[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。   <+C]^*j  
会计报表statement of account NaLec|6<t  
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往来帐目account current oO!@s`  
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现在往来帐||存款额current accout rAk
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销货帐account sales +#n5w8T)M  
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共同计算帐项joint account Peh(*D{  
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未决帐项outstanding account 7DXT1+t  
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贷方帐项credit account||creditor account K4snpuhC  
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借方帐项debit account||debtor account 'l)@MXbGL  
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应付帐||应付未付帐account payable o~2bk<]z  
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应收帐||应收未收帐account receivable n!A')]y"  
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新交易||新帐new account ;Hv#SRSz  
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未决帐||老帐old account R1\cAP^0  
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现金帐cash account GK2
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流水帐running account QaUh+k<6  
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暂记帐||未定帐suspense account W9ZT=#>)[  
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过期帐||延滞帐overdue account||pastdue account 4eha jK  
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杂项帐户sundry account JU1U=Lu."  
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详细帐单||明细表detail account AFc#2wn  
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呆帐bad account xEOR\(Z^  
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会计项目title of account lva]jh2  
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会计薄||帐薄account-book jcYI"f"~  
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营业报告书||损益计算表account of budiness||business report vpMNulXb,  
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借贷细帐||交验帐account rendered "a?k #!E  
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明细帐account stated D@"q2 !  
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与…银行开立一户头to open an account with Bb}JyT  
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与…银行建立交易to keep account with  UY+~,a  
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继续记帐to keep account Y=vA;BE]R  
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与…有交易to have an account with U@BVVH?,o  
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作成会计帐||有往来帐项to make out an account with q^n6"&;*  
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清算||清理债务to make up an account tqmM7$}}P  
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清洁帐目||与…停止交易to close ones account with ~N>[7I"*  
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结帐to close an account o-("S|A-  
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清理未付款to ask an account||to demand an account ucJR #14  
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结清差额to balance the account with (x&#>5  
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清算to settle an account||to liquidate an account||to square an account zc*qmb  
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审查帐目||监查帐目to audit an account )n5]+VTZ5  
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检查帐目to examine an account u32wS$*8  
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转入A的帐户to charge the amount to As account ?r k3oa-  
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以计帐方式付款to pay on account E+JGqk  
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代理某人||为某人on ones account||on account of one }b)?o@9}:  
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为自己计算||独立帐目on ones own account @2YO_rL[  
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由某人收益并负风险on ones account and risk||for ones account and risk >+#TsX{  
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由某人负担for ones account||for account of one Y5c( U)R8  
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按某人指示||列入某人帐户by order and for account of one }eEF/o  
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列入5月份帐目for May account <ywxz1i  
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编入某中帐项下to pass to the account of||to place to the account of @zsr.d6Q  
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寄出清算书to send in an account||to send in render an account k}F;e_  
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支票薄cheque book Bi?.G7>  
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支票陈票人cheque drawer Vu~mi%UH  
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持票人cheque holder >jN)9}3>-#  
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不记名支票cheque to bearer||bearer cheque _F,@mQ$!  
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记名支票||认人支票cheque to order !. q*bY  
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到期支票antedated cheque <Ni]\-*  
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未到期支票postdated cheque
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保付支票certified cheque F =d L#@^  
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未获兑现支票，退票returned cheque T][\wyLx1  
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横线支票crossed cheque iwrdZLE  
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普通横线general crossing ^[^uDE <  
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特别横线special crossing dIIsO{Zqv  
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空白支票blank cheque HZfcLDrO  
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失效支票，过期支票stale cheque 8c]\4iau  
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普通支票open cheque ed>_=i  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Hdj0! bUx  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges iK=H9j  
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支票换现金||兑现to cash a cheque ?G
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清理票款to clear a cheque r`28fC  
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保证兑现to certify a cheque !=q {1\#  
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填写支票数额to fill up a cheque URJ"  
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支票上划线to cross a cheque BjOrQAO  
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开发支票to make out a cheque fIWQ+E  
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签发支票，开立支票to draw a cheque||to issue a cheque `C_#EU-  
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透支支票to overdraw a cheque .'D+De&y  
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背书支票to endorse a cheque 8q_3*++D  
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请付票款||清付票款to pay a cheque||to honour a cheque '#u2q=n4*  
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支票退票to dishonour a cheque f&^Ea-c  
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拒付支票to refuse a cheque %k$+t  
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拒付支票to stop payment of a cheque >k_Z]J6Pd  
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提示要求付款to present for payment ] 
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见票即付持票人payable to bearer B;1wnKdj  
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支付指定人payable to order HT1bsY 0t  
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已过期||无效out of date||stale PO)5L  
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请给出票人R/D||refer to drawer C .YtjLQP$  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3P-#NL  
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文字与数字不一致words and figures differ wJ IJPYTK  
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支票 .iew5.eB+  
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时间已过account closed `I m;@_J  
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更改处应加盖印章alterations require initials Z|wZyt$$  
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时间已过effects not cleared jh8%Xu]t  
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停止付款payment stopped !+fHdB  
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支票毁损cheque mutilated Ud{-H_m+  
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汇款||寄钱to remit||to send money 8q tNK>D  
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寄票供取款||支票支付to send a cheque for payment AKAAb~{  
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寄款人a remitter ?TzN?\   
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收款人a remittee gNZ^TeT  
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国外汇票foreign Bill #Q$4EQB  
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国内汇票inland Bill 4|:{a
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跟单汇票documentary bill aMz%H|/$  
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空头汇票accommodation bill {b#c0>.8-  
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原始汇票original bill } "cb^3  
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改写||换新票据renewed bill g#70Sg*d  
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即期汇票sight bill||bill on demand D#k>.)g  
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…days after date||…days after date…日后付款 |r /}r,t}  
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…months after date||…months after date…月后付款 B2,! 0Re  
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见票后…日付款…days after sight||…days sight <`N\FM^vo  
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见票后…月付款…months after sight||…months sight [M;P :
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同组票据set of bills >c1mwZS;  
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单张汇票sola of exchange||sole of exchange qi)(\  
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远期汇票usance bill||bill at usance eFeeloH?e*  
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长期汇票long bill 5-C6;7%:  
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短期汇票short bill ;nC+Kz:  
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逾期汇票overdue bill @RnGK 5  
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宽限日期days of grace o+tY[UX  
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电汇telegraphic transfer （T.T） g`Rs;  
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邮汇postal order||postal note （Am.）||post office order||money order )Z^(+  
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本票promissory note （P/N） qM9GW`CKA  
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押汇负责书||押汇保证书letter of hypothecation |FcG$[  
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副保||抵押品||付属担保物collateral security ~M\s!!t3  
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担保书trust receipt||letter of indemnity tb=(L  
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承兑||认付acceptance ,{oANqP  
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单张承兑general acceptance Tru`1/ 7I  
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有条件承兑qualified acceptance e@q[Dv'mu  
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附条件认付conditional acceptance dE^'URBiA  
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部分认付partial acceptance   o2.! G