[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。   >|5XaaDa  
会计报表statement of account E+:.IuXW$  
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往来帐目account current TJE% U0Ln  
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现在往来帐||存款额current accout m&,bC)}  
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销货帐account sales 4Fh&V{`W  
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共同计算帐项joint account 
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未决帐项outstanding account =rtS#u Y  
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贷方帐项credit account||creditor account Oi6f8*,  
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借方帐项debit account||debtor account m*\B2\2gJ  
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应付帐||应付未付帐account payable <j{0!J@:  
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应收帐||应收未收帐account receivable (
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新交易||新帐new account s"pR+)jf1D  
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未决帐||老帐old account w> Tyk#7lw  

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现金帐cash account yjGGqz$  
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流水帐running account "Cz
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暂记帐||未定帐suspense account ,[Dh2fPM,  
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过期帐||延滞帐overdue account||pastdue account 54` bE$:+  
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杂项帐户sundry account FBR$,j ;Y  
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详细帐单||明细表detail account 8+*g4=ws  
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呆帐bad account \SYPu,ZT  
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会计项目title of account b5iIV1g  
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会计薄||帐薄account-book DiZ!c"$  
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营业报告书||损益计算表account of budiness||business report N:UDbLjw~  
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借贷细帐||交验帐account rendered cc2d/<:  
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明细帐account stated /o<}]]YBF  
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与…银行开立一户头to open an account with s8f3i\1  
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与…银行建立交易to keep account with [#STR=_f  
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继续记帐to keep account (/9.+V_  
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与…有交易to have an account with c{]r{FAx9o  
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作成会计帐||有往来帐项to make out an account with M0;t%*1  
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清算||清理债务to make up an account @MlU!oR&  
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清洁帐目||与…停止交易to close ones account with =}%#$  
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结帐to close an account Fl#VKU3h  
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清理未付款to ask an account||to demand an account V\rIN}7  
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结清差额to balance the account with ~-`BSR  
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清算to settle an account||to liquidate an account||to square an account FkxhEat8  
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审查帐目||监查帐目to audit an account v_@#hf3  
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检查帐目to examine an account u>Axq3F  
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转入A的帐户to charge the amount to As account |H+k?C-w  
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以计帐方式付款to pay on account TNyY60E  
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代理某人||为某人on ones account||on account of one >g i{x|/  
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为自己计算||独立帐目on ones own account /hEGk~  
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由某人收益并负风险on ones account and risk||for ones account and risk milK 3+N  
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由某人负担for ones account||for account of one pii Q  
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按某人指示||列入某人帐户by order and for account of one (zLIv9$  
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列入5月份帐目for May account h9n<ped`A;  
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编入某中帐项下to pass to the account of||to place to the account of &qI5*aQ8T  
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寄出清算书to send in an account||to send in render an account +U/"F|M  
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支票薄cheque book AA& dZjz  
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支票陈票人cheque drawer ];}|h|q/{}  
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持票人cheque holder +#db_k  
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不记名支票cheque to bearer||bearer cheque Mc3h  R0  
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记名支票||认人支票cheque to order PW
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到期支票antedated cheque \*"0wR;[K  
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未到期支票postdated cheque &J@ZF<Ib  
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保付支票certified cheque g\nL n#  
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未获兑现支票，退票returned cheque 'u%;6'y  
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横线支票crossed cheque Cu<ojN- $  
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普通横线general crossing s_?*R  
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特别横线special crossing S?WUSx*N  
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空白支票blank cheque 3VgH*vAU}  
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失效支票，过期支票stale cheque n8C {Okr  
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普通支票open cheque %j`]x -aOz  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount  %tjEVQa  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [)KfRk?};2  
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支票换现金||兑现to cash a cheque e=C,`&sz  
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清理票款to clear a cheque P|4a}SWU  
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保证兑现to certify a cheque V!4E(sX  
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填写支票数额to fill up a cheque 6Vo}Uaq4  
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支票上划线to cross a cheque i;7jJ(#V  
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开发支票to make out a cheque *+ayC{!  
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签发支票，开立支票to draw a cheque||to issue a cheque CK%W+";  
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透支支票to overdraw a cheque B;$5*3D+  
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背书支票to endorse a cheque Nsy.!,!c  
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请付票款||清付票款to pay a cheque||to honour a cheque w;O '6"  
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支票退票to dishonour a cheque S45jY=)z  
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拒付支票to refuse a cheque O@VmV>m  
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拒付支票to stop payment of a cheque 8d
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提示要求付款to present for payment gvX7+F=}B  
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见票即付持票人payable to bearer `O F\f   
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支付指定人payable to order @r<w|x}  
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已过期||无效out of date||stale YI/vt2  
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请给出票人R/D||refer to drawer ]#;JPO#*  

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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K(hf)1q  
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文字与数字不一致words and figures differ Xg"=,j2  
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支票 Z+4J4Ka^!(  
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时间已过account closed ><Z2uJZ4x  
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更改处应加盖印章alterations require initials K=;p^dE  
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时间已过effects not cleared -YYQnN  
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停止付款payment stopped NVQIRQ.  
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支票毁损cheque mutilated <~]s+"oVc  
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汇款||寄钱to remit||to send money y'{0|Xj  
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寄票供取款||支票支付to send a cheque for payment yPW?%7 h  
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寄款人a remitter ~G"5!,J  
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收款人a remittee ?me0J3u_  
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国外汇票foreign Bill :9.ik  
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国内汇票inland Bill )D Y?Y-n  
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跟单汇票documentary bill oJEind>8O  
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空头汇票accommodation bill S U04q+  
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原始汇票original bill pwr,rAJ}$j  
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改写||换新票据renewed bill (V5_q,2  
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即期汇票sight bill||bill on demand I'm.+(1m,  
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…days after date||…days after date…日后付款 Xgou7x<  
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…months after date||…months after date…月后付款 HJ~0_n&  
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见票后…日付款…days after sight||…days sight ZjLuqo  
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见票后…月付款…months after sight||…months sight <2^XKaS`  
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同组票据set of bills O7vJ`K(!  
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单张汇票sola of exchange||sole of exchange B*B}eXUph  
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远期汇票usance bill||bill at usance xYSNop3 _  
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长期汇票long bill @,kR< 1  
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短期汇票short bill * {TB<^ *  
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逾期汇票overdue bill pd%h5|*n;  
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宽限日期days of grace +t[i68,%  
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电汇telegraphic transfer （T.T） J2Y S+%K  
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邮汇postal order||postal note （Am.）||post office order||money order RZ+SOZs7H  
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本票promissory note （P/N） ai
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押汇负责书||押汇保证书letter of hypothecation ?hfyQhR  
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副保||抵押品||付属担保物collateral security {V
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担保书trust receipt||letter of indemnity /l6r4aO2=  
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承兑||认付acceptance 0D==0n  
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单张承兑general acceptance i!KZg74V  

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有条件承兑qualified acceptance *h
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附条件认付conditional acceptance }eLnTi{  
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部分认付partial acceptance   .$]%gjIBCl