[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。   r<L>~S>yb  
会计报表statement of account zE<GwVI~  
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往来帐目account current iVGc\6+'  
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现在往来帐||存款额current accout zE NlL  
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销货帐account sales \V,;F!*#G  
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共同计算帐项joint account :+>:>$ao  
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未决帐项outstanding account 9v<Sng  
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贷方帐项credit account||creditor account IFY,j8~q  
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借方帐项debit account||debtor account e[@q{.  
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应付帐||应付未付帐account payable hFjXgpz5  
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应收帐||应收未收帐account receivable _;BN;].  
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新交易||新帐new account ?eb2T`\0Q  
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未决帐||老帐old account @Ns^?#u~  
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现金帐cash account T_,LK7D  
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流水帐running account _?@>S7-  
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暂记帐||未定帐suspense account _e8@y{/~Fd  
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过期帐||延滞帐overdue account||pastdue account p0$K.f| ^  
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杂项帐户sundry account m3 (fr  
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详细帐单||明细表detail account w>H!H6Q  
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呆帐bad account 4VaUa8 D  
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会计项目title of account d m.?-u;C  
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会计薄||帐薄account-book uTP=kgYqJ  
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营业报告书||损益计算表account of budiness||business report 9Wx q  
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借贷细帐||交验帐account rendered "H%TOk7l  
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明细帐account stated lJKhP  
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与…银行开立一户头to open an account with rI;e!EW  
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与…银行建立交易to keep account with R\0]\JEc  
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继续记帐to keep account kX[I|Z=  
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与…有交易to have an account with /d'^XYOC  
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作成会计帐||有往来帐项to make out an account with v[m/>l2[P  
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清算||清理债务to make up an account ':o.vQdJ  
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清洁帐目||与…停止交易to close ones account with t4h05
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结帐to close an account rU.e
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清理未付款to ask an account||to demand an account VD36ce9  
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结清差额to balance the account with x0Tb7y`  
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清算to settle an account||to liquidate an account||to square an account 3@ay9!Xq  
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审查帐目||监查帐目to audit an account Qo;$iLt  
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检查帐目to examine an account 5'l+'ox@J  
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转入A的帐户to charge the amount to As account 4 !/{CGP  
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以计帐方式付款to pay on account m{R`1cN=Hg  
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代理某人||为某人on ones account||on account of one mKxQU0`  
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为自己计算||独立帐目on ones own account xQaN\):^8  
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由某人收益并负风险on ones account and risk||for ones account and risk G'{4ec0<{  
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由某人负担for ones account||for account of one c(YNv4*X  
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按某人指示||列入某人帐户by order and for account of one \J9@p  
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列入5月份帐目for May account #p=/P{*  
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编入某中帐项下to pass to the account of||to place to the account of e:!&y\'"9  
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寄出清算书to send in an account||to send in render an account 9{xP~ 0g  
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支票薄cheque book _j<46^  
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支票陈票人cheque drawer ^aX yho  
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持票人cheque holder oACuI|b  
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不记名支票cheque to bearer||bearer cheque K~v"%sG{`  
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记名支票||认人支票cheque to order (ioi !p  
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到期支票antedated cheque m{g t(n  
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未到期支票postdated cheque $&k zix  
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保付支票certified cheque (Dq3e9fX  
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未获兑现支票，退票returned cheque aL+k1v[m  
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横线支票crossed cheque >vt#,8VAN  
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普通横线general crossing Lt|k}p@]  
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特别横线special crossing 2E ycFjO  
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空白支票blank cheque c*HS#C7'2  
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失效支票，过期支票stale cheque CPFd 33  
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普通支票open cheque OT{qb!eYI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (s,Nq~O  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LN" bGe  
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支票换现金||兑现to cash a cheque it D%sKo  
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清理票款to clear a cheque Bwn9ZYu#r  
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保证兑现to certify a cheque 
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填写支票数额to fill up a cheque `jvIcu5c  
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支票上划线to cross a cheque :_p3nb[r  
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开发支票to make out a cheque {ylc2 1  
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签发支票，开立支票to draw a cheque||to issue a cheque zVGjXuNa  
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透支支票to overdraw a cheque Zo-E0[9  
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背书支票to endorse a cheque [I4K`>|Z  
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请付票款||清付票款to pay a cheque||to honour a cheque !jU<(eY  
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支票退票to dishonour a cheque ig")bt3s5  
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拒付支票to refuse a cheque {,]BqFXv  
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拒付支票to stop payment of a cheque PJAE
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提示要求付款to present for payment = EyxM  
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见票即付持票人payable to bearer e&OMW,7  
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支付指定人payable to order q[M7)-  
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已过期||无效out of date||stale pEH[fA]  
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请给出票人R/D||refer to drawer +(/XMx}a  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g#9w5Q  
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文字与数字不一致words and figures differ l>~:lBO  
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支票 kgr: 85  
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时间已过account closed f910drg 7  
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更改处应加盖印章alterations require initials "Y(S G  
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时间已过effects not cleared hXz"}X n  
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停止付款payment stopped Z]w_2- -  
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支票毁损cheque mutilated =WO{h48]  
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汇款||寄钱to remit||to send money E+~~d6nB  
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寄票供取款||支票支付to send a cheque for payment %+pXzw`B  
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寄款人a remitter VKR6i  
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收款人a remittee 7,+:QY@  
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国外汇票foreign Bill c69C=WQ  
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国内汇票inland Bill a(J~:wgd  
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跟单汇票documentary bill zF{z_c#3@  
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空头汇票accommodation bill A f -{'  
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原始汇票original bill N*$Q (K  
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改写||换新票据renewed bill '7E?|B0],  
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即期汇票sight bill||bill on demand NDI|;  
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…days after date||…days after date…日后付款 ~s88JLw%&u  
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…months after date||…months after date…月后付款 gE:qMs
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见票后…日付款…days after sight||…days sight @y}1%{,%  
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见票后…月付款…months after sight||…months sight j4Lf6aUOX  
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同组票据set of bills :}j{NM#  
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单张汇票sola of exchange||sole of exchange NPKRX Li
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远期汇票usance bill||bill at usance EAx@a%  
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长期汇票long bill ~u-mEdu3C  
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短期汇票short bill `2UzJ~  
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逾期汇票overdue bill t|d9EC]c(  
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宽限日期days of grace I=|b3-  
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电汇telegraphic transfer （T.T） _KC()OIeC  
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邮汇postal order||postal note （Am.）||post office order||money order 8`kK)iCq  
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本票promissory note （P/N） MAQkk%6[g  
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押汇负责书||押汇保证书letter of hypothecation -6(C^X%  
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副保||抵押品||付属担保物collateral security G!u o KiL  
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担保书trust receipt||letter of indemnity R6r'[-B2  
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承兑||认付acceptance `<cB 6  
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单张承兑general acceptance ^y]CHr  
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有条件承兑qualified acceptance p 'M5]G  
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附条件认付conditional acceptance y1GVno  
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部分认付partial acceptance   XCc/\