[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。   q<r{ps  
会计报表statement of account qW][Q%'lt  
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往来帐目account current ~7 C` a$  
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现在往来帐||存款额current accout 7> wSbAR<  
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销货帐account sales B:&/*HU  
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共同计算帐项joint account "npj%O<bd  
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未决帐项outstanding account mj%Iow.  
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贷方帐项credit account||creditor account c3`X19'%fM  
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借方帐项debit account||debtor account ,N<xyx.  
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应付帐||应付未付帐account payable V!DQ_T+a  

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应收帐||应收未收帐account receivable &f|LjpMCf  
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新交易||新帐new account QAp il  
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未决帐||老帐old account 3EI$tP@4  
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现金帐cash account t1 OnA#]/_  
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流水帐running account 2VrF~+  
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暂记帐||未定帐suspense account Pn[-{nz  
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过期帐||延滞帐overdue account||pastdue account `&LPqb  
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杂项帐户sundry account 4@u*#Bp`|  
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详细帐单||明细表detail account }:])1!a  
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呆帐bad account "iMuA  
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会计项目title of account XT9]+b8(M  
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会计薄||帐薄account-book z\]]d?d?;  
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营业报告书||损益计算表account of budiness||business report C< 3`]l  
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借贷细帐||交验帐account rendered +DmfqKKbd  
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明细帐account stated <j,ZAA&5%Y  
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与…银行开立一户头to open an account with j# G4A%_  
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与…银行建立交易to keep account with i/E"E7  
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继续记帐to keep account (yA`h@@WS  
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与…有交易to have an account with vX1 8 ]  
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作成会计帐||有往来帐项to make out an account with S9RH&/^H  
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清算||清理债务to make up an account zW#P ~zS  
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清洁帐目||与…停止交易to close ones account with n x4:n@J  
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结帐to close an account +*uaB  
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清理未付款to ask an account||to demand an account pLj[b4p9  
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结清差额to balance the account with *!oV?N[eA'  
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清算to settle an account||to liquidate an account||to square an account cYmgJBG  
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审查帐目||监查帐目to audit an account !,l k>j.V  
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检查帐目to examine an account FYs]I0}|  
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转入A的帐户to charge the amount to As account 9Js+*,t  
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以计帐方式付款to pay on account T<oDLJA\  
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代理某人||为某人on ones account||on account of one ] f{3_M[  
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为自己计算||独立帐目on ones own account kx?f,^-  
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由某人收益并负风险on ones account and risk||for ones account and risk 40%fOu,u`  
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由某人负担for ones account||for account of one *8r^!(Kj  
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按某人指示||列入某人帐户by order and for account of one !>\&*h-Cm#  
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列入5月份帐目for May account kXV
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编入某中帐项下to pass to the account of||to place to the account of Lk)I;;  
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寄出清算书to send in an account||to send in render an account 5dGfO:Dy_  
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支票薄cheque book }uNj#Uf  
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支票陈票人cheque drawer  svx7  
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持票人cheque holder g$ HL::  
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不记名支票cheque to bearer||bearer cheque h/oun2C  
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记名支票||认人支票cheque to order #]dq^B~~  
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到期支票antedated cheque o{>4PZ}=g  
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未到期支票postdated cheque /lbj!\~  
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保付支票certified cheque $@@ii+W}\  
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未获兑现支票，退票returned cheque sBYDo{01  
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横线支票crossed cheque lX%-oRQ/os  
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普通横线general crossing F53 .g/[  
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特别横线special crossing !?_CIt$p  
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空白支票blank cheque bl
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失效支票，过期支票stale cheque $W=)-X\>  
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普通支票open cheque Iila|,cM  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8\9W:D@"x  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "9dZ z/{  
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支票换现金||兑现to cash a cheque 43y@9P0  
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清理票款to clear a cheque shL_{}  
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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 Xjxa 2D  
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支票上划线to cross a cheque =jh^mD&'  
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开发支票to make out a cheque *2N0r2t&  
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签发支票，开立支票to draw a cheque||to issue a cheque 'LuxF1>  
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透支支票to overdraw a cheque >EA\KrjW  

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背书支票to endorse a cheque +A1*e+/b\  
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请付票款||清付票款to pay a cheque||to honour a cheque 9bRUN<  
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支票退票to dishonour a cheque eHKb`K7C.  
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拒付支票to refuse a cheque @*L-lx  
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拒付支票to stop payment of a cheque Z  eY*5m  
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提示要求付款to present for payment C2 zKt/)A  
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见票即付持票人payable to bearer ?li/mc.XG  
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支付指定人payable to order #u+qV!4  
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已过期||无效out of date||stale %|:j=/_  
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请给出票人R/D||refer to drawer @x A^F%(  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #h9Gl@|  
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文字与数字不一致words and figures differ eTw9c }[  
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支票 qe e_wx  
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时间已过account closed #)48dW!n  
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更改处应加盖印章alterations require initials UmMu|`  
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时间已过effects not cleared |f1^&97=+  
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停止付款payment stopped 8I#^qr5  
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支票毁损cheque mutilated 4f~q$Sf]<  
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汇款||寄钱to remit||to send money U#w0E G  
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寄票供取款||支票支付to send a cheque for payment /P46k4M1U  
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寄款人a remitter d|~'#:y@  
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收款人a remittee 5 /oW/2"  
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国外汇票foreign Bill d>#X+;-k  
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国内汇票inland Bill K)Z~ iBRM  
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跟单汇票documentary bill <Zf
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空头汇票accommodation bill a?Y>hvI  
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原始汇票original bill %=s2>vv9  
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改写||换新票据renewed bill P-yVc2YH  
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即期汇票sight bill||bill on demand Y[rCF=ZVH  
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…days after date||…days after date…日后付款 =W" T=p*j  
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…months after date||…months after date…月后付款 \]S)PDqR  
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见票后…日付款…days after sight||…days sight Ar_Yl
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见票后…月付款…months after sight||…months sight q 4Ok$~"I  
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同组票据set of bills ~0Zy$L/D  
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单张汇票sola of exchange||sole of exchange {8%KO1xB  
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远期汇票usance bill||bill at usance <p`
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长期汇票long bill CSNz8 y  
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短期汇票short bill jG#
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逾期汇票overdue bill 3_{rXtT)'  
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宽限日期days of grace ezm*9Jc~p  
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电汇telegraphic transfer （T.T） 2';{o=TXV  
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邮汇postal order||postal note （Am.）||post office order||money order ArT@BqWd  
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本票promissory note （P/N） 8>I4e5Ym  
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押汇负责书||押汇保证书letter of hypothecation $L'[_J  
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副保||抵押品||付属担保物collateral security 1T4#+kW&  
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担保书trust receipt||letter of indemnity TCkMJs?  
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承兑||认付acceptance .kfx\,lgm  
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单张承兑general acceptance @"aqnj>+  
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有条件承兑qualified acceptance =8Z-ORW51  
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附条件认付conditional acceptance jq_ i&~S  
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部分认付partial acceptance   ]i>,oxBWe