[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。   36}?dRw#p  
会计报表statement of account X`kk]8=  
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往来帐目account current xgVeN["  
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现在往来帐||存款额current accout I667Gz$j5  
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销货帐account sales #++lg{  
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共同计算帐项joint account g0xuxK;9c  
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未决帐项outstanding account cM(:xv  
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贷方帐项credit account||creditor account ~Z\8UsVN  
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借方帐项debit account||debtor account :%lTU  
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应付帐||应付未付帐account payable =_.l8IYX$%  
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应收帐||应收未收帐account receivable (yH'{6g\  
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新交易||新帐new account D$w6V  
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未决帐||老帐old account [g7L&`f9  
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现金帐cash account SL Ws*aq  
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流水帐running account F|'>NL-=  
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暂记帐||未定帐suspense account cXA i k-  
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过期帐||延滞帐overdue account||pastdue account a!zz6/
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杂项帐户sundry account 0\X\izQ5  
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详细帐单||明细表detail account dcDyK!zz"  
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呆帐bad account tZ]?^_Y1  
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会计项目title of account x) ,eI'mf  
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会计薄||帐薄account-book Sgeh %f  
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营业报告书||损益计算表account of budiness||business report Mer/G2# &  
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借贷细帐||交验帐account rendered ZJnYIK  
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明细帐account stated TEP,Dq  
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与…银行开立一户头to open an account with xzdf^Ce  
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与…银行建立交易to keep account with >1.X*gi?-  
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继续记帐to keep account `Syl:rU~y@  
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与…有交易to have an account with o$wEEz*4  
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作成会计帐||有往来帐项to make out an account with fnpYT:%fG  
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清算||清理债务to make up an account E`kG-Q5Dw  
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清洁帐目||与…停止交易to close ones account with To\QjP-  
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结帐to close an account l94b^W}1)W  
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清理未付款to ask an account||to demand an account I~[F|d>  

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结清差额to balance the account with 'I`&Yo~c9  
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清算to settle an account||to liquidate an account||to square an account SDC4L <!  
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审查帐目||监查帐目to audit an account T5|qRlW  
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检查帐目to examine an account $ux,9H'[  
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转入A的帐户to charge the amount to As account u/UrAqw  
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以计帐方式付款to pay on account *tGY6=7O  
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代理某人||为某人on ones account||on account of one Eu0akqZ  
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为自己计算||独立帐目on ones own account '"`IC\N^  
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由某人收益并负风险on ones account and risk||for ones account and risk "x%Htq@  
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由某人负担for ones account||for account of one '-wj9OU  
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按某人指示||列入某人帐户by order and for account of one _,
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列入5月份帐目for May account N1}c9}  
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编入某中帐项下to pass to the account of||to place to the account of u\a#{G;Z  
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寄出清算书to send in an account||to send in render an account 0*VWzH   
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支票薄cheque book j 7fL7:,T  
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支票陈票人cheque drawer "/yC@VC>  
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持票人cheque holder !]42^?GH  
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不记名支票cheque to bearer||bearer cheque I?]ohG K  
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记名支票||认人支票cheque to order gK_Ymq5>"M  
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到期支票antedated cheque ng[Ar`  
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未到期支票postdated cheque #[,IsEpDO1  
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保付支票certified cheque +"x,x  
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未获兑现支票，退票returned cheque Vl5`U'^qx  
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横线支票crossed cheque YO#M/%^j  
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普通横线general crossing 9l|@v=gw.  
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特别横线special crossing *Tas`WA  
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空白支票blank cheque ]@dZ{H|  
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失效支票，过期支票stale cheque F{Z~ R  
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普通支票open cheque 48c1gUwoP  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount LyZ.l*h%=m  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges |h-QP#]/  
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支票换现金||兑现to cash a cheque Qi^Z 11  
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清理票款to clear a cheque 9}l33T4T  
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保证兑现to certify a cheque lU
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填写支票数额to fill up a cheque `)` n(B  
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支票上划线to cross a cheque }B8IBveu  
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开发支票to make out a cheque U [S aY0Z  
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签发支票，开立支票to draw a cheque||to issue a cheque 61.Brp.eP  
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透支支票to overdraw a cheque pi /g H  
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背书支票to endorse a cheque -}=i 04^  
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请付票款||清付票款to pay a cheque||to honour a cheque >_e]C}QUr  
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支票退票to dishonour a cheque 3|WW
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拒付支票to refuse a cheque "l*Pd$sr  
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拒付支票to stop payment of a cheque 8)O[Aq::  
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提示要求付款to present for payment }!;s.[y  
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见票即付持票人payable to bearer Z3{>yYR+  
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支付指定人payable to order {k>Ca  
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已过期||无效out of date||stale <%maDM^_\(  
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请给出票人R/D||refer to drawer R($KSui  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Pdt6nzfr  
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文字与数字不一致words and figures differ BDq%'~/^  
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支票 Ys@}3\Mc  
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时间已过account closed }*lUah,@  
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更改处应加盖印章alterations require initials /h*>P:i].  
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时间已过effects not cleared wtc!>  
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停止付款payment stopped #
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支票毁损cheque mutilated 6 G3\=)  
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汇款||寄钱to remit||to send money J(c{y]`J  
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寄票供取款||支票支付to send a cheque for payment gF[z fDm  
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寄款人a remitter ve% xxn:  
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收款人a remittee d!:6[7X6  
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国外汇票foreign Bill yil[gPy4B  
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国内汇票inland Bill Xtp"QY p  
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跟单汇票documentary bill %*&UJpbA  
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空头汇票accommodation bill P#fM:z@[  
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原始汇票original bill k' #(1(xj  
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改写||换新票据renewed bill xA9:*>+>  
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即期汇票sight bill||bill on demand RLSc+kDH_  
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…days after date||…days after date…日后付款 Er{#ziN+  
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…months after date||…months after date…月后付款 $ 6CwkM:  
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见票后…日付款…days after sight||…days sight 4E+hRKuo ,  
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见票后…月付款…months after sight||…months sight r\blyWi  
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同组票据set of bills ZKXo-~=>  
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单张汇票sola of exchange||sole of exchange i| ZceX/  
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远期汇票usance bill||bill at usance *FmTy|  
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长期汇票long bill Dc+'<"  
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短期汇票short bill eQVZO>)P1+  
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逾期汇票overdue bill a&k_=/X&  
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宽限日期days of grace J!5v~<v?-  
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电汇telegraphic transfer （T.T） M{$j  
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邮汇postal order||postal note （Am.）||post office order||money order 9W8]8sUeG  
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本票promissory note （P/N） t!2(7=P30(  
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押汇负责书||押汇保证书letter of hypothecation c5Q<$86  
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副保||抵押品||付属担保物collateral security 1pCieTz!PN  
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担保书trust receipt||letter of indemnity rS0DSGDq  
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承兑||认付acceptance 87WBM;$&s  
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单张承兑general acceptance $O{duJU  
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有条件承兑qualified acceptance _Cw:J|l.  
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附条件认付conditional acceptance m>}8'N)  
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部分认付partial acceptance   +f0~D(d!_