[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。   <?q&PCAn^  
会计报表statement of account V e$5w}a4  
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往来帐目account current f_re"d 3u  
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现在往来帐||存款额current accout \p>]G[g  
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销货帐account sales }%o+1 <=  
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共同计算帐项joint account O?j98H Sya  
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未决帐项outstanding account F9u:8;\@`  
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贷方帐项credit account||creditor account 6yu*a_  
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借方帐项debit account||debtor account A/$K
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应付帐||应付未付帐account payable zgq_0w~X  
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应收帐||应收未收帐account receivable vY0V{u?J  
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新交易||新帐new account 5cNzG4z  
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未决帐||老帐old account 2;?wN`}5g=  
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现金帐cash account sen{f^U  
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流水帐running account SG|i/K|7  
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暂记帐||未定帐suspense account aji~brq  
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过期帐||延滞帐overdue account||pastdue account eR* ]<0=  
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杂项帐户sundry account A6x_!  
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详细帐单||明细表detail account Fx88R!  
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呆帐bad account AGJ=de.  
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会计项目title of account i!}nGJG g  
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会计薄||帐薄account-book m6Cd^'J9^  
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营业报告书||损益计算表account of budiness||business report 19-yM`O  
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借贷细帐||交验帐account rendered KsU&<eQ  
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明细帐account stated K84c E  
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与…银行开立一户头to open an account with |VR5Q(d  
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与…银行建立交易to keep account with V #\ZS{'J  
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继续记帐to keep account pW^ ?g|_}  
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与…有交易to have an account with c^)E:J/  
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作成会计帐||有往来帐项to make out an account with ` iayh  
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清算||清理债务to make up an account JEF7hJz~  
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清洁帐目||与…停止交易to close ones account with #|1QA3KzO  
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结帐to close an account k^\&.63(  
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清理未付款to ask an account||to demand an account -2ij;pkIW$  
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结清差额to balance the account with +4nR&1z$  
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清算to settle an account||to liquidate an account||to square an account s1$#G!'  
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审查帐目||监查帐目to audit an account 9v,8 OK)  
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检查帐目to examine an account VgTI2  
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转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account "$ cT*}br  
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代理某人||为某人on ones account||on account of one wggHUr(g,  
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为自己计算||独立帐目on ones own account (jFE{M$-  
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由某人收益并负风险on ones account and risk||for ones account and risk )K3 vzX  
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由某人负担for ones account||for account of one Fe< t@W  
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按某人指示||列入某人帐户by order and for account of one EZRZ)h  
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列入5月份帐目for May account (k.7q~:  
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编入某中帐项下to pass to the account of||to place to the account of =Fl4tY#X  
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寄出清算书to send in an account||to send in render an account :#jv4N  
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支票薄cheque book 4\es@2q  
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支票陈票人cheque drawer #  eyx  
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持票人cheque holder ovFfTP<3V  
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不记名支票cheque to bearer||bearer cheque +t { FF!mL  
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记名支票||认人支票cheque to order !W^II>Y  
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到期支票antedated cheque R.;59s  
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未到期支票postdated cheque u\?u}t v  
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保付支票certified cheque iJeT+}  
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未获兑现支票，退票returned cheque *CSFkWVa  
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横线支票crossed cheque 4R6 .G
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普通横线general crossing c7_b^7h1  
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特别横线special crossing 4V5*6O9(u  
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空白支票blank cheque ;d:7\  
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失效支票，过期支票stale cheque @P/{x@J  
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普通支票open cheque @*dA<N.9  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount z`CI gSR  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges klKt^h-  
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支票换现金||兑现to cash a cheque h fNBWN  
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清理票款to clear a cheque va)\uXW.N  
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保证兑现to certify a cheque s_|wvOW)'  
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填写支票数额to fill up a cheque ' x|B'  
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支票上划线to cross a cheque >13=4S  
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开发支票to make out a cheque /lUb9&yV  
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签发支票，开立支票to draw a cheque||to issue a cheque }9'rTLM  
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透支支票to overdraw a cheque +`ZcYLg)#  
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背书支票to endorse a cheque N$.''D?7D  
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请付票款||清付票款to pay a cheque||to honour a cheque -y~JNDS1]  
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支票退票to dishonour a cheque BPW :W }  
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拒付支票to refuse a cheque 1=s%.0  
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拒付支票to stop payment of a cheque B}:[~R'  
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提示要求付款to present for payment =oSv=xY  
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见票即付持票人payable to bearer DS^P Hk39  
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支付指定人payable to order W"$'$h  
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已过期||无效out of date||stale ~v2_vEu}JX  
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请给出票人R/D||refer to drawer R}*e%EG/  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ]XU?Wg  
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文字与数字不一致words and figures differ eEXer>Rm   
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支票 ) =sm{R%T  
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时间已过account closed GV* B$  
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更改处应加盖印章alterations require initials nRJcYl~ Y  
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时间已过effects not cleared l$z\8]x  
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停止付款payment stopped r1
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支票毁损cheque mutilated z`]'~  
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汇款||寄钱to remit||to send money  k/ls!e?  
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寄票供取款||支票支付to send a cheque for payment 7FMO''x  
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寄款人a remitter " P c"{w  
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收款人a remittee :D`ghXj  
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国外汇票foreign Bill sFqZ@t}~  
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国内汇票inland Bill `D6Bw=7  
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跟单汇票documentary bill #p_3j 0S  
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空头汇票accommodation bill b `)^Ao:  
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原始汇票original bill why;1z>V  
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改写||换新票据renewed bill a*@ 6G  
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即期汇票sight bill||bill on demand O RAKg.49  
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…days after date||…days after date…日后付款 :f<3`x'  
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…months after date||…months after date…月后付款 >jMq-#*4  
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见票后…日付款…days after sight||…days sight {W*_^>;K  
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见票后…月付款…months after sight||…months sight g(){wCI  
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同组票据set of bills X~wkqI#d%E  
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单张汇票sola of exchange||sole of exchange 6B>1"h%Wf  
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远期汇票usance bill||bill at usance WxwSb`U|  
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长期汇票long bill K8xwPoRL  
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短期汇票short bill ')ZxWYT O^  
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逾期汇票overdue bill AfAg#75q  
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宽限日期days of grace )Lt|]|1B{  
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电汇telegraphic transfer （T.T） Ucnj7>+"  
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邮汇postal order||postal note （Am.）||post office order||money order lFvRXV^+f  
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本票promissory note （P/N） OT-!n  
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押汇负责书||押汇保证书letter of hypothecation Z#H] yG  
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副保||抵押品||付属担保物collateral security Bqo8G->  
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担保书trust receipt||letter of indemnity Vy*&po[   
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承兑||认付acceptance F!v`._]  
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单张承兑general acceptance 'C=8.P?  
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有条件承兑qualified acceptance G55-{y9Q  
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附条件认付conditional acceptance @ s   
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部分认付partial acceptance   G/Ll4 :