[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。   a2Ak?W1  
会计报表statement of account %~!4DXrMk  
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往来帐目account current EQm{qc;  
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现在往来帐||存款额current accout ;4rhhh&  
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销货帐account sales T*x2+(r  
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共同计算帐项joint account <V&0 GAZ  
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未决帐项outstanding account E4X6f  
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贷方帐项credit account||creditor account b84
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借方帐项debit account||debtor account Ob$``31{s  
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应付帐||应付未付帐account payable &QHJ%c  
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应收帐||应收未收帐account receivable FLi'}C  
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新交易||新帐new account P 9?cp{
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未决帐||老帐old account CRb*sfKDL  
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现金帐cash account &;@L] o  
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流水帐running account JEto_&8,C  
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暂记帐||未定帐suspense account ^k6_j\5j  
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过期帐||延滞帐overdue account||pastdue account s)-oCT$[  
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杂项帐户sundry account 5Tl5T&  
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详细帐单||明细表detail account P $` 1}  
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呆帐bad account rq%]CsRY5  
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会计项目title of account Sdq}?-&Sa  
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会计薄||帐薄account-book VX)8pV$  
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营业报告书||损益计算表account of budiness||business report _o~ pVBl/  
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借贷细帐||交验帐account rendered ^Om}9rXw1  
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明细帐account stated 7@c!4hmr
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与…银行开立一户头to open an account with opa/
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与…银行建立交易to keep account with Gk :fw#R  
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继续记帐to keep account #BRIp(65-6  
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与…有交易to have an account with S m(*<H  
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作成会计帐||有往来帐项to make out an account with `EKf1U\FI  
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清算||清理债务to make up an account Bl\:YYd  
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清洁帐目||与…停止交易to close ones account with e'mF1al  
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结帐to close an account H;`F}qQ3  
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清理未付款to ask an account||to demand an account ,i_+Z |Ls  
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结清差额to balance the account with YKe&Ph.  
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清算to settle an account||to liquidate an account||to square an account SkDr4kds  
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审查帐目||监查帐目to audit an account xh;gAh5n  
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检查帐目to examine an account HQ+{9Z8 ?5  
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转入A的帐户to charge the amount to As account 1ZFKLI`V  
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以计帐方式付款to pay on account fV+a0=Z  
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代理某人||为某人on ones account||on account of one "e-z2G@z  
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为自己计算||独立帐目on ones own account B2r[oT R  
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由某人收益并负风险on ones account and risk||for ones account and risk {)Wf[2zJ  
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由某人负担for ones account||for account of one )i /w:g>  
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按某人指示||列入某人帐户by order and for account of one *Y85evq  
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列入5月份帐目for May account glC,E>  
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编入某中帐项下to pass to the account of||to place to the account of XR]bd  
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寄出清算书to send in an account||to send in render an account H%vgPQ8  
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支票薄cheque book 6`-<N!  
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支票陈票人cheque drawer S.[L?uE~F  
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持票人cheque holder t[;-gi,,  
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不记名支票cheque to bearer||bearer cheque :CqR1_ n%  
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记名支票||认人支票cheque to order J>+\a1{  
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到期支票antedated cheque Gv]94$'J9  
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未到期支票postdated cheque Rt,po   
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保付支票certified cheque
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未获兑现支票，退票returned cheque {|0Y c
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横线支票crossed cheque =oq=``%  
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普通横线general crossing }!r p H{y  
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特别横线special crossing +2p}KpOsL  
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空白支票blank cheque sUQ Q/F6  
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失效支票，过期支票stale cheque f8UJ3vB  
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普通支票open cheque Z;tWV%F5  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount hhWy
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges -2u)orWP  
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支票换现金||兑现to cash a cheque ;;C2t&(  
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清理票款to clear a cheque lu+KfKa  
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保证兑现to certify a cheque }}rp/16  
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填写支票数额to fill up a cheque 'R-g:X\{  
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支票上划线to cross a cheque ?'H+u[1.  
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开发支票to make out a cheque R>5Xv%R  
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签发支票，开立支票to draw a cheque||to issue a cheque Jk7 Am-.0  
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透支支票to overdraw a cheque \L}7.fkb8  
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背书支票to endorse a cheque \MdieO*  
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请付票款||清付票款to pay a cheque||to honour a cheque a({N}ZDo  
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支票退票to dishonour a cheque {gD`yoPrV  
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拒付支票to refuse a cheque W:9l"'  

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拒付支票to stop payment of a cheque <$a-.C5  
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提示要求付款to present for payment h^1!8oOYD  
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见票即付持票人payable to bearer /;[x3}[  
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支付指定人payable to order :V@)A/}uk  
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已过期||无效out of date||stale BpX`49  
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请给出票人R/D||refer to drawer H5 :,hrZY  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Aho*E9VW  
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文字与数字不一致words and figures differ qK2jJ3)>  
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支票 6U$e;cr6  
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时间已过account closed -Lb7=98  
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时间已过effects not cleared w:iMrQeJg  
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停止付款payment stopped xO<%lq`  
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支票毁损cheque mutilated ocMTTVo  
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汇款||寄钱to remit||to send money YjJ^SU`*  
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寄票供取款||支票支付to send a cheque for payment 5JK'2J&  
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寄款人a remitter 6A|XB3  
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收款人a remittee 'irwecd8  
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国外汇票foreign Bill &(l.jgqg&  
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国内汇票inland Bill tX@y ]"  
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跟单汇票documentary bill A-_M=\  
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空头汇票accommodation bill ADB)-!$xoi  
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原始汇票original bill gzH;`,  
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改写||换新票据renewed bill PVdN)tG5  
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即期汇票sight bill||bill on demand !wfUD2K1  
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…days after date||…days after date…日后付款 +|8.ymvm  
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…months after date||…months after date…月后付款 %21|-B  
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见票后…日付款…days after sight||…days sight K3h7gY|.  
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见票后…月付款…months after sight||…months sight iQG]v[$  
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同组票据set of bills <gH-`3J6  
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单张汇票sola of exchange||sole of exchange .V0fbHYTJ  
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远期汇票usance bill||bill at usance 9,\AAISi  
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长期汇票long bill J.U%W}Hx  
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短期汇票short bill SAf)#HXa  
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逾期汇票overdue bill T3"'` Sd9;  
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宽限日期days of grace +_S0  
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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 4tUt"N  
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本票promissory note （P/N） bT T>  
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押汇负责书||押汇保证书letter of hypothecation } ''0N1,/  
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副保||抵押品||付属担保物collateral security F  Qk  
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担保书trust receipt||letter of indemnity 5_L,7\5#  
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承兑||认付acceptance VSV]6$~H  
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单张承兑general acceptance =ePX^J*M'  
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有条件承兑qualified acceptance W
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附条件认付conditional acceptance afD {w*[8  
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部分认付partial acceptance   (aSuxl.Dq