[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。   $}h_EI6hS  
会计报表statement of account NNpa69U  
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往来帐目account current zm^p7&ak$  
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现在往来帐||存款额current accout nh.v?|  
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销货帐account sales d5W[A#}  
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共同计算帐项joint account _f2iz4  
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未决帐项outstanding account oTa+ E'q  
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贷方帐项credit account||creditor account y]z#??  
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借方帐项debit account||debtor account t$ ~:C  
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应付帐||应付未付帐account payable us *l+Jw,m  
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应收帐||应收未收帐account receivable ]V7hl#VO  
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新交易||新帐new account vb2O4%7tw  
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未决帐||老帐old account E$fy*enON  
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现金帐cash account UE](`|4H  
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流水帐running account ( I~X wP&  
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暂记帐||未定帐suspense account wY)GX  
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过期帐||延滞帐overdue account||pastdue account 438>)=  
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杂项帐户sundry account e q.aN3KB"  
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详细帐单||明细表detail account z>q_]U0  
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呆帐bad account [IW7]Fv<F  
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会计项目title of account \%*y+I0>  
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会计薄||帐薄account-book "@Fxfd+Ot  
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营业报告书||损益计算表account of budiness||business report G j0NN:  
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借贷细帐||交验帐account rendered 43fA;Uc{Y`  
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明细帐account stated 1+#8} z:  
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与…银行开立一户头to open an account with 2y,wN"qH*  
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与…银行建立交易to keep account with D.}b<kDD  
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继续记帐to keep account cm<3'#~Q?  
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与…有交易to have an account with :|TBsd|/x  
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作成会计帐||有往来帐项to make out an account with <Th.}=  
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清算||清理债务to make up an account !k) ?H* ^@  
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清洁帐目||与…停止交易to close ones account with ;8UHPDnst  
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结帐to close an account +$C5V,H~  
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清理未付款to ask an account||to demand an account |{(ynZ]R  
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结清差额to balance the account with FqySnrJQ  
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清算to settle an account||to liquidate an account||to square an account hO8B]4=&*  
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审查帐目||监查帐目to audit an account 9S}PCAA;  
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检查帐目to examine an account :hr%iu  
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转入A的帐户to charge the amount to As account :gmVX}  
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以计帐方式付款to pay on account 0z.&  
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代理某人||为某人on ones account||on account of one D .E
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为自己计算||独立帐目on ones own account *<KY^;  
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由某人收益并负风险on ones account and risk||for ones account and risk ]C_6I\Z#=W  
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由某人负担for ones account||for account of one ~Oolm_+{}  
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按某人指示||列入某人帐户by order and for account of one C0e< _6p=  
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列入5月份帐目for May account U]_1yX  
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编入某中帐项下to pass to the account of||to place to the account of - iU7'  

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寄出清算书to send in an account||to send in render an account GZ9XG">  
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支票薄cheque book U<Ag=vsZE  
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支票陈票人cheque drawer 7&2xUcsz )  
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持票人cheque holder "@.hz@>  
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不记名支票cheque to bearer||bearer cheque I/t2c=f  
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记名支票||认人支票cheque to order ZfoI7<?33  
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到期支票antedated cheque k]w;(<  
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未到期支票postdated cheque c JGU~\  
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保付支票certified cheque #Mrof9  
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未获兑现支票，退票returned cheque 0.qnbDw_  
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横线支票crossed cheque *7FtEk/l  
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普通横线general crossing 90X
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特别横线special crossing [2ez"4e  
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空白支票blank cheque =~yRgGwJ  
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失效支票，过期支票stale cheque {el,CT#  
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普通支票open cheque WCRGqSr4  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oR[-F+__  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _D.4=2@|l8  
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque eU(cn8/}  
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保证兑现to certify a cheque l\tg.O~  
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填写支票数额to fill up a cheque 5LaF'>1yY  
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支票上划线to cross a cheque zt!)7HBo  
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开发支票to make out a cheque FeL!%z  
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签发支票，开立支票to draw a cheque||to issue a cheque {&TP&_|H  
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透支支票to overdraw a cheque 3;?DKRIcX  
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背书支票to endorse a cheque q"0_Px9P  
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请付票款||清付票款to pay a cheque||to honour a cheque `D $ "K1u  
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支票退票to dishonour a cheque b Bkg/p]  
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拒付支票to refuse a cheque Z6 fR2A~Q[  
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拒付支票to stop payment of a cheque o0kKf+[  
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提示要求付款to present for payment a(_3271  
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见票即付持票人payable to bearer "lA8CA  
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支付指定人payable to order F%I *m^7d  
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已过期||无效out of date||stale {#N,&? [  
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请给出票人R/D||refer to drawer %'MR;hQsd8  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :0% $u>;O:  
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文字与数字不一致words and figures differ a/Cc.s   
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支票 T# 3`&[  
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时间已过account closed l8 XY  
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更改处应加盖印章alterations require initials ogJ>`0 +J  
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时间已过effects not cleared XBos^Q  
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停止付款payment stopped e ls&_BPE  

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支票毁损cheque mutilated Dl_SEf6b  
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汇款||寄钱to remit||to send money z1LY |8$G  
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寄票供取款||支票支付to send a cheque for payment C<hb{
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寄款人a remitter n4G53+y'  
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收款人a remittee Clzz!v  
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国外汇票foreign Bill p&(~c/0  
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国内汇票inland Bill 21G:!t4/?n  
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跟单汇票documentary bill :Qklbd[9qF  
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空头汇票accommodation bill 0 ;ov^]  
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原始汇票original bill M)!:o/!cS  
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改写||换新票据renewed bill Eb=;D1)y]  
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即期汇票sight bill||bill on demand \|9KOulr  
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…days after date||…days after date…日后付款 nW (wu!2  
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…months after date||…months after date…月后付款 uH-*`*  
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见票后…日付款…days after sight||…days sight i d.W"5+  
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见票后…月付款…months after sight||…months sight 20f):A6  
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同组票据set of bills `'`T'
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单张汇票sola of exchange||sole of exchange E$[\Fk}S  
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远期汇票usance bill||bill at usance Z qg(\  
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长期汇票long bill =7mR#3yt  
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短期汇票short bill p stQithS  
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逾期汇票overdue bill ~Rcd  
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宽限日期days of grace UG>OL2m>5  
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电汇telegraphic transfer （T.T） |pp@  
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邮汇postal order||postal note （Am.）||post office order||money order Hk\+;'PrN  
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本票promissory note （P/N） *<U&DOYV:  
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押汇负责书||押汇保证书letter of hypothecation x[}e1sXXs  
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副保||抵押品||付属担保物collateral security o
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担保书trust receipt||letter of indemnity s80_e  
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承兑||认付acceptance ].dTEzL9X  
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单张承兑general acceptance MmWJYF=  
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有条件承兑qualified acceptance -'PpY302  
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附条件认付conditional acceptance ]Hd0 Y%  
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部分认付partial acceptance   @5?T]V g