[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。   "(N-h\7Ex9  
会计报表statement of account `!_?uT  
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往来帐目account current WFXx70n  
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现在往来帐||存款额current accout L^&do98  
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销货帐account sales Of!|,2`(  
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共同计算帐项joint account 8`6 LMQ  
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未决帐项outstanding account *SWv*sD  
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贷方帐项credit account||creditor account <x^IwS  
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借方帐项debit account||debtor account l8eT{!4  
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应付帐||应付未付帐account payable U. NeK{  
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应收帐||应收未收帐account receivable !Mm+bWn=mB  
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新交易||新帐new account 2nVuz9h  
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未决帐||老帐old account `1}HWLBX.  
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现金帐cash account Fa Qu$q  
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流水帐running account Djg1Qh  
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暂记帐||未定帐suspense account >^2ZM  
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过期帐||延滞帐overdue account||pastdue account +Y_Q?/M@8  
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杂项帐户sundry account .2 N_?
  
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详细帐单||明细表detail account z/Mhu{ttL  
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呆帐bad account n]kQ
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会计项目title of account +3~Gc<OO  
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会计薄||帐薄account-book 9/8@  
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营业报告书||损益计算表account of budiness||business report *R9mgv[  
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借贷细帐||交验帐account rendered _mI:Lr#dT  
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明细帐account stated ]ZU:%Qhu  
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与…银行开立一户头to open an account with hoSU` X  
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与…银行建立交易to keep account with \e5,`  
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继续记帐to keep account b$$L]$q2  
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与…有交易to have an account with jW+VU
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作成会计帐||有往来帐项to make out an account with ]aMa*fF  
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清算||清理债务to make up an account nbkky.e  
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清洁帐目||与…停止交易to close ones account with Sr#fyr  
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结帐to close an account Zn=JmZ  
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清理未付款to ask an account||to demand an account ~6kA<(x  
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结清差额to balance the account with @BQBNGR1  
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清算to settle an account||to liquidate an account||to square an account k~EPVJh"  
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审查帐目||监查帐目to audit an account !iz vY  
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检查帐目to examine an account 3*23+}^G  
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转入A的帐户to charge the amount to As account 5qB=@O]|G;  
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以计帐方式付款to pay on account ZJ}LnPr  
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代理某人||为某人on ones account||on account of one Y/I6.K3  
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为自己计算||独立帐目on ones own account J#Ehx |  
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由某人收益并负风险on ones account and risk||for ones account and risk x{o5Ha{  
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由某人负担for ones account||for account of one M{RZ-)IC  
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按某人指示||列入某人帐户by order and for account of one u9~J1s<e  
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列入5月份帐目for May account j;'Wf[V  
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编入某中帐项下to pass to the account of||to place to the account of ,T[ +omo  
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寄出清算书to send in an account||to send in render an account ~,-O  
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支票薄cheque book JLn<,Gn)<\  
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支票陈票人cheque drawer g$LwXfg  
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持票人cheque holder WfO$q^'?DP  
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不记名支票cheque to bearer||bearer cheque }"
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记名支票||认人支票cheque to order PaJwM%s)L  
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到期支票antedated cheque >L4$DKO  
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未到期支票postdated cheque Xy&#}S}9  
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保付支票certified cheque Ka{Z
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未获兑现支票，退票returned cheque (B#|3o  
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横线支票crossed cheque ` 454=3H  
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普通横线general crossing bHnQLJ  
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特别横线special crossing 6 -}gqkR  
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空白支票blank cheque M<M r (z  
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失效支票，过期支票stale cheque *gn*S3Is[j  
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普通支票open cheque =F4}  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MR}\fw$(.  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]O."M"B  
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支票换现金||兑现to cash a cheque UL/>t}AG  
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清理票款to clear a cheque iYf4 /1IG,  
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保证兑现to certify a cheque m_B5M0},  
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填写支票数额to fill up a cheque ~&x%;cnv_  
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支票上划线to cross a cheque bA)Xjq)Rr  
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开发支票to make out a cheque
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签发支票，开立支票to draw a cheque||to issue a cheque (GQy"IuFh  
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透支支票to overdraw a cheque ;Y"J j  
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背书支票to endorse a cheque 4Z_.Jdu w  
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请付票款||清付票款to pay a cheque||to honour a cheque d^w_rL  
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支票退票to dishonour a cheque UW+I 8\^  
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拒付支票to refuse a cheque &^<94l  
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拒付支票to stop payment of a cheque -l\@50,D  
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提示要求付款to present for payment #U1soZ7  
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见票即付持票人payable to bearer @ +7'0[y?  
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支付指定人payable to order PQ
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已过期||无效out of date||stale p?}Rolk7  
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请给出票人R/D||refer to drawer u%|VmM>  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 
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文字与数字不一致words and figures differ v9<p@GY"\  
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支票 rOcfPLJi0  
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时间已过account closed 46 77uy  
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更改处应加盖印章alterations require initials MM97$  
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时间已过effects not cleared =^{^KHzIl3  
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停止付款payment stopped :cOwTW?Fj  
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支票毁损cheque mutilated ;B7>/q;g  
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汇款||寄钱to remit||to send money nrZv>r  
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寄票供取款||支票支付to send a cheque for payment *{C)o0D  
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寄款人a remitter vK6bpzI 3  
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收款人a remittee zis-}K<  
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国外汇票foreign Bill t[#`%$%'  
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国内汇票inland Bill S;CT:kG6Y{  
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跟单汇票documentary bill Y\j &84  
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空头汇票accommodation bill $bMeL7CN  
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原始汇票original bill h; {?z  
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改写||换新票据renewed bill "b2Mk-qP  
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 OxqP:kM  
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…months after date||…months after date…月后付款 !3Pl]S~6!  
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见票后…日付款…days after sight||…days sight 4N*^%  
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见票后…月付款…months after sight||…months sight Gew0Y#/  
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同组票据set of bills `L:wx5?  
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单张汇票sola of exchange||sole of exchange k ^+h>B-;  
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远期汇票usance bill||bill at usance D b(a;o   
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长期汇票long bill "zm.jNn  
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短期汇票short bill hWuq  
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逾期汇票overdue bill `(16_a  
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宽限日期days of grace >N44&W  
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电汇telegraphic transfer （T.T） M}us^t*  
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邮汇postal order||postal note （Am.）||post office order||money order ?p\'S w:  
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本票promissory note （P/N） l*pCG`@J#  
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押汇负责书||押汇保证书letter of hypothecation jj.)$|&#`  
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副保||抵押品||付属担保物collateral security $g5pKk
  
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担保书trust receipt||letter of indemnity _es>G'S  
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承兑||认付acceptance MI<hShc\  
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单张承兑general acceptance ^Fy) oWS  
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有条件承兑qualified acceptance Sd}fse  
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附条件认付conditional acceptance 9OP d'f  
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部分认付partial acceptance   ;I]TM#qGF