[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。   dpxP  
会计报表statement of account T/X[q7O~~4  
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往来帐目account current [D=ba=r0X  
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现在往来帐||存款额current accout o $7:*jU  
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销货帐account sales >TK:&V  
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共同计算帐项joint account ]+@@{?0  
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未决帐项outstanding account UFr ]$m&  
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贷方帐项credit account||creditor account ]q~_  
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借方帐项debit account||debtor account `!V=~"ve  

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应付帐||应付未付帐account payable k
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应收帐||应收未收帐account receivable }TfZ7~o[  
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新交易||新帐new account &m<:&h& b  
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未决帐||老帐old account i286 J.  
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现金帐cash account ($s%5|  
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流水帐running account X^Dklqqy  
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暂记帐||未定帐suspense account :qlc
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过期帐||延滞帐overdue account||pastdue account 5 1&||.  
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杂项帐户sundry account Vd%%lv{v  
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详细帐单||明细表detail account T- ~l2u|s  
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呆帐bad account L'A9TW2  
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会计项目title of account |!Ryl}Oi  
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会计薄||帐薄account-book rm}%C(C{J  
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营业报告书||损益计算表account of budiness||business report Sj(5xa[  
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借贷细帐||交验帐account rendered ,;D$d#\"  
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明细帐account stated `AcUxnO  
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与…银行开立一户头to open an account with  WPu-P  
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与…银行建立交易to keep account with '73g~T%$^*  
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继续记帐to keep account '-KYeT\ ;  
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与…有交易to have an account with ]_5qME#N  
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作成会计帐||有往来帐项to make out an account with c>b!{e@*  
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清算||清理债务to make up an account ou\M}C`E  
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清洁帐目||与…停止交易to close ones account with \8<ZPqt9  
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结帐to close an account "p@EY|Zv%I  
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清理未付款to ask an account||to demand an account W/@-i|v  
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结清差额to balance the account with 4.e0k<]N`  
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清算to settle an account||to liquidate an account||to square an account %M5{-pJ|C  
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审查帐目||监查帐目to audit an account 'ju'O#A9  
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检查帐目to examine an account "$#<+H>O  
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转入A的帐户to charge the amount to As account Zg&o][T  
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以计帐方式付款to pay on account )}$]~ f4R  
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代理某人||为某人on ones account||on account of one {!&^VXZIT  
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为自己计算||独立帐目on ones own account GS &I6  
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由某人收益并负风险on ones account and risk||for ones account and risk Vji:,k=3\  
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由某人负担for ones account||for account of one RxE.t[  
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按某人指示||列入某人帐户by order and for account of one VHm.uL_UW  
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列入5月份帐目for May account YSbeCyv  
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编入某中帐项下to pass to the account of||to place to the account of ^c]c`w  
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寄出清算书to send in an account||to send in render an account w<u@L  
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支票薄cheque book ++ZP X'|  
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支票陈票人cheque drawer hkOFPt&  
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持票人cheque holder h_Ssm{C\  
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不记名支票cheque to bearer||bearer cheque ?pWda<&  
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记名支票||认人支票cheque to order ;xL8W  
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到期支票antedated cheque Yx&d\/9  
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未到期支票postdated cheque ,/qY 9eh  
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保付支票certified cheque "
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未获兑现支票，退票returned cheque }:Y)DH%u  
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横线支票crossed cheque 1p$*N  
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普通横线general crossing hkRqtpYK  
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特别横线special crossing v(6[z)A0  
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空白支票blank cheque @NL37C  
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失效支票，过期支票stale cheque $$SJLV
  
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普通支票open cheque #R7hk5/8n}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g}IOHE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Vk*XiEfKm>  
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支票换现金||兑现to cash a cheque ).0p\.W~  
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清理票款to clear a cheque K:% MhH-  
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保证兑现to certify a cheque rCsC}2O  
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填写支票数额to fill up a cheque 1]Cbi7  
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支票上划线to cross a cheque kM@e_YtpY  
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开发支票to make out a cheque /reGT!u  
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签发支票，开立支票to draw a cheque||to issue a cheque TaaCl#g$?  
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透支支票to overdraw a cheque *_mER`  
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背书支票to endorse a cheque LNrM`3%2-  
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请付票款||清付票款to pay a cheque||to honour a cheque <AiE~l| D  
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支票退票to dishonour a cheque 2^75|Q  
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拒付支票to refuse a cheque L?P[{Ohh/  
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拒付支票to stop payment of a cheque lp5'-Jo  
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提示要求付款to present for payment *-.`Q  
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见票即付持票人payable to bearer ^vv1cft  
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支付指定人payable to order jq_4x[  
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已过期||无效out of date||stale m;IKV,  
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请给出票人R/D||refer to drawer uINEq{yo  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 9x(t"VPuS  
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文字与数字不一致words and figures differ (JE&1 @  
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支票 t-iQaobF  
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时间已过account closed {}gL*2:EW$  
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更改处应加盖印章alterations require initials !+YSc&R_fW  
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时间已过effects not cleared ^L\w"`,~  
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停止付款payment stopped CHL5@gg@>y  
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支票毁损cheque mutilated uMZ<i}  
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汇款||寄钱to remit||to send money {t:*Xu  
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寄票供取款||支票支付to send a cheque for payment =~dX P  
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寄款人a remitter C [8='i26  
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收款人a remittee wqX!7rD/g)  
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国外汇票foreign Bill H]M[2C7#N  
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国内汇票inland Bill A2`Xh#o  
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跟单汇票documentary bill :ee'|c  
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空头汇票accommodation bill \YsLVOv%:d  
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原始汇票original bill XIp>PcU^  
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改写||换新票据renewed bill 8Tp!b %2.  
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即期汇票sight bill||bill on demand d{]2Q9g  
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…days after date||…days after date…日后付款 n55s7wzM  
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…months after date||…months after date…月后付款 $#J  
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见票后…日付款…days after sight||…days sight z'k@$@:0XD  
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见票后…月付款…months after sight||…months sight hoZM;wC  
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同组票据set of bills 'w`9lIax  
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单张汇票sola of exchange||sole of exchange .J2tm2]"EZ  
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远期汇票usance bill||bill at usance |@pn=wW  
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长期汇票long bill OF1Qr bj  
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短期汇票short bill T1YbF/M'  
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逾期汇票overdue bill k6^!G"  
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宽限日期days of grace YiTVy/  
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电汇telegraphic transfer （T.T） oNIt<T  
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邮汇postal order||postal note （Am.）||post office order||money order  [?moS!  
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本票promissory note （P/N） .v_-V?7   
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押汇负责书||押汇保证书letter of hypothecation |HA1.Y=  
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副保||抵押品||付属担保物collateral security ) 0|X];sD  
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担保书trust receipt||letter of indemnity !9vq"J~hz"  
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承兑||认付acceptance h0;R*c  
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单张承兑general acceptance L<[%tvV  
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有条件承兑qualified acceptance G)3Q |Vc  
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附条件认付conditional acceptance 0^>b=a  
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部分认付partial acceptance   Qk]^]I