[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。   Y$%z]i5  
会计报表statement of account XmK2Xi;=b  
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往来帐目account current ][jW2;A  
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现在往来帐||存款额current accout QQnpy.`:/  
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销货帐account sales !m* YPY31  
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共同计算帐项joint account cQ?eL,z  
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未决帐项outstanding account 6dCS Gb  
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贷方帐项credit account||creditor account v `a:Lj  
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借方帐项debit account||debtor account cIL
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应付帐||应付未付帐account payable )\qA[rTG  
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应收帐||应收未收帐account receivable Z8X=Md8=  
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新交易||新帐new account YKUb'D:t]  
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未决帐||老帐old account r~q(m>Ct6  
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现金帐cash account /tG0"
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流水帐running account ,esryFRG  
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暂记帐||未定帐suspense account  .J0Tn,m
 
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过期帐||延滞帐overdue account||pastdue account q)m0n237P  
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杂项帐户sundry account ^n@dC?  
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详细帐单||明细表detail account 61[ 8I},V  
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呆帐bad account A =PJg!  
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会计项目title of account ?xRx|_}e  
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会计薄||帐薄account-book mw\ z'  
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营业报告书||损益计算表account of budiness||business report 9sgyg3fv>5  
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借贷细帐||交验帐account rendered js$L<^7  
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明细帐account stated j6JK4{  
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与…银行开立一户头to open an account with Nuebxd
 
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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 \se /2l  
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与…有交易to have an account with \ ";^nk*  
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作成会计帐||有往来帐项to make out an account with jR_o!n~5  
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清算||清理债务to make up an account v]?zG&Jh  
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清洁帐目||与…停止交易to close ones account with b)(rlX  
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结帐to close an account ZYexW=@  
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清理未付款to ask an account||to demand an account _pN:p 7l(  
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结清差额to balance the account with ^Mmsja5K  
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清算to settle an account||to liquidate an account||to square an account O}3|U I!`  
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审查帐目||监查帐目to audit an account wV\.NQtS  
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检查帐目to examine an account M?ObK#l!_  
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转入A的帐户to charge the amount to As account {~"fq.h!M  
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以计帐方式付款to pay on account \n<9R8g5  
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代理某人||为某人on ones account||on account of one <5]ufv  
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为自己计算||独立帐目on ones own account Xx+eGV";`  
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由某人收益并负风险on ones account and risk||for ones account and risk {%+UQ!]d8  
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由某人负担for ones account||for account of one zhgvqg-  
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按某人指示||列入某人帐户by order and for account of one }Y!v"DO#Q*  
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列入5月份帐目for May account 2-pv &  
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编入某中帐项下to pass to the account of||to place to the account of /d*[za'0  
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寄出清算书to send in an account||to send in render an account (_3QZ  
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支票薄cheque book yioX^`Fc(~  
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支票陈票人cheque drawer fXSuJ<G  
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持票人cheque holder ! NJGW  
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不记名支票cheque to bearer||bearer cheque >eWORf>7  
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记名支票||认人支票cheque to order T>|Y_3YO_a  
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到期支票antedated cheque \olY)b[  
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未到期支票postdated cheque j8+>E?nm  
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保付支票certified cheque
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未获兑现支票，退票returned cheque qIxe)+.  
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横线支票crossed cheque  `7oYXk  
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普通横线general crossing @O| `r(le  
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特别横线special crossing |d,bo/:  
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空白支票blank cheque bc;?O`I<  
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失效支票，过期支票stale cheque !b$]D?=}  
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普通支票open cheque q.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 Sbeq%Iwm.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges >DN^',FEm  
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支票换现金||兑现to cash a cheque !3{. V\ P)  

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清理票款to clear a cheque A-*MH#QUKh  
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保证兑现to certify a cheque S]A[eUF~  
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填写支票数额to fill up a cheque V{~~8b1E  
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支票上划线to cross a cheque ;9q$eK%d  
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开发支票to make out a cheque Z-y oJZi  
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签发支票，开立支票to draw a cheque||to issue a cheque D |fo:Xp,  
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透支支票to overdraw a cheque >FJK$>[1:p  
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背书支票to endorse a cheque eLb
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请付票款||清付票款to pay a cheque||to honour a cheque Cv/3-&5S  
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支票退票to dishonour a cheque 8#4Gs Q"  

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拒付支票to refuse a cheque bjN"H`Q  
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拒付支票to stop payment of a cheque !!mGsgnW  
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提示要求付款to present for payment Hq>rK`  
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见票即付持票人payable to bearer @V@<j)3P  
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支付指定人payable to order !\5)!B  
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已过期||无效out of date||stale 6\%#=GG  
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请给出票人R/D||refer to drawer ~dLe9-_9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g%D.sc)69  
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文字与数字不一致words and figures differ .tK]-f2  
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支票 P%<MQg|k`  
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时间已过account closed +Lo,*  
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更改处应加盖印章alterations require initials KnK\X>:  
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时间已过effects not cleared AO8%!+"_  
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停止付款payment stopped WTZuf9:  
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支票毁损cheque mutilated \r&(l1R  
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汇款||寄钱to remit||to send money i\RB KF  
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寄票供取款||支票支付to send a cheque for payment i\{fM}~W$  
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寄款人a remitter 3[%n@i4H|  
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收款人a remittee :A,7D(H|  
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国外汇票foreign Bill f5.Be%  
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国内汇票inland Bill ?lIh&C8]X  
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跟单汇票documentary bill ES []A&tf  
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空头汇票accommodation bill {z8wFL\  
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原始汇票original bill Qy) -gax:,  
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改写||换新票据renewed bill h ?+vH{}j  
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即期汇票sight bill||bill on demand Q_|Lv&  
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…days after date||…days after date…日后付款 ^L's45&
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…months after date||…months after date…月后付款 q_0,KOGW  
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见票后…日付款…days after sight||…days sight '_o(I  
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见票后…月付款…months after sight||…months sight A,%NdM;t=5  
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同组票据set of bills ?) VBkA5j  
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单张汇票sola of exchange||sole of exchange p}-B>v  
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远期汇票usance bill||bill at usance g}*F"k4j  
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长期汇票long bill u/X1v-2  
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短期汇票short bill Y f;Slps  
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逾期汇票overdue bill of?'FrU  
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宽限日期days of grace qX!P:M  
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电汇telegraphic transfer （T.T） Py-}tFr  
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邮汇postal order||postal note （Am.）||post office order||money order +(J{~A~  
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本票promissory note （P/N） Ce_
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押汇负责书||押汇保证书letter of hypothecation W\JwEb9Y  
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副保||抵押品||付属担保物collateral security MLn\b0  
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担保书trust receipt||letter of indemnity u.L{3gkT  
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承兑||认付acceptance
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单张承兑general acceptance [agp06 $D?  
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有条件承兑qualified acceptance p8a\> {  
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附条件认付conditional acceptance rkz_h  
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部分认付partial acceptance   pv #uLo