[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。   u6&Ixi/s'  
会计报表statement of account f2K3*}P  
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往来帐目account current :z5Ibas:  

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现在往来帐||存款额current accout o~N-
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销货帐account sales *wl_8Sis}  
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共同计算帐项joint account X7!A(q+h  
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未决帐项outstanding account 5w%9b  
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贷方帐项credit account||creditor account c=mFYsSv  
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借方帐项debit account||debtor account C8SNSeg  
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应付帐||应付未付帐account payable 0a;zT O/"v  
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应收帐||应收未收帐account receivable xpo} YF'5  
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新交易||新帐new account 2^j9m}`  
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未决帐||老帐old account {=Y&q~:8v  
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现金帐cash account N{@eV][Q  
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流水帐running account  iSax-Mc  
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暂记帐||未定帐suspense account 
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过期帐||延滞帐overdue account||pastdue account ld6@&34  
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杂项帐户sundry account j_g9RmZT  
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详细帐单||明细表detail account -"H9W:  
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呆帐bad account M>j)6?n`_  
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会计项目title of account YKk%;U*  
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会计薄||帐薄account-book @nK08Kj-  
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营业报告书||损益计算表account of budiness||business report R<U< Y 'Y  
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借贷细帐||交验帐account rendered M'sJ5;^5  
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明细帐account stated ,==lgM2V>  
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与…银行开立一户头to open an account with =:DNb(  
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与…银行建立交易to keep account with y)2]:nD`B  
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继续记帐to keep account JkTL+obu  
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与…有交易to have an account with U}NNbGQj  
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作成会计帐||有往来帐项to make out an account with |jlR],  
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清算||清理债务to make up an account iIg_S13  
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清洁帐目||与…停止交易to close ones account with |e!Sm{#!  
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结帐to close an account <=p"ck@  
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清理未付款to ask an account||to demand an account <I7UyCAF  
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结清差额to balance the account with "p<f#s}  
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清算to settle an account||to liquidate an account||to square an account  7p{lDQ  
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审查帐目||监查帐目to audit an account v6]lH9c{,  
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检查帐目to examine an account Hc}(+wQN%  
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转入A的帐户to charge the amount to As account |= ~9y"F  
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以计帐方式付款to pay on account /6g*WX2P1  
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代理某人||为某人on ones account||on account of one LFtnSB8  
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为自己计算||独立帐目on ones own account iX}EJD{f  
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由某人收益并负风险on ones account and risk||for ones account and risk .F |yxj;I7  
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由某人负担for ones account||for account of one ~r+;i,,X  
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按某人指示||列入某人帐户by order and for account of one p%8y!^g  
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列入5月份帐目for May account <$R'y6U:  
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编入某中帐项下to pass to the account of||to place to the account of L`3x0u2  
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寄出清算书to send in an account||to send in render an account VI/77  
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支票薄cheque book %xPJJ $P  
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支票陈票人cheque drawer N6EG!*  
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持票人cheque holder *:}9(8d  
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不记名支票cheque to bearer||bearer cheque )&Af[mS  
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记名支票||认人支票cheque to order 3e,"B S)+  
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到期支票antedated cheque #l 7(WG  
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未到期支票postdated cheque <!;NJLe`  
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保付支票certified cheque nOTe 3?i>  
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未获兑现支票，退票returned cheque
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横线支票crossed cheque JIatRc?g  
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普通横线general crossing =[do([A  
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特别横线special crossing M.qE$  
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空白支票blank cheque &0x;60b  
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失效支票，过期支票stale cheque sq
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普通支票open cheque 3w&Z:<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +8}8b_bgH  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 9]gV#uF  
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支票换现金||兑现to cash a cheque R i/D>[  

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清理票款to clear a cheque E?h'OR@_ L  
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保证兑现to certify a cheque *5mJA -[B+  
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填写支票数额to fill up a cheque `svOPB4C'  
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支票上划线to cross a cheque b v4  
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开发支票to make out a cheque Zr|\T7w 3  
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签发支票，开立支票to draw a cheque||to issue a cheque *#Iqz9X.Y3  
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透支支票to overdraw a cheque pA H9  
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背书支票to endorse a cheque X?SLYm@v  
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请付票款||清付票款to pay a cheque||to honour a cheque "uU[I,h  
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支票退票to dishonour a cheque T2}ccnDi  
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拒付支票to refuse a cheque e:(~=9}Li  
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拒付支票to stop payment of a cheque 6gD|QC~;  
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提示要求付款to present for payment 5YgUk[J  
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见票即付持票人payable to bearer D;OR?NdgvW  
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支付指定人payable to order )4bZ;'B5  
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已过期||无效out of date||stale !GBGC|avE  
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请给出票人R/D||refer to drawer !Mk:rO-L   
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ^p!bteA>  
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文字与数字不一致words and figures differ POvpaPAZ<  
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支票 'BwM{c-O"  
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时间已过account closed 44kb  
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更改处应加盖印章alterations require initials #]5|Qhrr+  
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时间已过effects not cleared ]]Da/^K=Z  
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停止付款payment stopped !j.jvI%e;  
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支票毁损cheque mutilated v#`Wf}G  
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汇款||寄钱to remit||to send money L%.GKANM  
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寄票供取款||支票支付to send a cheque for payment [\&Mo]"0  
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寄款人a remitter W+~ w  
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收款人a remittee )Cz^Xp)#  
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国外汇票foreign Bill Ga%]$4u  
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国内汇票inland Bill >1tGQ c
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跟单汇票documentary bill ^[CD-#  
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空头汇票accommodation bill S~F:%@,*  
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原始汇票original bill Q[p0bD
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改写||换新票据renewed bill KW&&AuPb}  
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即期汇票sight bill||bill on demand 1qUdj[Bj  
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…days after date||…days after date…日后付款 q'hV 'U  
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…months after date||…months after date…月后付款 9'toj%XQ  
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见票后…日付款…days after sight||…days sight YRp\#pVnZ  
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见票后…月付款…months after sight||…months sight u=E?N:I~F  
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同组票据set of bills ^CK)q2K>[  
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单张汇票sola of exchange||sole of exchange @6j*XF  
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远期汇票usance bill||bill at usance tJwF h6  
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长期汇票long bill Rm*}<JN31  
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短期汇票short bill _"sRL}-Z  
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逾期汇票overdue bill R82Y&s;  
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宽限日期days of grace 
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电汇telegraphic transfer （T.T） T8441qo{>  
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邮汇postal order||postal note （Am.）||post office order||money order q],R6GcVr  
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本票promissory note （P/N） 'sF563kE  
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押汇负责书||押汇保证书letter of hypothecation JKT+ q*V  
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副保||抵押品||付属担保物collateral security .V3Dql@z"  
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担保书trust receipt||letter of indemnity CCY|FK  
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承兑||认付acceptance #(IMRdUf  
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单张承兑general acceptance ptv4v[gQ  
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有条件承兑qualified acceptance dO4#BDn"=  
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附条件认付conditional acceptance px>>]>ZMH  
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部分认付partial acceptance   RpK,ixbtA+