[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。   ?nW>'z  
会计报表statement of account :+Ukwno?/  
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往来帐目account current ?p@J7{a  
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现在往来帐||存款额current accout To>,8E+GAb  
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销货帐account sales Ll|_Wd.K,  
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共同计算帐项joint account `RnWh
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未决帐项outstanding account *[]E5U  
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贷方帐项credit account||creditor account AV pg  
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借方帐项debit account||debtor account oa:YAqT  
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应付帐||应付未付帐account payable |[>@Kk4  
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应收帐||应收未收帐account receivable s FFQ]ST2p  
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新交易||新帐new account uatUo  
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未决帐||老帐old account EG>?>K_D  
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现金帐cash account -G,}f\Cg  
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流水帐running account *1dDs^D#|  
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暂记帐||未定帐suspense account F[jE#M=k  
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过期帐||延滞帐overdue account||pastdue account 2zTi/&K&  
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杂项帐户sundry account 9|+6@6VY!  
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详细帐单||明细表detail account (>v'0RA  
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呆帐bad account 5f-b>=02  
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会计项目title of account Qz~uD'Rs/  
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会计薄||帐薄account-book bNea5u##  
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营业报告书||损益计算表account of budiness||business report -JMn?]  
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借贷细帐||交验帐account rendered ks4
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明细帐account stated $83B10OQ&L  
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与…银行开立一户头to open an account with lE:g A,  
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与…银行建立交易to keep account with [{x}# oRSE  
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继续记帐to keep account [,zq  
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与…有交易to have an account with '%NglC[J  
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作成会计帐||有往来帐项to make out an account with ^kez]>   
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清算||清理债务to make up an account M([#Py9h  
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清洁帐目||与…停止交易to close ones account with _fGTTw(  
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结帐to close an account zw0w."V  
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清理未付款to ask an account||to demand an account A4K.,bZ   
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结清差额to balance the account with N##`  
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清算to settle an account||to liquidate an account||to square an account U|(+-R8Z  
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审查帐目||监查帐目to audit an account @ZKf3,J0  
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检查帐目to examine an account ~Bd=]a$mj  
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转入A的帐户to charge the amount to As account !3v&+Jrf6  
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以计帐方式付款to pay on account s='+[*&&  
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代理某人||为某人on ones account||on account of one y4V:)@P  
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为自己计算||独立帐目on ones own account FhE{khc#  
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由某人收益并负风险on ones account and risk||for ones account and risk I7f ^2  
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由某人负担for ones account||for account of one {4"V)9o-1>  
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按某人指示||列入某人帐户by order and for account of one rS8a/d~;0  
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列入5月份帐目for May account gk]QR.  
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编入某中帐项下to pass to the account of||to place to the account of |WS)KR !  
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寄出清算书to send in an account||to send in render an account "S#FI  
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支票薄cheque book LQ0/oYmNc  
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支票陈票人cheque drawer UD I{4+z  
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持票人cheque holder qsj{0Go  
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不记名支票cheque to bearer||bearer cheque =Q#I@SVp2$  
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记名支票||认人支票cheque to order jnH\ }IB  
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到期支票antedated cheque 6W1GvM\e  
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未到期支票postdated cheque ,5DJ54B!  
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保付支票certified cheque ,0l Od<  
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未获兑现支票，退票returned cheque bQ<qdGa  
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横线支票crossed cheque Pz4#>tP  
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普通横线general crossing U?[ (  
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特别横线special crossing hA=uo e\  
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空白支票blank cheque \S}/2]* 1  
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失效支票，过期支票stale cheque I{Du/"r#  
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普通支票open cheque {!,K[QwcI  
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g 9,"u_  
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges tE*BZXBlm  
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支票换现金||兑现to cash a cheque ~nZcA^b#DQ  
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清理票款to clear a cheque 3%v)!dTa<^  
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保证兑现to certify a cheque )O'LE&kQ|  
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填写支票数额to fill up a cheque .Fb#j+Lq  
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支票上划线to cross a cheque Y ^^4n$  
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开发支票to make out a cheque ~${~To8$CW  
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签发支票，开立支票to draw a cheque||to issue a cheque _CD~5EA:  
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透支支票to overdraw a cheque @*%3+9`yq  
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背书支票to endorse a cheque e=;A3S  
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请付票款||清付票款to pay a cheque||to honour a cheque x`E<]z*w}  
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支票退票to dishonour a cheque rLTBBvV  
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拒付支票to refuse a cheque N~/'EaO  
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拒付支票to stop payment of a cheque )kep:-wm  
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提示要求付款to present for payment ]>
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见票即付持票人payable to bearer wra0bS)4  
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支付指定人payable to order *}2L4]  
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已过期||无效out of date||stale b8K]>yDAh  
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请给出票人R/D||refer to drawer ///Lg{ie  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <vcU5 .K.  
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文字与数字不一致words and figures differ  VAiJL  
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支票 {+9RJmZg  
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时间已过account closed z}E_wg  
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更改处应加盖印章alterations require initials ko9}?qs  
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时间已过effects not cleared X+!+&RAN*  
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停止付款payment stopped :)#;0o5  
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支票毁损cheque mutilated c|/HX%Y  
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汇款||寄钱to remit||to send money D[+LU(  
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter 7Bj,{9^aJ  
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收款人a remittee `/sNX<mp  
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国外汇票foreign Bill vX:}tir[  
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国内汇票inland Bill [|:{qQyD  
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跟单汇票documentary bill D_lRYLA+  
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空头汇票accommodation bill t2,II\Kl  
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原始汇票original bill TOHz3=  
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改写||换新票据renewed bill _%Z.Re  
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即期汇票sight bill||bill on demand v_zt$bf{Y  
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…days after date||…days after date…日后付款 yx8G9SO?  
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…months after date||…months after date…月后付款 o"JHB  
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见票后…日付款…days after sight||…days sight 0$|VkMq(  
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见票后…月付款…months after sight||…months sight L
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同组票据set of bills bkJ bnW=  
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单张汇票sola of exchange||sole of exchange )>ML7y  
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远期汇票usance bill||bill at usance
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长期汇票long bill U,2OofLM  
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短期汇票short bill aX.BaK6I  
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逾期汇票overdue bill wA {)
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宽限日期days of grace b!g)/%C  
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电汇telegraphic transfer （T.T） ^(&2  
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邮汇postal order||postal note （Am.）||post office order||money order KeyKLkg>  
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本票promissory note （P/N） q"Bd-?9  
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押汇负责书||押汇保证书letter of hypothecation K/(LF}  
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副保||抵押品||付属担保物collateral security NZ`6iK-V_  
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担保书trust receipt||letter of indemnity IF>v -Z  
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承兑||认付acceptance %|@?)[;  
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单张承兑general acceptance ,S(_YS^m  
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有条件承兑qualified acceptance JF&$'   
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附条件认付conditional acceptance ?{Xp'D\z  
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部分认付partial acceptance   TuM
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