[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。   zu Jl #3YP  
会计报表statement of account Oy! j`  
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往来帐目account current ]8XY"2b  
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现在往来帐||存款额current accout -\`n{$OR  
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销货帐account sales 5M{DJ/q  
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共同计算帐项joint account <M1XG7_I  
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未决帐项outstanding account |Aw(v6  
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贷方帐项credit account||creditor account u|=G#y;3  
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借方帐项debit account||debtor account +_?;%PKkuF  
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应付帐||应付未付帐account payable HlB'yOHv!  
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应收帐||应收未收帐account receivable 9BGPq)#  
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新交易||新帐new account EvMhNq~y5  
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未决帐||老帐old account DFs J}` $  
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现金帐cash account ehX j.z  
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流水帐running account YF@'t~_Z  
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暂记帐||未定帐suspense account K$Y!d"D  
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过期帐||延滞帐overdue account||pastdue account ?N#mD  
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杂项帐户sundry account &:8a[C2=  
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详细帐单||明细表detail account
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呆帐bad account Gw3|"14  
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会计项目title of account .0#?u1gXsX  
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会计薄||帐薄account-book LKxyj@Eq  
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营业报告书||损益计算表account of budiness||business report k5=0L_xc  
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借贷细帐||交验帐account rendered //>f#8Ho  
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明细帐account stated ~0|Hw.OK  

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与…银行开立一户头to open an account with %Ox*?l _  
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与…银行建立交易to keep account with A/W0O;*q  
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继续记帐to keep account zy8W8h(?  
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与…有交易to have an account with b(I-0<  
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作成会计帐||有往来帐项to make out an account with uYhm Fp  
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清算||清理债务to make up an account 5< GC  
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清洁帐目||与…停止交易to close ones account with e54wAypPOl  
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结帐to close an account PR|F-/o  
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清理未付款to ask an account||to demand an account [,3o  
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结清差额to balance the account with yJ c#y   
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清算to settle an account||to liquidate an account||to square an account 3J32W@}.K  
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审查帐目||监查帐目to audit an account mFw`LvH?*  
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检查帐目to examine an account szu!*wc9  
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转入A的帐户to charge the amount to As account Z,^` R] 9  
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以计帐方式付款to pay on account \1cay#X  
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代理某人||为某人on ones account||on account of one zePVB-@u  
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为自己计算||独立帐目on ones own account Q1yMI8  
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由某人收益并负风险on ones account and risk||for ones account and risk Sio^FOTD  
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由某人负担for ones account||for account of one meey5}  
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按某人指示||列入某人帐户by order and for account of one wCw-EGLR  
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列入5月份帐目for May account nX~Qt%  
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编入某中帐项下to pass to the account of||to place to the account of <LL+\kfTZO  
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寄出清算书to send in an account||to send in render an account =h5&:?X  
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支票薄cheque book m}Xb#NAF8  
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支票陈票人cheque drawer "/H B#  
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持票人cheque holder VWhq+8z  
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不记名支票cheque to bearer||bearer cheque 3oD?e  
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记名支票||认人支票cheque to order E>LZw>^YJ  
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到期支票antedated cheque _*iy *:(o  
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未到期支票postdated cheque QC\r |RXW  
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保付支票certified cheque (1%O;D.*?{  
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未获兑现支票，退票returned cheque y26?>.!  
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横线支票crossed cheque idzc4jR6BT  
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普通横线general crossing xaN[ru@  
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特别横线special crossing \d)HwO  
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空白支票blank cheque YMG~k3Yb  
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失效支票，过期支票stale cheque 1[] 9EJ  
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普通支票open cheque $V870 <  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount <dWms`QcO  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges <SKz
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支票换现金||兑现to cash a cheque 6s.>5}M!  
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清理票款to clear a cheque Oil~QA d,  
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保证兑现to certify a cheque "1wjh=@z  
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填写支票数额to fill up a cheque qFE(H1hy  
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支票上划线to cross a cheque Ake$M^Bz  
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开发支票to make out a cheque #_kV o3  
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签发支票，开立支票to draw a cheque||to issue a cheque }B
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透支支票to overdraw a cheque R4% }IT^%P  
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背书支票to endorse a cheque |"+UCAU  
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请付票款||清付票款to pay a cheque||to honour a cheque }q g.Go  
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支票退票to dishonour a cheque Zvkb=  
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拒付支票to refuse a cheque %?PRBE'}'  
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拒付支票to stop payment of a cheque '_l5Br73=  
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提示要求付款to present for payment \t ^9UN  
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见票即付持票人payable to bearer tY- `$U@  
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支付指定人payable to order yDw#V`Y^M  
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已过期||无效out of date||stale <P_B|Y4N/  
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请给出票人R/D||refer to drawer ;v m$F251  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /JQY_>@W  
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文字与数字不一致words and figures differ fBnlB_}e  
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支票 .Lp\Jyegs  
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时间已过account closed  lx&;?QQ  
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更改处应加盖印章alterations require initials VH6J @m  
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时间已过effects not cleared t&H3yV  
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停止付款payment stopped n0opb [?  
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支票毁损cheque mutilated aS&,$sR  
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汇款||寄钱to remit||to send money O_^t
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寄票供取款||支票支付to send a cheque for payment D}]u9jS1  
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寄款人a remitter #9(L/)^  
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收款人a remittee hv#|dI=kZR  
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国外汇票foreign Bill ;l c/FV[/  
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国内汇票inland Bill ws< (LH  
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跟单汇票documentary bill 3h`_Qv%g  
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空头汇票accommodation bill @w73U;9\  
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原始汇票original bill /<Yz;\:Jy  
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改写||换新票据renewed bill pFcCe 'd"  
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即期汇票sight bill||bill on demand x`J
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…days after date||…days after date…日后付款 3NSX(gC%  
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…months after date||…months after date…月后付款 0$=w8tP)  

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见票后…日付款…days after sight||…days sight l$ufW|  
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见票后…月付款…months after sight||…months sight |OBh:d_B]  
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同组票据set of bills d[`vd^hI  
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单张汇票sola of exchange||sole of exchange qh#?a'  
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远期汇票usance bill||bill at usance f"R'Q|7D  
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长期汇票long bill \S0QZQbz/  
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短期汇票short bill R?HuDxHk  
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逾期汇票overdue bill *K;s*-|U  
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宽限日期days of grace g17 fge6%  
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电汇telegraphic transfer （T.T） m1Xc3=Y  
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邮汇postal order||postal note （Am.）||post office order||money order !md1~g$rN  
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本票promissory note （P/N） rmeGk&*R8  
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押汇负责书||押汇保证书letter of hypothecation 4 {+47=n  
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副保||抵押品||付属担保物collateral security u1`JvfLrL  
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担保书trust receipt||letter of indemnity Dlg9PyQ  
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承兑||认付acceptance t:YMF$Z  
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单张承兑general acceptance 03gYl0B  
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有条件承兑qualified acceptance f1|&umJ$  
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附条件认付conditional acceptance 8aTo TA7JA  
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部分认付partial acceptance   \hP.Q;"MtO