[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。   ZU5hHah.t  
会计报表statement of account b~z1%?  
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往来帐目account current ^/U-(4O05*  
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现在往来帐||存款额current accout $<OX\f%  
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销货帐account sales mR)Xq=  
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共同计算帐项joint account >,yE;zuw  
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未决帐项outstanding account T@ (MSgp9  
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贷方帐项credit account||creditor account E_[|ZrIO&*  
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借方帐项debit account||debtor account JR] /\(  
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应付帐||应付未付帐account payable Uus%1hC%a  
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应收帐||应收未收帐account receivable "%ou'\}  
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新交易||新帐new account W5z<+8R  
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未决帐||老帐old account 5tfD*j n  
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现金帐cash account {BPNb{dBKr  
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流水帐running account mUSrCU_}  
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暂记帐||未定帐suspense account $]LhE:!G  
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过期帐||延滞帐overdue account||pastdue account 0>{&8:  
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杂项帐户sundry account )bqSM&SO  
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详细帐单||明细表detail account n92*:Y  
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呆帐bad account *~Y$8!ad  
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会计项目title of account AUk-[i  
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营业报告书||损益计算表account of budiness||business report |NMf'$  
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借贷细帐||交验帐account rendered "%zb>`1s  
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明细帐account stated RKi11z  
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与…银行开立一户头to open an account with bT>1S2s  
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与…银行建立交易to keep account with ;9&#Sb/  
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继续记帐to keep account kO3N.t@n  
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与…有交易to have an account with qrr[QEFW  
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作成会计帐||有往来帐项to make out an account with Hd_W 5R  
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清算||清理债务to make up an account b[/uSwvi  
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清洁帐目||与…停止交易to close ones account with `b:yW.#w3l  
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结帐to close an account o4t6NDa  
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清理未付款to ask an account||to demand an account H&*KpOL  
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结清差额to balance the account with M5Q7izM  
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清算to settle an account||to liquidate an account||to square an account s&)>gE\  
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审查帐目||监查帐目to audit an account i"R
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检查帐目to examine an account lL;SP&  
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转入A的帐户to charge the amount to As account "CY#_)  
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以计帐方式付款to pay on account J ?^
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代理某人||为某人on ones account||on account of one $d\>^Q  
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为自己计算||独立帐目on ones own account vw)lD9-"  
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由某人收益并负风险on ones account and risk||for ones account and risk tl"?AQcBR  
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由某人负担for ones account||for account of one PHR:BiMZ  
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按某人指示||列入某人帐户by order and for account of one x%RG>),U  
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列入5月份帐目for May account 6%a:^
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编入某中帐项下to pass to the account of||to place to the account of +)ba9bJ|  
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寄出清算书to send in an account||to send in render an account Pr'Ij  
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支票薄cheque book l4$Iv:  
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支票陈票人cheque drawer ;~-M$a }4  
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持票人cheque holder "cz'|z`  
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不记名支票cheque to bearer||bearer cheque '!<gPAVTzV  
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记名支票||认人支票cheque to order }D[j6+E  
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到期支票antedated cheque n7/>+V+  
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未到期支票postdated cheque
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保付支票certified cheque d_7hh  
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未获兑现支票，退票returned cheque `\$EPUM  
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横线支票crossed cheque m5v I S  
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普通横线general crossing 1:!H`*DU&  
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特别横线special crossing %j@@J\G!  
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空白支票blank cheque E=V p%08(  
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失效支票，过期支票stale cheque 8S7#tb@3  
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普通支票open cheque {isL<  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount |nfMoUI  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [+_>g4M~%  
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支票换现金||兑现to cash a cheque dI|D c  
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清理票款to clear a cheque 53 -Owjpx  
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保证兑现to certify a cheque !6x7^E;c  
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填写支票数额to fill up a cheque [2Zl '+  
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支票上划线to cross a cheque Z #T  
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开发支票to make out a cheque \EsT1aT  

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签发支票，开立支票to draw a cheque||to issue a cheque TkJ[N4'0  
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透支支票to overdraw a cheque u88wSe<\X  
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背书支票to endorse a cheque @Ns[qn;9  
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请付票款||清付票款to pay a cheque||to honour a cheque 1`YU9?  
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支票退票to dishonour a cheque tc<uS%XT4^  
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拒付支票to refuse a cheque !?(7g2NP)  
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拒付支票to stop payment of a cheque : nQlS  
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提示要求付款to present for payment ATl?./Tu  
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见票即付持票人payable to bearer mL =d EQ  
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支付指定人payable to order #3QPcoxa  
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已过期||无效out of date||stale $ [A\i<#  
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请给出票人R/D||refer to drawer BG+ityH  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p
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文字与数字不一致words and figures differ bI55G#1G  
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支票 Zd6ik&S   
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时间已过account closed |QDoi[ *  
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更改处应加盖印章alterations require initials _^r};}-}  
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时间已过effects not cleared %.Ma_4o Z  
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停止付款payment stopped Aqmpo3P[+  
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支票毁损cheque mutilated H648[H[k  
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汇款||寄钱to remit||to send money {^WK#$]  
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寄票供取款||支票支付to send a cheque for payment >}+{;d  
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寄款人a remitter 2n:<F9^"  
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收款人a remittee ye^x>a['  
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国外汇票foreign Bill ?UtKu  
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国内汇票inland Bill )|~& (+Q?]  
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跟单汇票documentary bill sL$sj|"S  
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空头汇票accommodation bill &}"kF\  
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原始汇票original bill !j6k ]BgZ  
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改写||换新票据renewed bill /5,6{R9  
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即期汇票sight bill||bill on demand ;jzJ6~<  
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…days after date||…days after date…日后付款 T9yI%;D  
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…months after date||…months after date…月后付款 f#s6 'g  
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见票后…日付款…days after sight||…days sight 4e#g{,  
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见票后…月付款…months after sight||…months sight >!fTWdD^  
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同组票据set of bills K3zY-yIco  
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单张汇票sola of exchange||sole of exchange R ~=c1bpdq  
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远期汇票usance bill||bill at usance zTue(Kr  
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长期汇票long bill
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短期汇票short bill ]+G .S-a  
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逾期汇票overdue bill /
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宽限日期days of grace Lum=5zDo  
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电汇telegraphic transfer （T.T） h7eb/xEto  
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邮汇postal order||postal note （Am.）||post office order||money order <mJ8~  
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本票promissory note （P/N） U^}7DJ  
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押汇负责书||押汇保证书letter of hypothecation y /vc\e  
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副保||抵押品||付属担保物collateral security J<0sT=/2$  
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担保书trust receipt||letter of indemnity iYiTkq  
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承兑||认付acceptance C`ZU. |R  
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单张承兑general acceptance 
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有条件承兑qualified acceptance W$7H "tg  
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附条件认付conditional acceptance 7'At_oG  
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部分认付partial acceptance   $U/lm;{%