[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。   @|^Ch+%@  
会计报表statement of account  w&-r  
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往来帐目account current wD<G+Y}  
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现在往来帐||存款额current accout k >MgrtJI  
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销货帐account sales +] {X-R  
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共同计算帐项joint account g(` 6cY[}  
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未决帐项outstanding account s.~SV"  
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贷方帐项credit account||creditor account Uag1vW,c  
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借方帐项debit account||debtor account Ns $PS\  
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应付帐||应付未付帐account payable `bm-O
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应收帐||应收未收帐account receivable XC$~!  
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新交易||新帐new account aZ^lI 6@+4  
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未决帐||老帐old account vfm-K;,#  
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现金帐cash account /<C=9?Ok  
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流水帐running account 5Zov<+kE  
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暂记帐||未定帐suspense account %F~ dmA#:  
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过期帐||延滞帐overdue account||pastdue account `et<Z  
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杂项帐户sundry account V*aTDU%-.  
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详细帐单||明细表detail account -&?-  
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呆帐bad account 7d)aDc*TjW  
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会计项目title of account S6mmk&n  
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会计薄||帐薄account-book *C BCQp[$  
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营业报告书||损益计算表account of budiness||business report s,Swlo7D!  
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借贷细帐||交验帐account rendered Ei-OuDM;)  
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明细帐account stated %u}sVRJ  
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与…银行开立一户头to open an account with 1*h7L<#|mQ  
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与…银行建立交易to keep account with 8H?AL RG  
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继续记帐to keep account 5ov%(QI  
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与…有交易to have an account with 5b p"dIe  
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作成会计帐||有往来帐项to make out an account with _ GSw\r  
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清算||清理债务to make up an account G,*s9P]1  
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清洁帐目||与…停止交易to close ones account with (N4(r<o;  
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结帐to close an account 4sjr\9IDC  
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清理未付款to ask an account||to demand an account KTt$Pt/.  
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结清差额to balance the account with [t{#@X  
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清算to settle an account||to liquidate an account||to square an account Tj5@OcA$  
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审查帐目||监查帐目to audit an account +t4m \/y  
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检查帐目to examine an account @;D}= 
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转入A的帐户to charge the amount to As account j%jd@z ]@  
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以计帐方式付款to pay on account x9A ZS#e)[  
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代理某人||为某人on ones account||on account of one Sx9:$"3.X  
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为自己计算||独立帐目on ones own account I S8nvx\  
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由某人收益并负风险on ones account and risk||for ones account and risk VfqY_NmgC  
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由某人负担for ones account||for account of one 'a g6B(0Z  
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按某人指示||列入某人帐户by order and for account of one o/ g+Z  
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列入5月份帐目for May account yb{{ z@  
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编入某中帐项下to pass to the account of||to place to the account of 4B8Se  
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寄出清算书to send in an account||to send in render an account T19rbL_  
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支票薄cheque book Hl2f`GZ   
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支票陈票人cheque drawer DPS1GO*  
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持票人cheque holder MpIw^a3(r  
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不记名支票cheque to bearer||bearer cheque ^M(`/1:  
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记名支票||认人支票cheque to order '/u:,ar  
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到期支票antedated cheque >^H'ZYzw  
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未到期支票postdated cheque /nY).lSH  
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保付支票certified cheque ~~xyFT+{F  
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未获兑现支票，退票returned cheque <;z[+6T  
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横线支票crossed cheque 9 wSl,B-  
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普通横线general crossing 7wiK.99  
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特别横线special crossing  om".j  
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空白支票blank cheque ~A[YnJYA#  
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失效支票，过期支票stale cheque CdBthOPX)  
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普通支票open cheque 0)A=+zSS1  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount kf+JM/  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F-$Z,Q]S  
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支票换现金||兑现to cash a cheque \yih 1Om>~  
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清理票款to clear a cheque F1 <489  
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保证兑现to certify a cheque ]~?S~l%  
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填写支票数额to fill up a cheque zo_k\K`{@  
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支票上划线to cross a cheque i'M^ez)u  
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开发支票to make out a cheque bHO7*E  
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签发支票，开立支票to draw a cheque||to issue a cheque |tG05 +M  
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透支支票to overdraw a cheque PASuf.U$"  
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背书支票to endorse a cheque ;JAK[o8i  
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请付票款||清付票款to pay a cheque||to honour a cheque b+W)2rFO  
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支票退票to dishonour a cheque u06tDJ[  
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拒付支票to refuse a cheque SrSG{/{  
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拒付支票to stop payment of a cheque ]F*|U`  
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提示要求付款to present for payment JK[T]|G  
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见票即付持票人payable to bearer  T&]Na  
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支付指定人payable to order  "";=DH  
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已过期||无效out of date||stale [@ ILc*2O  
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请给出票人R/D||refer to drawer ]Z=Ij gr$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds TM)u?t+[  
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文字与数字不一致words and figures differ ?5`{7daot  
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支票 pKq]X}[^c  
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时间已过account closed -'j7SOGk  
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更改处应加盖印章alterations require initials z4bN)W )p  
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时间已过effects not cleared 7 I@";d8~  
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停止付款payment stopped S"Kq^DN  
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支票毁损cheque mutilated *Z; r B  
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汇款||寄钱to remit||to send money (vnoP< 0  

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寄票供取款||支票支付to send a cheque for payment <<sE`>)  
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寄款人a remitter FfG%C>E6~  
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收款人a remittee SB/3jH  
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国外汇票foreign Bill \E77SO,$  
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国内汇票inland Bill BPewc9RxV  
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跟单汇票documentary bill G|*G9nQ  
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空头汇票accommodation bill G\ex^&M  
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原始汇票original bill lE'wfUb  
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改写||换新票据renewed bill NO4Z"3Pd_  
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即期汇票sight bill||bill on demand &a6,ln:P  
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…days after date||…days after date…日后付款 3AeH7g4<  
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…months after date||…months after date…月后付款 AY88h$a  
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见票后…日付款…days after sight||…days sight YPEnNt+  
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见票后…月付款…months after sight||…months sight ;;Tq$#vd  
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同组票据set of bills r?3Aqi"  
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单张汇票sola of exchange||sole of exchange A[JM4x   
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远期汇票usance bill||bill at usance ,LUTHWEo"I  
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长期汇票long bill m~>@BCn
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短期汇票short bill D=&K&6rr  
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逾期汇票overdue bill hQ';{5IKvC  
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宽限日期days of grace e{!vNJ0`  
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电汇telegraphic transfer （T.T） \ja `c)x  
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邮汇postal order||postal note （Am.）||post office order||money order H[nz]s  
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本票promissory note （P/N） Tl3"PIb  
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押汇负责书||押汇保证书letter of hypothecation Euu ,mleM  
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副保||抵押品||付属担保物collateral security I
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担保书trust receipt||letter of indemnity =P]GPEz_  
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承兑||认付acceptance 7$ _ :sJ  
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单张承兑general acceptance Vp7b4n<  
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有条件承兑qualified acceptance } 07r  
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附条件认付conditional acceptance 8\_*1h40s  
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部分认付partial acceptance   'tuBuYD\