[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。   @ssT$#)$!  
会计报表statement of account |d=GAW v  
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往来帐目account current 6ipQx/IQ  
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现在往来帐||存款额current accout &t}6sD9o  
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销货帐account sales BOv^L?)*Z  
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共同计算帐项joint account GjbOc   
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未决帐项outstanding account s`=&l  
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贷方帐项credit account||creditor account |{La@X  
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借方帐项debit account||debtor account Aa^w{D  
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应付帐||应付未付帐account payable Lm+E?Ca  
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应收帐||应收未收帐account receivable o)8VJ\ &  
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新交易||新帐new account 0Z{u;FI  
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未决帐||老帐old account sn+ kFvk}S  
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现金帐cash account u$qazj  
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流水帐running account &UAYYH  
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暂记帐||未定帐suspense account CHDt^(oa!B  
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过期帐||延滞帐overdue account||pastdue account @*WrHoa2N  
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杂项帐户sundry account [_*?~  
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详细帐单||明细表detail account Yw\lNhoPS  
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呆帐bad account H%{k.#O  
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会计项目title of account 6UU<:KH  
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会计薄||帐薄account-book 2`Ihrz6  
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营业报告书||损益计算表account of budiness||business report W9S6 SO^\  
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借贷细帐||交验帐account rendered KL
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明细帐account stated |3>%(4 OS  
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与…银行开立一户头to open an account with z}Um$'. =  
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与…银行建立交易to keep account with
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继续记帐to keep account J|([(  
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与…有交易to have an account with ? U =Mdw  
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作成会计帐||有往来帐项to make out an account with u"8KH u5C@  
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清算||清理债务to make up an account &w :0ad|  
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清洁帐目||与…停止交易to close ones account with yE;S6 O  
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结帐to close an account *nEG<Y)  
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清理未付款to ask an account||to demand an account ;D@F  
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结清差额to balance the account with @X P_~ N  
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清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account  O`Htdnu  
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检查帐目to examine an account 3ouo4tf$H.  
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转入A的帐户to charge the amount to As account TCi0]Y~a  
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以计帐方式付款to pay on account [Sc
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代理某人||为某人on ones account||on account of one @KJmNM1]V  
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为自己计算||独立帐目on ones own account I<"UQ\)  
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由某人收益并负风险on ones account and risk||for ones account and risk `W7;-  
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由某人负担for ones account||for account of one 3%u: c]-wF  
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按某人指示||列入某人帐户by order and for account of one a, `B.I  
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列入5月份帐目for May account S<5.}cR  
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编入某中帐项下to pass to the account of||to place to the account of yKmHTjX=  
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寄出清算书to send in an account||to send in render an account &fnfuU$  
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支票薄cheque book 8:]5H}Hi  
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支票陈票人cheque drawer }@53*h i(  
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持票人cheque holder 'NnmLM(oh  
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不记名支票cheque to bearer||bearer cheque P[e#j  
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记名支票||认人支票cheque to order x/ P\qI  
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到期支票antedated cheque ;bq EfV0`2  
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未到期支票postdated cheque w Qp{ z  
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保付支票certified cheque [wJl]i  
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未获兑现支票，退票returned cheque b*< *,Ds/G  
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横线支票crossed cheque }5"19 Go?  
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普通横线general crossing 7JP.c@s  
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特别横线special crossing Umk!m] q  
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空白支票blank cheque 1 BVpv7@  
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失效支票，过期支票stale cheque -Cf< #'x_  
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普通支票open cheque TM$`J  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ^VB_>|UN4  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2<5s0GT'/  
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支票换现金||兑现to cash a cheque v\ Xk6k  
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清理票款to clear a cheque 'B4j=K*  
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保证兑现to certify a cheque c1p *}T  
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填写支票数额to fill up a cheque h SDuByoi  
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支票上划线to cross a cheque UGJ# "9  
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开发支票to make out a cheque 3pKr {U92  
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签发支票，开立支票to draw a cheque||to issue a cheque CCZ]`*wJ  
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透支支票to overdraw a cheque niV=Ijt{5  
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背书支票to endorse a cheque M[R\URu8  
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请付票款||清付票款to pay a cheque||to honour a cheque BJI R !J  
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支票退票to dishonour a cheque \{G1d"n  
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拒付支票to refuse a cheque X, <n|zp  
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拒付支票to stop payment of a cheque V[Jd1T  
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提示要求付款to present for payment W|@/<K$V  
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见票即付持票人payable to bearer 3cNF^?\=  
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支付指定人payable to order \*s'S*~  
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已过期||无效out of date||stale uJ4RjLM`  
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请给出票人R/D||refer to drawer ;Bo{.91
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds [{ak&{R,9{  
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文字与数字不一致words and figures differ EAcJ>  
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支票 AfG!(AF`  
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时间已过account closed Cyxt EzPp  
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时间已过effects not cleared ,qak_bP  
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停止付款payment stopped . \*Z:  
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支票毁损cheque mutilated wHk4BWg-  
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汇款||寄钱to remit||to send money o(w1!spA  
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寄票供取款||支票支付to send a cheque for payment ="RDcf/  
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寄款人a remitter Aj.TX%}`h  
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收款人a remittee to^ &:  
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国外汇票foreign Bill ZPn`.Qc  
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国内汇票inland Bill 0]{h,W3]@[  
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跟单汇票documentary bill |uQJMf[L)  
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空头汇票accommodation bill cUaLv1:HI  
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原始汇票original bill V{@<Z8sW#  
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改写||换新票据renewed bill >IC.Zt@  
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即期汇票sight bill||bill on demand [ECSJc&i  
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…days after date||…days after date…日后付款 |!i3Y=X  
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…months after date||…months after date…月后付款 #QQ \ xj  
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见票后…日付款…days after sight||…days sight mfQQ<Q@  
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见票后…月付款…months after sight||…months sight ;FQAL@"Yj  
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同组票据set of bills ?ah-x""Y  
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单张汇票sola of exchange||sole of exchange v$s3f|Y  
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远期汇票usance bill||bill at usance $SRpFz5y$  
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长期汇票long bill ! pR&&uG  
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短期汇票short bill $IA(QC_]AO  
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逾期汇票overdue bill c^><^LGb  
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宽限日期days of grace /jaTH_Q),:  
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电汇telegraphic transfer （T.T） *BH*   
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邮汇postal order||postal note （Am.）||post office order||money order [5e}A&  
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本票promissory note （P/N） Z,)4(#b =  
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押汇负责书||押汇保证书letter of hypothecation H<#M)8  
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副保||抵押品||付属担保物collateral security 0_q8t!<xJw  
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担保书trust receipt||letter of indemnity 1"YN{Ut;G  
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承兑||认付acceptance ;>np2K<`  
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单张承兑general acceptance z`$jxSLm  
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有条件承兑qualified acceptance _QBN/KE9  
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附条件认付conditional acceptance ">cLPXX  
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部分认付partial acceptance   .7&V@A7