[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。   -3k;u  
会计报表statement of account 9.-47|-9C  
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往来帐目account current 5&(3A|P2  
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现在往来帐||存款额current accout 0x#E4v(UA  
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销货帐account sales R-C5*$  
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共同计算帐项joint account `oPLl0  
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未决帐项outstanding account o'^phlX  
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贷方帐项credit account||creditor account oVEAlBm^v  
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借方帐项debit account||debtor account G{O\)gf  
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应付帐||应付未付帐account payable wzbz}P>  
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应收帐||应收未收帐account receivable IadK@?X6j  
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新交易||新帐new account :r-.r"[m-  
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未决帐||老帐old account uYabJqV  
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现金帐cash account gu!](yEgl  
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流水帐running account Pm;I3r=R\  
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暂记帐||未定帐suspense account EZ*t$ 3.T  
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过期帐||延滞帐overdue account||pastdue account S;>4i!Mb ^  
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杂项帐户sundry account LH,]vuXh  
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详细帐单||明细表detail account G I&qwA  
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呆帐bad account ~37R0`C  
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会计项目title of account =obt"K%n  
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会计薄||帐薄account-book 1bT'u5 &  
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营业报告书||损益计算表account of budiness||business report ! NILpimi  
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借贷细帐||交验帐account rendered i<'
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明细帐account stated ,\BfmC_i  
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与…银行开立一户头to open an account with ])+Sc"g4k  
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与…银行建立交易to keep account with 37%`P\O;s  
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继续记帐to keep account bMSD/L  
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与…有交易to have an account with OJnPP>  
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作成会计帐||有往来帐项to make out an account with 8yY"x ['  
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清算||清理债务to make up an account }T?i%l  
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清洁帐目||与…停止交易to close ones account with @C!JtgO%  
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结帐to close an account dM);LT8@  
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清理未付款to ask an account||to demand an account Ws2prh^e(  
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结清差额to balance the account with GM34-GH+  
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清算to settle an account||to liquidate an account||to square an account Mq rt-VPh  
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审查帐目||监查帐目to audit an account ?M*C*/R  
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检查帐目to examine an account r9p?@P\:[  
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转入A的帐户to charge the amount to As account JCCx 5  
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以计帐方式付款to pay on account zWKrt.Dg  
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代理某人||为某人on ones account||on account of one 8ESk G  
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为自己计算||独立帐目on ones own account X:zyzEhS  
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由某人收益并负风险on ones account and risk||for ones account and risk 9v5.4a}  
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由某人负担for ones account||for account of one MO(5-R`  
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按某人指示||列入某人帐户by order and for account of one mtHi9).,y|  
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列入5月份帐目for May account CO6XIgTe  
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编入某中帐项下to pass to the account of||to place to the account of @Z1?t%1  
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寄出清算书to send in an account||to send in render an account ' m#Ymp  
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支票薄cheque book %CfTqbB  
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支票陈票人cheque drawer qkyX*_}  
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持票人cheque holder 4tN~UMw?  
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不记名支票cheque to bearer||bearer cheque W1M/Z[h6)5  
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记名支票||认人支票cheque to order *SpO|*'  
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到期支票antedated cheque ,\">ovV33  
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未到期支票postdated cheque (j\UoKLRt  
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保付支票certified cheque # v/aI*Rl  
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未获兑现支票，退票returned cheque '"NdT7*+  
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横线支票crossed cheque /-} p7AM  
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普通横线general crossing pLFL6\{g  
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特别横线special crossing XcW3IO  
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空白支票blank cheque 4rCqN.J  
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失效支票，过期支票stale cheque CX(yrP6;  
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普通支票open cheque * v-xC5L1\  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 9U%}"uE  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges M;@03 x W  
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支票换现金||兑现to cash a cheque FKTP0e7=9  
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清理票款to clear a cheque |U
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保证兑现to certify a cheque U0=zuRr n  
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填写支票数额to fill up a cheque k:yu2dQh  
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支票上划线to cross a cheque P_Ja?)GT  
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开发支票to make out a cheque sX?7`n1U  
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签发支票，开立支票to draw a cheque||to issue a cheque 0X6o  
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透支支票to overdraw a cheque \d`S
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背书支票to endorse a cheque U~c;W@
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请付票款||清付票款to pay a cheque||to honour a cheque 1Ac1CsK*  
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支票退票to dishonour a cheque u{d`  
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拒付支票to refuse a cheque b DvbM  
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拒付支票to stop payment of a cheque 2geC3v% 0o  
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提示要求付款to present for payment e@By@r&nql  
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见票即付持票人payable to bearer PTqS L]  
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支付指定人payable to order )UUe5H6Hd0  
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已过期||无效out of date||stale DVH><3 FF  
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请给出票人R/D||refer to drawer lY`<-`{I_  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds aoS1Yt'@  
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文字与数字不一致words and figures differ ] fB{   
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支票 RwWQ$Eb_s  
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时间已过account closed o5 uwa{v  
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更改处应加盖印章alterations require initials a$m?if=  
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时间已过effects not cleared rv:O|wZ  
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停止付款payment stopped ! ZEKvW  
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支票毁损cheque mutilated &PX'=UT  
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汇款||寄钱to remit||to send money 26A#X  
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寄票供取款||支票支付to send a cheque for payment c@`P{6  
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寄款人a remitter UpILr\3U  
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收款人a remittee U N/.T   
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国外汇票foreign Bill R[QE:#hT  
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国内汇票inland Bill f$
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跟单汇票documentary bill LPC7Bdjz  
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空头汇票accommodation bill aozk,{9-  
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原始汇票original bill  Po5}Vh  
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改写||换新票据renewed bill ;.Kzc3yz}  
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即期汇票sight bill||bill on demand |l9AgwDg  
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…days after date||…days after date…日后付款 m2;%|QE(  
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…months after date||…months after date…月后付款 Z"n]y4h  
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见票后…日付款…days after sight||…days sight A#T;Gi  
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见票后…月付款…months after sight||…months sight
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同组票据set of bills l6i 2!&8P%  
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单张汇票sola of exchange||sole of exchange (vY1 0W{  
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远期汇票usance bill||bill at usance a(m#G ES  
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长期汇票long bill *6uiOtH  
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短期汇票short bill blLX ncyD  
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逾期汇票overdue bill [x@iqFO9  
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宽限日期days of grace /ZAEvdO*P  
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电汇telegraphic transfer （T.T） k&9 b&-=fk  
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邮汇postal order||postal note （Am.）||post office order||money order &Uzg&eB  
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本票promissory note （P/N）  M7hff4c  
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押汇负责书||押汇保证书letter of hypothecation {"O'kx  
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副保||抵押品||付属担保物collateral security qRTy}FU1  
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担保书trust receipt||letter of indemnity BsRxD9r  
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承兑||认付acceptance IEHAPt'  
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单张承兑general acceptance $5:j" )$,  
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有条件承兑qualified acceptance `}"*i_0-5'  
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附条件认付conditional acceptance !f j DO!,!  
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部分认付partial acceptance   L3,p8-d9Z