[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。   vmv k  
会计报表statement of account 7qA0bUee5  
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往来帐目account current Nlx7"_R"Q  
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现在往来帐||存款额current accout '~VKH}b  
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销货帐account sales xM8}Xo  
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共同计算帐项joint account  Yewn  
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未决帐项outstanding account 9AD`,]b  
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贷方帐项credit account||creditor account 7"2L|fG  
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借方帐项debit account||debtor account dFS>uIT7X  
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应付帐||应付未付帐account payable x9Fga_  
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应收帐||应收未收帐account receivable uMh[Ht^.  
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新交易||新帐new account rdhK&5x*  
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未决帐||老帐old account dF:@BEo  
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现金帐cash account bXF>{%(}E  
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流水帐running account px %xoY  
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暂记帐||未定帐suspense account ^e:C{]S=  
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过期帐||延滞帐overdue account||pastdue account u.sF/T=6f  
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杂项帐户sundry account ~T@t7Cg  
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详细帐单||明细表detail account ,@kD9n5
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呆帐bad account I$/*Pt];  
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会计项目title of account yTzP{
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会计薄||帐薄account-book 28FC@&'H  
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营业报告书||损益计算表account of budiness||business report ?3X!  
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借贷细帐||交验帐account rendered D FDC'E  
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明细帐account stated 2{;&c  
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与…银行开立一户头to open an account with  }/~%Ysl  
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与…银行建立交易to keep account with _svEPH U  
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继续记帐to keep account )006\W|t9  
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与…有交易to have an account with Q#C;4)e  
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作成会计帐||有往来帐项to make out an account with n8<o*f&&9>  
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清算||清理债务to make up an account k.bzh.  
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清洁帐目||与…停止交易to close ones account with / hUuQDJ  
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结帐to close an account y,qP$5xiq  
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清理未付款to ask an account||to demand an account _XT],"  
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结清差额to balance the account with =Y`P}vI]w%  
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清算to settle an account||to liquidate an account||to square an account 0_yE74i  
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审查帐目||监查帐目to audit an account `|K,E  
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检查帐目to examine an account j,Sg?&"%=  
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转入A的帐户to charge the amount to As account FFXDt"i2  
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以计帐方式付款to pay on account eeIh }t>[  
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代理某人||为某人on ones account||on account of one r})2-3ZA9  
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为自己计算||独立帐目on ones own account C G'NC\x5  
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由某人收益并负风险on ones account and risk||for ones account and risk #QJ  mAA  
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由某人负担for ones account||for account of one Mq) n=M  
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按某人指示||列入某人帐户by order and for account of one `;fh<kv  
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列入5月份帐目for May account O$x-&pW`g  
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编入某中帐项下to pass to the account of||to place to the account of I V
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寄出清算书to send in an account||to send in render an account UCYhaD@sP  
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支票薄cheque book [i[G" %Q  
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支票陈票人cheque drawer 1=#r$H  
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持票人cheque holder $N;!. 5lX3  
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不记名支票cheque to bearer||bearer cheque 80$P35Q"  
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记名支票||认人支票cheque to order f[7'kv5S  
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到期支票antedated cheque ;TSnIC)c  
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未到期支票postdated cheque w%S<N  
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保付支票certified cheque }#!o^B8  
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未获兑现支票，退票returned cheque yE9JMi0  
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横线支票crossed cheque ZfT%EPoZ:  
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普通横线general crossing @< vDR">  
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特别横线special crossing L*FmJ{Yf  
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空白支票blank cheque %J.Rm0F
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失效支票，过期支票stale cheque z*yN*M6t  
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普通支票open cheque t ?bq~!X  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount F
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ?-@hNrx  
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支票换现金||兑现to cash a cheque AO']Kmm  
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清理票款to clear a cheque 42m`7uQ  
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保证兑现to certify a cheque mnil1*-c0  
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填写支票数额to fill up a cheque vjXvjv{t  
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支票上划线to cross a cheque )3..7ht3^5  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque ,Y`C7Px  
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透支支票to overdraw a cheque "\>3mVOb  
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背书支票to endorse a cheque RsV<*s  
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请付票款||清付票款to pay a cheque||to honour a cheque Vm6^'1CY  
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支票退票to dishonour a cheque N@A#e/8   
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拒付支票to refuse a cheque <v2R6cj5  
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拒付支票to stop payment of a cheque u5,IH2BU  
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提示要求付款to present for payment Zv-6H*zM6  
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见票即付持票人payable to bearer 5S7Z]DXiT8  
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支付指定人payable to order S`l CynGH  
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已过期||无效out of date||stale /0\pPc*kA{  
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请给出票人R/D||refer to drawer WI
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Zg'[.wov  
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文字与数字不一致words and figures differ xz%ig^L  
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支票 O7K))w  
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时间已过account closed T8\,2UWsj2  
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更改处应加盖印章alterations require initials IX>|bA;  
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时间已过effects not cleared 2KG j !w  
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停止付款payment stopped 0N}5sF  
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支票毁损cheque mutilated d}G?iX;c}  
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汇款||寄钱to remit||to send money l&rDa=m.J  
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寄票供取款||支票支付to send a cheque for payment 8fN0"pymo  
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寄款人a remitter ]`NbNr] K  
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收款人a remittee ceOjuzY  
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国外汇票foreign Bill </%H'V@  
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国内汇票inland Bill y(R*Z^c}d,  
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跟单汇票documentary bill =6dKC_Q  
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空头汇票accommodation bill GKSy|z  
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原始汇票original bill +E:(-$"R  
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改写||换新票据renewed bill 16y$;kf8  
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即期汇票sight bill||bill on demand -FR;:  
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…days after date||…days after date…日后付款 "6dbRo5%  
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…months after date||…months after date…月后付款 IpJv\zH7  
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见票后…日付款…days after sight||…days sight ?GarD3#A  
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见票后…月付款…months after sight||…months sight =)YYx8
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同组票据set of bills ]M(f^  
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单张汇票sola of exchange||sole of exchange /A.i5=k  
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远期汇票usance bill||bill at usance p.] .M"A  

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长期汇票long bill +i#sS19h  
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短期汇票short bill Ti|++oC/&  
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逾期汇票overdue bill p}DF$k%`  
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宽限日期days of grace ,(2 7p6!  
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电汇telegraphic transfer （T.T） ?
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邮汇postal order||postal note （Am.）||post office order||money order 8H#c4%by)  
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本票promissory note （P/N） 7;}3{z  
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押汇负责书||押汇保证书letter of hypothecation oUvk2]H  
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副保||抵押品||付属担保物collateral security EdAR<VfleA  
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担保书trust receipt||letter of indemnity 5\w=(c9A  
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承兑||认付acceptance \l]pe|0EW  
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单张承兑general acceptance 8PoH
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有条件承兑qualified acceptance xQ#Akd=  
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附条件认付conditional acceptance <E[HlL  
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部分认付partial acceptance   \]U<h ub