[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。   xla^A}{  
会计报表statement of account I; }%k;v6  
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往来帐目account current i|noYo_Ah\  
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现在往来帐||存款额current accout z4+6k-#):  
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销货帐account sales y#0Z[[I0  
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共同计算帐项joint account f?^xh  
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未决帐项outstanding account sO-R+G/^7  
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贷方帐项credit account||creditor account }4MG114j  
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借方帐项debit account||debtor account _[tBLGXD  
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应付帐||应付未付帐account payable HliY  
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应收帐||应收未收帐account receivable 6FFv+{2^@  
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新交易||新帐new account \R t  
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未决帐||老帐old account TI&J>/z;$  
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现金帐cash account &bx,6dX  
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流水帐running account k_ `S[  
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暂记帐||未定帐suspense account (dZ&Af  
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过期帐||延滞帐overdue account||pastdue account 014!~c  
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杂项帐户sundry account 
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详细帐单||明细表detail account l6O(+*6Us  
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呆帐bad account v\u+=}rl  
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会计项目title of account W=+ag<@  
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会计薄||帐薄account-book ps[rYy  
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营业报告书||损益计算表account of budiness||business report xNU}uW>>T  
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借贷细帐||交验帐account rendered ,0O!w>u_]J  
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明细帐account stated p+Xz9A"  
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与…银行开立一户头to open an account with 7UfyOOFa  
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与…银行建立交易to keep account with pVM;xxJ  
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继续记帐to keep account K7U<~f$OiN  
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与…有交易to have an account with :Li)]qN.I  
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作成会计帐||有往来帐项to make out an account with -M:.D3,L  
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清算||清理债务to make up an account -HOCxR  
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清洁帐目||与…停止交易to close ones account with x!J L9  
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结帐to close an account |( KM 8  
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清理未付款to ask an account||to demand an account y]k`}&-~  
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结清差额to balance the account with }I]9I _S  
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清算to settle an account||to liquidate an account||to square an account 9P]TIV.  
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审查帐目||监查帐目to audit an account g&"Nr aQM9  
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检查帐目to examine an account 0pu'K)Rb  
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转入A的帐户to charge the amount to As account Wd[XQZ<  
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以计帐方式付款to pay on account MtS$ovg?  
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代理某人||为某人on ones account||on account of one xx%WIY:}  
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为自己计算||独立帐目on ones own account H`fkds  
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由某人收益并负风险on ones account and risk||for ones account and risk J9/w_,,R$  
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由某人负担for ones account||for account of one &:Q""e!  
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按某人指示||列入某人帐户by order and for account of one h1,J<B@  
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列入5月份帐目for May account Q&wBX%@^L  
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编入某中帐项下to pass to the account of||to place to the account of ao 32n  
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寄出清算书to send in an account||to send in render an account Yh"R#  
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支票薄cheque book V$@@!q  
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支票陈票人cheque drawer ZSxKk6n}J  
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持票人cheque holder Jg^tr>I~  
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不记名支票cheque to bearer||bearer cheque )TG\P,H9  
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记名支票||认人支票cheque to order "x&H*"  
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到期支票antedated cheque PLwa!j  
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未到期支票postdated cheque (,HAOs  
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保付支票certified cheque h|_G2p^J+"  
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未获兑现支票，退票returned cheque ptYQP^6S[  
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横线支票crossed cheque BB=%tz`B  
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普通横线general crossing 0p:n'P  
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特别横线special crossing liPUK#  
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空白支票blank cheque >lN{FJ  
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失效支票，过期支票stale cheque Uo5l =\  
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普通支票open cheque &\`=}hB  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount [P,1UO|$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 {}{|trr-E  
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支票换现金||兑现to cash a cheque s3Y \,9\  
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清理票款to clear a cheque jvCk+n[  
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保证兑现to certify a cheque 9^3y\@ m  
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填写支票数额to fill up a cheque 4T s5*_   
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支票上划线to cross a cheque 5<Xq7|Jt  
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开发支票to make out a cheque $@7S+'Q3  
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签发支票，开立支票to draw a cheque||to issue a cheque zl=RK  
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透支支票to overdraw a cheque S6`4&0'  
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背书支票to endorse a cheque ?6; +.h\  
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请付票款||清付票款to pay a cheque||to honour a cheque uF+if`?  
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支票退票to dishonour a cheque W52AX.Nm  
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拒付支票to refuse a cheque eZ(<hE>  
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拒付支票to stop payment of a cheque #e((F, 1z  
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提示要求付款to present for payment 9_n!.zA<  
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见票即付持票人payable to bearer (A}##h  
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支付指定人payable to order Eb7qM.Q] &  
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已过期||无效out of date||stale  (f,D$mX  
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请给出票人R/D||refer to drawer Xm8 1axyf  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g7res  
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文字与数字不一致words and figures differ >wS52ng  
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支票 I2hX;pk,  
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时间已过account closed rj&  
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更改处应加盖印章alterations require initials @C{ IgV  
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时间已过effects not cleared 3 [: x#r  
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停止付款payment stopped `d2}>  
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支票毁损cheque mutilated ( >zXapb2  
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汇款||寄钱to remit||to send money PXof-W  
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寄票供取款||支票支付to send a cheque for payment h?5$-#q~  
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寄款人a remitter 0{#c  
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收款人a remittee {Tb(4or?=b  
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国外汇票foreign Bill Fn.wd`'0  
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国内汇票inland Bill 9r=@S  
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跟单汇票documentary bill 1^ZQXUzl%i  
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空头汇票accommodation bill u~FXO[b  
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原始汇票original bill zBD ?O!  
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand ?n<b:oO  
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…days after date||…days after date…日后付款 l]D?S]{a  
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…months after date||…months after date…月后付款 COPH)Bdq.  
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见票后…日付款…days after sight||…days sight $/^DY&  
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见票后…月付款…months after sight||…months sight 8JxJ>I-9p  
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同组票据set of bills (n:d {bKV  
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单张汇票sola of exchange||sole of exchange 3\_ae2GW  
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远期汇票usance bill||bill at usance w@w(AFV9/  
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长期汇票long bill R~OameRR  
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短期汇票short bill S9/oBxGN  
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逾期汇票overdue bill +>3XJlZV  
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宽限日期days of grace ?+#|h;M8  
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电汇telegraphic transfer （T.T） _BGw)Z 6  
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邮汇postal order||postal note （Am.）||post office order||money order 533n z8&9@  
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本票promissory note （P/N） 3ZdheenK9  
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押汇负责书||押汇保证书letter of hypothecation TZ #(G  
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副保||抵押品||付属担保物collateral security `/]Th&(5  
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担保书trust receipt||letter of indemnity ee7#PE]}  

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承兑||认付acceptance kU uDA><1  
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单张承兑general acceptance Bw5zh1ALC;  
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有条件承兑qualified acceptance 3FWl_d~uD  
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附条件认付conditional acceptance ""AP-7  
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部分认付partial acceptance   . MNi)+