[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。   !.(Kpcrg  
会计报表statement of account LRF_w)^['  
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往来帐目account current "N"$B~W*  
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现在往来帐||存款额current accout g@IV|C(*0  
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销货帐account sales ) >_ xHc?  
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共同计算帐项joint account Du
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未决帐项outstanding account |Z]KF>S]  
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贷方帐项credit account||creditor account lSMv9:N  
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借方帐项debit account||debtor account LAe>XF-5  
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应付帐||应付未付帐account payable }tq  
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应收帐||应收未收帐account receivable H1?t2\V4  
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新交易||新帐new account hv)>HU
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未决帐||老帐old account ew13qpt)<L  
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现金帐cash account xwuGJ   
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流水帐running account !,Ou:E?Bb  
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暂记帐||未定帐suspense account KT5amct  
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过期帐||延滞帐overdue account||pastdue account a&^HvXO(>(  
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杂项帐户sundry account ~Q+E""  
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详细帐单||明细表detail account (Q]W w_r~  
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呆帐bad account COc,  
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会计项目title of account V=i/cI\  
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会计薄||帐薄account-book 0?$jC-@k:  
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营业报告书||损益计算表account of budiness||business report ngt?9i;N  
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借贷细帐||交验帐account rendered Y5ZBP?P  
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明细帐account stated H2jF=U"=  
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与…银行开立一户头to open an account with ,qK'!  
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与…银行建立交易to keep account with _x`oab0@  
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继续记帐to keep account F"^/R  

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与…有交易to have an account with 9dO. ,U*`  
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作成会计帐||有往来帐项to make out an account with yog(  
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清算||清理债务to make up an account Aa`R40yl  
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清洁帐目||与…停止交易to close ones account with nIqNhJ+  
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结帐to close an account Ew
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清理未付款to ask an account||to demand an account =/+f3  
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结清差额to balance the account with em9nuXG  
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清算to settle an account||to liquidate an account||to square an account IP!`;?T=  
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审查帐目||监查帐目to audit an account >ra)4huZ  
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检查帐目to examine an account !PfdY&.)  
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转入A的帐户to charge the amount to As account .1:B\R((  
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以计帐方式付款to pay on account +W"DN5UV  
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代理某人||为某人on ones account||on account of one r8>Qs RnU%  
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为自己计算||独立帐目on ones own account 0|| 5r#  
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由某人收益并负风险on ones account and risk||for ones account and risk ,7)zavA  
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由某人负担for ones account||for account of one # kgLdd"  
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按某人指示||列入某人帐户by order and for account of one oxug  
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列入5月份帐目for May account \F14]`i  
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编入某中帐项下to pass to the account of||to place to the account of x b!&'cw  
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寄出清算书to send in an account||to send in render an account ,4r 4 <  
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支票薄cheque book ^nLk{<D35  
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支票陈票人cheque drawer 5Vr#>W  
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持票人cheque holder C?]+(
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不记名支票cheque to bearer||bearer cheque QwLS L<.  
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记名支票||认人支票cheque to order {d%hkbN+{  
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到期支票antedated cheque =00sB  
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未到期支票postdated cheque oN,9#*PVL  
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保付支票certified cheque :M.]-+(  
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未获兑现支票，退票returned cheque ,qIut|C*  
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横线支票crossed cheque X]s="^  
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普通横线general crossing kQ|phtbI  
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特别横线special crossing X3l6b+p  
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空白支票blank cheque uCj)7>}v{M  
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失效支票，过期支票stale cheque uExYgI`<%&  
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普通支票open cheque JQSczE3  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ~uuM
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges SA~oGgk=P  
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支票换现金||兑现to cash a cheque QPW+L*2  
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清理票款to clear a cheque Z )X(  
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保证兑现to certify a cheque P]4@|u;=6[  
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填写支票数额to fill up a cheque Z`ZML+;~6  
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支票上划线to cross a cheque kj`h{
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开发支票to make out a cheque ]GzfU'fOn|  
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签发支票，开立支票to draw a cheque||to issue a cheque 2MDY nMy  
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透支支票to overdraw a cheque D#11 N^-K  
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背书支票to endorse a cheque c B7'>L  
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请付票款||清付票款to pay a cheque||to honour a cheque dhi9=Co;  
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支票退票to dishonour a cheque `YK#m4gc  
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拒付支票to refuse a cheque Ml+O - 3T  
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拒付支票to stop payment of a cheque qa5 T(
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提示要求付款to present for payment vtXZ`[D,l)  
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见票即付持票人payable to bearer ;h7
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支付指定人payable to order O+o_{t\R  
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已过期||无效out of date||stale p}h9>R  
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请给出票人R/D||refer to drawer {iVmae  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds q@Sj$  
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文字与数字不一致words and figures differ _u8d`7$*%  
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支票  ~bLhI  
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时间已过account closed fnudu0k  
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更改处应加盖印章alterations require initials "6o5x&H  
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时间已过effects not cleared C\; $RH  
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停止付款payment stopped K!_''Fg  
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支票毁损cheque mutilated dSIZsapH  
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汇款||寄钱to remit||to send money ^ ]CQd   
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寄票供取款||支票支付to send a cheque for payment !x1i
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寄款人a remitter Yq0=4#_  
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收款人a remittee lM-*{<B  
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国外汇票foreign Bill 1rQKHC:|  
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国内汇票inland Bill caC(KK#<  
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跟单汇票documentary bill Qv>rww]  
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空头汇票accommodation bill `Aa*}1  
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原始汇票original bill bem-T`>'  
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改写||换新票据renewed bill &i %1\o  
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即期汇票sight bill||bill on demand 2>!?EIE7  
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…days after date||…days after date…日后付款 eq#x~O4  
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…months after date||…months after date…月后付款 a4L0
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见票后…日付款…days after sight||…days sight wu2C!gyBo  
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见票后…月付款…months after sight||…months sight '
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同组票据set of bills 11Hf)]M   
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单张汇票sola of exchange||sole of exchange "=B O,see9  
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远期汇票usance bill||bill at usance KZxA\,Y'5  
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长期汇票long bill )5Bkm{v3  
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短期汇票short bill A'\jaB  
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逾期汇票overdue bill Q&9%XF uM  
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宽限日期days of grace D-8>?`n\  
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电汇telegraphic transfer （T.T） N+vU@)_lC  
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邮汇postal order||postal note （Am.）||post office order||money order '1}rQqZ  
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本票promissory note （P/N） wnE c   
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押汇负责书||押汇保证书letter of hypothecation jj)9jUz  
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副保||抵押品||付属担保物collateral security RTSR-<{z  
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担保书trust receipt||letter of indemnity 8i;N|:WdH  
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承兑||认付acceptance 0NSn5Hq  
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单张承兑general acceptance Y\T*8\h_[  
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有条件承兑qualified acceptance t.pg;#  
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附条件认付conditional acceptance $Yz &x%Lb  
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部分认付partial acceptance   ^+[o+