[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。   =uM2l  
会计报表statement of account Bismd21F6=  
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往来帐目account current Ns^[Hb[b'  
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现在往来帐||存款额current accout KW&5&~)2  
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销货帐account sales \\\%pBT7]\  
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共同计算帐项joint account N{6 -rR  
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未决帐项outstanding account z: x|;Ps!  
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贷方帐项credit account||creditor account &y1 64xn'h  
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借方帐项debit account||debtor account uif1)y`Q$C  
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应付帐||应付未付帐account payable D_n(T')  
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应收帐||应收未收帐account receivable :cx}I  
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新交易||新帐new account wOhiC$E46  
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未决帐||老帐old account F_Pv\?35z  
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现金帐cash account KF'DOXBw>  
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流水帐running account DU@ZLk3  
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暂记帐||未定帐suspense account j,HUk,e^&  
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过期帐||延滞帐overdue account||pastdue account @W{VT7w  
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杂项帐户sundry account Jp'XZ]o\  
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详细帐单||明细表detail account {giKC)!  
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呆帐bad account U\crp T`  
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会计项目title of account [<2#C#P:6  
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会计薄||帐薄account-book 5BztOYn,  
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营业报告书||损益计算表account of budiness||business report QNGICG-  
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借贷细帐||交验帐account rendered +PCsp'D d  
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明细帐account stated v
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与…银行开立一户头to open an account with H1FD|Q3  
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与…银行建立交易to keep account with BIFuQ?j3  
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继续记帐to keep account Tb2Tb2C  
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与…有交易to have an account with EB/.M+~a  
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作成会计帐||有往来帐项to make out an account with FUq>+U!Qu  
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清算||清理债务to make up an account )2U#<v^
 

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清洁帐目||与…停止交易to close ones account with |bHId !d  
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结帐to close an account oic
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清理未付款to ask an account||to demand an account !kPZuU`T  
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结清差额to balance the account with ~)RKpRga\p  
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清算to settle an account||to liquidate an account||to square an account /K#t$
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审查帐目||监查帐目to audit an account ngZkBX  
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检查帐目to examine an account #-QQ_  
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转入A的帐户to charge the amount to As account QE:%uT  
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以计帐方式付款to pay on account =Vgj=19X(  
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代理某人||为某人on ones account||on account of one zU+` o?al  
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为自己计算||独立帐目on ones own account %"R |tlG  
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由某人收益并负风险on ones account and risk||for ones account and risk }&Eb {'  
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由某人负担for ones account||for account of one I2@pkVv3z  
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按某人指示||列入某人帐户by order and for account of one y<|vcg8x  
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列入5月份帐目for May account u S$:J:Drx  
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编入某中帐项下to pass to the account of||to place to the account of OzFA>FK0f;  
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寄出清算书to send in an account||to send in render an account :*wnO;eN  
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支票薄cheque book R3]Ra&h6N)  
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支票陈票人cheque drawer Qt_LBJUWV  
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持票人cheque holder lGa'Y  
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不记名支票cheque to bearer||bearer cheque \JBJ$lBL  
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记名支票||认人支票cheque to order %DAF26t  
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到期支票antedated cheque z.f~wAT@<  
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未到期支票postdated cheque 7d0E9t;W  
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保付支票certified cheque '|r('CIBN/  
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未获兑现支票，退票returned cheque #NM.g  
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横线支票crossed cheque N{@kgc  
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普通横线general crossing X*Mw0;+T  
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特别横线special crossing !*wK4UcX"  
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空白支票blank cheque rm*Jo|eH`  
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失效支票，过期支票stale cheque S2)rkX
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普通支票open cheque UA3
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount eRllF`*  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges t#mW`rGE_  
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支票换现金||兑现to cash a cheque +<Ot@luE  
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清理票款to clear a cheque +O:Qw[BL/Z  
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保证兑现to certify a cheque NG@9}O  
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填写支票数额to fill up a cheque D!TL~3d 1  
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支票上划线to cross a cheque :h1itn  
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开发支票to make out a cheque G}mJtXT#=  
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签发支票，开立支票to draw a cheque||to issue a cheque he&*N*of:  
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透支支票to overdraw a cheque %WHue  
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背书支票to endorse a cheque u*Eb4  
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请付票款||清付票款to pay a cheque||to honour a cheque WcAX/<Y>  
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支票退票to dishonour a cheque Lllyx20U  
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拒付支票to refuse a cheque "CBe$b4  
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拒付支票to stop payment of a cheque XKLkJZN  
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提示要求付款to present for payment $S|bD$e  
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见票即付持票人payable to bearer mu0
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支付指定人payable to order 0sto9n3  
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已过期||无效out of date||stale ?kX$Y{M}  
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请给出票人R/D||refer to drawer i&$L$zf,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bEyZRG  
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文字与数字不一致words and figures differ w`&~m:R  
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支票 f/&gR5  
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时间已过account closed _Je<_pl!D  
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更改处应加盖印章alterations require initials cm@q{(r  
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时间已过effects not cleared "bZ%1)+  
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停止付款payment stopped GM=r{F &  
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支票毁损cheque mutilated ?-%Q [W  
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汇款||寄钱to remit||to send money z)p( l!  
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寄票供取款||支票支付to send a cheque for payment ~(bY-6z  
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寄款人a remitter {2l35K=  
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收款人a remittee 3}R}|Ha J#  
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国外汇票foreign Bill xe?!UCUb@  
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国内汇票inland Bill S;@nP zhc  
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跟单汇票documentary bill Nl/^ga  
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空头汇票accommodation bill pGZiADT  
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原始汇票original bill PY81MTv0;  
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改写||换新票据renewed bill fh%|6k?#M  
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即期汇票sight bill||bill on demand /=5:@  

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…days after date||…days after date…日后付款 oRkh>yj'  
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…months after date||…months after date…月后付款 Nyx)&T&I  

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见票后…日付款…days after sight||…days sight s5s'[<  
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见票后…月付款…months after sight||…months sight k\76`!B  
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同组票据set of bills !
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单张汇票sola of exchange||sole of exchange WAt=T3  
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远期汇票usance bill||bill at usance x^zw1e,y  
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长期汇票long bill EVlj#~mV  
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短期汇票short bill hmkm^2  
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逾期汇票overdue bill t6uYFxE  
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宽限日期days of grace ,j6R/sg  
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电汇telegraphic transfer （T.T） %M3L<2  
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邮汇postal order||postal note （Am.）||post office order||money order TSD7R  
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本票promissory note （P/N） ~N%+ZXh&E  
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押汇负责书||押汇保证书letter of hypothecation mlxtey6H3  
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副保||抵押品||付属担保物collateral security t`="2$NO  
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担保书trust receipt||letter of indemnity \%&A? D  
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承兑||认付acceptance 1tq ^W'  
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单张承兑general acceptance Y=4 7se=h"  
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有条件承兑qualified acceptance #I
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附条件认付conditional acceptance (3K3)0fy  
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部分认付partial acceptance   o">~ObR