[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。   z} r  
会计报表statement of account 5YI6$ZdQ  
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往来帐目account current R:^jQ'1  
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现在往来帐||存款额current accout g>b{h kIXg  
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销货帐account sales x],XiSyp  
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共同计算帐项joint account O ~[[JAi[  
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未决帐项outstanding account X VH(zJ  
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贷方帐项credit account||creditor account ^`$-c9M?'  
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借方帐项debit account||debtor account ?
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应付帐||应付未付帐account payable L?
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应收帐||应收未收帐account receivable G 40  
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新交易||新帐new account pG v*{.  
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未决帐||老帐old account dD 6
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现金帐cash account Iq {/-,v  
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流水帐running account M~9IL\J^G  
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暂记帐||未定帐suspense account zRR^v&.9K  
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过期帐||延滞帐overdue account||pastdue account 4Le{|B  
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杂项帐户sundry account /1+jQS  
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详细帐单||明细表detail account 1b2xWzpG  
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呆帐bad account _|COnm  
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会计项目title of account $A98h-*x  
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会计薄||帐薄account-book j:2*hF!E  
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营业报告书||损益计算表account of budiness||business report zRm@ |IT  
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借贷细帐||交验帐account rendered Et&PzDvU  
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明细帐account stated {t('`z  
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与…银行开立一户头to open an account with
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与…银行建立交易to keep account with lQVK~8t3  

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继续记帐to keep account 6D4 j];~X  

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与…有交易to have an account with F^!_!V B  
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作成会计帐||有往来帐项to make out an account with 4BJw+EV8  
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清算||清理债务to make up an account 4`:Eiik&p  
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清洁帐目||与…停止交易to close ones account with 88 zK)k{  
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结帐to close an account KtaoU2s  
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清理未付款to ask an account||to demand an account D|/ 4
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结清差额to balance the account with Bv^5L>JZ/  
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清算to settle an account||to liquidate an account||to square an account v.>95|8  
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审查帐目||监查帐目to audit an account ^x}k1F3  
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检查帐目to examine an account |GP1[Q{  
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转入A的帐户to charge the amount to As account Ji0FHa_  
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以计帐方式付款to pay on account Z':w X  
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代理某人||为某人on ones account||on account of one j2=|,AmC  
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为自己计算||独立帐目on ones own account dEPLkv  
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由某人收益并负风险on ones account and risk||for ones account and risk u
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由某人负担for ones account||for account of one }EN-WDJD\  
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按某人指示||列入某人帐户by order and for account of one 3NN)ql  
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列入5月份帐目for May account Xt$Y&Ho  
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编入某中帐项下to pass to the account of||to place to the account of z#/"5 l   
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寄出清算书to send in an account||to send in render an account 4 z,/0  
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支票薄cheque book ricL.[v9S  
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支票陈票人cheque drawer \/R  $p  
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持票人cheque holder }N"YlGY\Yn  
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不记名支票cheque to bearer||bearer cheque 05o<fa2HE  
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记名支票||认人支票cheque to order {pC$jd>T  
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到期支票antedated cheque lg*?w/JX+  
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未到期支票postdated cheque XzPUll;ZU  
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保付支票certified cheque 3 5/ s\  
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未获兑现支票，退票returned cheque x;A.Ll  
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横线支票crossed cheque $J#Z`%B^y  
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普通横线general crossing cJzkA^T9  
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特别横线special crossing 9V>C %I  
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空白支票blank cheque WAJKP"  
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失效支票，过期支票stale cheque G|TnvZ KX  
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普通支票open cheque eo^C[# .  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount -B#K}xL|x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges / #zs  
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支票换现金||兑现to cash a cheque Hz%<V*\{  
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清理票款to clear a cheque eKf5orN  
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保证兑现to certify a cheque D[)_ f  
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填写支票数额to fill up a cheque J"$U$.W=  
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支票上划线to cross a cheque $k`j";8uR  
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开发支票to make out a cheque ct<X
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签发支票，开立支票to draw a cheque||to issue a cheque NE4]i  
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透支支票to overdraw a cheque 'p@m`)Z  
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背书支票to endorse a cheque mF UsTb]f  
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请付票款||清付票款to pay a cheque||to honour a cheque ddd2w
  
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支票退票to dishonour a cheque 7|jy:F,w%  
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拒付支票to refuse a cheque reM~q-M~o@  
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拒付支票to stop payment of a cheque fjY:u,5V_  
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提示要求付款to present for payment %UhLCyC/  
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见票即付持票人payable to bearer _18Z]XtX  
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支付指定人payable to order uJ]uz%  
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已过期||无效out of date||stale d|)ARRW  

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请给出票人R/D||refer to drawer yeBfzKI{b  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ~b0l?P*Ff  
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文字与数字不一致words and figures differ m,J IId%O  
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支票 H8B2{]HAt  
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时间已过account closed cIa`pU,6A  
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更改处应加盖印章alterations require initials -AU'1iRcK7  
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时间已过effects not cleared TU6YS<  
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停止付款payment stopped ;l<Hen*  
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支票毁损cheque mutilated [;4ak )!  
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汇款||寄钱to remit||to send money xDSiTp=)O  

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寄票供取款||支票支付to send a cheque for payment m^0 I3;  
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寄款人a remitter Y5B!*+h  
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收款人a remittee K`ygW|?gt  
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国外汇票foreign Bill )te_ <W  
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国内汇票inland Bill f,LeJTX=  
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跟单汇票documentary bill ~x_(v,NW  
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空头汇票accommodation bill RC8-6s& ln  
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原始汇票original bill 0TICv2l!  
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改写||换新票据renewed bill $[J\sokpY  
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即期汇票sight bill||bill on demand akHQ&+[j  
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…days after date||…days after date…日后付款 fg1uqS1rg  
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…months after date||…months after date…月后付款 ?q5HAIZ`  
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见票后…日付款…days after sight||…days sight pMp@W`i^6  
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见票后…月付款…months after sight||…months sight do%.KIk  
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同组票据set of bills (hv}K*c{  
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单张汇票sola of exchange||sole of exchange -**fT?n  
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远期汇票usance bill||bill at usance 0upZ4eN  
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长期汇票long bill V<REcII.  
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短期汇票short bill wp-3U}P2(  
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逾期汇票overdue bill U(:t$SBKy  
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宽限日期days of grace Z o,]Dx  
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电汇telegraphic transfer （T.T） lx~mn~;x  
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邮汇postal order||postal note （Am.）||post office order||money order *P[N.5 {  
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本票promissory note （P/N） v8A{q  
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押汇负责书||押汇保证书letter of hypothecation Cd7d-'EQn  
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副保||抵押品||付属担保物collateral security 9M-/{D^+<  
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担保书trust receipt||letter of indemnity k+cHx799  
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承兑||认付acceptance 1uhSP!b  
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单张承兑general acceptance 8f|+045E@  
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有条件承兑qualified acceptance ZsYT&P2  
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附条件认付conditional acceptance 6T~xjAuJ3T  
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部分认付partial acceptance   $rE_rZ+]="