[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。   B<|Vm.D  
会计报表statement of account cNKGEm ;z  
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往来帐目account current xyV7MW\?w  
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现在往来帐||存款额current accout >2'A~?%  
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销货帐account sales Y6jgAq  
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共同计算帐项joint account Q{ g{  
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未决帐项outstanding account |41~U\  
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贷方帐项credit account||creditor account a0k/R<4  
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借方帐项debit account||debtor account )ItW}1[I  
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应付帐||应付未付帐account payable "`KT7  
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应收帐||应收未收帐account receivable 5^{2g^jH6  
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新交易||新帐new account r+a0.  
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未决帐||老帐old account $%1oZ{&M  
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现金帐cash account d263#R  
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流水帐running account ka$la;e3  
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暂记帐||未定帐suspense account f5*hOzKG6  
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过期帐||延滞帐overdue account||pastdue account }(#;{_  
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杂项帐户sundry account Dd:48sN:Jq  
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详细帐单||明细表detail account I 9sQPa  
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呆帐bad account B*}:YV  
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会计项目title of account Sj<]~*y"  
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会计薄||帐薄account-book #?DoP]1
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营业报告书||损益计算表account of budiness||business report L1QDA}6?_Y  
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借贷细帐||交验帐account rendered
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明细帐account stated ZDmY${J  
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与…银行开立一户头to open an account with ZQ_AqzT3D  
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与…银行建立交易to keep account with 7Q?^wx  
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继续记帐to keep account D=}\]Krmay  
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与…有交易to have an account with A}(o1wuw  
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作成会计帐||有往来帐项to make out an account with ]l,,en5V  
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清算||清理债务to make up an account QSOG(}w  
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清洁帐目||与…停止交易to close ones account with }ldpudU  
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结帐to close an account od^ylg>K  
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清理未付款to ask an account||to demand an account ~7m+N)5  
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结清差额to balance the account with t8`wO+4@  
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清算to settle an account||to liquidate an account||to square an account K|I<kA~!H  
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审查帐目||监查帐目to audit an account cZ#%tT#  
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检查帐目to examine an account zjOOEvi  
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转入A的帐户to charge the amount to As account m"QDc[^Ge  
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以计帐方式付款to pay on account s
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代理某人||为某人on ones account||on account of one ?'_6M4UKa  
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为自己计算||独立帐目on ones own account n>w<v M  
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由某人收益并负风险on ones account and risk||for ones account and risk Dp!91NgB p  
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由某人负担for ones account||for account of one [:cvy[}v@  
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按某人指示||列入某人帐户by order and for account of one |0Xf":  
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列入5月份帐目for May account 5OzEY7K)  
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编入某中帐项下to pass to the account of||to place to the account of Qd{8.lB~LQ  
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寄出清算书to send in an account||to send in render an account ts9wSx~[+  
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支票薄cheque book O9ps?{g  
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支票陈票人cheque drawer %,~?;JAj  
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持票人cheque holder o~)o/(>ox  
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不记名支票cheque to bearer||bearer cheque pCA`OP);=  
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记名支票||认人支票cheque to order ^9:`D@Z+  
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到期支票antedated cheque )N8b
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未到期支票postdated cheque YLGE{bS  

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保付支票certified cheque fy4 zBI@  
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未获兑现支票，退票returned cheque d\l{tmte  
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横线支票crossed cheque /*T^7Y&  
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普通横线general crossing G?'^"ae"Z  
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特别横线special crossing N68$b#9Ry  
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空白支票blank cheque Fm0d0j  
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失效支票，过期支票stale cheque CF{b Yf^%  
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普通支票open cheque J 7R(X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ?f"5yQ-B  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?l/6DT>e  
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支票换现金||兑现to cash a cheque CW &z?Bra  
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清理票款to clear a cheque kWXLncE  
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保证兑现to certify a cheque ~V8z%s@  
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填写支票数额to fill up a cheque Ik0g(-d  
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支票上划线to cross a cheque )@N d3Z  
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开发支票to make out a cheque p@Y=6Bw  
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签发支票，开立支票to draw a cheque||to issue a cheque 53])@Mmus  
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透支支票to overdraw a cheque ~5N}P>4*  
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背书支票to endorse a cheque +X=*>^G(-  
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请付票款||清付票款to pay a cheque||to honour a cheque cV+?j}"*+  
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支票退票to dishonour a cheque xLW$>;kI  
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拒付支票to refuse a cheque S+T/(-W  
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拒付支票to stop payment of a cheque N6Mr#A-{  
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提示要求付款to present for payment |6E_N5~  
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见票即付持票人payable to bearer :7v'[b  
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支付指定人payable to order 5;a*Xf%V  
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已过期||无效out of date||stale n|i:4D  
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请给出票人R/D||refer to drawer A8)4nOXM  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '75T2Ud  
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文字与数字不一致words and figures differ QNNURf\[(  
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支票 XM$~HG  
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时间已过account closed #HUn~r  
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更改处应加盖印章alterations require initials ATs_d_Sz  
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时间已过effects not cleared ]eL# bJ  
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停止付款payment stopped -&Rv=q>  
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支票毁损cheque mutilated a'J0}j!  
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汇款||寄钱to remit||to send money )jM%bUk,!  
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寄票供取款||支票支付to send a cheque for payment vW+6_41ZM  
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寄款人a remitter cx\"r  
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收款人a remittee ~A0 ]vcP  
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国外汇票foreign Bill N`8K1{>BH  
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国内汇票inland Bill 'xW= qboOp  
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跟单汇票documentary bill te@m#`p9  
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空头汇票accommodation bill CK_dEh2c  
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原始汇票original bill 4I4m4^  
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改写||换新票据renewed bill fc#9e9R  
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即期汇票sight bill||bill on demand f:;-ZkIU ?  
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…days after date||…days after date…日后付款 :
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…months after date||…months after date…月后付款 .UK0bxoa  
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见票后…日付款…days after sight||…days sight g]~vZj  
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见票后…月付款…months after sight||…months sight @@Ib^sB%  
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同组票据set of bills [S6u:;7  
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单张汇票sola of exchange||sole of exchange |MNSIb&,W  
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远期汇票usance bill||bill at usance jz!I +  
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长期汇票long bill r8:r}Qj2w[  
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短期汇票short bill KhjC'CU,  
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逾期汇票overdue bill fJFNS y  
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宽限日期days of grace &}DfIP<  
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电汇telegraphic transfer （T.T） 45~x #Q  
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邮汇postal order||postal note （Am.）||post office order||money order o2fih%p?1  
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本票promissory note （P/N） #Y5k/NPg  
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押汇负责书||押汇保证书letter of hypothecation /k'7j*t Z  
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副保||抵押品||付属担保物collateral security < $zJi V  
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担保书trust receipt||letter of indemnity 217G[YE-  
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承兑||认付acceptance *'((_NZ>  
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单张承兑general acceptance O3sV)  
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有条件承兑qualified acceptance 2^r~->  
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附条件认付conditional acceptance &%OY"Y~bI!  
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部分认付partial acceptance   PK]3uh