[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。   k]C k%[d  
会计报表statement of account :Tv>)N  
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往来帐目account current |QF_E4ISD  
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现在往来帐||存款额current accout *iY:R  
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销货帐account sales IA&V?{OE@I  
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共同计算帐项joint account r73W.&  
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未决帐项outstanding account l53Q"ajG  
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贷方帐项credit account||creditor account x#&_/oqAk  
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借方帐项debit account||debtor account X`EVjK  
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应付帐||应付未付帐account payable 
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应收帐||应收未收帐account receivable E3Y0@r  
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新交易||新帐new account gE $Uv*Gj  
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未决帐||老帐old account 7P(jM alq  
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现金帐cash account DZ\ '7%c  
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流水帐running account %*!6R:gAp  
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暂记帐||未定帐suspense account )=()  
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过期帐||延滞帐overdue account||pastdue account RCYv2=m>Q  
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杂项帐户sundry account YkMFU'?[  
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详细帐单||明细表detail account
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呆帐bad account 4G' E<ab  
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会计项目title of account bo90;7EK8  
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会计薄||帐薄account-book `?R{sNr.  
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营业报告书||损益计算表account of budiness||business report 2jC:uk  
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借贷细帐||交验帐account rendered /bo=,%wJ[  
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明细帐account stated a}f/<-L  
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与…银行开立一户头to open an account with i~v[3e9y7  
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与…银行建立交易to keep account with bcy  
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继续记帐to keep account WvJ:yUb2  
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与…有交易to have an account with !idVF!xG  
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作成会计帐||有往来帐项to make out an account with tCO?<QBE  
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清算||清理债务to make up an account KFO K%vbM  
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清洁帐目||与…停止交易to close ones account with \ILNx^$EL  
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结帐to close an account ]R}(CaT1  
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清理未付款to ask an account||to demand an account n CX{tqy   
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结清差额to balance the account with 3o>JJJ=]  
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清算to settle an account||to liquidate an account||to square an account "?a
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审查帐目||监查帐目to audit an account x;bA \b  
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检查帐目to examine an account tl~
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转入A的帐户to charge the amount to As account t@MUNW`Q  
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以计帐方式付款to pay on account Hu6Qr  
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代理某人||为某人on ones account||on account of one (91ts$jH  
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为自己计算||独立帐目on ones own account k}nGgd6XD  
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由某人收益并负风险on ones account and risk||for ones account and risk , 38M6yD  
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由某人负担for ones account||for account of one w<h8`K`3  
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按某人指示||列入某人帐户by order and for account of one :a2[d1  
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列入5月份帐目for May account >)*d/^  
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编入某中帐项下to pass to the account of||to place to the account of . bUmT!  
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寄出清算书to send in an account||to send in render an account _ Dz *%  
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支票薄cheque book seAEv0YWz  
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支票陈票人cheque drawer n.NWS/v_{  
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持票人cheque holder W;!V_-:  
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不记名支票cheque to bearer||bearer cheque T:K}mLSg  
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记名支票||认人支票cheque to order ,+v(?5[6  
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到期支票antedated cheque ZRwN#?x  
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未到期支票postdated cheque ei1
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保付支票certified cheque `RURC"  
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未获兑现支票，退票returned cheque gth_Sz5!#  
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横线支票crossed cheque apM)$  
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普通横线general crossing Dcs O~mg  
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特别横线special crossing ,PKUgL}w  
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空白支票blank cheque [(8s\>T  
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失效支票，过期支票stale cheque C4dCaiX  
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普通支票open cheque x @9rc,by  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *Kq;xM6Ck  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }^n"t>Z8  
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支票换现金||兑现to cash a cheque Z{F^qwne  
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清理票款to clear a cheque }^odUIj  
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保证兑现to certify a cheque ojIGfQV  
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填写支票数额to fill up a cheque ~sWXd~\  
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支票上划线to cross a cheque kidv^`.H$w  
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开发支票to make out a cheque u*7>0o|H:  
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签发支票，开立支票to draw a cheque||to issue a cheque Qgo|\=  
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透支支票to overdraw a cheque !]z4'*)W  
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背书支票to endorse a cheque xu'b@G}12  
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请付票款||清付票款to pay a cheque||to honour a cheque EPEn"{;U  
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支票退票to dishonour a cheque S^5Qhv  
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拒付支票to refuse a cheque FJ|JXH*  
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拒付支票to stop payment of a cheque *!}bU`  
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提示要求付款to present for payment 0T:U(5Y9  
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见票即付持票人payable to bearer DC'L-]#<  
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支付指定人payable to order -&LF`V&3w  
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已过期||无效out of date||stale x 4`RKv2m  
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请给出票人R/D||refer to drawer `M,Gsy1h  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds e,@5`aYHM@  
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文字与数字不一致words and figures differ \{}5VVw-S?  
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支票 f2i9UZ$=e!  
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时间已过account closed UH7FIM7kX  
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更改处应加盖印章alterations require initials ujeN|W  
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时间已过effects not cleared q.d qr<  
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停止付款payment stopped ~4`
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支票毁损cheque mutilated E{IY7Xz^>  
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汇款||寄钱to remit||to send money 0Q:l,\lY  
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寄票供取款||支票支付to send a cheque for payment C&RZdh,$  
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寄款人a remitter \-{2E  
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收款人a remittee ;^ YpQP  
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国外汇票foreign Bill )S|&3
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国内汇票inland Bill B8?j"AF  
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跟单汇票documentary bill :Oi}X7\  
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空头汇票accommodation bill G
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原始汇票original bill 9oj0X>| 1  
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改写||换新票据renewed bill v
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即期汇票sight bill||bill on demand HK`r9frn  
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…days after date||…days after date…日后付款 hGo/Ve+@  
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…months after date||…months after date…月后付款 WWv.kglz  
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见票后…日付款…days after sight||…days sight Y$
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见票后…月付款…months after sight||…months sight 2\G[U#~bi  
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同组票据set of bills ]v0=jm5A  
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单张汇票sola of exchange||sole of exchange zu``F]B  
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远期汇票usance bill||bill at usance slV]CXW)t  
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长期汇票long bill Gvc/o$_  
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短期汇票short bill j15t8du&O  
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逾期汇票overdue bill gOkum_  
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宽限日期days of grace d 2z!i^:  
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电汇telegraphic transfer （T.T） +}NQ|y V  
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邮汇postal order||postal note （Am.）||post office order||money order W+
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本票promissory note （P/N） 4_o+gG%HaM  
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押汇负责书||押汇保证书letter of hypothecation jW]Fx:mQi  
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副保||抵押品||付属担保物collateral security zA@w[.  
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担保书trust receipt||letter of indemnity OCI{)r<O2m  
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承兑||认付acceptance 3y-P-NI~=  
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单张承兑general acceptance pcPRkYT[M  
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有条件承兑qualified acceptance lsB.>NlU  
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附条件认付conditional acceptance p&3~n: Fo  
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部分认付partial acceptance   (eO_]<wmky