[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。   ::bK{yZm  
会计报表statement of account A0Z<1|6r*  
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往来帐目account current W[B%,Km%]  
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现在往来帐||存款额current accout oJ|8~:)  
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销货帐account sales /B>p.%M[&  
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共同计算帐项joint account zQY|=4NP  
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未决帐项outstanding account -"*UICd  
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贷方帐项credit account||creditor account GJlkEWs  
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借方帐项debit account||debtor account &+t! LM  
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应付帐||应付未付帐account payable +<cvyg5U  
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应收帐||应收未收帐account receivable 'n'83d)z  
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新交易||新帐new account '2`M T-  
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未决帐||老帐old account @S#>:o|  
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现金帐cash account I%dFVt@  
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流水帐running account U}
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暂记帐||未定帐suspense account -b1
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过期帐||延滞帐overdue account||pastdue account ?NazfK  
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杂项帐户sundry account ]k2Jf}|  
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详细帐单||明细表detail account W'2a1E  
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呆帐bad account WdXi  
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会计项目title of account r[P5 ufy2]  
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会计薄||帐薄account-book FB<#N+L\  
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营业报告书||损益计算表account of budiness||business report R#a yN*  
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借贷细帐||交验帐account rendered 5B+>28G%  
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明细帐account stated L4th 7#  
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与…银行开立一户头to open an account with )9sRDNr  
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与…银行建立交易to keep account with m2o*d$Ke  
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继续记帐to keep account a`.]
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与…有交易to have an account with %U]_1"d,<\  
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作成会计帐||有往来帐项to make out an account with vywd&7gK  
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清算||清理债务to make up an account +QNFu){G  
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清洁帐目||与…停止交易to close ones account with \VmqK&9   
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结帐to close an account Q9X7-\n  
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清理未付款to ask an account||to demand an account VO ^[7Y  
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结清差额to balance the account with 6 W/S?F~{  
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清算to settle an account||to liquidate an account||to square an account =w HU*mK  
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审查帐目||监查帐目to audit an account YH33E~f  
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检查帐目to examine an account q0Fq7rWP  
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转入A的帐户to charge the amount to As account LjUBV_J  
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以计帐方式付款to pay on account WrhC q6  
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代理某人||为某人on ones account||on account of one xlVQ[Mt  
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为自己计算||独立帐目on ones own account 7kU:91zR  
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由某人收益并负风险on ones account and risk||for ones account and risk pq[RH-{  
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由某人负担for ones account||for account of one J{' u  
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按某人指示||列入某人帐户by order and for account of one PT4Xr=z =  
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列入5月份帐目for May account >nmby|XtW  
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编入某中帐项下to pass to the account of||to place to the account of \FN"0P(G  
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寄出清算书to send in an account||to send in render an account ]g-(|X~>  
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支票薄cheque book ,p\^n`A32  
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支票陈票人cheque drawer P8!Vcy938  
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持票人cheque holder Acr\2!))  
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不记名支票cheque to bearer||bearer cheque 4xhV
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记名支票||认人支票cheque to order I9N?zmH  
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到期支票antedated cheque ;RZ@t6^  
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未到期支票postdated cheque c#nFm&}dm  
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保付支票certified cheque r<V]MwO=  
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未获兑现支票，退票returned cheque 4][m!dsU  
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横线支票crossed cheque 0!veLXeK!  
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普通横线general crossing '|&}rLr:+  
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特别横线special crossing z %{>d#rw  
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空白支票blank cheque ][S<M24]Q  
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失效支票，过期支票stale cheque mfFC@~|g  
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普通支票open cheque 6 #vD>@H  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount _X;^'mqf~  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ,=B "%=S  
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支票换现金||兑现to cash a cheque 15VOQE5Fl`  
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清理票款to clear a cheque _7~O>
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保证兑现to certify a cheque <i^Bq=E<rJ  
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填写支票数额to fill up a cheque :N\*;>  
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支票上划线to cross a cheque Z66akr  
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开发支票to make out a cheque x?KgEcnw2X  
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签发支票，开立支票to draw a cheque||to issue a cheque B@HW@j  
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透支支票to overdraw a cheque OZ&J'Y  
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背书支票to endorse a cheque r|:|\"Yk  
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请付票款||清付票款to pay a cheque||to honour a cheque (WR&Vt4Rh  
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支票退票to dishonour a cheque /'QNlP[L;  
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拒付支票to refuse a cheque A@j;H|  
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拒付支票to stop payment of a cheque -. L)-%wIV  
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提示要求付款to present for payment "Fy34T0N  
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见票即付持票人payable to bearer w8w F;:>  
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支付指定人payable to order e7t).s)b{  
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已过期||无效out of date||stale !X(Lvt/   
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请给出票人R/D||refer to drawer Lt8chNi [  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds gAhC NOp  
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文字与数字不一致words and figures differ $)mq  
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支票 F8;M+
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时间已过account closed r42[pi]F  
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更改处应加盖印章alterations require initials #^gn,^QQ  
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时间已过effects not cleared U`,&Q]  
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停止付款payment stopped Hig=PG5I  
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支票毁损cheque mutilated |H2{%!  
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汇款||寄钱to remit||to send money }zj w\  
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寄票供取款||支票支付to send a cheque for payment A]Zp1XEG  
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寄款人a remitter nR6~oB{-  
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收款人a remittee vYL{5,t {1  
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国外汇票foreign Bill :u'X ~ID[  
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国内汇票inland Bill GuV-[  
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跟单汇票documentary bill
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空头汇票accommodation bill 90k|W>  
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原始汇票original bill 1UJ(._0hR  
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改写||换新票据renewed bill +;C|5y  
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即期汇票sight bill||bill on demand )FMpfC>An  
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…days after date||…days after date…日后付款 kmy?`P10(z  
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…months after date||…months after date…月后付款 *Sz`=U7n  
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见票后…日付款…days after sight||…days sight `vDg~o  
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见票后…月付款…months after sight||…months sight E-*udQ  
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同组票据set of bills >6:slNM#  
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单张汇票sola of exchange||sole of exchange To}L%
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远期汇票usance bill||bill at usance ^[&*B#(  
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长期汇票long bill H
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短期汇票short bill 2J9eeN  
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逾期汇票overdue bill A"vI6ud>  
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宽限日期days of grace 6XFO@c}d  
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电汇telegraphic transfer （T.T） d`({
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邮汇postal order||postal note （Am.）||post office order||money order <u->hT  
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本票promissory note （P/N） jG)>{D  
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押汇负责书||押汇保证书letter of hypothecation &+&^Hc  
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副保||抵押品||付属担保物collateral security (c(?s`;  
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担保书trust receipt||letter of indemnity `f6Qd2\  
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承兑||认付acceptance 1$".7}M4$  
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单张承兑general acceptance m#8}!u&  
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有条件承兑qualified acceptance QL|Vke:N4  
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附条件认付conditional acceptance 0;k3  
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部分认付partial acceptance   h[XGFz