[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。   RGLqn{<V  
会计报表statement of account XQ+hTtP  
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往来帐目account current 5?MvO]_  
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现在往来帐||存款额current accout Vba}RF[b  
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销货帐account sales ~s_$a8  
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共同计算帐项joint account '5--eYG  
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未决帐项outstanding account QPEv@laM  
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贷方帐项credit account||creditor account G#Ow>NJ  
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借方帐项debit account||debtor account _p.{|7  
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应付帐||应付未付帐account payable 0^4*[?l9q  
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应收帐||应收未收帐account receivable :\Z0^{  
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新交易||新帐new account GZw<Y+/V"5  
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未决帐||老帐old account &}uO ]0bR  
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现金帐cash account x1~`Z}LX0  
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流水帐running account \Mi< ROp5  
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暂记帐||未定帐suspense account 4$^=1ax  
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过期帐||延滞帐overdue account||pastdue account -h_v(s2  
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杂项帐户sundry account s$en5)  
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详细帐单||明细表detail account DF~w20+  
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呆帐bad account sDiYm}W  
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会计项目title of account (_T&2%  
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会计薄||帐薄account-book Rq7ksTo  
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营业报告书||损益计算表account of budiness||business report $ W09nz9?  
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借贷细帐||交验帐account rendered I/tz
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明细帐account stated Xy{b(b;9  
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与…银行开立一户头to open an account with /b *@dy  
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与…银行建立交易to keep account with :J"e{|g',  
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继续记帐to keep account gk&?h7P"<  
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与…有交易to have an account with My ^pQ]@  
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作成会计帐||有往来帐项to make out an account with XBc+_=)$  
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清算||清理债务to make up an account "P|G^*"~2  
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清洁帐目||与…停止交易to close ones account with bcZuV5F&  
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结帐to close an account :eO]65N  
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清理未付款to ask an account||to demand an account |amEuKJ  
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结清差额to balance the account with \kRBJ1)|f  
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清算to settle an account||to liquidate an account||to square an account 4 $J/e?i  
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审查帐目||监查帐目to audit an account *d
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检查帐目to examine an account oM VJ+#[x  
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转入A的帐户to charge the amount to As account zb4g\H 0  
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以计帐方式付款to pay on account fx|9*|E  
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代理某人||为某人on ones account||on account of one @ !S$gTz  
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为自己计算||独立帐目on ones own account ^Nu} HcC+  
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由某人收益并负风险on ones account and risk||for ones account and risk C+k>Ajr  
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由某人负担for ones account||for account of one 5YCbFk^  
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按某人指示||列入某人帐户by order and for account of one }>w; +XU  
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列入5月份帐目for May account n&fV3[m`2  
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编入某中帐项下to pass to the account of||to place to the account of lO *Hv9#  
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寄出清算书to send in an account||to send in render an account _e'mG'P(  
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支票薄cheque book |2# Ro*  
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支票陈票人cheque drawer ; 
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持票人cheque holder ;[9Is\  
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不记名支票cheque to bearer||bearer cheque P
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记名支票||认人支票cheque to order @_3$(*n$~  
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到期支票antedated cheque 7g9^Jn  
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未到期支票postdated cheque S!_?# ^t  
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保付支票certified cheque ->=++  
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未获兑现支票，退票returned cheque (B<AK4G  
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横线支票crossed cheque [dlH t;S  
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普通横线general crossing QYXx7h r=$  
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特别横线special crossing NP'Ke:  
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空白支票blank cheque x*8f3^ wE  
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失效支票，过期支票stale cheque KGmc*Jwy  
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普通支票open cheque p]z54 ~  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount V,"iMo  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LiD |4(3  
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支票换现金||兑现to cash a cheque G
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清理票款to clear a cheque dN\P&"`  
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保证兑现to certify a cheque (<R\  
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填写支票数额to fill up a cheque xCp+<|1  
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支票上划线to cross a cheque QB3d7e)8>  
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开发支票to make out a cheque A6UdWK  
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签发支票，开立支票to draw a cheque||to issue a cheque Hdbnb[e  
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透支支票to overdraw a cheque ' MS!ss=r  
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背书支票to endorse a cheque ]Z$TzT&@%  
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请付票款||清付票款to pay a cheque||to honour a cheque ua$k^m7m5  
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支票退票to dishonour a cheque SGBVR^  
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拒付支票to refuse a cheque Z(LxB$^l[  
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拒付支票to stop payment of a cheque lRv#1' Y  
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提示要求付款to present for payment B-\,2rCCZ  
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见票即付持票人payable to bearer 4V228>9w  
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支付指定人payable to order b(|%Gbg@c  
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已过期||无效out of date||stale }>{ L#JW  
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请给出票人R/D||refer to drawer -SQJH}zCT+  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hF7V !*5  
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文字与数字不一致words and figures differ ~:/%/-^  
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支票 Exep +x-  
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时间已过account closed oF%^ QT"R  
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更改处应加盖印章alterations require initials H o4B  
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时间已过effects not cleared V.K70)]  
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停止付款payment stopped "t5 +*  
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支票毁损cheque mutilated **T:eI+  
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汇款||寄钱to remit||to send money ijvNmn1k  
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寄票供取款||支票支付to send a cheque for payment nHI(V-E2:H  
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寄款人a remitter &[NVP&9&U  
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收款人a remittee |2qR^Hd&5  
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国外汇票foreign Bill h^['rmd  
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国内汇票inland Bill zXQVUhL6  
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跟单汇票documentary bill Er`TryN|}  
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空头汇票accommodation bill qO7fbql_  
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原始汇票original bill et@">D%;]  
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改写||换新票据renewed bill {":c@I  
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即期汇票sight bill||bill on demand kl| g  
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…days after date||…days after date…日后付款 TS1pR"6l  
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…months after date||…months after date…月后付款 ?vvG)nW  
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见票后…日付款…days after sight||…days sight B<Ol+)@,}  
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见票后…月付款…months after sight||…months sight gglf\)E;}E  
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同组票据set of bills -=5EbNPwG  
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单张汇票sola of exchange||sole of exchange 00"CC  
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远期汇票usance bill||bill at usance f`,
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长期汇票long bill W-1sU g[AN  
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短期汇票short bill zOL;"/R  
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逾期汇票overdue bill bf1)M>g,O  
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宽限日期days of grace f\ ' T_  
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电汇telegraphic transfer （T.T） 07FT)Q
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邮汇postal order||postal note （Am.）||post office order||money order ?,>5[Ha^?  
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本票promissory note （P/N） `0rRKlbj4  
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押汇负责书||押汇保证书letter of hypothecation eIJ[0c b}  
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副保||抵押品||付属担保物collateral security !9D1 Fa  
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担保书trust receipt||letter of indemnity l!:^6i  
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承兑||认付acceptance +?Ez} BP  
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单张承兑general acceptance eF5;[ v  
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有条件承兑qualified acceptance
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附条件认付conditional acceptance )~dOmfw%|  
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部分认付partial acceptance   >pdnCv_c