  
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逾期汇票overdue bill 5, Yk5?l<'  
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宽限日期days of grace $ O!f*l
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电汇telegraphic transfer （T.T） XQ(`8Jl&^  
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邮汇postal order||postal note （Am.）||post office order||money order `*oLEX
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本票promissory note （P/N） #U
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押汇负责书||押汇保证书letter of hypothecation 3C,e>zE}  
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副保||抵押品||付属担保物collateral security s?Q`#qD  
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担保书trust receipt||letter of indemnity }Xc|Z.6  
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承兑||认付acceptance ;?:,L  
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单张承兑general acceptance 19#)# n^  
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有条件承兑qualified acceptance h,p&/oU4U  
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附条件认付conditional acceptance +?@qux!  
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部分认付partial acceptance   57MoO